@invaro/opentax 0.3.2 → 0.4.0

package/bundle/index.js

@@ -1035,15 +1035,15 @@ var require_codegen = __commonJS({
     }
     exports.not = not;
     var andCode = mappend(exports.operators.AND);
-    function and(...args) {
+    function and2(...args) {
       return args.reduce(andCode);
     }
-    exports.and = and;
+    exports.and = and2;
     var orCode = mappend(exports.operators.OR);
-    function or(...args) {
+    function or2(...args) {
       return args.reduce(orCode);
     }
-    exports.or = or;
+    exports.or = or2;
     function mappend(op) {
       return (x, y) => x === code_1.nil ? y : y === code_1.nil ? x : (0, code_1._)`${par(x)} ${op} ${par(y)}`;
     }
@@ -3104,15 +3104,16 @@ var require_data = __commonJS({
   }
 });
 
-// ../../node_modules/.pnpm/fast-uri@3.1.3/node_modules/fast-uri/lib/utils.js
+// ../../node_modules/.pnpm/fast-uri@4.1.1/node_modules/fast-uri/lib/utils.js
 var require_utils = __commonJS({
-  "../../node_modules/.pnpm/fast-uri@3.1.3/node_modules/fast-uri/lib/utils.js"(exports, module) {
+  "../../node_modules/.pnpm/fast-uri@4.1.1/node_modules/fast-uri/lib/utils.js"(exports, module) {
     "use strict";
     var isUUID = RegExp.prototype.test.bind(/^[\da-f]{8}-[\da-f]{4}-[\da-f]{4}-[\da-f]{4}-[\da-f]{12}$/iu);
     var isIPv4 = RegExp.prototype.test.bind(/^(?:(?:25[0-5]|2[0-4]\d|1\d{2}|[1-9]\d|\d)\.){3}(?:25[0-5]|2[0-4]\d|1\d{2}|[1-9]\d|\d)$/u);
     var isHexPair = RegExp.prototype.test.bind(/^[\da-f]{2}$/iu);
     var isUnreserved = RegExp.prototype.test.bind(/^[\da-z\-._~]$/iu);
     var isPathCharacter = RegExp.prototype.test.bind(/^[\da-z\-._~!$&'()*+,;=:@/]$/iu);
+    var isQueryFragmentCharacter = RegExp.prototype.test.bind(/^[\da-z\-._~!$&'()*+,;=:@/?]$/iu);
     function stringArrayToHexStripped(input) {
       let acc = "";
       let code = 0;
@@ -3255,7 +3256,7 @@ var require_utils = __commonJS({
               continue;
             }
           } else if (input[0] === "/") {
-            if (input[1] === "." || input[1] === "/") {
+            if (input[1] === ".") {
               output.push("/");
               break;
             }
@@ -3337,10 +3338,30 @@ var require_utils = __commonJS({
       }
       return output;
     }
+    var BYTE_HEX = new Array(256);
+    {
+      const HEX_DIGITS = "0123456789ABCDEF";
+      for (let i = 0; i < 256; i++) {
+        BYTE_HEX[i] = "%" + HEX_DIGITS[i >> 4] + HEX_DIGITS[i & 15];
+      }
+    }
+    function isEscapeSafe(cp) {
+      return cp >= 48 && cp <= 57 || cp >= 65 && cp <= 90 || cp >= 97 && cp <= 122 || cp === 42 || cp === 43 || cp === 45 || cp === 46 || cp === 47 || cp === 64 || cp === 95;
+    }
+    function percentEncodeNonAscii(cp) {
+      if (cp < 2048) {
+        return BYTE_HEX[192 | cp >> 6] + BYTE_HEX[128 | cp & 63];
+      }
+      if (cp < 65536) {
+        return BYTE_HEX[224 | cp >> 12] + BYTE_HEX[128 | cp >> 6 & 63] + BYTE_HEX[128 | cp & 63];
+      }
+      return BYTE_HEX[240 | cp >> 18] + BYTE_HEX[128 | cp >> 12 & 63] + BYTE_HEX[128 | cp >> 6 & 63] + BYTE_HEX[128 | cp & 63];
+    }
     function normalizePathEncoding(input) {
       let output = "";
       for (let i = 0; i < input.length; i++) {
-        if (input[i] === "%" && i + 2 < input.length) {
+        const ch = input[i];
+        if (ch === "%" && i + 2 < input.length) {
           const hex = input.slice(i + 1, i + 3);
           if (isHexPair(hex)) {
             const normalizedHex = hex.toUpperCase();
@@ -3354,10 +3375,66 @@ var require_utils = __commonJS({
             continue;
           }
         }
-        if (isPathCharacter(input[i])) {
-          output += input[i];
+        if (isPathCharacter(ch)) {
+          output += ch;
         } else {
-          output += escape(input[i]);
+          const code = input.charCodeAt(i);
+          if (code < 128) {
+            output += isEscapeSafe(code) ? ch : BYTE_HEX[code];
+          } else if (code < 55296 || code > 57343) {
+            output += percentEncodeNonAscii(code);
+          } else if (code <= 56319 && i + 1 < input.length) {
+            const low = input.charCodeAt(i + 1);
+            if (low >= 56320 && low <= 57343) {
+              output += percentEncodeNonAscii(65536 + (code - 55296 << 10) + (low - 56320));
+              i++;
+            } else {
+              output += percentEncodeNonAscii(65533);
+            }
+          } else {
+            output += percentEncodeNonAscii(65533);
+          }
+        }
+      }
+      return output;
+    }
+    function normalizeQueryFragmentEncoding(input) {
+      let output = "";
+      for (let i = 0; i < input.length; i++) {
+        const ch = input[i];
+        if (ch === "%" && i + 2 < input.length) {
+          const hex = input.slice(i + 1, i + 3);
+          if (isHexPair(hex)) {
+            const normalizedHex = hex.toUpperCase();
+            const decoded = String.fromCharCode(parseInt(normalizedHex, 16));
+            if (isUnreserved(decoded)) {
+              output += decoded;
+            } else {
+              output += "%" + normalizedHex;
+            }
+            i += 2;
+            continue;
+          }
+        }
+        if (isQueryFragmentCharacter(ch)) {
+          output += ch;
+        } else {
+          const code = input.charCodeAt(i);
+          if (code < 128) {
+            output += isEscapeSafe(code) ? ch : BYTE_HEX[code];
+          } else if (code < 55296 || code > 57343) {
+            output += percentEncodeNonAscii(code);
+          } else if (code <= 56319 && i + 1 < input.length) {
+            const low = input.charCodeAt(i + 1);
+            if (low >= 56320 && low <= 57343) {
+              output += percentEncodeNonAscii(65536 + (code - 55296 << 10) + (low - 56320));
+              i++;
+            } else {
+              output += percentEncodeNonAscii(65533);
+            }
+          } else {
+            output += percentEncodeNonAscii(65533);
+          }
         }
       }
       return output;
@@ -3365,7 +3442,8 @@ var require_utils = __commonJS({
     function escapePreservingEscapes(input) {
       let output = "";
       for (let i = 0; i < input.length; i++) {
-        if (input[i] === "%" && i + 2 < input.length) {
+        const ch = input[i];
+        if (ch === "%" && i + 2 < input.length) {
           const hex = input.slice(i + 1, i + 3);
           if (isHexPair(hex)) {
             output += "%" + hex.toUpperCase();
@@ -3373,7 +3451,22 @@ var require_utils = __commonJS({
             continue;
           }
         }
-        output += escape(input[i]);
+        const code = input.charCodeAt(i);
+        if (code < 128) {
+          output += isEscapeSafe(code) ? ch : BYTE_HEX[code];
+        } else if (code < 55296 || code > 57343) {
+          output += percentEncodeNonAscii(code);
+        } else if (code <= 56319 && i + 1 < input.length) {
+          const low = input.charCodeAt(i + 1);
+          if (low >= 56320 && low <= 57343) {
+            output += percentEncodeNonAscii(65536 + (code - 55296 << 10) + (low - 56320));
+            i++;
+          } else {
+            output += percentEncodeNonAscii(65533);
+          }
+        } else {
+          output += percentEncodeNonAscii(65533);
+        }
       }
       return output;
     }
@@ -3407,6 +3500,7 @@ var require_utils = __commonJS({
       reescapeHostDelimiters,
       normalizePercentEncoding,
       normalizePathEncoding,
+      normalizeQueryFragmentEncoding,
       escapePreservingEscapes,
       removeDotSegments,
       isIPv4,
@@ -3417,9 +3511,9 @@ var require_utils = __commonJS({
   }
 });
 
-// ../../node_modules/.pnpm/fast-uri@3.1.3/node_modules/fast-uri/lib/schemes.js
+// ../../node_modules/.pnpm/fast-uri@4.1.1/node_modules/fast-uri/lib/schemes.js
 var require_schemes = __commonJS({
-  "../../node_modules/.pnpm/fast-uri@3.1.3/node_modules/fast-uri/lib/schemes.js"(exports, module) {
+  "../../node_modules/.pnpm/fast-uri@4.1.1/node_modules/fast-uri/lib/schemes.js"(exports, module) {
     "use strict";
     var { isUUID } = require_utils();
     var URN_REG = /([\da-z][\d\-a-z]{0,31}):((?:[\w!$'()*+,\-.:;=@]|%[\da-f]{2})+)/iu;
@@ -3627,11 +3721,11 @@ var require_schemes = __commonJS({
   }
 });
 
-// ../../node_modules/.pnpm/fast-uri@3.1.3/node_modules/fast-uri/index.js
+// ../../node_modules/.pnpm/fast-uri@4.1.1/node_modules/fast-uri/index.js
 var require_fast_uri = __commonJS({
-  "../../node_modules/.pnpm/fast-uri@3.1.3/node_modules/fast-uri/index.js"(exports, module) {
+  "../../node_modules/.pnpm/fast-uri@4.1.1/node_modules/fast-uri/index.js"(exports, module) {
     "use strict";
-    var { normalizeIPv6, removeDotSegments, recomposeAuthority, normalizePercentEncoding, normalizePathEncoding, escapePreservingEscapes, reescapeHostDelimiters, isIPv4, nonSimpleDomain } = require_utils();
+    var { normalizeIPv6, removeDotSegments, recomposeAuthority, normalizePercentEncoding, normalizePathEncoding, normalizeQueryFragmentEncoding, escapePreservingEscapes, reescapeHostDelimiters, isIPv4, nonSimpleDomain } = require_utils();
     var { SCHEMES, getSchemeHandler } = require_schemes();
     function normalize(uri, options) {
       if (typeof uri === "string") {
@@ -3770,6 +3864,7 @@ var require_fast_uri = __commonJS({
       return uriTokens.join("");
     }
     var URI_PARSE = /^(?:([^#/:?]+):)?(?:\/\/((?:([^#/?@]*)@)?(\[[^#/?\]]+\]|[^#/:?]*)(?::(\d*))?))?([^#?]*)(?:\?([^#]*))?(?:#((?:.|[\n\r])*))?/u;
+    var AUTHORITY_PREFIX = /^(?:[^#/:?]+:)?\/\/([^/?#]*)/;
     function getParseError(parsed, matches) {
       if (matches[2] !== void 0 && parsed.path && parsed.path[0] !== "/") {
         return 'URI path must start with "/" when authority is present.';
@@ -3799,9 +3894,14 @@ var require_fast_uri = __commonJS({
           uri = "//" + uri;
         }
       }
+      const authorityMatch = uri.match(AUTHORITY_PREFIX);
+      if (authorityMatch !== null && authorityMatch[1].indexOf("\\") !== -1) {
+        parsed.error = "URI authority must not contain a literal backslash.";
+        malformedAuthorityOrPort = true;
+      }
       const matches = uri.match(URI_PARSE);
       if (matches) {
-        parsed.scheme = matches[1];
+        parsed.scheme = matches[1] === void 0 ? void 0 : matches[1].toLowerCase();
         parsed.userinfo = matches[3];
         parsed.host = matches[4];
         parsed.port = parseInt(matches[5], 10);
@@ -3860,12 +3960,11 @@ var require_fast_uri = __commonJS({
           if (parsed.path) {
             parsed.path = normalizePathEncoding(parsed.path);
           }
+          if (parsed.query) {
+            parsed.query = normalizeQueryFragmentEncoding(parsed.query);
+          }
           if (parsed.fragment) {
-            try {
-              parsed.fragment = encodeURI(decodeURIComponent(parsed.fragment));
-            } catch {
-              parsed.error = parsed.error || "URI malformed";
-            }
+            parsed.fragment = normalizeQueryFragmentEncoding(parsed.fragment);
           }
         }
         if (schemeHandler && schemeHandler.parse) {
@@ -7501,12 +7600,12 @@ var $ZodRealError = $constructor("$ZodError", initializer, { Parent: Error });
 function flattenError(error2, mapper = (issue2) => issue2.message) {
   const fieldErrors = {};
   const formErrors = [];
-  for (const sub of error2.issues) {
-    if (sub.path.length > 0) {
-      fieldErrors[sub.path[0]] = fieldErrors[sub.path[0]] || [];
-      fieldErrors[sub.path[0]].push(mapper(sub));
+  for (const sub3 of error2.issues) {
+    if (sub3.path.length > 0) {
+      fieldErrors[sub3.path[0]] = fieldErrors[sub3.path[0]] || [];
+      fieldErrors[sub3.path[0]].push(mapper(sub3));
     } else {
-      formErrors.push(mapper(sub));
+      formErrors.push(mapper(sub3));
     }
   }
   return { formErrors, fieldErrors };
@@ -13015,7 +13114,7 @@ var StdioServerTransport = class {
 import { mkdirSync, readFileSync, writeFileSync } from "node:fs";
 import { homedir } from "node:os";
 import { join } from "node:path";
-var VERSION = "0.3.2";
+var VERSION = "0.4.0";
 var ENDPOINT = "https://opentax.invaro.ai/api/t";
 function optedOut() {
   return process.env.OPENTAX_TELEMETRY === "0" || process.env.OPENTAX_TELEMETRY === "false" || process.env.DO_NOT_TRACK === "1";
@@ -13334,8 +13433,8 @@ var ZodError2 = class _ZodError extends Error {
   constructor(issues) {
     super();
     this.issues = [];
-    this.addIssue = (sub) => {
-      this.issues = [...this.issues, sub];
+    this.addIssue = (sub3) => {
+      this.issues = [...this.issues, sub3];
     };
     this.addIssues = (subs = []) => {
       this.issues = [...this.issues, ...subs];
@@ -13402,13 +13501,13 @@ var ZodError2 = class _ZodError extends Error {
   flatten(mapper = (issue2) => issue2.message) {
     const fieldErrors = {};
     const formErrors = [];
-    for (const sub of this.issues) {
-      if (sub.path.length > 0) {
-        const firstEl = sub.path[0];
+    for (const sub3 of this.issues) {
+      if (sub3.path.length > 0) {
+        const firstEl = sub3.path[0];
         fieldErrors[firstEl] = fieldErrors[firstEl] || [];
-        fieldErrors[firstEl].push(mapper(sub));
+        fieldErrors[firstEl].push(mapper(sub3));
       } else {
-        formErrors.push(mapper(sub));
+        formErrors.push(mapper(sub3));
       }
     }
     return { formErrors, fieldErrors };
@@ -21635,12 +21734,12 @@ function loadCorpus(input) {
   const byId = /* @__PURE__ */ new Map();
   const factById2 = /* @__PURE__ */ new Map();
   const overriders = /* @__PURE__ */ new Map();
-  for (const fact41 of input.facts) {
-    if (factById2.has(fact41.id))
-      issues.push(`duplicate fact id "${fact41.id}"`);
-    factById2.set(fact41.id, fact41);
-    if (fact41.type === "enum" && !fact41.enumValues?.length) {
-      issues.push(`enum fact "${fact41.id}" must declare enumValues`);
+  for (const fact44 of input.facts) {
+    if (factById2.has(fact44.id))
+      issues.push(`duplicate fact id "${fact44.id}"`);
+    factById2.set(fact44.id, fact44);
+    if (fact44.type === "enum" && !fact44.enumValues?.length) {
+      issues.push(`enum fact "${fact44.id}" must declare enumValues`);
     }
   }
   const seenVersions = /* @__PURE__ */ new Set();
@@ -22495,6 +22594,90 @@ function lookupParameters(corpus2, query, asOf) {
   hits.sort((a, b) => b.score - a.score || a.ruleId.localeCompare(b.ruleId));
   return hits.slice(0, 5);
 }
+var SNIPPET_LEN = 280;
+function makeSnippet(excerpt, tokens) {
+  if (excerpt.length <= SNIPPET_LEN)
+    return excerpt;
+  const lower = excerpt.toLowerCase();
+  let at = -1;
+  for (const t of tokens) {
+    const i = lower.indexOf(t);
+    if (i !== -1 && (at === -1 || i < at))
+      at = i;
+  }
+  const start = Math.max(0, Math.min(at === -1 ? 0 : at - 60, excerpt.length - SNIPPET_LEN));
+  const cut = excerpt.slice(start, start + SNIPPET_LEN);
+  return `${start > 0 ? "\u2026" : ""}${cut}${start + SNIPPET_LEN < excerpt.length ? "\u2026" : ""}`;
+}
+function searchRules(corpus2, query, asOf, limit = 8) {
+  const allTokens = tokenize(query);
+  if (allTokens.length === 0)
+    return [];
+  const haystacks = corpus2.rules.map((rule) => {
+    const paramWords = Object.keys(rule.parameters ?? {}).map((n) => n.replace(/([A-Z])/g, " $1").toLowerCase()).join(" ");
+    return {
+      rule,
+      // "_" is a regex word character — split snake_case so \b-anchored
+      // tokens ("tax") still reach id segments ("kiddie_tax").
+      id: rule.id.toLowerCase().replace(/[._]/g, " "),
+      title: rule.title.toLowerCase(),
+      meta: `${paramWords} ${JURISDICTION_NAMES[rule.jurisdiction] ?? ""}`.toLowerCase(),
+      weak: `${rule.citation.source} ${rule.citation.section} ${rule.citation.excerpt ?? ""}`.toLowerCase()
+    };
+  });
+  const matchers = new Map(allTokens.map((t) => [t, new RegExp(`\\b${t}`)]));
+  const has = (hay, t) => matchers.get(t).test(hay);
+  const df = (t) => haystacks.filter((h) => has(h.id, t) || has(h.title, t) || has(h.meta, t) || has(h.weak, t)).length;
+  const rare = allTokens.filter((t) => df(t) <= haystacks.length * 0.35);
+  const tokens = rare.length > 0 ? rare : allTokens;
+  const boost = new Map(tokens.map((t) => [t, df(t) <= haystacks.length * 0.05 ? 2 : 1]));
+  const minScore = tokens.length >= 2 ? 2 : 1;
+  const hits = [];
+  for (const { rule, id, title, meta, weak } of haystacks) {
+    if (asOf && !(rule.effectiveFrom <= asOf && (rule.effectiveTo === void 0 || asOf < rule.effectiveTo))) {
+      continue;
+    }
+    let raw = 0;
+    let score = 0;
+    let matched = 0;
+    let sawStrong = false;
+    for (const t of tokens) {
+      let s = 0;
+      if (has(id, t))
+        s += 2;
+      if (has(title, t))
+        s += 2;
+      if (has(meta, t))
+        s += 1;
+      if (s > 0)
+        sawStrong = true;
+      else if (has(weak, t))
+        s = 1;
+      if (s > 0)
+        matched += 1;
+      raw += s;
+      score += s * (boost.get(t) ?? 1);
+    }
+    if (raw < minScore || matched < Math.ceil(tokens.length / 2))
+      continue;
+    if (tokens.length >= 2 && !sawStrong)
+      continue;
+    hits.push({
+      ruleId: rule.id,
+      version: rule.version,
+      title: rule.title,
+      jurisdiction: rule.jurisdiction,
+      citation: rule.citation,
+      effectiveFrom: rule.effectiveFrom,
+      effectiveTo: rule.effectiveTo,
+      snippet: makeSnippet(rule.citation.excerpt ?? "", tokens),
+      hasParameters: Object.keys(rule.parameters ?? {}).length > 0,
+      score
+    });
+  }
+  hits.sort((a, b) => b.score - a.score || a.ruleId.localeCompare(b.ruleId));
+  return hits.slice(0, Math.max(1, Math.min(limit, 20)));
+}
 function factCheck(corpus2, query, claimedCents, asOf, filingStatus) {
   const hits = lookupParameters(corpus2, query, asOf);
   if (hits.length === 0) {
@@ -22796,6 +22979,119 @@ function composeNY(input, evalStateTax, notes) {
   };
 }
 
+// ../compose/dist/pa.js
+var classLine = (p, s) => p > 0n || s > 0n ? max02(p) + max02(s) : p + s;
+function composePA(input, evalStateTax, notes) {
+  const box16 = input.paGrossCompensation !== void 0 ? c(input.paGrossCompensation) : c(input.wages);
+  if (input.paGrossCompensation === void 0 && input.wages !== void 0) {
+    notes.push("PA line 1a: W-2 Box 16 total not transcribed \u2014 federal Box 1 wages used (401(k)/elective deferrals are PA-taxable; pass paGrossCompensation when Box 16 differs)");
+  }
+  const l1a = rd(box16);
+  const l1b = rd(c(input.paUnreimbursedExpenses));
+  const l1c = max02(l1a - l1b);
+  const l2 = rd(c(input.paInterest));
+  const l3 = rd(c(input.paDividends));
+  const bizP = rd(c(input.paBusinessNet));
+  const bizS = rd(c(input.paSpouseBusinessNet));
+  const propP = rd(c(input.paPropertyNet));
+  const propS = rd(c(input.paSpousePropertyNet));
+  const rentP = rd(c(input.paRentRoyaltyNet));
+  const rentS = rd(c(input.paSpouseRentRoyaltyNet));
+  const l4 = classLine(bizP, bizS);
+  const l5 = classLine(propP, propS);
+  const l6 = classLine(rentP, rentS);
+  const l7 = rd(c(input.paEstateTrust));
+  const l8 = rd(c(input.paGambling));
+  const extra = {
+    wages: box16,
+    paUnreimbursedBusinessExpenses: c(input.paUnreimbursedExpenses),
+    paInterestIncome: c(input.paInterest),
+    paDividendIncome: c(input.paDividends),
+    paBusinessNetIncome: c(input.paBusinessNet),
+    paSpouseBusinessNetIncome: c(input.paSpouseBusinessNet),
+    paPropertyGainNet: c(input.paPropertyNet),
+    paSpousePropertyGainNet: c(input.paSpousePropertyNet),
+    paRentRoyaltyNet: c(input.paRentRoyaltyNet),
+    paSpouseRentRoyaltyNet: c(input.paSpouseRentRoyaltyNet),
+    paEstateTrustIncome: c(input.paEstateTrust),
+    paGamblingWinnings: c(input.paGambling),
+    studentLoanInterest: c(input.paStudentLoanInterest),
+    pa529Contributions: c(input.pa529Contributions),
+    paAbleContributions: c(input.paAbleContributions),
+    paMsaHsaContributions: c(input.paMsaHsaContributions)
+  };
+  const l9 = rd(evalStateTax("us.pa.taxable_income", 0n, extra));
+  const l10 = rd(evalStateTax("us.pa.other_deductions", 0n, extra));
+  const l11 = max02(l9 - l10);
+  const l12 = rd(evalStateTax("us.pa.income_tax", 0n, extra));
+  const l13 = rd(c(input.stateWithholding));
+  const l14 = rd(c(input.priorYearOverpaymentCredited));
+  const l15 = rd(c(input.estimatedPayments));
+  const l16 = rd(c(input.extensionPayment));
+  const l17 = rd(c(input.paNrk1Withholding));
+  const l18 = l14 + l15 + l16 + l17;
+  const spDeps = input.paSpDependentChildren ?? 0;
+  const l21 = rd(evalStateTax("us.pa.tax_forgiveness", 0n, {
+    ...extra,
+    paSpDependentChildren: spDeps,
+    paEligibilityIncomeAddbacks: c(input.paEligibilityAddbacks),
+    paResidentCredit: c(input.paResidentCredit)
+  }));
+  const l20 = l9 + rd(c(input.paEligibilityAddbacks));
+  const l22 = rd(c(input.paResidentCredit));
+  const l23 = rd(c(input.paScheduleDcCredit)) + rd(c(input.paScheduleOcCredits));
+  const l24 = l13 + l18 + l21 + l22 + l23;
+  const l25 = rd(c(input.useTax));
+  const l26 = max02(l12 + l25 - l24);
+  const l27 = rd(c(input.paPenaltiesInterest));
+  const l28 = l26 + l27;
+  const l29 = max02(l24 - l12 - l25 - l27);
+  const fedEITC = c(input.federalEITC);
+  if (fedEITC > 0n) {
+    const wptc = min2(rd(fedEITC * 10n / 100n), 80500n);
+    notes.push(`PA Working Pennsylvanians Tax Credit ${fmtD(wptc)} (10% of federal EITC, max $805, refundable) \u2014 NO line on the printed 2025 PA-40; DOR applies it in processing from the attached federal return`);
+  }
+  notes.push("PA local earned income tax (Act 32) is filed separately with the local collector \u2014 out of scope for the PA-40");
+  if (l29 > 0n && l29 <= 100n)
+    notes.push("PA does not issue refunds of $1.00 or less");
+  if (l28 > 0n && l28 <= 100n)
+    notes.push("PA does not require payment of $1.00 or less");
+  return {
+    "1a_gross_compensation": fmtD(l1a),
+    "1b_unreimbursed_expenses": fmtD(l1b),
+    "1c_net_compensation": fmtD(l1c),
+    "2_interest": fmtD(l2),
+    "3_dividends": fmtD(l3),
+    "4_business_net": fmtD(l4),
+    "5_property_net": fmtD(l5),
+    "6_rent_royalty_net": fmtD(l6),
+    "7_estate_trust": fmtD(l7),
+    "8_gambling": fmtD(l8),
+    "9_total_taxable_income": fmtD(l9),
+    "10_other_deductions": fmtD(l10),
+    "11_adjusted_taxable_income": fmtD(l11),
+    "12_tax": fmtD(l12),
+    "13_withholding": fmtD(l13),
+    "14_prior_year_credit": fmtD(l14),
+    "15_estimated_payments": fmtD(l15),
+    "16_extension_payment": fmtD(l16),
+    "17_nonresident_withholding": fmtD(l17),
+    "18_total_estimated_and_credits": fmtD(l18),
+    "19b_sp_dependents": String(spDeps),
+    "20_eligibility_income": fmtD(l20),
+    "21_tax_forgiveness": fmtD(l21),
+    "22_resident_credit": fmtD(l22),
+    "23_other_credits": fmtD(l23),
+    "24_total_payments_credits": fmtD(l24),
+    "25_use_tax": fmtD(l25),
+    "26_tax_due": fmtD(l26),
+    "27_penalties_interest": fmtD(l27),
+    "28_total_due": fmtD(l28),
+    "29_overpayment": fmtD(l29),
+    "30_refund": fmtD(l29)
+  };
+}
+
 // ../compose/dist/va-worksheets.js
 var VA_STD_DEDUCTION_JOINT = 1750000n;
 var VA_STD_DEDUCTION_OTHER = 875000n;
@@ -23012,11 +23308,11 @@ function composeVA(input, evalStateTax, notes) {
 // ../compose/dist/shape.js
 var usd = external_exports.number().finite();
 var shared = {
-  jurisdiction: external_exports.enum(["il", "va", "ca", "ny"]),
+  jurisdiction: external_exports.enum(["il", "va", "ca", "ny", "pa"]),
   filingStatus: external_exports.enum(["single", "mfj", "mfs", "hoh", "qss"]).optional().describe("REQUIRED in practice: the federal filing status \u2014 drives the state bracket schedule, standard deduction column, and exemption structure. The filingJoint/filingHoh/filingHohOrQss booleans are legacy aliases; when filingStatus is present it wins."),
   // federal substrate values, computed by compute_return in the SAME session
   // (pass them verbatim — whole dollars)
-  federalAGI: usd.describe("federal Form 1040 line 11 (from compute_return, verbatim)"),
+  federalAGI: usd.optional().describe("federal Form 1040 line 11 (from compute_return, verbatim). REQUIRED for il/va/ca/ny \u2014 the composer refuses without it. NOT used by PA (class-based: pass the pa* class fields instead)."),
   federalEITC: usd.optional().describe("federal EIC, line 27a (from compute_return)"),
   wages: usd.optional().describe("federal line 1a wages (NY IT-201 line 1)"),
   additions: usd.optional().describe("total state additions to federal AGI (e.g. NY 414(h) A-104 + IRC-125 A-101; VA Schedule ADJ line 2 codes). GATE RULE: coded addition/subtraction line-item arrays sitting under a false 'do you have additions/subtractions' boolean are inactive template rows (especially $1-$4 placeholder amounts) \u2014 transcribe $0 for them and disclose; the gate controls for these arrays"),
@@ -23024,7 +23320,7 @@ var shared = {
   exemptions: external_exports.number().int().optional().describe("personal + dependent exemption COUNT (self + spouse + dependents)"),
   ageOrBlindBoxes: external_exports.number().int().optional().describe("count of age-65+/blind boxes checked (taxpayer/spouse, per box)"),
   dependents: external_exports.number().int().optional().describe("dependent count (CA dependent exemption credits; NY $1,000 exemptions)"),
-  stateWithholding: usd.optional().describe("state income tax withheld (IL line 25 / VA 19a / CA 71 / NY 72). CONVENTIONS: IL line 25 sums state withholding from EVERY document (W-2s + all 1099s). NY line 72 = W-2 box 17 NYS withholding PLUS NY-coded state withholding from 1099s whose PAYER has an in-state (NY) address; NY-coded withholding printed by an OUT-OF-STATE-addressed payer is NOT included (reference-composition convention, validated across ty25-ny-003 \u2014 NY payers, included \u2014 and ty25-ny-008 \u2014 TX-addressed payer, excluded); disclose any excluded amount in notes. VA 19a = the PRIMARY taxpayer's withholding from EVERY document type (W-2, 1099, VK-1 \u2014 Form 760 line 19 instructions name all three; the payer's address does NOT matter for VA, unlike NY); a jointly-issued document's state withholding splits 50/50 between 19a/19b with the odd dollar to the primary."),
+  stateWithholding: usd.optional().describe("state income tax withheld (IL line 25 / VA 19a / CA 71 / NY 72). CONVENTIONS: IL line 25 sums state withholding from EVERY document (W-2s + all 1099s). NY line 72 = W-2 box 17 NYS withholding PLUS NY-coded state withholding from 1099s whose PAYER has an in-state (NY) address; NY-coded withholding printed by an OUT-OF-STATE-addressed payer is NOT included; disclose any excluded amount in notes. VA 19a = the PRIMARY taxpayer's withholding from EVERY document type (W-2, 1099, VK-1 \u2014 Form 760 line 19 instructions name all three; the payer's address does NOT matter for VA, unlike NY); a jointly-issued document's state withholding splits 50/50 between 19a/19b with the odd dollar to the primary."),
   spouseStateWithholding: usd.optional().describe("VA line 19b spouse withholding (spouse's own W-2/1099/VK-1 boxes + spouse's half of jointly-issued documents' withholding, odd dollar to the primary)"),
   cityWithholding: usd.optional().describe("NY line 73 NYC withholding"),
   yonkersWithholding: usd.optional().describe("NY line 74 Yonkers withholding (W-2 box 19 with a Yonkers locality)"),
@@ -23097,7 +23393,38 @@ var ny = {
   nycHouseholdCredit: usd.optional().describe("NYC household credit from table 5"),
   yonkersSurcharge: usd.optional().describe("us.ny.yonkers_surcharge result (pass the oracle target's answer) \u2014 16.75% of the Yonkers worksheet's netted base (nyYonkersBase). Added into line 62's total and printed on its own line (IT-201 LINE 55, not 54 \u2014 line 54 is MCTMT) when nonzero.")
 };
-var stateReturnShape = { ...shared, ...il, ...va, ...ca, ...ny };
+var pa = {
+  // PA is CLASS-BASED (eight classes, 72 P.S. § 7303) — federalAGI is NOT the
+  // PA base. Transcribe the class amounts below; the composer runs the corpus
+  // targets (class netting, Schedule O, 3.07% tax, Schedule SP) itself.
+  paGrossCompensation: usd.optional().describe("PA-40 line 1a: W-2 BOX 16 total (NOT Box 1 \u2014 401(k)/elective deferrals are PA-taxable; eligible retirement distributions are exempt and excluded). Falls back to the shared wages input when omitted (composer discloses). Include taxable early-distribution amounts under the cost-recovery method."),
+  paUnreimbursedExpenses: usd.optional().describe("PA-40 line 1b: Schedule UE unreimbursed employee business expenses (a compensation-class expense, never a line-10 deduction)"),
+  paInterest: usd.optional().describe("PA-40 line 2: PA-taxable interest (gross class \u2014 no expenses; includes commercial-annuity interest taxable as PA interest)"),
+  paDividends: usd.optional().describe("PA-40 line 3: PA-taxable dividends INCLUDING mutual-fund capital-gain distributions (PA classifies them as dividends, not gains)"),
+  paBusinessNet: usd.optional().describe("PA-40 line 4, TAXPAYER's own net business/profession/farm income or LOSS (negative allowed; within-class netting of the taxpayer's own activities only \u2014 a loss never crosses classes or spouses)"),
+  paSpouseBusinessNet: usd.optional().describe("PA-40 line 4, SPOUSE's own net business income or loss (kept separate: PA never nets one spouse's loss against the other's income)"),
+  paPropertyNet: usd.optional().describe("PA-40 line 5, taxpayer's own net gain/loss from sale/exchange/disposition of property (negative allowed; no carryover)"),
+  paSpousePropertyNet: usd.optional().describe("PA-40 line 5, spouse's own net property gain/loss"),
+  paRentRoyaltyNet: usd.optional().describe("PA-40 line 6, taxpayer's own net rents/royalties/patents/copyrights (short-term rentals under 30 days are BUSINESS income, line 4)"),
+  paSpouseRentRoyaltyNet: usd.optional().describe("PA-40 line 6, spouse's own net rent/royalty amount"),
+  paEstateTrust: usd.optional().describe("PA-40 line 7: estate/trust income (PA Schedule J; an estate or trust cannot distribute a loss \u2014 never negative)"),
+  paGambling: usd.optional().describe("PA-40 line 8: gambling and lottery winnings net of wager costs (noncash PA Lottery prizes exempt; cash prizes taxable)"),
+  paStudentLoanInterest: usd.optional().describe("Schedule O code S: student loan interest PAID (new deduction for 2025; the composer caps at $2,500 \u2014 pass the uncapped amount)"),
+  pa529Contributions: usd.optional().describe("Schedule O code T: \xA7 529 contributions, ALREADY capped at $19,000 per beneficiary per taxpayer-spouse (2025); no deduction for rollovers/beneficiary changes"),
+  paAbleContributions: usd.optional().describe("Schedule O code A: PA ABLE contributions, capped at the federal gift-tax exclusion ($19,000 for 2025)"),
+  paMsaHsaContributions: usd.optional().describe("Schedule O codes M/H: MSA + HSA contributions at the federally-allowed amounts"),
+  paSpDependentChildren: external_exports.number().int().optional().describe("Schedule SP dependent CHILDREN count (child/stepchild/adopted; grandchild of a grandparent; foster child of a foster parent \u2014 never other relatives) claimable as federal dependents; each adds $9,500 to the Tax Forgiveness eligibility-income threshold"),
+  paEligibilityAddbacks: usd.optional().describe("Schedule SP Section III nontaxable add-backs (gifts, inheritances, insurance proceeds, non-PA income, nontaxable military pay, excluded home-sale gain, educational assistance, outside cash support). NOT Social Security, eligible retirement benefits, child support, or workers' comp."),
+  paResidentCredit: usd.optional().describe("PA-40 line 22: resident credit for tax paid other states (Schedule G-L; not for reciprocal-state compensation: IN/MD/NJ/OH/VA/WV). Subtracts BEFORE Tax Forgiveness \u2014 the composer handles the ordering."),
+  paScheduleDcCredit: usd.optional().describe("PA-40 line 23 component: the Child and Dependent Care Enhancement credit \u2014 pass us.pa.cdcc's computed answer (= 100% of the federal Form 2441 line 9a tentative credit; refundable)"),
+  paScheduleOcCredits: usd.optional().describe("PA-40 line 23 component: Schedule OC restricted credits total (transcribed; no oracle target)"),
+  paNrk1Withholding: usd.optional().describe("PA-40 line 17: nonresident tax withheld from PA Schedule(s) NRK-1"),
+  paPenaltiesInterest: usd.optional().describe("PA-40 line 27: penalties and interest incl. estimated-underpayment penalty (REV-1630)")
+  // PA line 13 withholding uses the shared stateWithholding input: sum state
+  // tax withheld from EVERY document type (W-2 box 17, W-2G box 15, 1099-R
+  // box 14, 1099-MISC box 15, 1099-NEC box 5).
+};
+var stateReturnShape = { ...shared, ...il, ...va, ...ca, ...ny, ...pa };
 
 // ../compose/dist/index.js
 function makeStateTaxEvaluator(runTarget, input) {
@@ -23112,7 +23439,7 @@ function makeStateTaxEvaluator(runTarget, input) {
       spouseItemizes: { type: "bool", value: false }
     };
     for (const [k, v] of Object.entries(extraFacts ?? {})) {
-      facts2[k] = typeof v === "boolean" ? { type: "bool", value: v } : { type: "money", value: String(v) };
+      facts2[k] = typeof v === "boolean" ? { type: "bool", value: v } : typeof v === "number" ? { type: "int", value: String(v) } : { type: "money", value: String(v) };
     }
     return runTarget(facts2, target);
   };
@@ -23126,12 +23453,17 @@ function composeStateReturn(input, evalStateTax) {
     input.filingHohOrQss = fs === "hoh" || fs === "qss" || fs === "mfj";
   }
   const j = input.jurisdiction;
+  if (j !== "pa" && typeof input.federalAGI !== "number") {
+    throw new Error("federalAGI is required for il/va/ca/ny state returns \u2014 run compute_return first and pass Form 1040 line 11 verbatim");
+  }
   if (j === "il")
     return { lines: composeIL(input, evalStateTax, notes), notes };
   if (j === "va")
     return { lines: composeVA(input, evalStateTax, notes), notes };
   if (j === "ca")
     return { lines: composeCA(input, evalStateTax, notes), notes };
+  if (j === "pa")
+    return { lines: composePA(input, evalStateTax, notes), notes };
   return { lines: composeNY(input, evalStateTax, notes), notes };
 }
 
@@ -23682,12 +24014,32 @@ var facts = [
     id: "netCapitalLoss",
     type: "money",
     min: "0",
-    description: "Net capital LOSS for the year from Schedule D netting, entered as a positive number (26 U.S.C. \xA7 1211(b): up to $3,000/$1,500 MFS against ordinary income; remainder carries over). Mutually exclusive with longTermCapitalGains. In dollars.",
+    description: "Net capital LOSS for the year from Schedule D netting, entered as a positive number (26 U.S.C. \xA7 1211(b): up to $3,000/$1,500 MFS against ordinary income; remainder carries over). Mutually exclusive with the gain facts AND with the per-bucket loss facts (shortTermCapitalLoss/longTermCapitalLoss) \u2014 this is the single OVERALL net result; for mixed years (gain in one bucket, loss in the other) use the per-bucket facts and the engine performs the \xA7 1222 netting. In dollars.",
     default: {
       value: "0",
       rationale: "Assumed no net capital loss absent contrary input"
     }
   },
+  {
+    id: "shortTermCapitalLoss",
+    type: "money",
+    min: "0",
+    description: "Net short-term capital LOSS for the year (Schedule D line 7 when negative, entered positive). The ST bucket's single NET result \u2014 mutually exclusive with shortTermCapitalGains and with netCapitalLoss. Combine with longTermCapitalGains for mixed years: the engine performs the \xA7 1222 cross-netting (a net ST loss first reduces net LT gain per \xA7 1222(11); any overall loss is capped by \xA7 1211(b)). In dollars.",
+    default: {
+      value: "0",
+      rationale: "Assumed no net short-term capital loss absent contrary input"
+    }
+  },
+  {
+    id: "longTermCapitalLoss",
+    type: "money",
+    min: "0",
+    description: "Net long-term capital LOSS for the year (Schedule D line 15 when negative, entered positive). The LT bucket's single NET result \u2014 mutually exclusive with longTermCapitalGains and with netCapitalLoss. Combine with shortTermCapitalGains for mixed years: the engine performs the \xA7 1222 cross-netting (a net LT loss reduces the ordinary-rate net ST gain per \xA7 1222(9); any overall loss is capped by \xA7 1211(b)). In dollars.",
+    default: {
+      value: "0",
+      rationale: "Assumed no net long-term capital loss absent contrary input"
+    }
+  },
   {
     id: "qualifiedDividends",
     type: "money",
@@ -23722,7 +24074,7 @@ var facts = [
     id: "selfEmploymentNetProfit",
     type: "money",
     min: "0",
-    description: "Net profit from self-employment (Schedule C line 31: gross receipts minus ACTUAL Schedule C expenses). Do NOT subtract intake fields like 'W-2 Wages Paid' that exist for the \xA7 199A wage limit \u2014 those belong in qbiW2Wages, not here. A loss year goes in scheduleCNetLoss instead (leave this at 0). GROSS-RECEIPTS COMPOSITION (intake convention): the intake's own gross-receipts field PLUS every 1099-NEC and 1099-K nested under (or issued to) the business PLUS any 1099-MISC box 3 'other income' issued to a filer who operates a Schedule C business (reference-composition convention: a payer's MISC box-3 payment to an active sole proprietor is business income, not Schedule 1 line 8z) \u2014 1099-MISC box 1 rents belong on Schedule E, never here. A 1099 whose recipient TIN matches NEITHER spouse is not this return's income: exclude it and disclose. PLACEHOLDER-PAYER DECOYS (reference-validated ty25-ca-007/ca-008 vs ty25-il-008): a 1099 whose payer block is the blank template \u2014 no payer name, address line 'City, AK 99999' or similar all-9s placeholder \u2014 is an INACTIVE TEMPLATE document, not income: exclude every box on it (income AND withholding) and disclose; a 1099 from a NAMED payer at a real-looking address is live data even when the structured intake has no matching entry (il-008's Chicago 'Misc Payer' box 3 belongs in receipts). In dollars.",
+    description: "Net profit from self-employment (Schedule C line 31: gross receipts minus ACTUAL Schedule C expenses). Do NOT subtract intake fields like 'W-2 Wages Paid' that exist for the \xA7 199A wage limit \u2014 those belong in qbiW2Wages, not here. A loss year goes in scheduleCNetLoss instead (leave this at 0). GROSS-RECEIPTS COMPOSITION: the intake's own gross-receipts field PLUS every 1099-NEC and 1099-K nested under (or issued to) the business PLUS any 1099-MISC box 3 'other income' issued to a filer who operates a Schedule C business (a payer's MISC box-3 payment to an active sole proprietor is business income, not Schedule 1 line 8z) \u2014 1099-MISC box 1 rents belong on Schedule E, never here. A 1099 whose recipient TIN matches NEITHER spouse is not this return's income: exclude it and disclose. PLACEHOLDER/TEMPLATE DOCUMENTS: a 1099 whose payer block is an unfilled template \u2014 no payer name, address line 'City, AK 99999' or a similar all-9s placeholder \u2014 is an inactive template document, not income: exclude every box on it (income AND withholding) and disclose; a 1099 from a NAMED payer at a real-looking address is live data even when the structured intake has no matching entry. In dollars.",
     default: {
       value: "0",
       rationale: "Assumed no self-employment income absent contrary input"
@@ -23817,7 +24169,7 @@ var facts = [
     id: "sepContribution",
     type: "money",
     min: "0",
-    description: "Employer contribution to the self-employed taxpayer's own SEP-IRA or solo-401(k) profit-sharing (\xA7 404(h): up to 20% of net SE earnings after \xBD SE tax, capped at the \xA7 415(c) limit \u2014 $70,000 for 2025, $72,000 for 2026). In dollars. DEDUCTIBLE-LIMIT CONVENTION (reference-validated ty25-ca-007): when a documented SEP/Keogh contribution exceeds the limit, the deducted amount = 20% \xD7 (0.9235 \xD7 total Schedule C net profit \u2212 the \xBD-SE-tax deduction), rounded half-up \u2014 i.e. the \xA7 401(c)(2)/\xA7 1402(a)(12) reading that applies BOTH the 92.35% factor AND the \xBD-SE subtraction (ca-007: 20% \xD7 (0.9235 \xD7 3,813 \u2212 270) = 650). Pub. 560's worksheet omits the 92.35% factor; the reference uses it \u2014 pass the documented contribution and apply this cap when self-computing the Schedule 1 line 16 amount.",
+    description: "Employer contribution to the self-employed taxpayer's own SEP-IRA or solo-401(k) profit-sharing (\xA7 404(h): up to 20% of net SE earnings after \xBD SE tax, capped at the \xA7 415(c) limit \u2014 $70,000 for 2025, $72,000 for 2026). In dollars. DEDUCTIBLE-LIMIT CONVENTION: when a documented SEP/Keogh contribution exceeds the limit, the deducted amount = 20% \xD7 (0.9235 \xD7 total Schedule C net profit \u2212 the \xBD-SE-tax deduction), rounded half-up \u2014 the \xA7 401(c)(2)/\xA7 1402(a)(12) reading that applies BOTH the 92.35% factor AND the \xBD-SE subtraction. (Note: Pub. 560's worksheet applies only the \xBD-SE subtraction; this engine follows the statutory \xA7 1402(a)(12) reduction.) Pass the documented contribution and apply this cap when self-computing the Schedule 1 line 16 amount.",
     default: {
       value: "0",
       rationale: "Assumed no self-employed retirement contribution absent contrary input"
@@ -24036,6 +24388,109 @@ var facts = [
       rationale: "Assumed no non-QBI Schedule E income absent contrary input"
     }
   },
+  {
+    id: "pensionGrossPayments",
+    type: "money",
+    min: "0",
+    description: "TOTAL pension/annuity payments received this year from a qualified-plan annuity with after-tax cost basis (1099-R box 1) \u2014 the \xA7 72(d) Simplified Method computes the taxable part. Use taxablePensionsAndAnnuities instead (or additionally, for other pensions) when the taxable amount is already known. In dollars.",
+    default: {
+      value: "0",
+      rationale: "Assumed no simplified-method annuity absent contrary input"
+    }
+  },
+  {
+    id: "pensionCostBasis",
+    type: "money",
+    min: "0",
+    description: "Investment in the contract as of the annuity starting date \u2014 employee after-tax contributions (1099-R box 9b). The \xA7 72(d)(1)(B) monthly exclusion is this divided by the anticipated-payments table number; lifetime recovery is capped at this amount. In dollars.",
+    default: {
+      value: "0",
+      rationale: "Assumed zero after-tax basis (fully taxable pension) absent contrary input"
+    }
+  },
+  {
+    id: "pensionAgeAtStart",
+    type: "int",
+    min: "0",
+    max: "120",
+    description: "Primary annuitant's age at the ANNUITY STARTING DATE (not current age) \u2014 picks the \xA7 72(d)(1)(B)(iii) single-life anticipated-payments band (\u226455: 360, 56-60: 310, 61-65: 260, 66-70: 210, 71+: 160). Required when pensionCostBasis is set and the annuity is single-life.",
+    default: {
+      value: "0",
+      rationale: "Unset; the simplified-method rule refuses rather than assume an age band"
+    }
+  },
+  {
+    id: "pensionIsJointAndSurvivor",
+    type: "bool",
+    description: "True for an annuity payable over more than one life with a starting date after 1997 \u2014 the \xA7 72(d)(1)(B)(iv) COMBINED-ages table applies (set pensionCombinedAgesAtStart).",
+    default: {
+      value: false,
+      rationale: "Assumed a single-life annuity absent contrary input"
+    }
+  },
+  {
+    id: "pensionCombinedAgesAtStart",
+    type: "int",
+    min: "0",
+    max: "240",
+    description: "Combined ages of both annuitants at the annuity starting date, for joint-and-survivor annuities (\xA7 72(d)(1)(B)(iv): \u2264110: 410, 111-120: 360, 121-130: 310, 131-140: 260, 141+: 210).",
+    default: {
+      value: "0",
+      rationale: "Unset; the simplified-method rule refuses rather than assume a band"
+    }
+  },
+  {
+    id: "pensionMonthsThisYear",
+    type: "int",
+    min: "1",
+    max: "12",
+    description: "Number of monthly annuity payments received this tax year (Simplified Method Worksheet line 4 multiplier). 12 for a full year.",
+    default: {
+      value: "12",
+      rationale: "Assumed a full year of monthly payments absent contrary input"
+    }
+  },
+  {
+    id: "pensionBasisPreviouslyRecovered",
+    type: "money",
+    min: "0",
+    description: "Cost basis already recovered tax-free in prior years (Simplified Method Worksheet line 6) \u2014 lifetime recovery cannot exceed pensionCostBasis for post-1986 starting dates. In dollars.",
+    default: {
+      value: "0",
+      rationale: "Assumed the first year of the annuity absent contrary input"
+    }
+  },
+  {
+    id: "rentalDepreciableBasis",
+    type: "money",
+    min: "0",
+    description: "Depreciable basis of residential rental BUILDING(S) \u2014 cost basis excluding land (land never depreciates, \xA7 167; Pub 527 ch. 2). Drives the \xA7 168 GDS 27.5-year straight-line mid-month depreciation (Pub 946 Table A-6). Set rentalPlacedInServiceMonth for a first-year property; leave it 0 for property in service the whole year. In dollars.",
+    default: {
+      value: "0",
+      rationale: "Assumed no depreciable rental property absent contrary input"
+    }
+  },
+  {
+    id: "rentalPlacedInServiceMonth",
+    type: "int",
+    min: "0",
+    max: "12",
+    description: "Month (1-12) the residential rental property was placed in service THIS tax year \u2014 first-year depreciation uses the \xA7 168(d)(2) mid-month convention (Pub 946 Table A-6 row 1). 0 (the default) = placed in service in a PRIOR year: the steady-state 3.636% year applies.",
+    default: {
+      value: "0",
+      rationale: "Assumed the property was in service before this year (steady-state 3.636% year) absent contrary input"
+    }
+  },
+  {
+    id: "rentalIncomeBeforeDepreciation",
+    type: "money",
+    min: "0",
+    description: "Schedule E rental result BEFORE depreciation: rents received minus cash operating expenses (management, repairs, insurance, taxes, mortgage interest\u2026). The engine subtracts the computed \xA7 168 depreciation to reach net rental income. Use scheduleENetIncome instead when you already have the after-depreciation net; the two inputs add (separate properties). In dollars.",
+    default: {
+      value: "0",
+      rationale: "Assumed no rental activity reported through the depreciation path absent contrary input"
+    }
+  },
   {
     id: "businessMilesDriven",
     type: "int",
@@ -24320,7 +24775,7 @@ var facts = [
     id: "hsaQualifiedMedicalExpenses",
     type: "money",
     min: "0",
-    description: "Unreimbursed qualified medical expenses paid from HSA distributions (Form 8889 line 15) \u2014 ONLY the amount the intake EXPLICITLY attests was spent on qualified medical expenses. Absent an explicit attestation, leave this 0 and the full distribution is taxable (\xA7 223(f)) \u2014 never assume qualified use from silence (reference-composition convention, validated on ty25-ca-008/ca-009: undocumented distributions were taxed in full). In dollars.",
+    description: "Unreimbursed qualified medical expenses paid from HSA distributions (Form 8889 line 15) \u2014 ONLY the amount the intake EXPLICITLY attests was spent on qualified medical expenses. Absent an explicit attestation, leave this 0 and the full distribution is taxable (\xA7 223(f)) \u2014 never assume qualified use from silence; the taxpayer bears the burden of substantiating qualified use. In dollars.",
     default: { value: "0", rationale: "Assumed distributions were not for qualified medical expenses absent contrary input (conservative: taxable)" }
   },
   {
@@ -24381,7 +24836,7 @@ var facts = [
     id: "iraContribution",
     type: "money",
     min: "0",
-    description: "Traditional IRA contributions for the year (26 U.S.C. \xA7 219). Roth contributions are not deductible and do not belong here. In dollars. GATE-vs-DOLLAR (reference-validated ty25-ca-007/ca-008): an intake screener like 'Made contributions to a traditional or Roth IRA = false' does NOT nullify a populated traditional-IRA dollar field \u2014 IRA contributions are a DEDUCTION item, so the documented dollar controls (transcribe it; any \xA7 219(g) phase-out still applies, including the \xA7 219(g)(4) lived-apart-all-year MFS carve-out). The boolean-gate-controls rule is for PAYMENT fields only.",
+    description: "Traditional IRA contributions for the year (26 U.S.C. \xA7 219). Roth contributions are not deductible and do not belong here. In dollars. GATE-vs-DOLLAR: an intake screener like 'Made contributions to a traditional or Roth IRA = false' does NOT nullify a populated traditional-IRA dollar field \u2014 IRA contributions are a DEDUCTION item, so the documented dollar controls (transcribe it; any \xA7 219(g) phase-out still applies, including the \xA7 219(g)(4) lived-apart-all-year MFS carve-out). The boolean-gate-controls rule is for PAYMENT fields only.",
     default: {
       value: "0",
       rationale: "Assumed no traditional IRA contributions absent contrary input"
@@ -25349,6 +25804,133 @@ var facts = [
     type: "bool",
     description: "Spouse itemizes deductions on a separate return (26 U.S.C. \xA7 63(c)(6)(A)) \u2014 if so, an MFS filer's standard deduction is zero."
     // no default — only demanded for married-filing-separately evaluations
+  },
+  // ---- Pennsylvania deep pack (state-pa.ts) -------------------------------
+  // PA classes are TRANSCRIBED separately from the federal facts: PA
+  // classification diverges (capital-gain distributions are dividends,
+  // 401(k) deferrals are taxable compensation, eligible retirement income is
+  // exempt), so nothing here is auto-mapped from taxableInterest etc.
+  {
+    id: "paCompensationAdjustment",
+    type: "money",
+    description: "PA compensation adjustment: W-2 Box 16 total MINUS Box 1 total (PA taxes 401(k)/elective deferrals as compensation; active-duty pay outside PA and other exempt items reduce it). May be negative. Default 0 assumes Box 16 = Box 1. Taxable early retirement-plan/IRA distributions under PA's cost-recovery method also go here. In dollars.",
+    default: { value: "0", rationale: "PA W-2 Box 16 assumed equal to federal Box 1 wages absent contrary input" }
+  },
+  {
+    id: "paUnreimbursedBusinessExpenses",
+    type: "money",
+    min: "0",
+    description: "PA Schedule UE unreimbursed employee business expenses (PA-40 line 1b) \u2014 a compensation-class expense, not a line-10 deduction. In dollars.",
+    default: { value: "0", rationale: "No unreimbursed employee business expenses claimed absent contrary input" }
+  },
+  {
+    id: "paInterestIncome",
+    type: "money",
+    min: "0",
+    description: "PA-taxable interest income (PA-40 line 2, gross class \u2014 no expenses; forfeited-interest penalties may offset within the class before entry). Includes commercial-annuity income taxable as PA interest. In dollars.",
+    default: { value: "0", rationale: "No PA interest income absent contrary input" }
+  },
+  {
+    id: "paDividendIncome",
+    type: "money",
+    min: "0",
+    description: "PA-taxable dividend income (PA-40 line 3, gross class) INCLUDING mutual-fund capital gains distributions, which PA classifies as dividends. In dollars.",
+    default: { value: "0", rationale: "No PA dividend income absent contrary input" }
+  },
+  {
+    id: "paBusinessNetIncome",
+    type: "money",
+    description: "Taxpayer's own net income or LOSS from business/profession/farm (PA-40 line 4 class, after within-class netting of the taxpayer's own activities). Negative allowed; a loss never offsets other classes or the spouse. In dollars.",
+    default: { value: "0", rationale: "No business income or loss absent contrary input" }
+  },
+  {
+    id: "paSpouseBusinessNetIncome",
+    type: "money",
+    description: "Spouse's own net income or LOSS from business/profession/farm (PA-40 line 4 class). Negative allowed; never netted against the taxpayer's. In dollars.",
+    default: { value: "0", rationale: "No spouse business income or loss absent contrary input" }
+  },
+  {
+    id: "paPropertyGainNet",
+    type: "money",
+    description: "Taxpayer's own net gain or LOSS from sale/exchange/disposition of property (PA-40 line 5 class). Negative allowed; no carryover, no cross-class or spousal offset. In dollars.",
+    default: { value: "0", rationale: "No property gain or loss absent contrary input" }
+  },
+  {
+    id: "paSpousePropertyGainNet",
+    type: "money",
+    description: "Spouse's own net gain or LOSS from disposition of property (PA-40 line 5 class). Negative allowed; never netted against the taxpayer's. In dollars.",
+    default: { value: "0", rationale: "No spouse property gain or loss absent contrary input" }
+  },
+  {
+    id: "paRentRoyaltyNet",
+    type: "money",
+    description: "Taxpayer's own net income or LOSS from rents/royalties/patents/copyrights (PA-40 line 6 class). Negative allowed; short-term rentals (<30 days) belong in the business class instead. In dollars.",
+    default: { value: "0", rationale: "No rent/royalty income or loss absent contrary input" }
+  },
+  {
+    id: "paSpouseRentRoyaltyNet",
+    type: "money",
+    description: "Spouse's own net income or LOSS from rents/royalties/patents/copyrights (PA-40 line 6 class). Negative allowed; never netted against the taxpayer's. In dollars.",
+    default: { value: "0", rationale: "No spouse rent/royalty income or loss absent contrary input" }
+  },
+  {
+    id: "paEstateTrustIncome",
+    type: "money",
+    min: "0",
+    description: "PA-taxable income from estates or trusts (PA-40 line 7, Schedule J) \u2014 an estate or trust cannot distribute a loss, so this is never negative. In dollars.",
+    default: { value: "0", rationale: "No estate/trust income absent contrary input" }
+  },
+  {
+    id: "paGamblingWinnings",
+    type: "money",
+    min: "0",
+    description: "PA-taxable gambling and lottery winnings (PA-40 line 8, Schedule T) net of wager costs (PA Lottery ticket costs deductible only for tickets bought on/after 1/1/2016); noncash PA Lottery prizes are exempt. In dollars.",
+    default: { value: "0", rationale: "No gambling winnings absent contrary input" }
+  },
+  {
+    id: "pa529Contributions",
+    type: "money",
+    min: "0",
+    description: "PA Schedule O \xA7 529 tuition-program contribution deduction, ALREADY capped by the caller at $19,000 per beneficiary per taxpayer-spouse (2025) \u2014 the corpus cannot see per-beneficiary detail. No deduction for 529-to-529 rollovers or beneficiary changes. In dollars.",
+    default: { value: "0", rationale: "No 529 contributions claimed absent contrary input" }
+  },
+  {
+    id: "paAbleContributions",
+    type: "money",
+    min: "0",
+    description: "PA Schedule O \xA7 529A ABLE contribution deduction, capped by the caller at the annual federal gift-tax exclusion ($19,000 for 2025). In dollars.",
+    default: { value: "0", rationale: "No ABLE contributions claimed absent contrary input" }
+  },
+  {
+    id: "paMsaHsaContributions",
+    type: "money",
+    min: "0",
+    description: "PA Schedule O Medical Savings Account + Health Savings Account contribution deductions \u2014 limited to the amounts allowed for FEDERAL income tax purposes (supply the federal-allowed total). In dollars.",
+    default: { value: "0", rationale: "No MSA/HSA deduction claimed absent contrary input" }
+  },
+  {
+    id: "paSpDependentChildren",
+    type: "int",
+    min: "0",
+    description: "PA Schedule SP dependent CHILDREN count (natural/adopted/step; grandchild of a grandparent; foster child of a foster parent \u2014 never aunts/uncles/unrelated persons) claimable as federal dependents; adult qualifying children count. Raises the Tax Forgiveness eligibility-income threshold $9,500 each.",
+    default: {
+      value: "0",
+      rationale: "Conservative: no SP dependent children assumed \u2014 understates the forgiveness threshold, never overstates the credit"
+    }
+  },
+  {
+    id: "paEligibilityIncomeAddbacks",
+    type: "money",
+    min: "0",
+    description: "PA Schedule SP Section III nontaxable add-backs to eligibility income: nontaxable interest/dividends/gains, alimony received, insurance proceeds and inheritances (incl. 1099-R code-4 box 1), gifts/awards/prizes (incl. noncash PA Lottery), non-PA income, nontaxable military pay (not combat), excluded home-sale gain, nontaxable educational assistance, outside cash support. Do NOT add Social Security/RRB, eligible retirement benefits, child support, military pensions, workers' comp, personal-injury damages, or sick/disability pay. In dollars.",
+    default: { value: "0", rationale: "No nontaxable eligibility-income add-backs absent contrary input" }
+  },
+  {
+    id: "paResidentCredit",
+    type: "money",
+    min: "0",
+    description: "PA resident credit for income tax paid to other states (PA-40 line 22, Schedule G-L; not allowed for reciprocal-state compensation: IN, MD, NJ, OH, VA, WV). Subtracts from tax BEFORE Tax Forgiveness per Schedule SP Section IV. In dollars.",
+    default: { value: "0", rationale: "No other-state tax credit claimed absent contrary input" }
   }
 ];
 
@@ -25856,8 +26438,8 @@ function ordinaryRateTaxExpr(base, statusFactId, year) {
 var incomeTaxRules = [
   {
     id: "us.federal.ordinary_taxable_income",
-    version: 2,
-    // v1 predated the standalone qualifiedDividends fact (dividends had to be folded into longTermCapitalGains)
+    version: 3,
+    // v2 read the raw longTermCapitalGains fact; the § 1(h) amount is now the § 1222(11) netted result from schedule_d
     jurisdiction: "us.federal",
     title: "Taxable income taxed at ordinary rates (excludes preferential gains and qualified dividends)",
     citation: {
@@ -25874,7 +26456,10 @@ var incomeTaxRules = [
       arg: {
         kind: "sub",
         left: taxable,
-        right: { kind: "add", args: [fact2("longTermCapitalGains"), fact2("qualifiedDividends")] }
+        right: {
+          kind: "add",
+          args: [ruleRef2("us.federal.schedule_d.preferential_lt_gain"), fact2("qualifiedDividends")]
+        }
       }
     }
   },
@@ -26126,6 +26711,8 @@ var OUT_OF_SCOPE = {
     gt0(fact4("taxableInterest")),
     gt0(fact4("longTermCapitalGains")),
     gt0(fact4("netCapitalLoss")),
+    gt0(fact4("shortTermCapitalLoss")),
+    gt0(fact4("longTermCapitalLoss")),
     gt0(fact4("qualifiedTips")),
     gt0(fact4("qualifiedOvertimePremium")),
     gt0(fact4("carLoanInterest")),
@@ -26274,7 +26861,8 @@ function quarterRule(q, year, from, to, proratedLimitCents, proratedLabel, withQ
   };
   return {
     id: `us.federal.estimated.annualized_installment_q${q.n}`,
-    version: year === "2025" ? 1 : 2,
+    version: year === "2025" ? 3 : 4,
+    // v1/v2 predated the per-bucket capital-loss facts in the scope guard
     jurisdiction: J2,
     title: `Annualized-income required installment #${q.n} (\xA7 6654(d)(2), TY${year})`,
     citation: {
@@ -26321,14 +26909,14 @@ var CITE = {
 var capitalLossRules = [
   {
     id: "us.federal.capital_loss_ordinary_offset",
-    version: 2,
-    // v1 predated the standalone shortTermCapitalGains fact (the "both entered" guard now also catches it)
+    version: 3,
+    // v2 predated schedule_d netting: the loss is now the § 1222(10) netted result (legacy netCapitalLoss passes through; mixed-bucket years compute), and the contradiction refusal lives in the schedule_d rules
     jurisdiction: J3,
     title: "Capital loss allowed against ordinary income ($3,000 / $1,500 MFS limit)",
     citation: {
       ...CITE,
       section: "\xA7 1211(b)",
-      excerpt: "\u2026losses from sales or exchanges of capital assets shall be allowed only to the extent of the gains from such sales or exchanges, plus (if such losses exceed such gains) the lower of $3,000 ($1,500 in the case of a married individual filing a separate return), or the excess of such losses over such gains. [The fact model takes Schedule D's NET result \u2014 a net gain (long and/or short term) or a net loss, not both; both at once refuses rather than guess the netting.]"
+      excerpt: "\u2026losses from sales or exchanges of capital assets shall be allowed only to the extent of the gains from such sales or exchanges, plus (if such losses exceed such gains) the lower of $3,000 ($1,500 in the case of a married individual filing a separate return), or the excess of such losses over such gains. [The loss here is the \xA7 1222(10) net capital loss after Schedule D netting \u2014 computed by us.federal.schedule_d.net_loss from the per-bucket facts, or passed through from the legacy overall netCapitalLoss fact; contradictory fact combinations refuse there.]"
     },
     ...FROM,
     output: { type: "money" },
@@ -26339,45 +26927,27 @@ var capitalLossRules = [
       // $1,500
     },
     formula: {
-      kind: "if",
-      cond: { kind: "cmp", op: "gt", left: fact5("netCapitalLoss"), right: zero3 },
-      then: {
-        kind: "if",
-        cond: {
-          kind: "or",
-          args: [
-            { kind: "cmp", op: "gt", left: fact5("longTermCapitalGains"), right: zero3 },
-            { kind: "cmp", op: "gt", left: fact5("shortTermCapitalGains"), right: zero3 }
-          ]
-        },
-        then: {
-          kind: "unsupported",
-          reason: "both a net capital gain and a net capital loss were entered \u2014 provide the single NET result of Schedule D netting"
-        },
-        else: {
-          kind: "min",
-          args: [
-            fact5("netCapitalLoss"),
-            {
-              kind: "if",
-              cond: {
-                kind: "cmp",
-                op: "eq",
-                left: fact5("filingStatus"),
-                right: { kind: "enum", value: "mfs" }
-              },
-              then: param3("limitMfs"),
-              else: param3("limit")
-            }
-          ]
+      kind: "min",
+      args: [
+        ruleRef5("us.federal.schedule_d.net_loss"),
+        {
+          kind: "if",
+          cond: {
+            kind: "cmp",
+            op: "eq",
+            left: fact5("filingStatus"),
+            right: { kind: "enum", value: "mfs" }
+          },
+          then: param3("limitMfs"),
+          else: param3("limit")
         }
-      },
-      else: zero3
+      ]
     }
   },
   {
     id: "us.federal.capital_loss_carryover",
-    version: 1,
+    version: 2,
+    // v1 read the legacy netCapitalLoss fact directly; the netted schedule_d result also covers mixed-bucket years
     jurisdiction: J3,
     title: "Capital loss carryover to the following year (simplified)",
     citation: {
@@ -26391,7 +26961,7 @@ var capitalLossRules = [
       kind: "max0",
       arg: {
         kind: "sub",
-        left: fact5("netCapitalLoss"),
+        left: ruleRef5("us.federal.schedule_d.net_loss"),
         right: ruleRef5("us.federal.capital_loss_ordinary_offset")
       }
     }
@@ -29061,9 +29631,9 @@ function eitcRule(version2, effectiveFrom, effectiveTo, p, yearLabel, revProc, o
       kind: "add",
       args: [
         fact17("taxableInterest"),
-        fact17("longTermCapitalGains"),
+        ruleRef14("us.federal.schedule_d.preferential_lt_gain"),
         fact17("qualifiedDividends"),
-        fact17("shortTermCapitalGains"),
+        ruleRef14("us.federal.schedule_d.ordinary_st_gain"),
         fact17("ordinaryDividends")
       ]
     },
@@ -29171,19 +29741,21 @@ var eitcRules = [
   // v5/v6: table method default (§ 32(f)) + eitcAdditionalQualifyingChildren
   // v8/v9: § 32(i) investment-income limit also counts the standalone qualifiedDividends fact
   // v10/v11: § 32(i) investment-income limit also counts shortTermCapitalGains/ordinaryDividends
-  eitcRule(12, "2025-01-01", "2026-01-01", TY20252, "2025", "Rev. Proc. 2024-40 \xA7 2.06"),
-  eitcRule(13, "2026-01-01", "2027-01-01", TY20262, "2026", "Rev. Proc. 2025-32 \xA7 4.06"),
+  // v12/v13 read the raw gain facts; the § 32(i) test now takes the schedule_d
+  // netted results ("capital gain net income", § 32(i)(1)(C))
+  eitcRule(14, "2025-01-01", "2026-01-01", TY20252, "2025", "Rev. Proc. 2024-40 \xA7 2.06"),
+  eitcRule(15, "2026-01-01", "2027-01-01", TY20262, "2026", "Rev. Proc. 2025-32 \xA7 4.06"),
   // us.federal.eitc_no_age_gate (new): the same § 32(a)-(b),(f),(i) formula with
   // the childless § 32(c)(1)(A)(ii) age gate removed, for state EITC statutes
   // that decouple from it (35 ILCS 5/212(b-5)/(b-10), IL P.A. 102-700) — see
   // us.il.eitc, which is 20% of THIS rule's answer, not us.federal.eitc's.
-  eitcRule(1, "2025-01-01", "2026-01-01", TY20252, "2025", "Rev. Proc. 2024-40 \xA7 2.06", {
+  eitcRule(3, "2025-01-01", "2026-01-01", TY20252, "2025", "Rev. Proc. 2024-40 \xA7 2.06", {
     ruleId: "us.federal.eitc_no_age_gate",
     ageGate: false,
     titleSuffix: "Earned income credit, \xA7 32(c)(1)(A)(ii) childless age gate REMOVED (TY2025; for state decoupling statutes only)",
     extraExcerpt: NO_AGE_GATE_EXCERPT
   }),
-  eitcRule(2, "2026-01-01", "2027-01-01", TY20262, "2026", "Rev. Proc. 2025-32 \xA7 4.06", {
+  eitcRule(4, "2026-01-01", "2027-01-01", TY20262, "2026", "Rev. Proc. 2025-32 \xA7 4.06", {
     ruleId: "us.federal.eitc_no_age_gate",
     ageGate: false,
     titleSuffix: "Earned income credit, \xA7 32(c)(1)(A)(ii) childless age gate REMOVED (TY2026; for state decoupling statutes only)",
@@ -30108,8 +30680,8 @@ var FROM10 = { effectiveFrom: "2025-01-01" };
 var incomeRules = [
   {
     id: "us.federal.gross_income",
-    version: 14,
-    // v13 lacked taxable HSA distributions; // v11 predated the standalone shortTermCapitalGains/ordinaryDividends facts
+    version: 15,
+    // v14 read the raw gain facts; capital gains now enter via schedule_d netting (mixed gain/loss years compute instead of refusing), and rental income can enter pre-depreciation via us.federal.rental.net_income
     jurisdiction: J16,
     title: "Gross income (simplified: wages + interest + capital gains (long/short-term) + qualified/ordinary dividends + SE net profit + K-1 pass-through income \u2212 allowed capital loss \u2212 \xA7 911 exclusion)",
     citation: {
@@ -30127,14 +30699,15 @@ var incomeRules = [
         args: [
           fact24("wages"),
           fact24("taxableInterest"),
-          fact24("longTermCapitalGains"),
+          ruleRef19("us.federal.schedule_d.preferential_lt_gain"),
           fact24("qualifiedDividends"),
-          fact24("shortTermCapitalGains"),
+          ruleRef19("us.federal.schedule_d.ordinary_st_gain"),
           fact24("ordinaryDividends"),
           fact24("selfEmploymentNetProfit"),
           fact24("k1OrdinaryBusinessIncome"),
           fact24("taxableIraDistributions"),
           fact24("taxablePensionsAndAnnuities"),
+          ruleRef19("us.federal.pension.simplified_method_taxable"),
           fact24("unemploymentCompensation"),
           fact24("otherOrdinaryIncome"),
           fact24("alimonyReceivedPre2019"),
@@ -30148,6 +30721,7 @@ var incomeRules = [
             }
           },
           fact24("scheduleENetIncome"),
+          ruleRef19("us.federal.rental.net_income"),
           ruleRef19("us.federal.taxable_social_security")
         ]
       },
@@ -30172,7 +30746,7 @@ var incomeRules = [
       source: "26 U.S.C. \xA7 62(a)(1), (a)(2)(D), (a)(6), (a)(9), (a)(17), (a)(19)",
       section: "\xA7 62(a)",
       url: "https://www.law.cornell.edu/uscode/text/26/62",
-      excerpt: "adjusted gross income means gross income minus\u2026 the deduction allowed by section 164(f) [half of SE tax]\u2026 the deduction allowed by section 223 [HSA]\u2026 the deductions allowed by section 404 [self-employed retirement plans]\u2026 the deduction allowed by section 162(l) [self-employed health insurance]\u2026 the deductions\u2026 [for] expenses\u2026 of eligible educators (\xA7 62(a)(2)(D) \u2014 $300 cap PER ELIGIBLE EDUCATOR for 2025 (an MFJ couple of two educators deducts up to $600: use educatorExpenses for the taxpayer and spouseEducatorExpenses for the spouse, each capped separately), the indexed amount, reference-validated against the TaxCalcBench ty25-ca-002 return)\u2026 [and] penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits (\xA7 62(a)(9), uncapped)."
+      excerpt: "adjusted gross income means gross income minus\u2026 the deduction allowed by section 164(f) [half of SE tax]\u2026 the deduction allowed by section 223 [HSA]\u2026 the deductions allowed by section 404 [self-employed retirement plans]\u2026 the deduction allowed by section 162(l) [self-employed health insurance]\u2026 the deductions\u2026 [for] expenses\u2026 of eligible educators (\xA7 62(a)(2)(D) \u2014 $300 cap PER ELIGIBLE EDUCATOR for 2025 (an MFJ couple of two educators deducts up to $600: use educatorExpenses for the taxpayer and spouseEducatorExpenses for the spouse, each capped separately), the 2025 indexed amount)\u2026 [and] penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits (\xA7 62(a)(9), uncapped)."
     },
     ...FROM10,
     output: { type: "money" },
@@ -30739,8 +31313,8 @@ var amThreshold = {
 var investmentTaxRules = [
   {
     id: "us.federal.niit",
-    version: 5,
-    // v4 predated the standalone shortTermCapitalGains/ordinaryDividends facts
+    version: 6,
+    // v5 read the raw gain facts; § 1411 net investment income now takes the schedule_d netted results (losses reduce gains before NIIT)
     jurisdiction: "us.federal",
     title: "Net investment income tax (investment income = interest + capital gains (LT/ST) + dividends (qualified/ordinary) \u2212 allocable deductions; MAGI \u2248 AGI)",
     citation: {
@@ -30765,9 +31339,9 @@ var investmentTaxRules = [
                   kind: "add",
                   args: [
                     fact26("taxableInterest"),
-                    fact26("longTermCapitalGains"),
+                    ruleRef21("us.federal.schedule_d.preferential_lt_gain"),
                     fact26("qualifiedDividends"),
-                    fact26("shortTermCapitalGains"),
+                    ruleRef21("us.federal.schedule_d.ordinary_st_gain"),
                     fact26("ordinaryDividends")
                   ]
                 },
@@ -31640,12 +32214,15 @@ function kiddieTaxRule(version2, from, to, year) {
             { kind: "cmp", op: "gt", left: fact30("longTermCapitalGains"), right: zero18 },
             { kind: "cmp", op: "gt", left: fact30("qualifiedDividends"), right: zero18 },
             { kind: "cmp", op: "gt", left: fact30("shortTermCapitalGains"), right: zero18 },
-            { kind: "cmp", op: "gt", left: fact30("ordinaryDividends"), right: zero18 }
+            { kind: "cmp", op: "gt", left: fact30("ordinaryDividends"), right: zero18 },
+            { kind: "cmp", op: "gt", left: fact30("shortTermCapitalLoss"), right: zero18 },
+            { kind: "cmp", op: "gt", left: fact30("longTermCapitalLoss"), right: zero18 },
+            { kind: "cmp", op: "gt", left: fact30("netCapitalLoss"), right: zero18 }
           ]
         },
         then: {
           kind: "unsupported",
-          reason: "a \xA7 1(g) child with capital gains, qualified dividends, or ordinary dividends needs the Form 8615 capital-gains worksheets, and/or is unearned income this corpus's 'unearned income \u2248 taxable interest' approximation would silently drop \u2014 not modeled"
+          reason: "a \xA7 1(g) child with capital gains/losses, qualified dividends, or ordinary dividends needs the Form 8615 capital-gains worksheets, and/or is unearned income this corpus's 'unearned income \u2248 taxable interest' approximation would silently drop \u2014 not modeled"
         },
         else: {
           kind: "if",
@@ -31705,8 +32282,9 @@ var kiddieRules = [
   // v3/v4: the § 1(g) capital-gains refusal guard also catches the standalone qualifiedDividends fact
   // v5/v6: the refusal guard also catches shortTermCapitalGains/ordinaryDividends (unearned income
   // the "unearned income ≈ taxable interest" approximation in net_unearned_income would otherwise drop)
-  kiddieTaxRule(5, "2025-01-01", "2026-01-01", "2025"),
-  kiddieTaxRule(6, "2026-01-01", "2027-01-01", "2026"),
+  // v5/v6: the refusal guard predated the per-bucket capital-loss facts and netCapitalLoss
+  kiddieTaxRule(7, "2025-01-01", "2026-01-01", "2025"),
+  kiddieTaxRule(8, "2026-01-01", "2027-01-01", "2026"),
   {
     id: "us.federal.income_tax_before_credits.kiddie",
     version: 1,
@@ -31923,7 +32501,7 @@ function mileageRule(version2, from, to, rateNum, rateLabel, noticeLabel) {
       source: `${noticeLabel}; Rev. Proc. 2019-46`,
       section: `${noticeLabel} \xA7 3`,
       url: "https://www.irs.gov/pub/irs-drop/n-26-10.pdf",
-      excerpt: `The standard mileage rate for transportation or travel expenses is ${rateLabel} per mile for all miles of business use (${noticeLabel}, verbatim rate). [A STANDALONE determination in lieu of actual vehicle expenses (Rev. Proc. 2019-46 rules attested): subtract the result from your Schedule C profit yourself \u2014 it changes SE tax and QBI. Depreciation-component basis tracking and the actual-expense method are not modeled.] ADD-ON EXPENSES (Pub. 463 ch. 4, reference-validated ty25-va-007/va-010): the mileage rate covers depreciation/gas/repairs ONLY. PARKING FEES and TOLLS for business trips deduct IN FULL in addition. The vehicle's PERSONAL PROPERTY TAX and (for the self-employed) CAR LOAN INTEREST deduct in addition but ONLY at the BUSINESS-USE PERCENTAGE = business miles \xF7 TOTAL miles driven (business + commuting + other/personal), computed and rounded (half-up to the dollar) PER VEHICLE: per-vehicle deduction = miles \xD7 rate + parking + tolls + businessPct \xD7 (property tax + loan interest). A vehicle with no commuting/other miles listed is 100% business use (add-ons in full).`
+      excerpt: `The standard mileage rate for transportation or travel expenses is ${rateLabel} per mile for all miles of business use (${noticeLabel}, verbatim rate). [A STANDALONE determination in lieu of actual vehicle expenses (Rev. Proc. 2019-46 rules attested): subtract the result from your Schedule C profit yourself \u2014 it changes SE tax and QBI. Depreciation-component basis tracking and the actual-expense method are not modeled.] ADD-ON EXPENSES (Pub. 463 ch. 4): the mileage rate covers depreciation/gas/repairs ONLY. PARKING FEES and TOLLS for business trips deduct IN FULL in addition. The vehicle's PERSONAL PROPERTY TAX and (for the self-employed) CAR LOAN INTEREST deduct in addition but ONLY at the BUSINESS-USE PERCENTAGE = business miles \xF7 TOTAL miles driven (business + commuting + other/personal), computed and rounded (half-up to the dollar) PER VEHICLE: per-vehicle deduction = miles \xD7 rate + parking + tolls + businessPct \xD7 (property tax + loan interest). A vehicle with no commuting/other miles listed is 100% business use (add-ons in full).`
     },
     effectiveFrom: from,
     effectiveTo: to,
@@ -31942,57 +32520,376 @@ var mileageRules = [
   mileageRule(2, "2026-01-01", "2027-01-01", "725", "72.5 cents", "Notice 2026-10")
 ];
 
-// ../corpus-us-federal/dist/rules/schedule-r.js
+// ../corpus-us-federal/dist/rules/pension.js
 var J23 = "us.federal";
+var FROM13 = { effectiveFrom: "2025-01-01" };
 var fact32 = (factId) => ({ kind: "fact", factId });
 var money29 = (cents) => ({ kind: "money", cents });
+var int2 = (value) => ({ kind: "int", value });
 var ruleRef27 = (ruleId) => ({ kind: "rule", ruleId });
 var zero20 = money29("0");
+var cost = fact32("pensionCostBasis");
+var months = fact32("pensionMonthsThisYear");
+var annualAt = (n) => ({
+  kind: "mulInt",
+  base: { kind: "mulRate", base: cost, rate: { num: "1", den: n }, round: "half-up" },
+  count: months
+});
+var ladder = (on, bands, last) => {
+  let expr = annualAt(last);
+  for (let i = bands.length - 1; i >= 0; i--) {
+    const [limit, n] = bands[i];
+    expr = {
+      kind: "if",
+      cond: { kind: "cmp", op: "le", left: on, right: int2(limit) },
+      then: annualAt(n),
+      else: expr
+    };
+  }
+  return expr;
+};
+var needsAge = (ageFact) => ({
+  kind: "cmp",
+  op: "eq",
+  left: fact32(ageFact),
+  right: int2("0")
+});
+var pensionRules = [
+  {
+    id: "us.federal.pension.simplified_method_exclusion",
+    version: 1,
+    jurisdiction: J23,
+    title: "Simplified Method tax-free portion (\xA7 72(d): cost \xF7 anticipated payments \xD7 months, capped at unrecovered cost)",
+    citation: {
+      source: "26 U.S.C. \xA7 72(d); IRS Pub 575 (Simplified Method Worksheet, Tables 1-2)",
+      section: "\xA7 72(d)(1)(B)(iii)-(iv)",
+      url: "https://www.law.cornell.edu/uscode/text/26/72",
+      excerpt: "Gross income shall not include so much of any monthly annuity payment\u2026 as does not exceed the amount obtained by dividing (I) the investment in the contract (as of the annuity starting date), by (II) the number of anticipated payments\u2026 Age at annuity starting date: not more than 55 \u2192 360; more than 55 but not more than 60 \u2192 310; more than 60 but not more than 65 \u2192 260; more than 65 but not more than 70 \u2192 210; more than 70 \u2192 160. Combined ages (more than one life): not more than 110 \u2192 410; \u2026120 \u2192 360; \u2026130 \u2192 310; \u2026140 \u2192 260; more than 140 \u2192 210. [Lifetime recovery capped at total cost (Pub 575); monthly division keeps cents per the Pub 575 worked example. The rule refuses when the basis is set but the required age fact is not.]"
+    },
+    ...FROM13,
+    output: { type: "money" },
+    formula: {
+      kind: "if",
+      cond: { kind: "cmp", op: "eq", left: cost, right: zero20 },
+      then: zero20,
+      else: {
+        kind: "if",
+        cond: fact32("pensionIsJointAndSurvivor"),
+        then: {
+          kind: "if",
+          cond: needsAge("pensionCombinedAgesAtStart"),
+          then: {
+            kind: "unsupported",
+            reason: "a joint-and-survivor simplified-method annuity needs pensionCombinedAgesAtStart (combined ages at the annuity starting date) \u2014 refusing rather than assume a \xA7 72(d)(1)(B)(iv) band"
+          },
+          else: {
+            kind: "min",
+            args: [
+              ladder(fact32("pensionCombinedAgesAtStart"), [
+                ["110", "410"],
+                ["120", "360"],
+                ["130", "310"],
+                ["140", "260"]
+              ], "210"),
+              { kind: "max0", arg: { kind: "sub", left: cost, right: fact32("pensionBasisPreviouslyRecovered") } }
+            ]
+          }
+        },
+        else: {
+          kind: "if",
+          cond: needsAge("pensionAgeAtStart"),
+          then: {
+            kind: "unsupported",
+            reason: "a simplified-method annuity needs pensionAgeAtStart (age at the annuity starting date, NOT current age) \u2014 refusing rather than assume a \xA7 72(d)(1)(B)(iii) band"
+          },
+          else: {
+            kind: "min",
+            args: [
+              ladder(fact32("pensionAgeAtStart"), [
+                ["55", "360"],
+                ["60", "310"],
+                ["65", "260"],
+                ["70", "210"]
+              ], "160"),
+              { kind: "max0", arg: { kind: "sub", left: cost, right: fact32("pensionBasisPreviouslyRecovered") } }
+            ]
+          }
+        }
+      }
+    }
+  },
+  {
+    id: "us.federal.pension.simplified_method_taxable",
+    version: 1,
+    jurisdiction: J23,
+    title: "Taxable pension under the Simplified Method (gross payments minus the \xA7 72(d) exclusion)",
+    citation: {
+      source: "26 U.S.C. \xA7 72(a), (d); IRS Pub 575",
+      section: "\xA7 72(a), (d)(1)(B)(i)",
+      url: "https://www.law.cornell.edu/uscode/text/26/72",
+      excerpt: "Except as otherwise provided in this chapter, gross income includes any amount received as an annuity\u2026 gross income shall not include so much of any monthly annuity payment\u2026 as does not exceed [the \xA7 72(d) exclusion]. [Feeds gross income alongside the already-taxable taxablePensionsAndAnnuities fact \u2014 the two inputs are additive for separate pensions.]"
+    },
+    ...FROM13,
+    output: { type: "money" },
+    formula: {
+      kind: "max0",
+      arg: {
+        kind: "sub",
+        left: fact32("pensionGrossPayments"),
+        right: ruleRef27("us.federal.pension.simplified_method_exclusion")
+      }
+    }
+  }
+];
+
+// ../corpus-us-federal/dist/rules/rental.js
+var J24 = "us.federal";
+var FROM14 = { effectiveFrom: "2025-01-01" };
+var fact33 = (factId) => ({ kind: "fact", factId });
+var money30 = (cents) => ({ kind: "money", cents });
+var int3 = (value) => ({ kind: "int", value });
+var ruleRef28 = (ruleId) => ({ kind: "rule", ruleId });
+var zero21 = money30("0");
+var YEAR1_RATE_PER_100K = [
+  "3485",
+  // Jan
+  "3182",
+  // Feb
+  "2879",
+  // Mar
+  "2576",
+  // Apr
+  "2273",
+  // May
+  "1970",
+  // Jun
+  "1667",
+  // Jul
+  "1364",
+  // Aug
+  "1061",
+  // Sep
+  "758",
+  // Oct
+  "455",
+  // Nov
+  "152"
+  // Dec
+];
+var STEADY_RATE_PER_100K = "3636";
+var rateOf = (per100k) => ({
+  kind: "mulRate",
+  base: fact33("rentalDepreciableBasis"),
+  rate: { num: per100k, den: "100000" },
+  round: "half-up"
+});
+var monthTable = () => {
+  let expr = rateOf(STEADY_RATE_PER_100K);
+  for (let m = 12; m >= 1; m--) {
+    expr = {
+      kind: "if",
+      cond: {
+        kind: "cmp",
+        op: "eq",
+        left: fact33("rentalPlacedInServiceMonth"),
+        right: int3(String(m))
+      },
+      then: rateOf(YEAR1_RATE_PER_100K[m - 1]),
+      else: expr
+    };
+  }
+  return expr;
+};
+var CITE_BASE = {
+  source: "26 U.S.C. \xA7 168; IRS Pub 946 Table A-6; IRS Pub 527 ch. 2",
+  url: "https://www.irs.gov/publications/p946"
+};
+var rentalRules = [
+  {
+    id: "us.federal.rental.depreciation",
+    version: 1,
+    jurisdiction: J24,
+    title: "Residential rental depreciation (\xA7 168 GDS: 27.5-yr straight line, mid-month)",
+    citation: {
+      ...CITE_BASE,
+      section: "\xA7 168(b)(3)(B), (c), (d)(2)",
+      excerpt: "In the case of residential rental property\u2026 the applicable depreciation method is the straight line method\u2026 the applicable recovery period is 27.5 years\u2026 the applicable convention is the mid-month convention. [Pub 946 Table A-6 year-1 percentages by placed-in-service month: 3.485, 3.182, 2.879, 2.576, 2.273, 1.970, 1.667, 1.364, 1.061, 0.758, 0.455, 0.152; full years thereafter 3.636 \u2014 the printed three-decimal table, which is what filed returns use. Basis is the BUILDING only (land never depreciates, \xA7 167). Not modeled, disclosed: ADS elections, separately-dated improvements, the final recovery year's stub, and mid-year dispositions.]"
+    },
+    ...FROM14,
+    output: { type: "money" },
+    formula: {
+      kind: "if",
+      cond: { kind: "cmp", op: "eq", left: fact33("rentalDepreciableBasis"), right: zero21 },
+      then: zero21,
+      else: monthTable()
+    }
+  },
+  {
+    id: "us.federal.rental.net_income",
+    version: 1,
+    jurisdiction: J24,
+    title: "Net rental income: Schedule E result before depreciation minus \xA7 168 depreciation",
+    citation: {
+      ...CITE_BASE,
+      section: "\xA7 62(a)(4); Schedule E (Form 1040) line 18",
+      excerpt: "Deductions attributable to rents\u2026 are allowed in arriving at adjusted gross income (\xA7 62(a)(4)); Schedule E line 18: 'Depreciation expense or depletion.' [When the computed depreciation EXCEEDS the pre-depreciation rental result, the year is a rental LOSS governed by the \xA7 469 passive-activity rules \u2014 enter it through rentalActiveParticipationLosses (the $25,000 allowance machinery) instead; this rule refuses rather than route a loss around \xA7 469.]"
+    },
+    ...FROM14,
+    output: { type: "money" },
+    formula: {
+      kind: "if",
+      cond: {
+        kind: "cmp",
+        op: "gt",
+        left: ruleRef28("us.federal.rental.depreciation"),
+        right: fact33("rentalIncomeBeforeDepreciation")
+      },
+      then: {
+        kind: "if",
+        cond: { kind: "cmp", op: "eq", left: fact33("rentalIncomeBeforeDepreciation"), right: zero21 },
+        then: zero21,
+        // depreciation facts present but no income routed through this path: nothing to net
+        else: {
+          kind: "unsupported",
+          reason: "depreciation exceeds the pre-depreciation rental result \u2014 this year is a rental LOSS subject to the \xA7 469 passive-activity limits: enter it via rentalActiveParticipationLosses (the $25,000 active-participation allowance applies) rather than through this income path"
+        }
+      },
+      else: {
+        kind: "sub",
+        left: fact33("rentalIncomeBeforeDepreciation"),
+        right: ruleRef28("us.federal.rental.depreciation")
+      }
+    }
+  }
+];
+
+// ../corpus-us-federal/dist/rules/schedule-d.js
+var J25 = "us.federal";
+var FROM15 = { effectiveFrom: "2025-01-01" };
+var fact34 = (factId) => ({ kind: "fact", factId });
+var money31 = (cents) => ({ kind: "money", cents });
+var zero22 = money31("0");
+var gt09 = (e) => ({ kind: "cmp", op: "gt", left: e, right: zero22 });
+var max03 = (arg) => ({ kind: "max0", arg });
+var sub = (left, right) => ({ kind: "sub", left, right });
+var add = (...args) => ({ kind: "add", args });
+var and = (...args) => ({ kind: "and", args });
+var or = (...args) => ({ kind: "or", args });
+var stG = fact34("shortTermCapitalGains");
+var stL = fact34("shortTermCapitalLoss");
+var ltG = fact34("longTermCapitalGains");
+var ltL = fact34("longTermCapitalLoss");
+var legacyLoss = fact34("netCapitalLoss");
+var CONTRADICTORY = or(and(gt09(stG), gt09(stL)), and(gt09(ltG), gt09(ltL)), and(gt09(legacyLoss), or(gt09(stG), gt09(ltG), gt09(stL), gt09(ltL))));
+var refuse = (computation) => ({
+  kind: "if",
+  cond: CONTRADICTORY,
+  then: {
+    kind: "unsupported",
+    reason: "contradictory Schedule D facts \u2014 each capital fact is a NET result: a bucket takes a gain OR a loss (never both), and the overall netCapitalLoss cannot be combined with per-bucket facts"
+  },
+  else: computation
+});
+var CITE5 = {
+  source: "26 U.S.C. \xA7 1222; 2025 Schedule D (Form 1040)",
+  url: "https://www.law.cornell.edu/uscode/text/26/1222"
+};
+var scheduleDRules = [
+  {
+    id: "us.federal.schedule_d.preferential_lt_gain",
+    version: 1,
+    jurisdiction: J25,
+    title: "Net capital gain (\xA7 1222(11)): net LT gain reduced by any net ST loss",
+    citation: {
+      ...CITE5,
+      section: "\xA7 1222(11)",
+      excerpt: "The term 'net capital gain' means the excess of the net long-term capital gain for the taxable year over the net short-term capital loss for such year. [Schedule D: line 16 combines line 7 (net short-term) and line 15 (net long-term); when line 7 is a loss and line 15 a gain, the remainder keeps long-term character and prices through the \xA7 1(h) stack. Inputs are per-bucket NET results; contradictory combinations refuse.]"
+    },
+    ...FROM15,
+    output: { type: "money" },
+    formula: refuse(max03(sub(sub(ltG, ltL), max03(sub(stL, stG)))))
+  },
+  {
+    id: "us.federal.schedule_d.ordinary_st_gain",
+    version: 1,
+    jurisdiction: J25,
+    title: "Net short-term capital gain surviving netting (\xA7 1222(5), (9)): ordinary-rate",
+    citation: {
+      ...CITE5,
+      section: "\xA7 1222(5), (9)",
+      excerpt: "'Net short-term capital gain' means the excess of short-term capital gains for the taxable year over the short-term capital losses for such year\u2026 'net long-term capital loss' means the excess of long-term capital losses\u2026 over the long-term capital gains. [Schedule D line 16: a net LT loss reduces the net ST gain; whatever short-term gain survives is ordinary income \u2014 \xA7 1(h) prices only the \xA7 1222(11) net capital gain.]"
+    },
+    ...FROM15,
+    output: { type: "money" },
+    formula: refuse(max03(sub(sub(stG, stL), max03(sub(ltL, ltG)))))
+  },
+  {
+    id: "us.federal.schedule_d.net_loss",
+    version: 1,
+    jurisdiction: J25,
+    title: "Net capital loss after netting (\xA7 1222(10)), feeding the \xA7 1211(b) offset",
+    citation: {
+      ...CITE5,
+      section: "\xA7 1222(10)",
+      excerpt: "The term 'net capital loss' means the excess of the losses from sales or exchanges of capital assets over the sum allowed under section 1211. [Computed as the overall negative of Schedule D line 16, entered here positive: the legacy netCapitalLoss fact passes through unchanged, or the per-bucket facts net to a loss when bucket losses exceed bucket gains. \xA7 1211(b) caps the ordinary-income offset; \xA7 1212(b) carries the rest forward.]"
+    },
+    ...FROM15,
+    output: { type: "money" },
+    formula: refuse(add(legacyLoss, max03(sub(add(stL, ltL), add(stG, ltG)))))
+  }
+];
+
+// ../corpus-us-federal/dist/rules/schedule-r.js
+var J26 = "us.federal";
+var fact35 = (factId) => ({ kind: "fact", factId });
+var money32 = (cents) => ({ kind: "money", cents });
+var ruleRef29 = (ruleId) => ({ kind: "rule", ruleId });
+var zero23 = money32("0");
 var isStatus9 = (v) => ({
   kind: "cmp",
   op: "eq",
-  left: fact32("filingStatus"),
+  left: fact35("filingStatus"),
   right: { kind: "enum", value: v }
 });
 var qualified = {
   kind: "or",
-  args: [fact32("isAge65OrOlder"), fact32("isRetiredOnTotalDisability")]
+  args: [fact35("isAge65OrOlder"), fact35("isRetiredOnTotalDisability")]
 };
 var initialByStatus = {
   kind: "if",
   cond: isStatus9("mfs"),
-  then: money29("375000"),
+  then: money32("375000"),
   else: {
     kind: "if",
     cond: {
       kind: "and",
       args: [
         isStatus9("mfj"),
-        fact32("spouseIsAge65OrOlder")
+        fact35("spouseIsAge65OrOlder")
         // spouse-disabled qualification not modeled — disclosed
       ]
     },
-    then: money29("750000"),
-    else: money29("500000")
+    then: money32("750000"),
+    else: money32("500000")
   }
 };
 var initial = {
   kind: "if",
-  cond: fact32("isAge65OrOlder"),
+  cond: fact35("isAge65OrOlder"),
   then: initialByStatus,
-  else: { kind: "min", args: [initialByStatus, fact32("scheduleRDisabilityIncome")] }
+  else: { kind: "min", args: [initialByStatus, fact35("scheduleRDisabilityIncome")] }
 };
 var agiThreshold = {
   kind: "if",
   cond: isStatus9("mfj"),
-  then: money29("1000000"),
+  then: money32("1000000"),
   // $10,000
   else: {
     kind: "if",
     cond: isStatus9("mfs"),
-    then: money29("500000"),
+    then: money32("500000"),
     // $5,000
-    else: money29("750000")
+    else: money32("750000")
     // $7,500
   }
 };
@@ -32004,12 +32901,12 @@ var section22Amount = {
     right: {
       kind: "add",
       args: [
-        fact32("nontaxableBenefitsForScheduleR"),
+        fact35("nontaxableBenefitsForScheduleR"),
         {
           kind: "mulRate",
           base: {
             kind: "max0",
-            arg: { kind: "sub", left: ruleRef27("us.federal.agi"), right: agiThreshold }
+            arg: { kind: "sub", left: ruleRef29("us.federal.agi"), right: agiThreshold }
           },
           rate: { num: "50", den: "100" },
           round: "half-up"
@@ -32028,7 +32925,7 @@ var scheduleRRules = [
   {
     id: "us.federal.schedule_r.tentative",
     version: 1,
-    jurisdiction: J23,
+    jurisdiction: J26,
     title: "Credit for the elderly or the disabled \u2014 tentative (\xA7 22, Schedule R)",
     citation: CITATION2,
     effectiveFrom: "2025-01-01",
@@ -32042,7 +32939,7 @@ var scheduleRRules = [
           qualified,
           {
             kind: "or",
-            args: [{ kind: "not", arg: isStatus9("mfs") }, fact32("mfsLivedApartAllYear")]
+            args: [{ kind: "not", arg: isStatus9("mfs") }, fact35("mfsLivedApartAllYear")]
           }
         ]
       },
@@ -32056,13 +32953,13 @@ var scheduleRRules = [
         },
         mode: "half-up"
       },
-      else: zero20
+      else: zero23
     }
   },
   {
     id: "us.federal.schedule_r_credit",
     version: 1,
-    jurisdiction: J23,
+    jurisdiction: J26,
     title: "Schedule R credit, limited to remaining tax (\xA7 26(a) after CDCC + education + saver's + adoption)",
     citation: CITATION2,
     effectiveFrom: "2025-01-01",
@@ -32070,7 +32967,7 @@ var scheduleRRules = [
     formula: {
       kind: "min",
       args: [
-        ruleRef27("us.federal.schedule_r.tentative"),
+        ruleRef29("us.federal.schedule_r.tentative"),
         {
           kind: "max0",
           arg: {
@@ -32078,17 +32975,17 @@ var scheduleRRules = [
             left: {
               kind: "add",
               args: [
-                ruleRef27("us.federal.income_tax_before_credits"),
-                ruleRef27("us.federal.amt")
+                ruleRef29("us.federal.income_tax_before_credits"),
+                ruleRef29("us.federal.amt")
               ]
             },
             right: {
               kind: "add",
               args: [
-                ruleRef27("us.federal.cdcc"),
-                ruleRef27("us.federal.education.nonrefundable"),
-                ruleRef27("us.federal.savers_credit"),
-                ruleRef27("us.federal.adoption.nonrefundable")
+                ruleRef29("us.federal.cdcc"),
+                ruleRef29("us.federal.education.nonrefundable"),
+                ruleRef29("us.federal.savers_credit"),
+                ruleRef29("us.federal.adoption.nonrefundable")
               ]
             }
           }
@@ -32099,23 +32996,23 @@ var scheduleRRules = [
 ];
 
 // ../corpus-us-federal/dist/rules/state-helpers.js
-var fact33 = (factId) => ({ kind: "fact", factId });
-var money30 = (cents) => ({ kind: "money", cents });
-var ruleRef28 = (ruleId) => ({ kind: "rule", ruleId });
+var fact36 = (factId) => ({ kind: "fact", factId });
+var money33 = (cents) => ({ kind: "money", cents });
+var ruleRef30 = (ruleId) => ({ kind: "rule", ruleId });
 var isStatus10 = (v) => ({
   kind: "cmp",
   op: "eq",
-  left: fact33("filingStatus"),
+  left: fact36("filingStatus"),
   right: { kind: "enum", value: v }
 });
 var printedSchedule = (base, rows) => {
   const rowExpr = (r) => ({
     kind: "add",
     args: [
-      money30(r.fixedCents),
+      money33(r.fixedCents),
       {
         kind: "mulRate",
-        base: { kind: "sub", left: base, right: money30(r.thresholdCents) },
+        base: { kind: "sub", left: base, right: money33(r.thresholdCents) },
         rate: r.rate,
         round: "half-up"
       }
@@ -32125,7 +33022,7 @@ var printedSchedule = (base, rows) => {
   for (let i = rows.length - 2; i >= 0; i--) {
     expr = {
       kind: "if",
-      cond: { kind: "cmp", op: "le", left: base, right: money30(rows[i + 1].thresholdCents) },
+      cond: { kind: "cmp", op: "le", left: base, right: money33(rows[i + 1].thresholdCents) },
       then: rowExpr(rows[i]),
       else: expr
     };
@@ -32145,7 +33042,7 @@ var ilRules = [
       source: "35 ILCS 5/201(b)(5.4); 2025 Form IL-1040 instructions",
       section: "IL-1040 line 12",
       url: "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-instr.pdf",
-      excerpt: "Residents: Multiply Line 11 by 4.95% (.0495). Cannot be less than zero (2025 IL-1040 line 12, verbatim). LINE FLOORS (2025 instructions): line 9 base income AND line 11 net income 'may not be less than zero \u2014 if the result is a negative number, enter 0'. Related 2025 parameters (IDOR 2025 IL-1040 + Schedule ICR + Schedule 1299-C instructions + Pub-132, web-verified July 2026): exemption allowance $2,850 per exemption PLUS $1,000 per age-65+ box and $1,000 per blind box (taxpayer/spouse, per box \u2014 65 AND blind = $2,000); the ENTIRE line 10 allowance is $0 if federal AGI exceeds $500,000 MFJ / $250,000 all others. Schedule ICR (nonrefundable, total cannot exceed tax due, same AGI caps): property tax credit = 5% of IL property tax on the principal residence (exclude business-use portion); K-12 education expense credit = 25% of qualified expenses OVER $250, max $750 \u2014 HOME-SCHOOL expenses are NOT qualified (35 ILCS 5/201(m): public/nonpublic school tuition, book and lab fees only; exclude school_type home entries before summing). Schedule 1299-C K-12 Instructional Materials & Supplies credit (900+ hour educators): up to $500 ($1,000 MFJ both educators). Illinois EITC = 20% of the federal EITC (refundable) \u2014 BUT for a taxpayer age 18-24 or 65+ with NO qualifying children, 35 ILCS 5/212(b-5)/(b-10) (P.A. 102-700) decouples from the federal \xA7 32(c)(1)(A)(ii) childless age floor: use the us.il.eitc target (20% of us.federal.eitc_no_age_gate) instead of 20% x the ordinary federal EITC, which is correctly $0 for that population and would understate line 29. Illinois Child Tax Credit (TY2025) = 40% of the Illinois EITC for taxpayers with a dependent child under 12. [Input: IL net income (line 11 \u2014 base income minus exemptions), computed by the preparer; reference-validated: 30,485 \xD7 4.95% = 1,509 = ty25-il-003.] ESTIMATED TAX (IL-2210, 2025): required if IL tax after withholding/credits will exceed $1,000. SCHEDULE NR: part-year and nonresidents apportion base income on Schedule NR \u2014 this target computes RESIDENT tax on already-apportioned net income only; the Schedule NR apportionment worksheet itself is not modeled (refuses/agent-composed)."
+      excerpt: "Residents: Multiply Line 11 by 4.95% (.0495). Cannot be less than zero (2025 IL-1040 line 12, verbatim). LINE FLOORS (2025 instructions): line 9 base income AND line 11 net income 'may not be less than zero \u2014 if the result is a negative number, enter 0'. Related 2025 parameters (IDOR 2025 IL-1040 + Schedule ICR + Schedule 1299-C instructions + Pub-132, web-verified July 2026): exemption allowance $2,850 per exemption PLUS $1,000 per age-65+ box and $1,000 per blind box (taxpayer/spouse, per box \u2014 65 AND blind = $2,000); the ENTIRE line 10 allowance is $0 if federal AGI exceeds $500,000 MFJ / $250,000 all others. Schedule ICR (nonrefundable, total cannot exceed tax due, same AGI caps): property tax credit = 5% of IL property tax on the principal residence (exclude business-use portion); K-12 education expense credit = 25% of qualified expenses OVER $250, max $750 \u2014 HOME-SCHOOL expenses are NOT qualified (35 ILCS 5/201(m): public/nonpublic school tuition, book and lab fees only; exclude school_type home entries before summing). Schedule 1299-C K-12 Instructional Materials & Supplies credit (900+ hour educators): up to $500 ($1,000 MFJ both educators). Illinois EITC = 20% of the federal EITC (refundable) \u2014 BUT for a taxpayer age 18-24 or 65+ with NO qualifying children, 35 ILCS 5/212(b-5)/(b-10) (P.A. 102-700) decouples from the federal \xA7 32(c)(1)(A)(ii) childless age floor: use the us.il.eitc target (20% of us.federal.eitc_no_age_gate) instead of 20% x the ordinary federal EITC, which is correctly $0 for that population and would understate line 29. Illinois Child Tax Credit (TY2025) = 40% of the Illinois EITC for taxpayers with a dependent child under 12. [Input: IL net income (line 11 \u2014 base income minus exemptions), computed by the preparer; worked example: 30,485 \xD7 4.95% = 1,509.] ESTIMATED TAX (IL-2210, 2025): required if IL tax after withholding/credits will exceed $1,000. SCHEDULE NR: part-year and nonresidents apportion base income on Schedule NR \u2014 this target computes RESIDENT tax on already-apportioned net income only; the Schedule NR apportionment worksheet itself is not modeled (refuses/agent-composed)."
     },
     effectiveFrom: "2025-01-01",
     effectiveTo: "2026-01-01",
@@ -32176,7 +33073,7 @@ var ilRules = [
     },
     formula: {
       kind: "mulRate",
-      base: { kind: "max0", arg: fact33("stateTaxableIncome") },
+      base: { kind: "max0", arg: fact36("stateTaxableIncome") },
       rate: { num: "495", den: "10000" },
       round: "half-up"
     }
@@ -32202,7 +33099,7 @@ var ilRules = [
       kind: "roundToDollar",
       value: {
         kind: "mulRate",
-        base: ruleRef28("us.federal.eitc_no_age_gate"),
+        base: ruleRef30("us.federal.eitc_no_age_gate"),
         rate: { num: "20", den: "100" },
         round: "half-up"
       },
@@ -32274,35 +33171,35 @@ var ilRules = [
     },
     formula: {
       kind: "if",
-      cond: { kind: "cmp", op: "le", left: ruleRef28("us.federal.agi"), right: { kind: "param", name: "tier1Max" } },
+      cond: { kind: "cmp", op: "le", left: ruleRef30("us.federal.agi"), right: { kind: "param", name: "tier1Max" } },
       then: { kind: "param", name: "tier1Tax" },
       else: {
         kind: "if",
-        cond: { kind: "cmp", op: "le", left: ruleRef28("us.federal.agi"), right: { kind: "param", name: "tier2Max" } },
+        cond: { kind: "cmp", op: "le", left: ruleRef30("us.federal.agi"), right: { kind: "param", name: "tier2Max" } },
         then: { kind: "param", name: "tier2Tax" },
         else: {
           kind: "if",
-          cond: { kind: "cmp", op: "le", left: ruleRef28("us.federal.agi"), right: { kind: "param", name: "tier3Max" } },
+          cond: { kind: "cmp", op: "le", left: ruleRef30("us.federal.agi"), right: { kind: "param", name: "tier3Max" } },
           then: { kind: "param", name: "tier3Tax" },
           else: {
             kind: "if",
-            cond: { kind: "cmp", op: "le", left: ruleRef28("us.federal.agi"), right: { kind: "param", name: "tier4Max" } },
+            cond: { kind: "cmp", op: "le", left: ruleRef30("us.federal.agi"), right: { kind: "param", name: "tier4Max" } },
             then: { kind: "param", name: "tier4Tax" },
             else: {
               kind: "if",
-              cond: { kind: "cmp", op: "le", left: ruleRef28("us.federal.agi"), right: { kind: "param", name: "tier5Max" } },
+              cond: { kind: "cmp", op: "le", left: ruleRef30("us.federal.agi"), right: { kind: "param", name: "tier5Max" } },
               then: { kind: "param", name: "tier5Tax" },
               else: {
                 kind: "if",
-                cond: { kind: "cmp", op: "le", left: ruleRef28("us.federal.agi"), right: { kind: "param", name: "tier6Max" } },
+                cond: { kind: "cmp", op: "le", left: ruleRef30("us.federal.agi"), right: { kind: "param", name: "tier6Max" } },
                 then: { kind: "param", name: "tier6Tax" },
                 else: {
                   kind: "if",
-                  cond: { kind: "cmp", op: "le", left: ruleRef28("us.federal.agi"), right: { kind: "param", name: "tier7Max" } },
+                  cond: { kind: "cmp", op: "le", left: ruleRef30("us.federal.agi"), right: { kind: "param", name: "tier7Max" } },
                   then: { kind: "param", name: "tier7Tax" },
                   else: {
                     kind: "roundToDollar",
-                    value: { kind: "mulRate", base: ruleRef28("us.federal.agi"), rate: { num: "5", den: "10000" }, round: "half-up" },
+                    value: { kind: "mulRate", base: ruleRef30("us.federal.agi"), rate: { num: "5", den: "10000" }, round: "half-up" },
                     mode: "half-up"
                   }
                 }
@@ -32327,7 +33224,7 @@ var vaRules = [
       source: "Va. Code \xA7 58.1-320; 2025 Form 760 instructions (tax.virginia.gov PDF)",
       section: "\xA7 58.1-320; Form 760 line 16",
       url: "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
-      excerpt: "2% on the first $3,000; 3% over $3,000 to $5,000; 5% over $5,000 to $17,000; 5.75% over $17,000 (Va. Code \xA7 58.1-320, single schedule for all statuses). THE TABLE CONVENTION (this rule's default): the published VA Tax Table's rows are back-solved from clean whole-dollar tax increments \u2014 $2 per row above $5,000 on an ODD-dollar grid \u2014 so table tax = the nearest odd dollar to the rate-schedule value (ties up); verified against the printed row 44,026\u201344,061 \u2192 $2,275 (2024/2023 booklets; the 2025 booklet points to the same online table). useFormulaMethod=true gives the raw schedule with half-up rounding instead (the 2025 instructions' own $90,000 example: 4,917.50 \u2192 4,918). Related 2025 parameters (2025 Form 760 instructions, web-verified July 2026): standard deduction $8,750 single/MFS / $17,500 MFJ (TY2025\u20132026, see us.va.standard_deduction for the enacted TY2027+ windows); exemption $930/person + $800 each age-65-or-blind (taxpayer/spouse only); AGE DEDUCTION (Va. Code \xA7 58.1-322.03(2)): $12,000 per person 65+, UNREDUCED if born on/before 1/1/1939, else reduced $1-for-$1 by AFAGI over $50,000 single / $75,000 married (joint AFAGI); Credit for Low Income Individuals: $300 \xD7 (personal + dependent exemptions, EXCLUDING 65/blind extras), nonrefundable, gated on family VAGI \u2264 poverty guideline (2025: $15,650 for 1 + $5,500 each additional person) \u2014 mutually exclusive with the Virginia EITC; Virginia EITC 2025: 20% of federal EITC, REFUNDABLE at 20% for TY2025\u20132029 (Va. Code \xA7 58.1-339.8, as amended by the 2026 Appropriation Act \u2014 the refundable 20% rate was extended through TY2029, superseding the earlier TY2026 sunset; do not use the stale 15% or a TY2026 cutoff) or nonrefundable 20%. VA has no HOH status: federal HOH files as single-column. NONRESIDENT/PART-YEAR RETURNS: Form 763 (nonresident) and 760PY (part-year) compute Virginia-source-income allocation on their own worksheets \u2014 NOT modeled here (refuses/agent-composed); this target is the RESIDENT Form 760 computation on already-determined Virginia taxable income only. [Input: Virginia taxable income (Form 760 line 15); reference-validated: tax(44,060) = 2,275 = ty25-va-002 (table); tax(34,030) = 1,699 = ty25-va-001 (both methods agree).]"
+      excerpt: "2% on the first $3,000; 3% over $3,000 to $5,000; 5% over $5,000 to $17,000; 5.75% over $17,000 (Va. Code \xA7 58.1-320, single schedule for all statuses). THE TABLE CONVENTION (this rule's default): the published VA Tax Table's rows are back-solved from clean whole-dollar tax increments \u2014 $2 per row above $5,000 on an ODD-dollar grid \u2014 so table tax = the nearest odd dollar to the rate-schedule value (ties up); verified against the printed row 44,026\u201344,061 \u2192 $2,275 (2024/2023 booklets; the 2025 booklet points to the same online table). useFormulaMethod=true gives the raw schedule with half-up rounding instead (the 2025 instructions' own $90,000 example: 4,917.50 \u2192 4,918). Related 2025 parameters (2025 Form 760 instructions, web-verified July 2026): standard deduction $8,750 single/MFS / $17,500 MFJ (TY2025\u20132026, see us.va.standard_deduction for the enacted TY2027+ windows); exemption $930/person + $800 each age-65-or-blind (taxpayer/spouse only); AGE DEDUCTION (Va. Code \xA7 58.1-322.03(2)): $12,000 per person 65+, UNREDUCED if born on/before 1/1/1939, else reduced $1-for-$1 by AFAGI over $50,000 single / $75,000 married (joint AFAGI); Credit for Low Income Individuals: $300 \xD7 (personal + dependent exemptions, EXCLUDING 65/blind extras), nonrefundable, gated on family VAGI \u2264 poverty guideline (2025: $15,650 for 1 + $5,500 each additional person) \u2014 mutually exclusive with the Virginia EITC; Virginia EITC 2025: 20% of federal EITC, REFUNDABLE at 20% for TY2025\u20132029 (Va. Code \xA7 58.1-339.8, as amended by the 2026 Appropriation Act \u2014 the refundable 20% rate was extended through TY2029, superseding the earlier TY2026 sunset; do not use the stale 15% or a TY2026 cutoff) or nonrefundable 20%. VA has no HOH status: federal HOH files as single-column. NONRESIDENT/PART-YEAR RETURNS: Form 763 (nonresident) and 760PY (part-year) compute Virginia-source-income allocation on their own worksheets \u2014 NOT modeled here (refuses/agent-composed); this target is the RESIDENT Form 760 computation on already-determined Virginia taxable income only. [Input: Virginia taxable income (Form 760 line 15); worked examples: tax(44,060) = 2,275 (table); tax(34,030) = 1,699 (both methods agree).]"
     },
     effectiveFrom: "2025-01-01",
     effectiveTo: "2026-01-01",
@@ -32359,12 +33256,12 @@ var vaRules = [
     },
     formula: {
       kind: "if",
-      cond: fact33("useFormulaMethod"),
+      cond: fact36("useFormulaMethod"),
       then: {
         kind: "roundToDollar",
         value: {
           kind: "brackets",
-          base: { kind: "max0", arg: fact33("stateTaxableIncome") },
+          base: { kind: "max0", arg: fact36("stateTaxableIncome") },
           table: [
             { threshold: "0", rate: { num: "2", den: "100" } },
             { threshold: "300000", rate: { num: "3", den: "100" } },
@@ -32380,14 +33277,14 @@ var vaRules = [
         cond: {
           kind: "cmp",
           op: "le",
-          left: { kind: "max0", arg: fact33("stateTaxableIncome") },
+          left: { kind: "max0", arg: fact36("stateTaxableIncome") },
           right: { kind: "money", cents: "500000" }
         },
         then: {
           kind: "roundToDollar",
           value: {
             kind: "brackets",
-            base: { kind: "max0", arg: fact33("stateTaxableIncome") },
+            base: { kind: "max0", arg: fact36("stateTaxableIncome") },
             table: [
               { threshold: "0", rate: { num: "2", den: "100" } },
               { threshold: "300000", rate: { num: "3", den: "100" } }
@@ -32397,14 +33294,14 @@ var vaRules = [
         },
         // the printed VA Tax Table ends at $100,000 taxable income — at or
         // above it the form's own instruction is the RATE SCHEDULE, exact and
-        // rounded to the nearest dollar (reference-validated: 440,857 →
+        // rounded to the nearest dollar (worked example: 440,857 →
         // 25,092, the half-up schedule value, NOT the $2-grid's 25,091)
         else: {
           kind: "if",
           cond: {
             kind: "cmp",
             op: "ge",
-            left: { kind: "max0", arg: fact33("stateTaxableIncome") },
+            left: { kind: "max0", arg: fact36("stateTaxableIncome") },
             right: { kind: "money", cents: "10000000" }
             // $100,000
           },
@@ -32412,7 +33309,7 @@ var vaRules = [
             kind: "roundToDollar",
             value: {
               kind: "brackets",
-              base: { kind: "max0", arg: fact33("stateTaxableIncome") },
+              base: { kind: "max0", arg: fact36("stateTaxableIncome") },
               table: [
                 { threshold: "0", rate: { num: "2", den: "100" } },
                 { threshold: "300000", rate: { num: "3", den: "100" } },
@@ -32434,7 +33331,7 @@ var vaRules = [
                   kind: "stepUnits",
                   value: {
                     kind: "brackets",
-                    base: { kind: "max0", arg: fact33("stateTaxableIncome") },
+                    base: { kind: "max0", arg: fact36("stateTaxableIncome") },
                     table: [
                       { threshold: "0", rate: { num: "2", den: "100" } },
                       { threshold: "300000", rate: { num: "3", den: "100" } },
@@ -32493,7 +33390,7 @@ var vaRules = [
       source: "Va. Code \xA7 58.1-320; 2025 Form 760 instructions, Spouse Tax Adjustment worksheet (p.12-13)",
       section: "Form 760 line 17",
       url: "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf",
-      excerpt: "2025 Spouse Tax Adjustment (STA): available ONLY on a joint (MFJ) return where BOTH spouses have income and their COMBINED Virginia taxable income exceeds $3,000; maximum credit $259 (footer statement + Line 5 shortcut, both confirmed in the TY2025 booklet). NARRATIVE (p.13, verbatim): 'Couples filing jointly under Filing Status 2 may reduce their tax by up to $259 with the STA if both have taxable income to report and their combined taxable income on Line 15 is more than $3,000 ... Using the STA, couples filing joint returns will not pay higher taxes than if they had filed separate returns.' HOW IT WORKS (verbatim): 'Virginia tax rates increase with income: 2% up to $3,000; 3% from $3,001 to $5,000; 5% from $5,001 to $17,000; and 5.75% for income over $17,000. The STA lets both incomes reported on jointly filed returns benefit from the lower tax rates.'\n\nTHE ALLOCATION IS PRESCRIBED, NOT DISCRETIONARY \u2014 built on income-SOURCE attribution, never a proportional wage-ratio or a benefit-maximizing choice. VERBATIM WORKSHEET, PART 1: SEPARATE YOUR INCOME AND EXEMPTIONS (per spouse): '1. Enter the portion of the Virginia Adjusted Gross Income (VAGI) on Line 9 of Form 760 that is related to each spouse. Use the worksheet at the bottom of the page to compute the separate VAGI for each spouse.' '2. Enter separate personal exemption amounts. Enter a 1 in the boxes that apply and multiply the total by $800. Add $930 to the total to compute the personal exemptions for you and spouse. You: 65 or over + Blind = Total x $800 + $930 = ___. Spouse: 65 or over + Blind = Total x $800 + $930 = ___.' (i.e., PER SPOUSE: $930 + $800 x that spouse's own 65-or-over/blind box count \u2014 a fixed formula, never proportional to income.) '3. Subtract Line 2 from Line 1. If either amount is 0 or less, stop here; you do not qualify for this credit.'\n\nVERBATIM WORKSHEET, PART 2: CALCULATE YOUR TAX ADJUSTMENT: '4. Enter the taxable income from Line 15 on Form 760.' '5. Enter the smaller amount from Line 3 above. If this amount is larger than $17,000 and Line 4 is larger than $34,000, skip to Line 12 and enter $259 as the credit.' '6. Subtract Line 5 from Line 4 (if $0 or less, enter $0).' '7. Divide the amount on Line 4 by 2.' '8. Enter the tax on the smaller amount from Line 5 or Line 7. Refer to the tax table or rate schedule.' '9. Enter the tax on the larger amount from Line 6 or Line 7. Refer to the tax table or rate schedule.' (Lines 8-9 use us.va.income_tax's own rate schedule/table on the stated amount \u2014 NOT a fresh computation.) '10. Add Lines 8 and 9.' '11. Enter the tax from Line 16 on Form 760.' '12. TAX ADJUSTMENT: Subtract Line 10 from Line 11. Enter this amount on Line 17 of Form 760.' 'The Spouse Tax Adjustment cannot exceed $259.'\n\nVERBATIM 'WORKSHEET FOR DETERMINING SEPARATE VIRGINIA ADJUSTED GROSS INCOME' (bottom of p.12) \u2014 feeds Part 1 Line 1 above: STEP 1 - Determine Separate Federal Adjusted Gross Income (You / Spouse columns, LITERAL income-source attribution \u2014 each spouse's OWN items, never a ratio): '1. Wages, salaries, etc. 2. Taxable interest and dividend income. 3. Taxable refunds, adjustments, or offsets of state and local income tax. 4. Business income. 5. Capital gains/losses and other gains/losses. 6. Taxable pensions, annuities, and IRA distributions. 7. Rents, royalties, partnerships, estates, trusts, etc. 8. Other income (farm income, taxable social security, etc.). 9. Gross income - add Lines 1 through 8. 10. Adjustments to gross income. 11. FAGI - subtract Line 10 from Line 9. (The total of both columns should equal your joint FAGI reported on your 1040)' STEP 2 - Determine Separate Virginia Adjusted Gross Income: '12. Total additions to FAGI (Form 760, Line 2). 13. Subtotal - add Lines 11 and 12. 14. Age Deduction (Form 760, Line 4). 15. Social Security Act and Tier 1 Railroad Retirement Act Benefits (Form 760, Line 5). 16. State income tax refund or overpayment credit reported as income on your federal return (Form 760, Line 6). 17. Other Subtractions (Form 760, Line 7). 18. Total Subtractions from FAGI - add Lines 14, 15, 16, and 17. 19. Subtract Line 18 from Line 13. These are your separate VAGI amounts to be used on Line 1 of the Spouse Tax Adjustment Worksheet. (The total of both columns should equal your combined VAGI reported on Line 9 of your 760)'\n\nAGE DEDUCTION 50/50 SPLIT RULE (feeds Step 2 Line 14 above \u2014 the ONE genuinely joint item on this worksheet, verbatim): 'If both spouses are claiming an income-based age deduction, regardless of whether filing jointly or separately, the married taxpayers must compute a joint age deduction first, then allocate half of the joint deduction to each spouse.' (Compute the joint age deduction once via us.va.income_tax's ageDeductionBase/threshold parameters on COMBINED AFAGI, then split it exactly 50/50 \u2014 not proportional to either spouse's income or age-deduction eligibility share.)\n\nOWNERSHIP ATTRIBUTION FOR STEP 1 (reference-validated ty25-va-004/va-006/va-007): a document belongs to the spouse the STRUCTURED INTAKE's ownership tag names (who_applies_to / whose-account fields: taxpayer | spouse | joint) \u2014 the intake tag CONTROLS over the name printed on the PDF (va-007's third 1099-B prints only the primary's name but is intake-tagged joint). taxpayer/spouse-tagged items go WHOLE to that spouse; joint-tagged items (interest, dividends INCLUDING their capital-gain distributions, jointly-tagged 1099-Bs) split 50/50 with the ODD DOLLAR TO THE PRIMARY. Adjustments follow their owner: each spouse's own \xBD-SE-tax (from their own Schedule SE), own educator cap, and the student-loan interest to the named 1098-E borrower. (va-007 worked example: primary = SchC 16,391 + own crypto LT 999 + joint splits 2,778 + 426 + 44 + 425 \u2212 \xBDSE 1,158 \u2212 SL 2,500 \u2212 educator 300 = 17,105; spouse = 55,123; STA = 245 exactly.)\n\nSUMMARY OF WHAT IS AND ISN'T DISCRETIONARY: (1) Separate-VAGI Step 1 items are attributed by literal ownership (each spouse's own wages/interest/business/capital-gain/pension/rent/other-income line, cross-checked to equal the joint FAGI). (2) Personal exemptions use the fixed $930+$800-per-box formula, per spouse \u2014 NOT proportional to income. (3) The age deduction (a genuinely joint item) is computed once, jointly, then split EXACTLY 50/50 \u2014 not proportional to either spouse's income or share of the joint deduction. (4) The standard/itemized deduction is NEVER split on this worksheet \u2014 VAGI is computed pre-deduction, and Part 2's Lines 4-12 arithmetic (min/max sequence below) handles the deduction's effect implicitly through the FIXED sequence: Line 5 = smaller of the two Line-3 (exemption-adjusted VAGI) amounts; Line 6 = Line 4 minus Line 5 (floored at 0); Line 7 = Line 4 divided by 2; tax is computed on min(Line 5, Line 7) and max(Line 6, Line 7) via us.va.income_tax and summed (Line 10), then subtracted from the actual joint tax (Line 11 = Form 760 Line 16) for the STA (Line 12), capped at $259. There is NO discretionary maximization step anywhere in this sequence \u2014 given the source-attributed Step-1/Step-2 inputs, the worksheet produces exactly one number. DISCLOSED SCOPE: this rule still does not COMPUTE the worksheet end-to-end (the per-spouse Separate-VAGI Step-1 income-source figures are themselves agent-transcribed facts, not derived by this corpus) \u2014 it now states the COMPLETE prescription (every line, every allocation rule) rather than only the gating conditions and cap, so an agent following it mechanically reaches the one correct number instead of inventing a wage-ratio or benefit-maximizing allocation."
+      excerpt: "2025 Spouse Tax Adjustment (STA): available ONLY on a joint (MFJ) return where BOTH spouses have income and their COMBINED Virginia taxable income exceeds $3,000; maximum credit $259 (footer statement + Line 5 shortcut, both confirmed in the TY2025 booklet). NARRATIVE (p.13, verbatim): 'Couples filing jointly under Filing Status 2 may reduce their tax by up to $259 with the STA if both have taxable income to report and their combined taxable income on Line 15 is more than $3,000 ... Using the STA, couples filing joint returns will not pay higher taxes than if they had filed separate returns.' HOW IT WORKS (verbatim): 'Virginia tax rates increase with income: 2% up to $3,000; 3% from $3,001 to $5,000; 5% from $5,001 to $17,000; and 5.75% for income over $17,000. The STA lets both incomes reported on jointly filed returns benefit from the lower tax rates.'\n\nTHE ALLOCATION IS PRESCRIBED, NOT DISCRETIONARY \u2014 built on income-SOURCE attribution, never a proportional wage-ratio or a benefit-maximizing choice. VERBATIM WORKSHEET, PART 1: SEPARATE YOUR INCOME AND EXEMPTIONS (per spouse): '1. Enter the portion of the Virginia Adjusted Gross Income (VAGI) on Line 9 of Form 760 that is related to each spouse. Use the worksheet at the bottom of the page to compute the separate VAGI for each spouse.' '2. Enter separate personal exemption amounts. Enter a 1 in the boxes that apply and multiply the total by $800. Add $930 to the total to compute the personal exemptions for you and spouse. You: 65 or over + Blind = Total x $800 + $930 = ___. Spouse: 65 or over + Blind = Total x $800 + $930 = ___.' (i.e., PER SPOUSE: $930 + $800 x that spouse's own 65-or-over/blind box count \u2014 a fixed formula, never proportional to income.) '3. Subtract Line 2 from Line 1. If either amount is 0 or less, stop here; you do not qualify for this credit.'\n\nVERBATIM WORKSHEET, PART 2: CALCULATE YOUR TAX ADJUSTMENT: '4. Enter the taxable income from Line 15 on Form 760.' '5. Enter the smaller amount from Line 3 above. If this amount is larger than $17,000 and Line 4 is larger than $34,000, skip to Line 12 and enter $259 as the credit.' '6. Subtract Line 5 from Line 4 (if $0 or less, enter $0).' '7. Divide the amount on Line 4 by 2.' '8. Enter the tax on the smaller amount from Line 5 or Line 7. Refer to the tax table or rate schedule.' '9. Enter the tax on the larger amount from Line 6 or Line 7. Refer to the tax table or rate schedule.' (Lines 8-9 use us.va.income_tax's own rate schedule/table on the stated amount \u2014 NOT a fresh computation.) '10. Add Lines 8 and 9.' '11. Enter the tax from Line 16 on Form 760.' '12. TAX ADJUSTMENT: Subtract Line 10 from Line 11. Enter this amount on Line 17 of Form 760.' 'The Spouse Tax Adjustment cannot exceed $259.'\n\nVERBATIM 'WORKSHEET FOR DETERMINING SEPARATE VIRGINIA ADJUSTED GROSS INCOME' (bottom of p.12) \u2014 feeds Part 1 Line 1 above: STEP 1 - Determine Separate Federal Adjusted Gross Income (You / Spouse columns, LITERAL income-source attribution \u2014 each spouse's OWN items, never a ratio): '1. Wages, salaries, etc. 2. Taxable interest and dividend income. 3. Taxable refunds, adjustments, or offsets of state and local income tax. 4. Business income. 5. Capital gains/losses and other gains/losses. 6. Taxable pensions, annuities, and IRA distributions. 7. Rents, royalties, partnerships, estates, trusts, etc. 8. Other income (farm income, taxable social security, etc.). 9. Gross income - add Lines 1 through 8. 10. Adjustments to gross income. 11. FAGI - subtract Line 10 from Line 9. (The total of both columns should equal your joint FAGI reported on your 1040)' STEP 2 - Determine Separate Virginia Adjusted Gross Income: '12. Total additions to FAGI (Form 760, Line 2). 13. Subtotal - add Lines 11 and 12. 14. Age Deduction (Form 760, Line 4). 15. Social Security Act and Tier 1 Railroad Retirement Act Benefits (Form 760, Line 5). 16. State income tax refund or overpayment credit reported as income on your federal return (Form 760, Line 6). 17. Other Subtractions (Form 760, Line 7). 18. Total Subtractions from FAGI - add Lines 14, 15, 16, and 17. 19. Subtract Line 18 from Line 13. These are your separate VAGI amounts to be used on Line 1 of the Spouse Tax Adjustment Worksheet. (The total of both columns should equal your combined VAGI reported on Line 9 of your 760)'\n\nAGE DEDUCTION 50/50 SPLIT RULE (feeds Step 2 Line 14 above \u2014 the ONE genuinely joint item on this worksheet, verbatim): 'If both spouses are claiming an income-based age deduction, regardless of whether filing jointly or separately, the married taxpayers must compute a joint age deduction first, then allocate half of the joint deduction to each spouse.' (Compute the joint age deduction once via us.va.income_tax's ageDeductionBase/threshold parameters on COMBINED AFAGI, then split it exactly 50/50 \u2014 not proportional to either spouse's income or age-deduction eligibility share.)\n\nOWNERSHIP ATTRIBUTION FOR STEP 1: a document belongs to the spouse the STRUCTURED INTAKE's ownership tag names (who_applies_to / whose-account fields: taxpayer | spouse | joint) \u2014 the intake tag CONTROLS over the name printed on the PDF (a 1099-B may print only the primary's name yet be intake-tagged joint). taxpayer/spouse-tagged items go WHOLE to that spouse; joint-tagged items (interest, dividends INCLUDING their capital-gain distributions, jointly-tagged 1099-Bs) split 50/50 with the ODD DOLLAR TO THE PRIMARY. Adjustments follow their owner: each spouse's own \xBD-SE-tax (from their own Schedule SE), own educator cap, and the student-loan interest to the named 1098-E borrower. (Worked example: primary = SchC 16,391 + own crypto LT 999 + joint splits 2,778 + 426 + 44 + 425 \u2212 \xBDSE 1,158 \u2212 SL 2,500 \u2212 educator 300 = 17,105; spouse = 55,123; STA = 245.)\n\nSUMMARY OF WHAT IS AND ISN'T DISCRETIONARY: (1) Separate-VAGI Step 1 items are attributed by literal ownership (each spouse's own wages/interest/business/capital-gain/pension/rent/other-income line, cross-checked to equal the joint FAGI). (2) Personal exemptions use the fixed $930+$800-per-box formula, per spouse \u2014 NOT proportional to income. (3) The age deduction (a genuinely joint item) is computed once, jointly, then split EXACTLY 50/50 \u2014 not proportional to either spouse's income or share of the joint deduction. (4) The standard/itemized deduction is NEVER split on this worksheet \u2014 VAGI is computed pre-deduction, and Part 2's Lines 4-12 arithmetic (min/max sequence below) handles the deduction's effect implicitly through the FIXED sequence: Line 5 = smaller of the two Line-3 (exemption-adjusted VAGI) amounts; Line 6 = Line 4 minus Line 5 (floored at 0); Line 7 = Line 4 divided by 2; tax is computed on min(Line 5, Line 7) and max(Line 6, Line 7) via us.va.income_tax and summed (Line 10), then subtracted from the actual joint tax (Line 11 = Form 760 Line 16) for the STA (Line 12), capped at $259. There is NO discretionary maximization step anywhere in this sequence \u2014 given the source-attributed Step-1/Step-2 inputs, the worksheet produces exactly one number. DISCLOSED SCOPE: this rule still does not COMPUTE the worksheet end-to-end (the per-spouse Separate-VAGI Step-1 income-source figures are themselves agent-transcribed facts, not derived by this corpus) \u2014 it now states the COMPLETE prescription (every line, every allocation rule) rather than only the gating conditions and cap, so an agent following it mechanically reaches the one correct number instead of inventing a wage-ratio or benefit-maximizing allocation."
     },
     effectiveFrom: "2025-01-01",
     effectiveTo: "2026-01-01",
@@ -32537,8 +33434,8 @@ var vaRules = [
       cond: {
         kind: "or",
         args: [
-          { kind: "cmp", op: "eq", left: fact33("filingStatus"), right: { kind: "enum", value: "mfj" } },
-          { kind: "cmp", op: "eq", left: fact33("filingStatus"), right: { kind: "enum", value: "qss" } }
+          { kind: "cmp", op: "eq", left: fact36("filingStatus"), right: { kind: "enum", value: "mfj" } },
+          { kind: "cmp", op: "eq", left: fact36("filingStatus"), right: { kind: "enum", value: "qss" } }
         ]
       },
       then: { kind: "money", cents: "1750000" },
@@ -32566,8 +33463,8 @@ var vaRules = [
       cond: {
         kind: "or",
         args: [
-          { kind: "cmp", op: "eq", left: fact33("filingStatus"), right: { kind: "enum", value: "mfj" } },
-          { kind: "cmp", op: "eq", left: fact33("filingStatus"), right: { kind: "enum", value: "qss" } }
+          { kind: "cmp", op: "eq", left: fact36("filingStatus"), right: { kind: "enum", value: "mfj" } },
+          { kind: "cmp", op: "eq", left: fact36("filingStatus"), right: { kind: "enum", value: "qss" } }
         ]
       },
       then: { kind: "money", cents: "1840000" },
@@ -32595,8 +33492,8 @@ var vaRules = [
       cond: {
         kind: "or",
         args: [
-          { kind: "cmp", op: "eq", left: fact33("filingStatus"), right: { kind: "enum", value: "mfj" } },
-          { kind: "cmp", op: "eq", left: fact33("filingStatus"), right: { kind: "enum", value: "qss" } }
+          { kind: "cmp", op: "eq", left: fact36("filingStatus"), right: { kind: "enum", value: "mfj" } },
+          { kind: "cmp", op: "eq", left: fact36("filingStatus"), right: { kind: "enum", value: "qss" } }
         ]
       },
       then: { kind: "money", cents: "1860000" },
@@ -32619,7 +33516,7 @@ var caRules = [
       source: "2025 California Tax Rate Schedules (FTB); 2025 California Tax Table (FTB 540 booklet); Rev. & Tax. Code \xA7 17041",
       section: "FTB 2025 Schedule X / Schedule Y / Schedule Z; 2025 California Tax Table",
       url: "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf",
-      excerpt: `2025 Schedule Z (head of household), FTB: 1% to $22,173; 2% to $52,530; 4% to $67,716; 6% to $83,805; 8% to $98,990; 9.3% to $505,208 \u2014 income above $505,208 REFUSES here (higher 10.3/11.3/12.3% tiers and the 1% MHSA surcharge not yet encoded from source). Schedule X (single/MFS), 2025 FTB, web-verified July 2026: 1% to $11,079; 2% to $26,264; 4% to $41,452; 6% to $57,542; 8% to $72,724; 9.3% above (same $505,208 shared refusal boundary as this rule's HOH branch, applied before differentiating single from HOH) \u2014 corrected in v5 from stale/mistyped thresholds that broke the Schedule-Y-is-2x-Schedule-X identity below. SCHEDULE Y (married filing jointly / qualifying surviving spouse, 2025, FTB): thresholds are EXACTLY 2\xD7 Schedule X's \u2014 $0/$22,158/$52,528/$82,904/$115,084/$145,448/$742,958 at 1/2/4/6/8/9.3/10.3/11.3/12.3% \u2014 encoded PER-BRACKET (marginal accumulation over the doubled thresholds) rather than by doubling Schedule X's own printed (already-rounded) fixed-dollar constants, because independently rounding at each schedule drifts by pennies in the upper brackets; income above $742,958 REFUSES here on the same basis as X/Z (10.3%+ tiers not yet encoded). CALIFORNIA TAX TABLE CONVENTION (2025 FTB 540 booklet, 'California Tax Table', pp.68-75; DEFAULT method for CA taxable income under $100,000, per Form 540/540NR line 19 instructions: 'Read down the column labeled "If Your Taxable Income Is..." to find the range that includes your taxable income... Read across the columns labeled "The Tax For Filing Status"...'): rows are $1-$50 as a SPECIAL FIRST ROW (tax $0 for every filing status), then $100-WIDE brackets thereafter (51-150, 151-250, ..., 99,951-100,000 \u2014 the last row is only $50 wide because the table truncates exactly at $100,000). Table tax = apply the Schedule X/Y/Z marginal formula above at the bracket's MIDPOINT, rounded to the nearest dollar (the SAME midpoint-of-bracket convention already used for the VA and NY tax tables \u2014 decisively confirmed for CA too, not merely assumed). Verified 9-for-9 exact against three incomes \xD7 three filing-status columns (FTB 2025 tax table + rate schedules, web-verified July 2026): row 40,051-40,150 (mid $40,100.50) \u2192 Single $968 / MFJ $580 / HOH $580; row 70,051-70,150 (mid $70,100.50) \u2192 Single $2,992 / MFJ $1,532 / HOH $1,579; row 95,051-95,150 (mid $95,100.50) \u2192 Single $5,283 / MFJ $2,776 / HOH $3,305. The truncated last row (99,951-100,000) uses its OWN true midpoint $99,975.50 (not the phantom $100,000.50 the general $100-bracket formula would otherwise produce) \u2014 verified: Single at that row = $5,736. CA taxable income of $100,000 OR ABOVE uses the RATE SCHEDULE directly (unrounded to the cent, per the schedule's own marginal math) \u2014 the table stops at exactly $100,000. useFormulaMethod=true bypasses the table entirely and uses the raw rate schedule at every income level (matches the pre-v5 default behavior). Related 2025 parameters (FTB, web-verified July 2026): standard deduction $5,706 single/MFS, $11,412 MFJ/HOH/QSS; personal exemption CREDIT $153; dependent exemption credit $475 (cross-validated against the ty25-ca-002 reference: credits 153+153+475=781, deduction 11,412). EXEMPTION CREDIT PHASEOUT (R&TC \xA7 17054(a), (b); 2025 FTB Schedule CA/540 instructions): credits (personal + dependent, but NOT senior) phase out $6 for each $2,500 (or fraction thereof \u2014 the quotient is ROUNDED UP) of federal AGI over $252,203 single/MFS ($1,250 divisor increments instead of $2,500 for MFS \u2014 i.e. the SAME $6 reduction per HALF the increment), $504,411 MFJ/QSS, $378,310 HOH; fully phased out credits are not reduced below $0. [Input: California taxable income (Form 540 line 19). SCHEDULE CA (2025 instructions, line 7): California EXCLUDES unemployment compensation (and CA PFL benefits) from taxable income \u2014 subtract it from federal AGI when composing CA AGI. SCHEDULE CA (2025 instructions, line 6, column B): California ALSO EXCLUDES social security benefits \u2014 the federally-taxable amount (the \xA7 86 includible amount, us.federal.taxable_social_security) is likewise subtracted from federal AGI when composing CA AGI. CalEITC \u2192 us.ca.caleitc; Young Child Tax Credit \u2192 us.ca.yctc; renter's credit \u2192 us.ca.renters_credit; CDCC \u2192 us.ca.cdcc; misc. parameters (use tax, SDI) \u2192 us.ca.parameters.]`
+      excerpt: `2025 Schedule Z (head of household), FTB: 1% to $22,173; 2% to $52,530; 4% to $67,716; 6% to $83,805; 8% to $98,990; 9.3% to $505,208 \u2014 income above $505,208 REFUSES here (higher 10.3/11.3/12.3% tiers and the 1% MHSA surcharge not yet encoded from source). Schedule X (single/MFS), 2025 FTB, web-verified July 2026: 1% to $11,079; 2% to $26,264; 4% to $41,452; 6% to $57,542; 8% to $72,724; 9.3% above (same $505,208 shared refusal boundary as this rule's HOH branch, applied before differentiating single from HOH) \u2014 corrected in v5 from stale/mistyped thresholds that broke the Schedule-Y-is-2x-Schedule-X identity below. SCHEDULE Y (married filing jointly / qualifying surviving spouse, 2025, FTB): thresholds are EXACTLY 2\xD7 Schedule X's \u2014 $0/$22,158/$52,528/$82,904/$115,084/$145,448/$742,958 at 1/2/4/6/8/9.3/10.3/11.3/12.3% \u2014 encoded PER-BRACKET (marginal accumulation over the doubled thresholds) rather than by doubling Schedule X's own printed (already-rounded) fixed-dollar constants, because independently rounding at each schedule drifts by pennies in the upper brackets; income above $742,958 REFUSES here on the same basis as X/Z (10.3%+ tiers not yet encoded). CALIFORNIA TAX TABLE CONVENTION (2025 FTB 540 booklet, 'California Tax Table', pp.68-75; DEFAULT method for CA taxable income under $100,000, per Form 540/540NR line 19 instructions: 'Read down the column labeled "If Your Taxable Income Is..." to find the range that includes your taxable income... Read across the columns labeled "The Tax For Filing Status"...'): rows are $1-$50 as a SPECIAL FIRST ROW (tax $0 for every filing status), then $100-WIDE brackets thereafter (51-150, 151-250, ..., 99,951-100,000 \u2014 the last row is only $50 wide because the table truncates exactly at $100,000). Table tax = apply the Schedule X/Y/Z marginal formula above at the bracket's MIDPOINT, rounded to the nearest dollar (the SAME midpoint-of-bracket convention already used for the VA and NY tax tables \u2014 decisively confirmed for CA too, not merely assumed). Verified 9-for-9 exact against three incomes \xD7 three filing-status columns (FTB 2025 tax table + rate schedules, web-verified July 2026): row 40,051-40,150 (mid $40,100.50) \u2192 Single $968 / MFJ $580 / HOH $580; row 70,051-70,150 (mid $70,100.50) \u2192 Single $2,992 / MFJ $1,532 / HOH $1,579; row 95,051-95,150 (mid $95,100.50) \u2192 Single $5,283 / MFJ $2,776 / HOH $3,305. The truncated last row (99,951-100,000) uses its OWN true midpoint $99,975.50 (not the phantom $100,000.50 the general $100-bracket formula would otherwise produce) \u2014 verified: Single at that row = $5,736. CA taxable income of $100,000 OR ABOVE uses the RATE SCHEDULE directly (unrounded to the cent, per the schedule's own marginal math) \u2014 the table stops at exactly $100,000. useFormulaMethod=true bypasses the table entirely and uses the raw rate schedule at every income level (matches the pre-v5 default behavior). Related 2025 parameters (FTB, web-verified July 2026): standard deduction $5,706 single/MFS, $11,412 MFJ/HOH/QSS; personal exemption CREDIT $153; dependent exemption credit $475. EXEMPTION CREDIT PHASEOUT (R&TC \xA7 17054(a), (b); 2025 FTB Schedule CA/540 instructions): credits (personal + dependent, but NOT senior) phase out $6 for each $2,500 (or fraction thereof \u2014 the quotient is ROUNDED UP) of federal AGI over $252,203 single/MFS ($1,250 divisor increments instead of $2,500 for MFS \u2014 i.e. the SAME $6 reduction per HALF the increment), $504,411 MFJ/QSS, $378,310 HOH; fully phased out credits are not reduced below $0. [Input: California taxable income (Form 540 line 19). SCHEDULE CA (2025 instructions, line 7): California EXCLUDES unemployment compensation (and CA PFL benefits) from taxable income \u2014 subtract it from federal AGI when composing CA AGI. SCHEDULE CA (2025 instructions, line 6, column B): California ALSO EXCLUDES social security benefits \u2014 the federally-taxable amount (the \xA7 86 includible amount, us.federal.taxable_social_security) is likewise subtracted from federal AGI when composing CA AGI. CalEITC \u2192 us.ca.caleitc; Young Child Tax Credit \u2192 us.ca.yctc; renter's credit \u2192 us.ca.renters_credit; CDCC \u2192 us.ca.cdcc; misc. parameters (use tax, SDI) \u2192 us.ca.parameters.]`
     },
     effectiveFrom: "2025-01-01",
     effectiveTo: "2026-01-01",
@@ -32664,7 +33561,7 @@ var caRules = [
             kind: "cmp",
             op: "gt",
             left: base2,
-            right: money30("74295800")
+            right: money33("74295800")
             // $742,958 — Schedule Y's 9.3% band ends here
           },
           then: {
@@ -32691,7 +33588,7 @@ var caRules = [
             kind: "cmp",
             op: "gt",
             left: base2,
-            right: money30("50520800")
+            right: money33("50520800")
             // $505,208 — encoded bands end here
           },
           then: {
@@ -32735,26 +33632,26 @@ var caRules = [
           }
         }
       });
-      const base = { kind: "max0", arg: fact33("stateTaxableIncome") };
+      const base = { kind: "max0", arg: fact36("stateTaxableIncome") };
       const lower = {
         kind: "add",
         args: [
-          money30("5100"),
+          money33("5100"),
           // $51
           {
             kind: "mulInt",
-            base: money30("10000"),
+            base: money33("10000"),
             // $100
             count: {
               kind: "stepUnits",
-              value: { kind: "sub", left: base, right: money30("5100") },
+              value: { kind: "sub", left: base, right: money33("5100") },
               unitCents: "10000",
               mode: "floor"
             }
           }
         ]
       };
-      const generalMidpoint = { kind: "add", args: [lower, money30("4950")] };
+      const generalMidpoint = { kind: "add", args: [lower, money33("4950")] };
       const midpoint = {
         kind: "if",
         cond: {
@@ -32773,7 +33670,7 @@ var caRules = [
         cond: {
           kind: "or",
           args: [
-            fact33("useFormulaMethod"),
+            fact36("useFormulaMethod"),
             {
               kind: "cmp",
               op: "ge",
@@ -32793,7 +33690,7 @@ var caRules = [
             right: { kind: "param", name: "tableFirstRowCeiling" }
             // <= $50
           },
-          then: money30("0"),
+          then: money33("0"),
           else: { kind: "roundToDollar", value: scheduleFor(midpoint), mode: "half-up" }
         }
       };
@@ -32809,7 +33706,7 @@ var caRules = [
       source: "R&TC \xA7 17052; 2025 FTB 3514 booklet (EITC table + General Information)",
       section: "R&TC \xA7 17052",
       url: "https://www.ftb.ca.gov/forms/2025/2025-3514-booklet.pdf",
-      excerpt: "2025 CalEITC: income ceiling $32,900 (all family sizes, both earned income AND federal AGI must be under $32,901 or the credit is $0); maximum credit $302 (0 kids, peak bracket $4,651-$4,700) / $2,016 (1 kid, peak $6,951-$7,000) / $3,339 (2 kids, peak $9,801-$9,850) / $3,756 (3+ kids, same $9,801-$9,850 peak). DECODED STRUCTURE (July 2026 web-verification: the printed table was parsed in full, all 658 $50-wide brackets from $1-$32,900, `pdftotext -layout`, and formula-fit): no plateau \u2014 every column peaks at a single $50 bracket and immediately begins declining. The decline is NOT one straight line: it has a KINK where the phase-out slope changes from steep to gentle, at 0 kids $5,450/$5,451, 1 kid $11,800/$11,801, 2 kids $17,800/$17,801, 3+ kids $18,000/$18,001 \u2014 confirmed by row-to-row deltas dropping from roughly $17-19 per $50 bracket (steep) to roughly $2-3 per bracket (gentle) exactly at each boundary. THIS RULE NOW COMPUTES ALL THREE SEGMENTS: (1) PHASE-IN (unchanged from v1): credit = round(bracket-midpoint \xD7 combined rate), combined rate = federal \xA7 32(b) phase-in rate \xD7 the 85% \xA7 17052(c) adjustment factor (7.65/34/40/45% \xD7 85% = 6.5025/28.90/34.00/38.25%), using the floor-aligned $50-bracket midpoint \u2014 verified against the printed row 2,201-2,250 \u2192 851 for 3+ children (2,225.50 \xD7 45% \xD7 85% = 851.25 \u2192 851). (2) STEEP PHASE-OUT (peak to kink): the printed table declines at (within rounding) the SAME rate magnitude as the phase-in line (a symmetric V through the peak) \u2014 credit = round(anchor value \u2212 combined phase-in rate \xD7 (bracket-midpoint \u2212 anchor-bracket-midpoint)), using the TRUE (upper-bound-aligned) $50-bracket midpoint. For 1/2/3+ kids the line is anchored to an actual printed table row (1 kid: bracket 9,451-9,500, $1,306; 2 kids and 3+ kids: bracket 9,951-10,000, $3,288/$3,699) rather than the theoretical peak itself \u2014 the peak POINT sits fractionally off this line for 1 kid specifically (a peak-anchored construction understates by roughly $13 there), so a real table row is used everywhere data exists. Verified EXACT against every printed row in this zone for 1/2/3+ kids (e.g. 2 kids: $10,000 \u2192 3,288 exact, $16,500 \u2192 1,078 exact, $17,500 \u2192 738 exact; 3+ kids: $16,500 \u2192 1,213 exact; 1 kid: $9,500 \u2192 1,306 exact, $11,000 \u2192 873 exact). (3) GENTLE PHASE-OUT (kink to ceiling): a SEPARATE, shallower line anchored to a printed table row just past the kink, at the independently-fit rate (0 kids = \u22120.9%/$1 i.e. \u22129/1000 per $1 of midpoint, CONFIRMED against the printed 2025 FTB 3514 booklet row $12,951-$13,000 \u2192 $183 exact, web-verified July 2026 \u2014 corrects a prior unverified anchor that produced $184 for that row; 1 kid \u2248 \u22123.01%/$1 i.e. \u2212541/18000, 2 kids \u2248 \u22124.19%/$1 i.e. \u221225/596, 3+ kids \u2248 \u22124.26%/$1 i.e. \u2212613/14400) \u2014 verified within \u2264$1 across every printed row from the kink to $32,900 (e.g. 0 kids: $17,000 \u2192 147 exact; 2 kids: $18,000 \u2192 626 exact, $25,000 \u2192 333 vs. computed 332, $30,000 \u2192 123 vs. computed 123). Max residual across all 658 rows, all four columns: \u2264 $2 pre-rounding (a single pre-existing phase-in-region anomaly just below the 2/3+-kid peak, at $9,500, runs to $17-19 \u2014 inherited from the v1 floor-aligned phase-in formula, unchanged here per the phase-in region's own design, and confined to that one boundary row). The 0-kid STEEP segment (peak to $5,450) has no printed table data in the range this session could source ($9,500+) to verify against; it uses the peak-anchor construction (disclosed as unverified-but-consistent with the confirmed symmetric-V structure elsewhere) \u2014 only the GENTLE segment's 0-kid anchor is table-confirmed as of v5. Earned income here = wages (line 1z, INCLUDING any taxable dependent-care benefits on line 1e) + max(0, SE profit \u2212 \xBDSE tax) \u2212 Schedule C loss, same composition as the federal \xA7 32(c)(2) input. CAUTION (validated on ty25-ca-003): when a spouse's own Schedule C loss makes that spouse's Form 2441 earned income zero or negative, the \xA7 129 exclusion for W-2 box 10 dependent care benefits is $0 \u2014 the FULL box-10 amount becomes taxable wages (line 1e), raising both federal AGI and this credit's earned income (federal earned 10,500 + 6,000 fully-taxable DCB \u2192 CA earned 16,500 \u2192 credit 1,078 from the printed row). Kids = qualifyingChildren + eitcAdditionalQualifyingChildren."
+      excerpt: "2025 CalEITC: income ceiling $32,900 (all family sizes, both earned income AND federal AGI must be under $32,901 or the credit is $0); maximum credit $302 (0 kids, peak bracket $4,651-$4,700) / $2,016 (1 kid, peak $6,951-$7,000) / $3,339 (2 kids, peak $9,801-$9,850) / $3,756 (3+ kids, same $9,801-$9,850 peak). DECODED STRUCTURE (July 2026 web-verification: the printed table was parsed in full, all 658 $50-wide brackets from $1-$32,900, `pdftotext -layout`, and formula-fit): no plateau \u2014 every column peaks at a single $50 bracket and immediately begins declining. The decline is NOT one straight line: it has a KINK where the phase-out slope changes from steep to gentle, at 0 kids $5,450/$5,451, 1 kid $11,800/$11,801, 2 kids $17,800/$17,801, 3+ kids $18,000/$18,001 \u2014 confirmed by row-to-row deltas dropping from roughly $17-19 per $50 bracket (steep) to roughly $2-3 per bracket (gentle) exactly at each boundary. THIS RULE NOW COMPUTES ALL THREE SEGMENTS: (1) PHASE-IN (unchanged from v1): credit = round(bracket-midpoint \xD7 combined rate), combined rate = federal \xA7 32(b) phase-in rate \xD7 the 85% \xA7 17052(c) adjustment factor (7.65/34/40/45% \xD7 85% = 6.5025/28.90/34.00/38.25%), using the floor-aligned $50-bracket midpoint \u2014 verified against the printed row 2,201-2,250 \u2192 851 for 3+ children (2,225.50 \xD7 45% \xD7 85% = 851.25 \u2192 851). (2) STEEP PHASE-OUT (peak to kink): the printed table declines at (within rounding) the SAME rate magnitude as the phase-in line (a symmetric V through the peak) \u2014 credit = round(anchor value \u2212 combined phase-in rate \xD7 (bracket-midpoint \u2212 anchor-bracket-midpoint)), using the TRUE (upper-bound-aligned) $50-bracket midpoint. For 1/2/3+ kids the line is anchored to an actual printed table row (1 kid: bracket 9,451-9,500, $1,306; 2 kids and 3+ kids: bracket 9,951-10,000, $3,288/$3,699) rather than the theoretical peak itself \u2014 the peak POINT sits fractionally off this line for 1 kid specifically (a peak-anchored construction understates by roughly $13 there), so a real table row is used everywhere data exists. Verified EXACT against every printed row in this zone for 1/2/3+ kids (e.g. 2 kids: $10,000 \u2192 3,288 exact, $16,500 \u2192 1,078 exact, $17,500 \u2192 738 exact; 3+ kids: $16,500 \u2192 1,213 exact; 1 kid: $9,500 \u2192 1,306 exact, $11,000 \u2192 873 exact). (3) GENTLE PHASE-OUT (kink to ceiling): a SEPARATE, shallower line anchored to a printed table row just past the kink, at the independently-fit rate (0 kids = \u22120.9%/$1 i.e. \u22129/1000 per $1 of midpoint, CONFIRMED against the printed 2025 FTB 3514 booklet row $12,951-$13,000 \u2192 $183 exact, web-verified July 2026 \u2014 corrects a prior unverified anchor that produced $184 for that row; 1 kid \u2248 \u22123.01%/$1 i.e. \u2212541/18000, 2 kids \u2248 \u22124.19%/$1 i.e. \u221225/596, 3+ kids \u2248 \u22124.26%/$1 i.e. \u2212613/14400) \u2014 verified within \u2264$1 across every printed row from the kink to $32,900 (e.g. 0 kids: $17,000 \u2192 147 exact; 2 kids: $18,000 \u2192 626 exact, $25,000 \u2192 333 vs. computed 332, $30,000 \u2192 123 vs. computed 123). Max residual across all 658 rows, all four columns: \u2264 $2 pre-rounding (a single pre-existing phase-in-region anomaly just below the 2/3+-kid peak, at $9,500, runs to $17-19 \u2014 inherited from the v1 floor-aligned phase-in formula, unchanged here per the phase-in region's own design, and confined to that one boundary row). The 0-kid STEEP segment (peak to $5,450) has no printed table data in the range this session could source ($9,500+) to verify against; it uses the peak-anchor construction (disclosed as unverified-but-consistent with the confirmed symmetric-V structure elsewhere) \u2014 only the GENTLE segment's 0-kid anchor is table-confirmed as of v5. Earned income here = wages (line 1z, INCLUDING any taxable dependent-care benefits on line 1e) + max(0, SE profit \u2212 \xBDSE tax) \u2212 Schedule C loss, same composition as the federal \xA7 32(c)(2) input. CAUTION: when a spouse's own Schedule C loss makes that spouse's Form 2441 earned income zero or negative, the \xA7 129 exclusion for W-2 box 10 dependent care benefits is $0 \u2014 the FULL box-10 amount becomes taxable wages (line 1e), raising both federal AGI and this credit's earned income (federal earned 10,500 + 6,000 fully-taxable DCB \u2192 CA earned 16,500 \u2192 credit 1,078 from the printed row). Kids = qualifyingChildren + eitcAdditionalQualifyingChildren."
     },
     effectiveFrom: "2025-01-01",
     effectiveTo: "2026-01-01",
@@ -32894,33 +33791,33 @@ var caRules = [
           left: {
             kind: "add",
             args: [
-              fact33("wages"),
+              fact36("wages"),
               {
                 kind: "max0",
                 arg: {
                   kind: "sub",
-                  left: fact33("selfEmploymentNetProfit"),
+                  left: fact36("selfEmploymentNetProfit"),
                   right: { kind: "rule", ruleId: "us.federal.se_tax_half_deduction" }
                 }
               }
             ]
           },
-          right: fact33("scheduleCNetLoss")
+          right: fact36("scheduleCNetLoss")
         }
       };
       const midCeil = {
         kind: "sub",
         left: {
           kind: "mulInt",
-          base: money30("5000"),
+          base: money33("5000"),
           count: { kind: "stepUnits", value: earned2, unitCents: "5000", mode: "ceil" }
         },
-        right: money30("2450")
+        right: money33("2450")
         // $24.50
       };
       const kids = {
         kind: "add",
-        args: [fact33("qualifyingChildren"), fact33("eitcAdditionalQualifyingChildren")]
+        args: [fact36("qualifyingChildren"), fact36("eitcAdditionalQualifyingChildren")]
       };
       const kidsEq = (n) => ({
         kind: "cmp",
@@ -33022,12 +33919,12 @@ var caRules = [
             {
               kind: "cmp",
               op: "ge",
-              left: ruleRef28("us.federal.agi"),
+              left: ruleRef30("us.federal.agi"),
               right: { kind: "param", name: "ceiling" }
             }
           ]
         },
-        then: money30("0"),
+        then: money33("0"),
         else: {
           kind: "if",
           cond: kidsEq("0"),
@@ -33077,28 +33974,28 @@ var caRules = [
           left: {
             kind: "add",
             args: [
-              fact33("wages"),
+              fact36("wages"),
               {
                 kind: "max0",
                 arg: {
                   kind: "sub",
-                  left: fact33("selfEmploymentNetProfit"),
+                  left: fact36("selfEmploymentNetProfit"),
                   right: { kind: "rule", ruleId: "us.federal.se_tax_half_deduction" }
                 }
               }
             ]
           },
-          right: fact33("scheduleCNetLoss")
+          right: fact36("scheduleCNetLoss")
         }
       };
       return {
         kind: "if",
-        cond: { kind: "not", arg: fact33("hasChildUnderSix") },
-        then: money30("0"),
+        cond: { kind: "not", arg: fact36("hasChildUnderSix") },
+        then: money33("0"),
         else: {
           kind: "if",
           cond: { kind: "cmp", op: "ge", left: earned2, right: { kind: "param", name: "phaseOutComplete" } },
-          then: money30("0"),
+          then: money33("0"),
           else: {
             kind: "if",
             cond: { kind: "cmp", op: "le", left: earned2, right: { kind: "param", name: "phaseOutStart" } },
@@ -33138,8 +34035,8 @@ var caRules = [
     },
     formula: {
       kind: "if",
-      cond: { kind: "not", arg: fact33("caRentedPrincipalResidence") },
-      then: money30("0"),
+      cond: { kind: "not", arg: fact36("caRentedPrincipalResidence") },
+      then: money33("0"),
       else: {
         kind: "if",
         cond: {
@@ -33151,22 +34048,22 @@ var caRules = [
           cond: {
             kind: "cmp",
             op: "le",
-            left: ruleRef28("us.federal.agi"),
+            left: ruleRef30("us.federal.agi"),
             right: { kind: "param", name: "agiCeilingJointHohQss" }
           },
           then: { kind: "param", name: "creditJointHohQss" },
-          else: money30("0")
+          else: money33("0")
         },
         else: {
           kind: "if",
           cond: {
             kind: "cmp",
             op: "le",
-            left: ruleRef28("us.federal.agi"),
+            left: ruleRef30("us.federal.agi"),
             right: { kind: "param", name: "agiCeilingSingleMfs" }
           },
           then: { kind: "param", name: "creditSingleMfs" },
-          else: money30("0")
+          else: money33("0")
         }
       }
     }
@@ -33210,7 +34107,7 @@ var caRules = [
       source: "R&TC \xA7\xA7 17062, 17062.1; 2025 FTB Schedule P (540) instructions",
       section: "R&TC \xA7 17062(a)-(e); \xA7 17062.1",
       url: "https://www.ftb.ca.gov/forms/2025/2025-540-p-instructions.html",
-      excerpt: "THIS RULE TAKES caAmti AS AN INPUT \u2014 it applies the exemption/TMT/comparison mechanics only; it does not construct AMTI itself. CONSTRUCTION OF caAmti (disclosed on the fact, repeated here): California individual AMT is FROZEN to IRC \xA7\xA7 55-59 as they read on January 1, 2015 (R&TC \xA7 17062.1, re-enacted by SB 711 (Stats. 2025, Ch. 231) WITHOUT moving the freeze forward, even though SB 711 rolled CA's general IRC conformity date to January 1, 2025 for other provisions). Starting from CA taxable income (Form 540 line 19), the STANDARD DEDUCTION IS ADDED BACK (R&TC \xA7 17062(c)(1), denying \xA7 56(b)(1)(E)). The ISO exercise spread follows \xA7 56(b)(3) as modified by R&TC \xA7 17062(c)(2) (plus the California Qualified Stock Option addback, R&TC \xA7 17502). There is NO tax-exempt private-activity-bond-interest preference (R&TC \xA7 17062(d) turns off \xA7 57(a)(5)) and NO AMT foreign tax credit (R&TC \xA7 17062(e) turns off \xA7 59(a)). A taxpayer with aggregate trade/business gross receipts under $1,000,000 (a flat threshold, NOT doubled for MFJ) excludes ALL trade/business income, adjustments, and preferences from AMTI (R&TC \xA7 17062(b)(4), the CA small-business AMTI exclusion). 2025 exemption/phase-out amounts (Exemption Worksheet, 2025 FTB Schedule P (540) instructions, web-verified July 2026): exemption $92,749 single/HOH, $123,667 MFJ/QSS, $61,830 MFS; phased out 25 cents per dollar of caAmti over $347,808 single/HOH, $463,745 MFJ/QSS, $231,868 MFS, floored at $0. Rate \u2014 7% (R&TC \xA7 17062(b)(3)(A)(iv)) of caAmti minus the exemption = the tentative minimum tax. AMT (R&TC \xA7 17062(a)) = the excess, if any, of the tentative minimum tax over the regular CA tax (caRegularTax \u2014 Schedule P (540) line 25: the Form 540 LINE 31 regular tax BEFORE exemption credits; reference-validated TMT 25,484 \u2212 line-31 12,038 = AMT 13,446 \u2014 passing the after-credits line 48 amount overstates AMT by exactly the exemption credits). MFS AMTI STACKING ADD-BACK: a caAmti above $479,188 for an MFS filer requires adding to AMTI, before this rule's own exemption/phase-out math, the lesser of 25% of the excess over $479,188 or $61,830 (Schedule P (540) 'Line 21' worksheet) \u2014 NOT modeled here; this rule REFUSES for MFS above that threshold rather than silently omitting the add-back. Also not modeled: the \xA7 59(j) certain-children-under-24 exemption cap, and Part III credit ordering (e.g. the PTE elective tax credit's below-TMT exception)."
+      excerpt: "THIS RULE TAKES caAmti AS AN INPUT \u2014 it applies the exemption/TMT/comparison mechanics only; it does not construct AMTI itself. CONSTRUCTION OF caAmti (disclosed on the fact, repeated here): California individual AMT is FROZEN to IRC \xA7\xA7 55-59 as they read on January 1, 2015 (R&TC \xA7 17062.1, re-enacted by SB 711 (Stats. 2025, Ch. 231) WITHOUT moving the freeze forward, even though SB 711 rolled CA's general IRC conformity date to January 1, 2025 for other provisions). Starting from CA taxable income (Form 540 line 19), the STANDARD DEDUCTION IS ADDED BACK (R&TC \xA7 17062(c)(1), denying \xA7 56(b)(1)(E)). The ISO exercise spread follows \xA7 56(b)(3) as modified by R&TC \xA7 17062(c)(2) (plus the California Qualified Stock Option addback, R&TC \xA7 17502). There is NO tax-exempt private-activity-bond-interest preference (R&TC \xA7 17062(d) turns off \xA7 57(a)(5)) and NO AMT foreign tax credit (R&TC \xA7 17062(e) turns off \xA7 59(a)). A taxpayer with aggregate trade/business gross receipts under $1,000,000 (a flat threshold, NOT doubled for MFJ) excludes ALL trade/business income, adjustments, and preferences from AMTI (R&TC \xA7 17062(b)(4), the CA small-business AMTI exclusion). 2025 exemption/phase-out amounts (Exemption Worksheet, 2025 FTB Schedule P (540) instructions, web-verified July 2026): exemption $92,749 single/HOH, $123,667 MFJ/QSS, $61,830 MFS; phased out 25 cents per dollar of caAmti over $347,808 single/HOH, $463,745 MFJ/QSS, $231,868 MFS, floored at $0. Rate \u2014 7% (R&TC \xA7 17062(b)(3)(A)(iv)) of caAmti minus the exemption = the tentative minimum tax. AMT (R&TC \xA7 17062(a)) = the excess, if any, of the tentative minimum tax over the regular CA tax (caRegularTax \u2014 Schedule P (540) line 25: the Form 540 LINE 31 regular tax BEFORE exemption credits; worked example: TMT 25,484 \u2212 line-31 12,038 = AMT 13,446 \u2014 passing the after-credits line 48 amount overstates AMT by exactly the exemption credits). MFS AMTI STACKING ADD-BACK: a caAmti above $479,188 for an MFS filer requires adding to AMTI, before this rule's own exemption/phase-out math, the lesser of 25% of the excess over $479,188 or $61,830 (Schedule P (540) 'Line 21' worksheet) \u2014 NOT modeled here; this rule REFUSES for MFS above that threshold rather than silently omitting the add-back. Also not modeled: the \xA7 59(j) certain-children-under-24 exemption cap, and Part III credit ordering (e.g. the PTE elective tax credit's below-TMT exception)."
     },
     effectiveFrom: "2025-01-01",
     effectiveTo: "2026-01-01",
@@ -33234,7 +34131,7 @@ var caRules = [
     formula: (() => {
       const byStatus = (single, joint, mfs) => ({
         kind: "match",
-        on: fact33("filingStatus"),
+        on: fact36("filingStatus"),
         cases: [
           { when: "single", value: { kind: "param", name: single } },
           { when: "hoh", value: { kind: "param", name: single } },
@@ -33252,7 +34149,7 @@ var caRules = [
           left: exemption2,
           right: {
             kind: "mulRate",
-            base: { kind: "max0", arg: { kind: "sub", left: fact33("caAmti"), right: threshold2 } },
+            base: { kind: "max0", arg: { kind: "sub", left: fact36("caAmti"), right: threshold2 } },
             rate: { num: "25", den: "100" },
             round: "half-up"
           }
@@ -33260,11 +34157,11 @@ var caRules = [
       };
       const tmt = {
         kind: "mulRate",
-        base: { kind: "max0", arg: { kind: "sub", left: fact33("caAmti"), right: exemptionPhased } },
+        base: { kind: "max0", arg: { kind: "sub", left: fact36("caAmti"), right: exemptionPhased } },
         rate: { num: "7", den: "100" },
         round: "half-up"
       };
-      const amt = { kind: "max0", arg: { kind: "sub", left: tmt, right: fact33("caRegularTax") } };
+      const amt = { kind: "max0", arg: { kind: "sub", left: tmt, right: fact36("caRegularTax") } };
       return {
         kind: "if",
         cond: {
@@ -33274,7 +34171,7 @@ var caRules = [
             {
               kind: "cmp",
               op: "gt",
-              left: fact33("caAmti"),
+              left: fact36("caAmti"),
               right: { kind: "param", name: "mfsStackingThreshold" }
             }
           ]
@@ -33309,7 +34206,7 @@ var caRules = [
       kind: "mulRate",
       base: {
         kind: "max0",
-        arg: { kind: "sub", left: fact33("stateTaxableIncome"), right: { kind: "param", name: "threshold" } }
+        arg: { kind: "sub", left: fact36("stateTaxableIncome"), right: { kind: "param", name: "threshold" } }
       },
       rate: { num: "1", den: "100" },
       round: "half-up"
@@ -33353,7 +34250,7 @@ var nyRules = [
       source: "N.Y. Tax Law \xA7 614; 2025 Form IT-201 instructions",
       section: "Tax Law \xA7 614",
       url: "https://www.tax.ny.gov/pit/file/standard_deductions.htm",
-      excerpt: "Standard deductions (Tax Law \xA7 614, 2025-confirmed): $8,000 single; $16,050 MFJ/QSS; $11,200 HOH (reference-validated against ty25-ny-002); $8,000 MFS; $3,100 dependent filer. Dependent exemptions $1,000 each (IT-201 line 36). CREDITS & MODIFICATIONS (all web-verified from the 2025 IT-201-I / IT-213-I / IT-215-I / IT-216-I / IT-214-I / IT-225-I / IT-272-I / IT-196-I): NYS EIC = 30% of federal EIC, reduced by the household credit ACTUALLY ABSORBED against NYS tax (min(line 39 tax, household credit) \u2014 when tax is $0 the reduction is $0 and the full 30% is refundable; IT-215 worksheet). NYC EIC = federal EIC \xD7 a sliding NYAGI rate: 30% \u2264 $7,500; 25% flat $7,500\u2013$15,000; phasing 25\u219220% to $17,500; 20% to $20,000; phasing 20\u219215% to $22,500; 15% to $40,000; phasing 15\u219210% to $42,500; 10% above. EMPIRE STATE CHILD CREDIT 2025 (IT-213, decoupled from federal): $1,000 per qualifying child UNDER FOUR + $330 per child 4\u201316 (TY2025; rises to $500 for the under-4 group's OLDER siblings \u2014 the ESCC ages-4-16 amount is $500 for TY2026-27 only, not yet in effect for TY2025), reduced $16.50 per $1,000 of FAGI (rounded DOWN to the nearest $1,000) over $110,000 MFJ / $75,000 single-HOH-QSS / $55,000 MFS.\n\nNYS HOUSEHOLD CREDIT (IT-201 line 40, IT-201-I p.13, keyed to FEDERAL AGI = Form IT-201 line 19) \u2014 THREE TABLES, verbatim 2025:\nTable 1 (single only): FAGI over \u2013$5,000 \u2192 $75; $5,000\u2013$6,000 \u2192 $60; $6,000\u2013$7,000 \u2192 $50; $7,000\u2013$20,000 \u2192 $45; $20,000\u2013$25,000 \u2192 $40; $25,000\u2013$28,000 \u2192 $20; over $28,000 \u2192 no credit.\nTable 2 (MFJ/HOH/QSS), by (dependents + 1 for filer + 1 for spouse if MFJ) = 1/2/3/4/5/6/7/each-over-7: FAGI \u2013$5,000 \u2192 90/105/120/135/150/165/180/+15; $5,000\u2013$6,000 \u2192 75/90/105/120/135/150/165/+15; $6,000\u2013$7,000 \u2192 65/80/95/110/125/140/155/+15; $7,000\u2013$20,000 \u2192 60/75/90/105/120/135/150/+15; $20,000\u2013$22,000 \u2192 60/70/80/90/100/110/120/+10; $22,000\u2013$25,000 \u2192 50/60/70/80/90/100/110/+10; $25,000\u2013$28,000 \u2192 40/45/50/55/60/65/70/+5; $28,000\u2013$32,000 \u2192 20/25/30/35/40/45/50/+5; over $32,000 \u2192 no credit.\nTable 3 (MFS only, dependents from BOTH returns + 1 for self + 1 for spouse), same 1-7/+over-7 columns: FAGI \u2013$5,000 \u2192 45/53/60/68/75/83/90/+8; $5,000\u2013$6,000 \u2192 38/45/53/60/68/75/83/+8; $6,000\u2013$7,000 \u2192 33/40/48/55/63/70/78/+8; $7,000\u2013$20,000 \u2192 30/38/45/53/60/68/75/+8; $20,000\u2013$22,000 \u2192 30/35/40/45/50/55/60/+5; $22,000\u2013$25,000 \u2192 25/30/35/40/45/50/55/+5; $25,000\u2013$28,000 \u2192 20/23/25/28/30/33/35/+3; $28,000\u2013$32,000 \u2192 10/13/15/18/20/23/25/+3; over $32,000 \u2192 no credit (table 3 amounts are pre-rounded per the form's Note 5).\n\nNYC HOUSEHOLD CREDIT (line 48, IT-201-I p.14) \u2014 THREE TABLES, verbatim 2025:\nTable 4 (single only): FAGI \u2013$10,000 \u2192 $15; $10,000\u2013$12,500 \u2192 $10; over $12,500 \u2192 no credit.\nTable 5 (MFJ/HOH/QSS), 1/2/3/4/5/6/7/each-over-7: FAGI \u2013$15,000 \u2192 30/60/90/120/150/180/210/+30; $15,000\u2013$17,500 \u2192 25/50/75/100/125/150/175/+25; $17,500\u2013$20,000 \u2192 15/30/45/60/75/90/105/+15; $20,000\u2013$22,500 \u2192 10/20/30/40/50/60/70/+10; over $22,500 \u2192 no credit.\nTable 6 (MFS only, dependents both returns + self + spouse), 1/2/3/4/5/6/7/each-over-7: FAGI \u2013$15,000 \u2192 15/30/45/60/75/90/105/+15; $15,000\u2013$17,500 \u2192 13/25/38/50/63/75/88/+13; $17,500\u2013$20,000 \u2192 8/15/23/30/38/45/53/+8; $20,000\u2013$22,500 \u2192 5/10/15/20/25/30/35/+5; over $22,500 \u2192 no credit (pre-rounded, Note 5).\n\nIT-216 CDCC (2025 IT-216-I, verbatim factor tables \u2014 replaces the earlier '1.10 \u2264 $25k' shorthand): base = qualifying expenses NET of employer dependent-care benefits excluded on W-2 box 10. NYS LINE-13 FACTOR (NYAGI-keyed, NON-MONOTONIC SAWTOOTH, IT-216-I p.7 'credit limitation table', $200-wide rows \u2014 segment anchors verbatim): flat 1.100 for NYAGI \u2013$25,000; descends in small ($0.001\u2013$0.002-per-$200) steps from 1.099 at $25,000 down to 1.000 by $40,000; FLAT 1.000 for $40,000\u2013$50,000; JUMPS to 1.162 at $50,000 and descends to 1.000 by $52,600\u2013$52,800, continuing down to 0.601 by $59,800\u2013$60,000; JUMPS AGAIN to 1.070 at $60,000 and descends to 0.476 by $64,800\u2013$65,000; FLAT 0.600 for $65,000\u2013$150,000; FLAT 0.200 above $150,000. NYS LINE-10 FACTOR (separate table, FAGI-keyed, monotonic): .35 for FAGI \u2013$15,000, stepping down by .01 per $2,000 of FAGI to .20 at $43,000 and above (verbatim anchors: $15,000\u2013$17,000 \u2192 .34 \u2026 $41,000\u2013$43,000 \u2192 .21; $43,000+ \u2192 .20). NYC CHILD CARE CREDIT (Worksheet 2 \u2014 now a standalone computable target, us.ny.nyc_cdcc): requires a qualifying child UNDER 4 and FAGI $30,000 or less; the worksheet PRORATES THE NYS CREDIT ITSELF (IT-216 line 14 \u2192 Worksheet 2 line 1) by the under-4 expense share (line 23 \xF7 line 3a, capped at 1.0000), THEN multiplies by the line-6 FAGI factor (0.750 for FAGI \u2013$25,000, descending 0.030 per $200 to 0.000 at $30,000). NEVER prorate the raw expenses and re-apply the line-10/line-13 factors \u2014 that understates the credit; feed nyIt216StateCredit/nyIt216Under4Expenses/nyIt216TotalExpenses to us.ny.nyc_cdcc and use its answer.\n\nNYC SCHOOL TAX CREDIT fixed (line 69, income \u2264 $250,000): $63 single/MFS/HOH, $125 MFJ/QSS; plus the line 69a rate-reduction amount (\u2264 $500,000): HOH 0.171% of city taxable income to $14,400 then $25 + 0.228% of excess (single/MFS threshold $12,000/$21; MFJ $21,600/$37). IT-214 REAL PROPERTY TAX CREDIT (Form IT-214 (2025), read directly from the printed form \u2014 SECOND CORRECTION, July 2026: line 12 uses a FIXED PERCENTAGE MENU, not actual utility dollar subtraction): line 8 FAGI \u2264 $18,000 stop; line 12 adjusted rent = line 11 total rent x the printed menu \u2014 rent includes heat+gas+electricity+furnishings+board \u2192 50%; heat+gas+electricity+furnishings \u2192 75%; heat+gas+electricity \u2192 80%; heat (or heat+gas) \u2192 85%; none \u2192 100%; line 13 average monthly adjusted rent (line 12 \xF7 months paid) \u2264 $450 stop; line 14 = 25% x line 12; homeowners line 17 = property taxes + special assessments; line 18 (renters' 14 / homeowners' 17) must be positive and must EXCEED line 19 = FAGI x Table 1 rate (0.035 to 0.065 by FAGI bracket). THE CREDIT (line 20) is a FLAT Table A/B lookup by FAGI. ALL of this arithmetic is COMPUTED by us.ny.it214 \u2014 feed it nyIt214Fagi, nyIt214TotalRent, nyIt214RentPercent (50/75/80/85/100 from the checkbox menu), nyIt214MonthsPaid, nyIt214HomeownerTaxes, isAge65OrOlder (any household member 65+ routes to Table A: $375/$330/$300/$260/$230/$200/$150), and nyIt214Eligible (Step 2 attestations only). Pass its answer into refundableCredits; never hand-compute any IT-214 line.\n\nIT-272 COLLEGE TUITION CREDIT (2025 IT-272-I): full-year NYS RESIDENTS only (part-year and nonresidents cannot claim it); qualified tuition expenses CAPPED at $10,000 per eligible student; credit = the LESSER of $400 or 4% of qualified expenses PER STUDENT (so the $400 max binds at $10,000 of expenses \u2014 confirm the 4% literal rate on the current worksheet before treating it as fixed across years); taxpayers may instead claim the college tuition ITEMIZED DEDUCTION on IT-201-D \u2014 mutually exclusive per student, elect whichever is larger.\n\nIT-229 REAL PROPERTY TAX RELIEF CREDIT: EXPIRED after TY2023 \u2014 DOES NOT EXIST for TY2025 or TY2026; do not encode or claim it. IT-214 (circuit breaker: FAGI \u2264 $18,000, property value \u2264 $85,000, rent \u2264 $450/month) is the live real-property-tax credit for TY2025.\n\n529 COLLEGE SAVINGS SUBTRACTION (Tax Law \xA7 612(c)(32)): up to $5,000 single/HOH/MFS, $10,000 MFJ, of contributions to a New York 529 account per year (recapture applies to nonqualified withdrawals of previously subtracted amounts). PENSION AND ANNUITY EXCLUSION (Tax Law \xA7 612(c)(3-a)): up to $20,000 EACH for taxpayer and spouse (no spousal sharing of unused exclusion) once age 59\xBD, for private/out-of-state pensions and annuities; NYS/local government and federal government pensions are excluded IN FULL regardless of age (a separate, unlimited subtraction, not capped at $20,000).\n\n\xA7 685(c) ESTIMATED TAX: no addition to tax if the amount owed after withholding is under $300 (de minimis); safe harbor is the LESSER of 90% of the current year's tax or 100% of the prior year's tax (110% of prior year's tax if the prior year's NYAGI exceeded $150,000).\n\nIT-196 ITEMIZED CHARITABLE LIMITATION (Tax Law \xA7 615, active through TY2029 per current law): for taxpayers with NYAGI over $1,000,000, the itemized charitable contribution deduction is limited to 50% of the federal amount; over $10,000,000 NYAGI, limited to 25% of the federal amount. UNRESOLVED (do NOT encode): the broader \xA7 615(f) general itemized-deduction phase-down for high-NYAGI filers could not be reconciled against the 2025 IT-196 instructions worksheet during this web-verification \u2014 pull the actual worksheet before modeling it; only the $1M/$10M charitable-specific limitation above is confirmed active.\n\nIT-225 MODIFICATIONS: \xA7 414(h) public-employee pickup = addition on IT-201 line 21 directly (code A-104, NOT via IT-225); NYC IRC \xA7 125 flexible-benefits = addition A-101; ALIMONY (NY did NOT conform to TCJA \xA7 11051): post-2018-instrument alimony PAID = subtraction S-136, alimony RECEIVED = addition A-119. S-120 \u2014 New York Higher Education Loan Program (HELP) loan interest (2025 IT-225-I p.6 subtraction-modifications chart and detail section, applicable to IT-201/IT-203 filers, not IT-204/IT-205), quoted verbatim: chart entry 'S-120  New York Higher Education Loan Program (HELP)'; detail text 'S-120: New York Higher Education Loan Program (HELP) \u2014 Enter any interest you paid in 2025 on loans made to you under HELP.' STATUTE CITE UNRESOLVED: the IT-225-I chart/detail text does not itself cite a Tax Law \xA7 612(c) paragraph number for S-120 (unlike some neighboring codes), and a web search of the codified \xA7 612 (nysenate.gov) did not turn up a matching paragraph as of this July 2026 verification \u2014 treat the CODE as confirmed-current for TY2025 via the 2025 IT-225-I form itself (the authority cited here), with the enabling paragraph number unresolved rather than guessed. Do not confuse with the separate, prospective, general student-loan-interest deduction tracked for a future Tax Law \xA7 612(c) paragraph (TY2026+, following 26 U.S.C. \xA7 221) \u2014 that is a different, not-yet-effective provision and does not affect the TY2025 S-120 answer.\n\nTY2026 ENACTED CHANGES (not encoded this pass \u2014 informational only, so a 2026 asOf refusal has useful context): a new subtraction for tips (up to $25,000, OBBBA conformity) begins TY2026; a new 'POWER credit' applies for TY2026 ONLY; a new REFUNDABLE CDCC under \xA7 606(c-2) replaces the nonrefundable IT-216 coupling for TY2026+ (55% of federal CDCC at NYAGI \u2264 $15,000, phasing down to a 4% floor, reduced further above $750,000 NYAGI); the Empire State Child Credit's $330 per-child (age 4-16) amount rises to $500 for TY2026-2027. Brackets, IT-272, the 529 subtraction, the household-credit tables, and IT-214 are UNCHANGED for TY2026 per the sources reviewed. Tax computation \u2192 us.ny.income_tax; NYC resident tax \u2192 us.ny.nyc_income_tax."
+      excerpt: "Standard deductions (Tax Law \xA7 614, 2025-confirmed): $8,000 single; $16,050 MFJ/QSS; $11,200 HOH; $8,000 MFS; $3,100 dependent filer. Dependent exemptions $1,000 each (IT-201 line 36). CREDITS & MODIFICATIONS (all web-verified from the 2025 IT-201-I / IT-213-I / IT-215-I / IT-216-I / IT-214-I / IT-225-I / IT-272-I / IT-196-I): NYS EIC = 30% of federal EIC, reduced by the household credit ACTUALLY ABSORBED against NYS tax (min(line 39 tax, household credit) \u2014 when tax is $0 the reduction is $0 and the full 30% is refundable; IT-215 worksheet). NYC EIC = federal EIC \xD7 a sliding NYAGI rate: 30% \u2264 $7,500; 25% flat $7,500\u2013$15,000; phasing 25\u219220% to $17,500; 20% to $20,000; phasing 20\u219215% to $22,500; 15% to $40,000; phasing 15\u219210% to $42,500; 10% above. EMPIRE STATE CHILD CREDIT 2025 (IT-213, decoupled from federal): $1,000 per qualifying child UNDER FOUR + $330 per child 4\u201316 (TY2025; rises to $500 for the under-4 group's OLDER siblings \u2014 the ESCC ages-4-16 amount is $500 for TY2026-27 only, not yet in effect for TY2025), reduced $16.50 per $1,000 of FAGI (rounded DOWN to the nearest $1,000) over $110,000 MFJ / $75,000 single-HOH-QSS / $55,000 MFS.\n\nNYS HOUSEHOLD CREDIT (IT-201 line 40, IT-201-I p.13, keyed to FEDERAL AGI = Form IT-201 line 19) \u2014 THREE TABLES, verbatim 2025:\nTable 1 (single only): FAGI over \u2013$5,000 \u2192 $75; $5,000\u2013$6,000 \u2192 $60; $6,000\u2013$7,000 \u2192 $50; $7,000\u2013$20,000 \u2192 $45; $20,000\u2013$25,000 \u2192 $40; $25,000\u2013$28,000 \u2192 $20; over $28,000 \u2192 no credit.\nTable 2 (MFJ/HOH/QSS), by (dependents + 1 for filer + 1 for spouse if MFJ) = 1/2/3/4/5/6/7/each-over-7: FAGI \u2013$5,000 \u2192 90/105/120/135/150/165/180/+15; $5,000\u2013$6,000 \u2192 75/90/105/120/135/150/165/+15; $6,000\u2013$7,000 \u2192 65/80/95/110/125/140/155/+15; $7,000\u2013$20,000 \u2192 60/75/90/105/120/135/150/+15; $20,000\u2013$22,000 \u2192 60/70/80/90/100/110/120/+10; $22,000\u2013$25,000 \u2192 50/60/70/80/90/100/110/+10; $25,000\u2013$28,000 \u2192 40/45/50/55/60/65/70/+5; $28,000\u2013$32,000 \u2192 20/25/30/35/40/45/50/+5; over $32,000 \u2192 no credit.\nTable 3 (MFS only, dependents from BOTH returns + 1 for self + 1 for spouse), same 1-7/+over-7 columns: FAGI \u2013$5,000 \u2192 45/53/60/68/75/83/90/+8; $5,000\u2013$6,000 \u2192 38/45/53/60/68/75/83/+8; $6,000\u2013$7,000 \u2192 33/40/48/55/63/70/78/+8; $7,000\u2013$20,000 \u2192 30/38/45/53/60/68/75/+8; $20,000\u2013$22,000 \u2192 30/35/40/45/50/55/60/+5; $22,000\u2013$25,000 \u2192 25/30/35/40/45/50/55/+5; $25,000\u2013$28,000 \u2192 20/23/25/28/30/33/35/+3; $28,000\u2013$32,000 \u2192 10/13/15/18/20/23/25/+3; over $32,000 \u2192 no credit (table 3 amounts are pre-rounded per the form's Note 5).\n\nNYC HOUSEHOLD CREDIT (line 48, IT-201-I p.14) \u2014 THREE TABLES, verbatim 2025:\nTable 4 (single only): FAGI \u2013$10,000 \u2192 $15; $10,000\u2013$12,500 \u2192 $10; over $12,500 \u2192 no credit.\nTable 5 (MFJ/HOH/QSS), 1/2/3/4/5/6/7/each-over-7: FAGI \u2013$15,000 \u2192 30/60/90/120/150/180/210/+30; $15,000\u2013$17,500 \u2192 25/50/75/100/125/150/175/+25; $17,500\u2013$20,000 \u2192 15/30/45/60/75/90/105/+15; $20,000\u2013$22,500 \u2192 10/20/30/40/50/60/70/+10; over $22,500 \u2192 no credit.\nTable 6 (MFS only, dependents both returns + self + spouse), 1/2/3/4/5/6/7/each-over-7: FAGI \u2013$15,000 \u2192 15/30/45/60/75/90/105/+15; $15,000\u2013$17,500 \u2192 13/25/38/50/63/75/88/+13; $17,500\u2013$20,000 \u2192 8/15/23/30/38/45/53/+8; $20,000\u2013$22,500 \u2192 5/10/15/20/25/30/35/+5; over $22,500 \u2192 no credit (pre-rounded, Note 5).\n\nIT-216 CDCC (2025 IT-216-I, verbatim factor tables \u2014 replaces the earlier '1.10 \u2264 $25k' shorthand): base = qualifying expenses NET of employer dependent-care benefits excluded on W-2 box 10. NYS LINE-13 FACTOR (NYAGI-keyed, NON-MONOTONIC SAWTOOTH, IT-216-I p.7 'credit limitation table', $200-wide rows \u2014 segment anchors verbatim): flat 1.100 for NYAGI \u2013$25,000; descends in small ($0.001\u2013$0.002-per-$200) steps from 1.099 at $25,000 down to 1.000 by $40,000; FLAT 1.000 for $40,000\u2013$50,000; JUMPS to 1.162 at $50,000 and descends to 1.000 by $52,600\u2013$52,800, continuing down to 0.601 by $59,800\u2013$60,000; JUMPS AGAIN to 1.070 at $60,000 and descends to 0.476 by $64,800\u2013$65,000; FLAT 0.600 for $65,000\u2013$150,000; FLAT 0.200 above $150,000. NYS LINE-10 FACTOR (separate table, FAGI-keyed, monotonic): .35 for FAGI \u2013$15,000, stepping down by .01 per $2,000 of FAGI to .20 at $43,000 and above (verbatim anchors: $15,000\u2013$17,000 \u2192 .34 \u2026 $41,000\u2013$43,000 \u2192 .21; $43,000+ \u2192 .20). NYC CHILD CARE CREDIT (Worksheet 2 \u2014 now a standalone computable target, us.ny.nyc_cdcc): requires a qualifying child UNDER 4 and FAGI $30,000 or less; the worksheet PRORATES THE NYS CREDIT ITSELF (IT-216 line 14 \u2192 Worksheet 2 line 1) by the under-4 expense share (line 23 \xF7 line 3a, capped at 1.0000), THEN multiplies by the line-6 FAGI factor (0.750 for FAGI \u2013$25,000, descending 0.030 per $200 to 0.000 at $30,000). NEVER prorate the raw expenses and re-apply the line-10/line-13 factors \u2014 that understates the credit; feed nyIt216StateCredit/nyIt216Under4Expenses/nyIt216TotalExpenses to us.ny.nyc_cdcc and use its answer.\n\nNYC SCHOOL TAX CREDIT fixed (line 69, income \u2264 $250,000): $63 single/MFS/HOH, $125 MFJ/QSS; plus the line 69a rate-reduction amount (\u2264 $500,000): HOH 0.171% of city taxable income to $14,400 then $25 + 0.228% of excess (single/MFS threshold $12,000/$21; MFJ $21,600/$37). IT-214 REAL PROPERTY TAX CREDIT (Form IT-214 (2025), read directly from the printed form \u2014 SECOND CORRECTION, July 2026: line 12 uses a FIXED PERCENTAGE MENU, not actual utility dollar subtraction): line 8 FAGI \u2264 $18,000 stop; line 12 adjusted rent = line 11 total rent x the printed menu \u2014 rent includes heat+gas+electricity+furnishings+board \u2192 50%; heat+gas+electricity+furnishings \u2192 75%; heat+gas+electricity \u2192 80%; heat (or heat+gas) \u2192 85%; none \u2192 100%; line 13 average monthly adjusted rent (line 12 \xF7 months paid) \u2264 $450 stop; line 14 = 25% x line 12; homeowners line 17 = property taxes + special assessments; line 18 (renters' 14 / homeowners' 17) must be positive and must EXCEED line 19 = FAGI x Table 1 rate (0.035 to 0.065 by FAGI bracket). THE CREDIT (line 20) is a FLAT Table A/B lookup by FAGI. ALL of this arithmetic is COMPUTED by us.ny.it214 \u2014 feed it nyIt214Fagi, nyIt214TotalRent, nyIt214RentPercent (50/75/80/85/100 from the checkbox menu), nyIt214MonthsPaid, nyIt214HomeownerTaxes, isAge65OrOlder (any household member 65+ routes to Table A: $375/$330/$300/$260/$230/$200/$150), and nyIt214Eligible (Step 2 attestations only). Pass its answer into refundableCredits; never hand-compute any IT-214 line.\n\nIT-272 COLLEGE TUITION CREDIT (2025 IT-272-I): full-year NYS RESIDENTS only (part-year and nonresidents cannot claim it); qualified tuition expenses CAPPED at $10,000 per eligible student; credit = the LESSER of $400 or 4% of qualified expenses PER STUDENT (so the $400 max binds at $10,000 of expenses \u2014 confirm the 4% literal rate on the current worksheet before treating it as fixed across years); taxpayers may instead claim the college tuition ITEMIZED DEDUCTION on IT-201-D \u2014 mutually exclusive per student, elect whichever is larger.\n\nIT-229 REAL PROPERTY TAX RELIEF CREDIT: EXPIRED after TY2023 \u2014 DOES NOT EXIST for TY2025 or TY2026; do not encode or claim it. IT-214 (circuit breaker: FAGI \u2264 $18,000, property value \u2264 $85,000, rent \u2264 $450/month) is the live real-property-tax credit for TY2025.\n\n529 COLLEGE SAVINGS SUBTRACTION (Tax Law \xA7 612(c)(32)): up to $5,000 single/HOH/MFS, $10,000 MFJ, of contributions to a New York 529 account per year (recapture applies to nonqualified withdrawals of previously subtracted amounts). PENSION AND ANNUITY EXCLUSION (Tax Law \xA7 612(c)(3-a)): up to $20,000 EACH for taxpayer and spouse (no spousal sharing of unused exclusion) once age 59\xBD, for private/out-of-state pensions and annuities; NYS/local government and federal government pensions are excluded IN FULL regardless of age (a separate, unlimited subtraction, not capped at $20,000).\n\n\xA7 685(c) ESTIMATED TAX: no addition to tax if the amount owed after withholding is under $300 (de minimis); safe harbor is the LESSER of 90% of the current year's tax or 100% of the prior year's tax (110% of prior year's tax if the prior year's NYAGI exceeded $150,000).\n\nIT-196 ITEMIZED CHARITABLE LIMITATION (Tax Law \xA7 615, active through TY2029 per current law): for taxpayers with NYAGI over $1,000,000, the itemized charitable contribution deduction is limited to 50% of the federal amount; over $10,000,000 NYAGI, limited to 25% of the federal amount. UNRESOLVED (do NOT encode): the broader \xA7 615(f) general itemized-deduction phase-down for high-NYAGI filers could not be reconciled against the 2025 IT-196 instructions worksheet during this web-verification \u2014 pull the actual worksheet before modeling it; only the $1M/$10M charitable-specific limitation above is confirmed active.\n\nIT-225 MODIFICATIONS: \xA7 414(h) public-employee pickup = addition on IT-201 line 21 directly (code A-104, NOT via IT-225); NYC IRC \xA7 125 flexible-benefits = addition A-101; ALIMONY (NY did NOT conform to TCJA \xA7 11051): post-2018-instrument alimony PAID = subtraction S-136, alimony RECEIVED = addition A-119. S-120 \u2014 New York Higher Education Loan Program (HELP) loan interest (2025 IT-225-I p.6 subtraction-modifications chart and detail section, applicable to IT-201/IT-203 filers, not IT-204/IT-205), quoted verbatim: chart entry 'S-120  New York Higher Education Loan Program (HELP)'; detail text 'S-120: New York Higher Education Loan Program (HELP) \u2014 Enter any interest you paid in 2025 on loans made to you under HELP.' STATUTE CITE UNRESOLVED: the IT-225-I chart/detail text does not itself cite a Tax Law \xA7 612(c) paragraph number for S-120 (unlike some neighboring codes), and a web search of the codified \xA7 612 (nysenate.gov) did not turn up a matching paragraph as of this July 2026 verification \u2014 treat the CODE as confirmed-current for TY2025 via the 2025 IT-225-I form itself (the authority cited here), with the enabling paragraph number unresolved rather than guessed. Do not confuse with the separate, prospective, general student-loan-interest deduction tracked for a future Tax Law \xA7 612(c) paragraph (TY2026+, following 26 U.S.C. \xA7 221) \u2014 that is a different, not-yet-effective provision and does not affect the TY2025 S-120 answer.\n\nTY2026 ENACTED CHANGES (not encoded this pass \u2014 informational only, so a 2026 asOf refusal has useful context): a new subtraction for tips (up to $25,000, OBBBA conformity) begins TY2026; a new 'POWER credit' applies for TY2026 ONLY; a new REFUNDABLE CDCC under \xA7 606(c-2) replaces the nonrefundable IT-216 coupling for TY2026+ (55% of federal CDCC at NYAGI \u2264 $15,000, phasing down to a 4% floor, reduced further above $750,000 NYAGI); the Empire State Child Credit's $330 per-child (age 4-16) amount rises to $500 for TY2026-2027. Brackets, IT-272, the 529 subtraction, the household-credit tables, and IT-214 are UNCHANGED for TY2026 per the sources reviewed. Tax computation \u2192 us.ny.income_tax; NYC resident tax \u2192 us.ny.nyc_income_tax."
     },
     effectiveFrom: "2025-01-01",
     effectiveTo: "2026-01-01",
@@ -33485,19 +34382,19 @@ var nyRules = [
     },
     formula: (() => {
       const param22 = (name) => ({ kind: "param", name });
-      const fagi = fact33("nyIt214Fagi");
+      const fagi = fact36("nyIt214Fagi");
       const adjustedRent = {
         kind: "mulDiv",
-        a: { kind: "max0", arg: fact33("nyIt214TotalRent") },
-        b: { kind: "mulInt", base: money30("1"), count: fact33("nyIt214RentPercent") },
-        c: money30("100"),
+        a: { kind: "max0", arg: fact36("nyIt214TotalRent") },
+        b: { kind: "mulInt", base: money33("1"), count: fact36("nyIt214RentPercent") },
+        c: money33("100"),
         round: "half-up"
       };
       const avgMonthlyRent = {
         kind: "mulDiv",
         a: adjustedRent,
-        b: money30("1"),
-        c: { kind: "max", args: [money30("1"), { kind: "mulInt", base: money30("1"), count: fact33("nyIt214MonthsPaid") }] },
+        b: money33("1"),
+        c: { kind: "max", args: [money33("1"), { kind: "mulInt", base: money33("1"), count: fact36("nyIt214MonthsPaid") }] },
         round: "half-up"
       };
       const line14 = {
@@ -33508,15 +34405,15 @@ var nyRules = [
       };
       const line18 = {
         kind: "add",
-        args: [line14, { kind: "max0", arg: fact33("nyIt214HomeownerTaxes") }]
+        args: [line14, { kind: "max0", arg: fact36("nyIt214HomeownerTaxes") }]
       };
       const table1Rate = (perMille, threshold2, next) => ({
         kind: "if",
-        cond: { kind: "cmp", op: "le", left: fagi, right: money30(threshold2) },
-        then: { kind: "mulDiv", a: fagi, b: money30(perMille), c: money30("1000"), round: "half-up" },
+        cond: { kind: "cmp", op: "le", left: fagi, right: money33(threshold2) },
+        then: { kind: "mulDiv", a: fagi, b: money33(perMille), c: money33("1000"), round: "half-up" },
         else: next
       });
-      const line19 = table1Rate("35", "300000", table1Rate("40", "500000", table1Rate("45", "700000", table1Rate("50", "900000", table1Rate("55", "1100000", table1Rate("60", "1400000", { kind: "mulDiv", a: fagi, b: money30("65"), c: money30("1000"), round: "half-up" }))))));
+      const line19 = table1Rate("35", "300000", table1Rate("40", "500000", table1Rate("45", "700000", table1Rate("50", "900000", table1Rate("55", "1100000", table1Rate("60", "1400000", { kind: "mulDiv", a: fagi, b: money33("65"), c: money33("1000"), round: "half-up" }))))));
       const tableA = {
         kind: "if",
         cond: { kind: "cmp", op: "le", left: fagi, right: param22("tableAThreshold1") },
@@ -33545,7 +34442,7 @@ var nyRules = [
                     kind: "if",
                     cond: { kind: "cmp", op: "le", left: fagi, right: param22("fagiLimit") },
                     then: param22("tableAValue7"),
-                    else: money30("0")
+                    else: money33("0")
                   }
                 }
               }
@@ -33569,7 +34466,7 @@ var nyRules = [
               kind: "if",
               cond: { kind: "cmp", op: "le", left: fagi, right: param22("fagiLimit") },
               then: param22("tableBValue4"),
-              else: money30("0")
+              else: money33("0")
             }
           }
         }
@@ -33579,21 +34476,21 @@ var nyRules = [
         cond: {
           kind: "or",
           args: [
-            { kind: "not", arg: fact33("nyIt214Eligible") },
+            { kind: "not", arg: fact36("nyIt214Eligible") },
             { kind: "cmp", op: "gt", left: fagi, right: param22("fagiLimit") },
             // line 8 stop
             { kind: "cmp", op: "gt", left: avgMonthlyRent, right: param22("monthlyRentCap") },
             // line 13 stop
-            { kind: "cmp", op: "le", left: line18, right: money30("0") },
+            { kind: "cmp", op: "le", left: line18, right: money33("0") },
             // line 18 stop
             { kind: "cmp", op: "ge", left: line19, right: line18 }
             // line 19 stop
           ]
         },
-        then: money30("0"),
+        then: money33("0"),
         else: {
           kind: "if",
-          cond: fact33("isAge65OrOlder"),
+          cond: fact36("isAge65OrOlder"),
           then: tableA,
           else: tableB
         }
@@ -33629,10 +34526,10 @@ var nyRules = [
       // 0.030 per $200 row
     },
     formula: (() => {
-      const stateCredit = { kind: "max0", arg: fact33("nyIt216StateCredit") };
-      const under4 = { kind: "max0", arg: fact33("nyIt216Under4Expenses") };
-      const total = { kind: "max0", arg: fact33("nyIt216TotalExpenses") };
-      const fagi = ruleRef28("us.federal.agi");
+      const stateCredit = { kind: "max0", arg: fact36("nyIt216StateCredit") };
+      const under4 = { kind: "max0", arg: fact36("nyIt216Under4Expenses") };
+      const total = { kind: "max0", arg: fact36("nyIt216TotalExpenses") };
+      const fagi = ruleRef30("us.federal.agi");
       const line5 = {
         kind: "min",
         args: [
@@ -33650,15 +34547,15 @@ var nyRules = [
         kind: "max0",
         arg: {
           kind: "sub",
-          left: money30("765"),
-          right: { kind: "mulInt", base: money30("30"), count: rowIndex }
+          left: money33("765"),
+          right: { kind: "mulInt", base: money33("30"), count: rowIndex }
         }
       };
       const line7 = (factor) => ({
         kind: "mulDiv",
         a: line5,
         b: factor,
-        c: money30("1000"),
+        c: money33("1000"),
         round: "half-up"
       });
       return {
@@ -33667,18 +34564,18 @@ var nyRules = [
           kind: "or",
           args: [
             { kind: "cmp", op: "gt", left: fagi, right: { kind: "param", name: "fagiCutoff" } },
-            { kind: "cmp", op: "le", left: under4, right: money30("0") },
-            { kind: "cmp", op: "le", left: total, right: money30("0") }
+            { kind: "cmp", op: "le", left: under4, right: money33("0") },
+            { kind: "cmp", op: "le", left: total, right: money33("0") }
           ]
         },
-        then: money30("0"),
+        then: money33("0"),
         else: {
           kind: "roundToDollar",
           mode: "half-up",
           value: {
             kind: "if",
             cond: { kind: "cmp", op: "le", left: fagi, right: { kind: "param", name: "fagiFlatCeiling" } },
-            then: line7(money30("750")),
+            then: line7(money33("750")),
             else: line7(factorDeclining)
           }
         }
@@ -33707,7 +34604,7 @@ var nyRules = [
       // $107,650 (NYAGI-keyed)
     },
     formula: (() => {
-      const base = { kind: "max0", arg: fact33("stateTaxableIncome") };
+      const base = { kind: "max0", arg: fact36("stateTaxableIncome") };
       const scheduleFor = (b, status) => {
         const rows = {
           single: [
@@ -33737,10 +34634,10 @@ var nyRules = [
         args: [
           {
             kind: "mulInt",
-            base: money30("5000"),
+            base: money33("5000"),
             count: { kind: "stepUnits", value: base, unitCents: "5000", mode: "floor" }
           },
-          money30("2500")
+          money33("2500")
         ]
       };
       const byStatus = (b) => ({
@@ -33770,15 +34667,15 @@ var nyRules = [
             kind: "and",
             args: [
               { kind: "cmp", op: "lt", left: base, right: { kind: "param", name: "tableThreshold" } },
-              { kind: "not", arg: fact33("useFormulaMethod") }
+              { kind: "not", arg: fact36("useFormulaMethod") }
             ]
           },
           then: {
             // printed tax-table bottom row: $0-$13 -> $0 (the generic $50-midpoint
             // fiction would otherwise charge $1 on zero income)
             kind: "if",
-            cond: { kind: "cmp", op: "lt", left: base, right: money30("1300") },
-            then: money30("0"),
+            cond: { kind: "cmp", op: "lt", left: base, right: money33("1300") },
+            then: money33("0"),
             else: { kind: "roundToDollar", value: byStatus(mid50), mode: "half-up" }
           },
           else: { kind: "roundToDollar", value: byStatus(base), mode: "half-up" }
@@ -33805,7 +34702,7 @@ var nyRules = [
       // $65,000
     },
     formula: (() => {
-      const base = { kind: "max0", arg: fact33("stateTaxableIncome") };
+      const base = { kind: "max0", arg: fact36("stateTaxableIncome") };
       const bracketsFor = (b, status) => {
         const rows = {
           single: [
@@ -33834,10 +34731,10 @@ var nyRules = [
         args: [
           {
             kind: "mulInt",
-            base: money30("5000"),
+            base: money33("5000"),
             count: { kind: "stepUnits", value: base, unitCents: "5000", mode: "floor" }
           },
-          money30("2500")
+          money33("2500")
         ]
       };
       const byStatus = (b) => ({
@@ -33880,15 +34777,225 @@ var nyRules = [
     },
     formula: {
       kind: "mulRate",
-      base: { kind: "max0", arg: fact33("nyYonkersBase") },
+      base: { kind: "max0", arg: fact36("nyYonkersBase") },
       rate: { num: "1675", den: "10000" },
       round: "half-up"
     }
   }
 ];
 
+// ../corpus-us-federal/dist/rules/state-pa.js
+var max04 = (arg) => ({ kind: "max0", arg });
+var add2 = (...args) => ({ kind: "add", args });
+var sub2 = (left, right) => ({ kind: "sub", left, right });
+var rd2 = (value) => ({ kind: "roundToDollar", value, mode: "half-up" });
+var isMarried = {
+  kind: "or",
+  args: [
+    { kind: "cmp", op: "eq", left: fact36("filingStatus"), right: { kind: "enum", value: "mfj" } },
+    { kind: "cmp", op: "eq", left: fact36("filingStatus"), right: { kind: "enum", value: "mfs" } }
+  ]
+};
+var spForgiveness = (netTax, ei, t100) => {
+  let expr = money33("0");
+  for (let k = 9; k >= 0; k--) {
+    expr = {
+      kind: "if",
+      cond: {
+        kind: "cmp",
+        op: "le",
+        left: ei,
+        right: k === 0 ? t100 : add2(t100, money33(String(k * 25e3)))
+      },
+      then: {
+        kind: "mulRate",
+        base: netTax,
+        rate: { num: String(100 - 10 * k), den: "100" },
+        round: "half-up"
+      },
+      else: expr
+    };
+  }
+  return expr;
+};
+var taxableIncomeRule = (version2, from, to) => ({
+  id: "us.pa.taxable_income",
+  version: version2,
+  jurisdiction: "us.pa",
+  title: "Pennsylvania total taxable income (PA-40 line 9) \u2014 positive class amounts only",
+  citation: {
+    source: "72 P.S. \xA7 7303(a)(1)-(8); 2025 PA-40 Instructions (rev 04-25) pp. 8-20",
+    section: "72 P.S. \xA7 7303; PA-40 lines 1a-9",
+    url: "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40in.pdf",
+    excerpt: "Line 9 (2025 PA-40, verbatim): 'Add only the positive income amounts from Lines 1c, 2, 3, 4, 5, 6, 7 and 8. DO NOT ADD any losses.' Eight classes per \xA7 7303(a): compensation; interest; dividends (mutual-fund capital gains DISTRIBUTIONS are dividends, Line 3); net business/profession/farm; net gains from disposition of property; net rents/royalties/patents/copyrights; estate or trust income (cannot be negative); gambling and lottery winnings (noncash PA Lottery prizes exempt; cash prizes taxable, ticket costs for tickets bought on/after 1/1/2016 deductible from winnings). NO cross-class offset, NO carryforward/carryback, and NO spousal sharing: on a joint return, per class, one spouse's loss NEVER offsets the other's income (both-positive add; one-income-one-loss counts ONLY the income) \u2014 encoded as max0(taxpayer net) + max0(spouse net) for each loss-capable class (lines 4/5/6; PA-40 IN p.15, Mary & Ben examples). COMPENSATION: PA compensation is W-2 BOX 16, not Box 1 \u2014 401(k)/elective deferrals ARE taxable compensation; IRA contributions are NOT deductible; supply the Box16-Box1 difference via paCompensationAdjustment (default 0 assumes Box 16 = Box 1). Retirement income is NOT compensation when paid by an eligible employer plan after meeting the plan's age/years-of-service conditions AND retiring (code 7), and Social Security / RR / military pensions / Civil Service annuities / SERS / PSERS are always exempt; early distributions (codes 1-2) and pre-59\xBD IRA distributions are taxable compensation under the COST RECOVERY method (distribution minus previously-taxed contributions; PA has NO federal-style early-withdrawal exceptions) \u2014 cost-recovery basis math is agent-composed into the class facts, disclosed. Unemployment compensation, workers' comp, third-party sick pay, child support, alimony, and W-2 box-10 dependent care up to $5,000 are not taxable. APPROXIMATIONS (disclosed): compensation and its unreimbursed-expense offset (Sch UE, line 1b) are modeled at the return level, not per spouse \u2014 a spouse whose UE exceeds own compensation on a joint return would be overstated (rare; compose per-spouse and supply via paCompensationAdjustment if it matters). Reciprocal compensation states (IN, MD, NJ, OH, VA, WV) and part-year/nonresident apportionment are out of scope for this resident-return target."
+  },
+  effectiveFrom: from,
+  effectiveTo: to,
+  output: { type: "money" },
+  formula: add2(
+    // line 1c: net compensation (never negative on the printed form)
+    max04(sub2(add2(fact36("wages"), fact36("paCompensationAdjustment")), fact36("paUnreimbursedBusinessExpenses"))),
+    fact36("paInterestIncome"),
+    // line 2 (gross class)
+    fact36("paDividendIncome"),
+    // line 3 (gross class)
+    max04(fact36("paBusinessNetIncome")),
+    // line 4, taxpayer
+    max04(fact36("paSpouseBusinessNetIncome")),
+    // line 4, spouse
+    max04(fact36("paPropertyGainNet")),
+    // line 5, taxpayer
+    max04(fact36("paSpousePropertyGainNet")),
+    // line 5, spouse
+    max04(fact36("paRentRoyaltyNet")),
+    // line 6, taxpayer
+    max04(fact36("paSpouseRentRoyaltyNet")),
+    // line 6, spouse
+    fact36("paEstateTrustIncome"),
+    // line 7 (cannot be negative)
+    fact36("paGamblingWinnings")
+  )
+});
+var otherDeductionsRule = (version2, from, to) => ({
+  id: "us.pa.other_deductions",
+  version: version2,
+  jurisdiction: "us.pa",
+  title: "Pennsylvania other deductions (PA-40 line 10, Schedule O) \u2014 the exhaustive five",
+  citation: {
+    source: "2025 PA-40 Instructions (rev 04-25) pp. 9, 20-21; 2025 PA Schedule O + instructions",
+    section: "PA-40 line 10; Schedule O",
+    url: "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40o.pdf",
+    excerpt: "'PA law does not allow standard deductions, deductions for personal exemptions, itemized deductions, or deductions for personal expenses' (PA-40 IN p.9). Exactly FIVE line-10 deductions exist for 2025: (M) Medical Savings Account contributions and (H) Health Savings Account contributions, each limited to the amount 'allowed for federal income tax purposes'; (S) STUDENT LOAN INTEREST \u2014 NEW for 2025 \u2014 up to $2,500 per taxable year (no PA income phase-out; the federal studentLoanInterest fact is reused as the interest-paid input and capped here); (T) IRC \xA7 529 qualified tuition program contributions \u2014 maximum $19,000 PER BENEFICIARY, PER TAXPAYER-SPOUSE (2025; no deduction for 529-to-529 rollovers or beneficiary changes); (A) \xA7 529A PA ABLE contributions capped at the annual federal gift-tax exclusion ($19,000 for 2025). The per-beneficiary 529 cap and the ABLE cap CANNOT be enforced without per-beneficiary detail \u2014 the caller must supply already-capped totals (disclosed). Line 10 cannot exceed line 9; the Schedule O Section III PER-SPOUSE cap (each spouse limited to own line-9 income) is approximated at the return level (disclosed). Unreimbursed employee business expenses are a line-1b class expense (Schedule UE), never a line-10 deduction. The 2026 federal gift-exclusion amount for the ABLE cap must be re-verified at 2026 encoding."
+  },
+  effectiveFrom: from,
+  effectiveTo: to,
+  output: { type: "money" },
+  parameters: {
+    studentLoanInterestCap: { value: "250000", type: "money" },
+    // $2,500 (2025 PA cap)
+    per529BeneficiaryCap: { value: "1900000", type: "money" },
+    // $19,000 (disclosure)
+    ableGiftExclusionCap: { value: "1900000", type: "money" }
+    // $19,000 (2025)
+  },
+  formula: {
+    kind: "min",
+    args: [
+      add2({ kind: "min", args: [fact36("studentLoanInterest"), { kind: "param", name: "studentLoanInterestCap" }] }, fact36("pa529Contributions"), fact36("paAbleContributions"), fact36("paMsaHsaContributions")),
+      ruleRef30("us.pa.taxable_income")
+    ]
+  }
+});
+var incomeTaxRule2 = (version2, from, to, yearLabel) => ({
+  id: "us.pa.income_tax",
+  version: version2,
+  jurisdiction: "us.pa",
+  title: `Pennsylvania income tax \u2014 3.07% flat on adjusted PA taxable income (PA-40 line 12, ${yearLabel})`,
+  citation: {
+    source: "72 P.S. \xA7 7302 (current as of Jan 1, 2026); 2025 PA-40 line 12",
+    section: "72 P.S. \xA7 7302",
+    url: "https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-7302/",
+    excerpt: "\xA7 7302 imposes 'three and seven hundredths per cent' (3.07%) on residents' taxable income; PA-40 line 12: 'Multiply Line 11 by 3.07 percent (0.0307)', where line 11 = line 9 total PA taxable income minus line 10 other deductions. Rate verified unchanged for TY2026 (statute text current as of Jan 1, 2026; the Senate's proposed 2.8% cut was NOT enacted). This target computes GROSS tax (line 12); Tax Forgiveness (Schedule SP) is the separate us.pa.tax_forgiveness target, and the resident credit / WPTC / PA CDCC net against tax in the return composition. Local earned income tax (Act 32) is filed separately with local collectors and is out of scope. Rounding: PA-40 uses whole dollars (drop <$0.50, round up \u2265$0.50 = half-up). Filing threshold: PA gross taxable income over $33 (or any loss transaction) requires a return."
+  },
+  effectiveFrom: from,
+  effectiveTo: to,
+  output: { type: "money" },
+  parameters: {
+    filingThreshold: { value: "3300", type: "money" }
+    // $33 gross-income filing trigger
+  },
+  formula: rd2({
+    kind: "mulRate",
+    base: max04(sub2(ruleRef30("us.pa.taxable_income"), ruleRef30("us.pa.other_deductions"))),
+    rate: { num: "307", den: "10000" },
+    round: "half-up"
+  })
+});
+var paRules = [
+  taxableIncomeRule(1, "2025-01-01", "2027-01-01"),
+  otherDeductionsRule(1, "2025-01-01", "2027-01-01"),
+  incomeTaxRule2(2, "2025-01-01", "2026-01-01", "TY2025"),
+  incomeTaxRule2(3, "2026-01-01", "2027-01-01", "TY2026 \u2014 rate unchanged"),
+  {
+    id: "us.pa.tax_forgiveness",
+    version: 1,
+    jurisdiction: "us.pa",
+    title: "Pennsylvania Tax Forgiveness credit (Schedule SP, 72 P.S. \xA7 7304) \u2014 PA-40 line 21",
+    citation: {
+      source: "72 P.S. \xA7 7304; 2025 PA Schedule SP + instructions (PA-40 SP IN 04-25); 2025 PA-40 Instructions p. 36-39 (eligibility income tables)",
+      section: "Schedule SP Sections III-IV; PA-40 lines 19a-21",
+      url: "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40sp.pdf",
+      excerpt: "Printed 2025 eligibility-income tables (statutory, NOT indexed \u2014 structure verified against every printed cell): unmarried/separated/deceased base $6,500 at 100% forgiveness; MARRIED (even filing separately, using JOINT eligibility income) base $13,000; PLUS $9,500 per dependent child on every column; each additional $250 of eligibility income drops the forgiveness percentage 10 points (100/90/.../10%), so income beyond base+dependents+$2,250 gets nothing. Forgiveness applies to line 12 tax MINUS the line 22 resident credit (SP Section IV: the resident credit subtracts BEFORE forgiveness), never below zero. ELIGIBILITY INCOME = PA-40 line 9 taxable income PLUS nontaxable add-backs supplied via paEligibilityIncomeAddbacks: nontaxable interest/dividends/gains, alimony received, insurance proceeds and inheritances (incl. 1099-R code-4 box 1), gifts/awards/prizes (incl. noncash PA Lottery), non-PA income, nontaxable military pay (not combat), excluded home-sale gain, nontaxable educational assistance, and outside cash support (foster payments, spousal support from outside the household, cafeteria-plan benefits). NOT added back: Social Security/RRB, eligible retirement benefits, child support, military pensions, workers' comp, personal-injury damages, sick/disability pay. DEPENDENT = a CHILD (natural/adopted/step; grandchild of a grandparent; foster child of a foster parent \u2014 never aunts/uncles/unrelated persons) claimable as a federal dependent; adult qualifying children count. A claimant who is someone else's federal dependent is ineligible unless that person also qualifies (not modeled \u2014 disclose). 'Separated' (apart the last six months of the year or under written separation agreement) uses the unmarried table \u2014 supply via filingStatus; QSS/widowed is NOT married (Table 1); MFS IS married (Table 2, joint eligibility income \u2014 return-level approximation disclosed). Deceased-claimant annualization not modeled (refuse-by-disclosure). Defaults are CONSERVATIVE: paSpDependentChildren defaults to 0 (understates the threshold, never overstates the credit)."
+    },
+    effectiveFrom: "2025-01-01",
+    effectiveTo: "2027-01-01",
+    output: { type: "money" },
+    parameters: {
+      baseUnmarried: { value: "650000", type: "money" },
+      // $6,500
+      baseMarried: { value: "1300000", type: "money" },
+      // $13,000
+      perDependentChild: { value: "950000", type: "money" },
+      // $9,500
+      stepWidth: { value: "25000", type: "money" }
+      // $250 per 10-point drop
+    },
+    formula: rd2(spForgiveness(
+      // net tax: line 12 minus resident credit, floored at zero
+      max04(sub2(ruleRef30("us.pa.income_tax"), fact36("paResidentCredit"))),
+      // eligibility income: line 9 + add-backs
+      add2(ruleRef30("us.pa.taxable_income"), fact36("paEligibilityIncomeAddbacks")),
+      // 100% threshold: base + $9,500 x dependent children
+      add2({ kind: "if", cond: isMarried, then: { kind: "param", name: "baseMarried" }, else: { kind: "param", name: "baseUnmarried" } }, { kind: "mulInt", base: { kind: "param", name: "perDependentChild" }, count: fact36("paSpDependentChildren") })
+    ))
+  },
+  {
+    id: "us.pa.cdcc",
+    version: 1,
+    jurisdiction: "us.pa",
+    title: "Pennsylvania Child and Dependent Care Enhancement Tax Credit (Schedule DC) \u2014 100% of the federal \xA7 21 credit, refundable (TY2025)",
+    citation: {
+      source: "2025 PA Schedule DC + instructions (PA-40 DC IN 04-25); 2025 PA-40 Instructions pp. 22-23",
+      section: "Schedule DC; PA-40 line 23",
+      url: "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2025/2025_pa-40dc.pdf",
+      excerpt: "2025 Schedule DC: for PA residents receiving the federal IRC \xA7 21 credit, 'the credit is 100 percent of that amount' \u2014 the federal Form 2441 LINE 9a tentative credit (expenses capped $3,000 one / $6,000 two-or-more qualifying persons at the 35%\u219220% AGI slide), i.e. the PRE-liability-limit federal amount, because the PA credit is REFUNDABLE. Encoded as 100% of us.federal.cdcc.tentative (which already carries the \xA7 21 expense caps, earned-income limits, AGI percentage slide, and the MFS disallowance). The DC chart's printed caps ($1,050/$600 one dependent, $2,100/$1,200 two-plus at the $43,000 household-income break) are the federal formula's own outputs, not separate limits. Federal Form 2441 + Schedule 3 must be attached or DOR removes the credit (procedural, not modeled). TY2025 window only: the TY2026 federal \xA7 21 percentages change under OBBBA \xA7 70405 and PA's 100%-match treatment for 2026 was not yet verified at encoding \u2014 extend only after re-verification (refuses loudly for 2026 rather than guessing)."
+    },
+    effectiveFrom: "2025-01-01",
+    effectiveTo: "2026-01-01",
+    output: { type: "money" },
+    formula: rd2(ruleRef30("us.federal.cdcc.tentative"))
+  },
+  {
+    id: "us.pa.wptc",
+    version: 1,
+    jurisdiction: "us.pa",
+    title: "Working Pennsylvanians Tax Credit \u2014 10% of the federal EITC, max $805, refundable (first PA state EITC, TY2025+)",
+    citation: {
+      source: "2025-26 Pennsylvania budget (signed Nov 12, 2025); PA DOR Working Pennsylvanians Tax Credit page; PA DOR press release Jan 27, 2026 (web-verified 2026-07-24)",
+      section: "PA DOR WPTC guidance",
+      url: "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax/working-pennsylvanians-tax-credit",
+      excerpt: "DOR: 'If you receive the federal EITC, you automatically qualify' \u2014 the credit is 10 percent of the federal Earned Income Tax Credit, maximum $805, REFUNDABLE, and 'the Department of Revenue will automatically calculate your WPTC' from the attached federal 1040. Effective beginning with the 2026 filing season (TY2025 returns, per the DOR's Jan 27, 2026 press release promoting the credit for the then-current season). NOTE: the printed 2025 PA-40 (rev 04-25, which predates the November 2025 budget) has NO WPTC line \u2014 DOR applies it in processing; composers should report it as a DOR-applied credit note. CAVEAT (disclosed): the statutory text's effective-tax-year language should be re-verified against the enrolled act when published; this encoding follows the agency's own filing-season guidance. The $805 cap can bind only via rounding in TY2025 (max federal EITC $8,046 \u2192 10% = $804.60)."
+    },
+    effectiveFrom: "2025-01-01",
+    effectiveTo: "2027-01-01",
+    output: { type: "money" },
+    parameters: {
+      pctOfFederal: { value: "10", type: "int" },
+      cap: { value: "80500", type: "money" }
+      // $805
+    },
+    formula: rd2({
+      kind: "min",
+      args: [
+        { kind: "mulRate", base: ruleRef30("us.federal.eitc"), rate: { num: "10", den: "100" }, round: "half-up" },
+        { kind: "param", name: "cap" }
+      ]
+    })
+  }
+];
+
 // ../corpus-us-federal/dist/rules/state-other.js
-var flatBase = { kind: "max0", arg: fact33("stateTaxableIncome") };
+var flatBase = { kind: "max0", arg: fact36("stateTaxableIncome") };
 function flatTax(args) {
   return {
     id: `us.${args.st}.income_tax`,
@@ -33969,7 +35076,7 @@ var otherStateRules = [
     output: { type: "money" },
     formula: {
       kind: "if",
-      cond: { kind: "cmp", op: "gt", left: fact33("longTermCapitalGains"), right: { kind: "money", cents: "0" } },
+      cond: { kind: "cmp", op: "gt", left: fact36("longTermCapitalGains"), right: { kind: "money", cents: "0" } },
       then: {
         kind: "unsupported",
         reason: "Washington taxes no wages, but long-term capital gains are present \u2014 the RCW 82.87 7% capital-gains excise (indexed ~$270k deduction, real-estate/retirement exemptions) is not modeled; compute it separately and disclose"
@@ -33978,15 +35085,8 @@ var otherStateRules = [
     }
   },
   // ---- flat-rate states (TY2025, web-verified) ---------------------------
-  flatTax({
-    st: "pa",
-    name: "Pennsylvania",
-    ratePctTimes100: "307",
-    source: "72 Pa. Stat. \xA7 7302; Tax Foundation 2025 state rate survey (web-verified July 2026)",
-    section: "72 P.S. \xA7 7302",
-    url: "https://www.pa.gov/agencies/revenue.html",
-    excerpt: "Pennsylvania: 3.07% flat on PA taxable income. NO standard deduction and NO personal exemption. CAUTION: PA taxes EIGHT SEPARATE INCOME CLASSES (compensation, interest, dividends, net profits, gains, rents, estates, gambling) with NO netting of a loss in one class against income in another, and retirement income (401(k)/IRA distributions after retirement age, Social Security) is fully EXEMPT. PA Tax Forgiveness (Schedule SP) can eliminate tax at low incomes \u2014 not modeled, disclose. Compose stateTaxableIncome per the class rules before calling."
-  }),
+  // (PA graduated to the deep pack: see state-pa.ts — us.pa.income_tax v2+
+  //  computes the class-netted base itself; the thin v1 is superseded.)
   flatTax({
     st: "in",
     name: "Indiana",
@@ -34175,19 +35275,20 @@ var stateParameterRules = [
   ...vaRules,
   ...caRules,
   ...nyRules,
+  ...paRules,
   ...otherStateRules
 ];
 
 // ../corpus-us-federal/dist/rules/qbi.js
-var fact34 = (factId) => ({ kind: "fact", factId });
-var money31 = (cents) => ({ kind: "money", cents });
-var ruleRef29 = (ruleId) => ({ kind: "rule", ruleId });
+var fact37 = (factId) => ({ kind: "fact", factId });
+var money34 = (cents) => ({ kind: "money", cents });
+var ruleRef31 = (ruleId) => ({ kind: "rule", ruleId });
 var param17 = (name) => ({ kind: "param", name });
-var zero21 = money31("0");
+var zero24 = money34("0");
 var isStatus11 = (status) => ({
   kind: "cmp",
   op: "eq",
-  left: fact34("filingStatus"),
+  left: fact37("filingStatus"),
   right: { kind: "enum", value: status }
 });
 var pctOf2 = (num, den, base) => ({
@@ -34207,31 +35308,31 @@ var qbi = {
           kind: "max0",
           arg: {
             kind: "sub",
-            left: fact34("selfEmploymentNetProfit"),
+            left: fact37("selfEmploymentNetProfit"),
             right: {
               kind: "add",
               args: [
-                ruleRef29("us.federal.se_tax_half_deduction"),
-                ruleRef29("us.federal.sep_deduction"),
-                ruleRef29("us.federal.sehi_deduction")
+                ruleRef31("us.federal.se_tax_half_deduction"),
+                ruleRef31("us.federal.sep_deduction"),
+                ruleRef31("us.federal.sehi_deduction")
               ]
             }
           }
         },
-        fact34("k1OrdinaryBusinessIncome")
+        fact37("k1OrdinaryBusinessIncome")
       ]
     },
-    right: fact34("qbiLossOffset")
+    right: fact37("qbiLossOffset")
   }
 };
 var hasBusinessIncome = {
   kind: "or",
   args: [
-    { kind: "cmp", op: "gt", left: fact34("selfEmploymentNetProfit"), right: zero21 },
-    { kind: "cmp", op: "gt", left: fact34("k1OrdinaryBusinessIncome"), right: zero21 }
+    { kind: "cmp", op: "gt", left: fact37("selfEmploymentNetProfit"), right: zero24 },
+    { kind: "cmp", op: "gt", left: fact37("k1OrdinaryBusinessIncome"), right: zero24 }
   ]
 };
-var taxableBeforeQbi = ruleRef29("us.federal.taxable_income_before_qbi");
+var taxableBeforeQbi = ruleRef31("us.federal.taxable_income_before_qbi");
 var wageLimitOf = (w2, ubia) => ({
   kind: "max",
   args: [
@@ -34266,8 +35367,8 @@ function qbiRule(version2, effectiveFrom, effectiveTo, yearLabel, threshold2, ba
   };
   const excessCapped = { kind: "min", args: [excess, band] };
   const tentative = pctOf2("20", "100", qbi);
-  const w2 = fact34("qbiW2Wages");
-  const ubia = fact34("qbiUBIA");
+  const w2 = fact37("qbiW2Wages");
+  const ubia = fact37("qbiUBIA");
   const nonSstb = {
     kind: "if",
     cond: { kind: "cmp", op: "ge", left: excess, right: band },
@@ -34285,22 +35386,25 @@ function qbiRule(version2, effectiveFrom, effectiveTo, yearLabel, threshold2, ba
   const sstb = {
     kind: "if",
     cond: { kind: "cmp", op: "ge", left: excess, right: band },
-    then: zero21,
+    then: zero24,
     else: phasedReduction(pctOf2("20", "100", scale(qbi)), wageLimitOf(scale(w2), scale(ubia)), excessCapped, band)
   };
   const businessPart = {
     kind: "if",
-    cond: { kind: "cmp", op: "eq", left: excess, right: zero21 },
+    cond: { kind: "cmp", op: "eq", left: excess, right: zero24 },
     then: tentative,
     // at or below the threshold: no SSTB question, no limits
-    else: { kind: "if", cond: fact34("businessIsSSTB"), then: sstb, else: nonSstb }
+    else: { kind: "if", cond: fact37("businessIsSSTB"), then: sstb, else: nonSstb }
   };
   const overall = pctOf2("20", "100", {
     kind: "max0",
     arg: {
       kind: "sub",
       left: taxableBeforeQbi,
-      right: { kind: "add", args: [fact34("longTermCapitalGains"), fact34("qualifiedDividends")] }
+      right: {
+        kind: "add",
+        args: [ruleRef31("us.federal.schedule_d.preferential_lt_gain"), fact37("qualifiedDividends")]
+      }
     }
   });
   const limited = { kind: "min", args: [businessPart, overall] };
@@ -34339,23 +35443,23 @@ function qbiRule(version2, effectiveFrom, effectiveTo, yearLabel, threshold2, ba
       kind: "if",
       cond: hasBusinessIncome,
       then: withFloor,
-      else: zero21
+      else: zero24
     }
   };
 }
 var qbiRules = [
   qbiRule(
-    7,
-    // v3 refused above the threshold; v5 added the W-2/UBIA + SSTB mechanics; v7 counts qualifiedDividends in the § 199A(a)(2)/(e)(3) overall limit
+    9,
+    // v7 counted qualifiedDividends in the § 199A(a)(2)/(e)(3) overall limit; v9 takes the schedule_d netted LT gain there
     "2025-01-01",
     "2026-01-01",
     "2025",
     {
       kind: "if",
       cond: isStatus11("mfj"),
-      then: money31("39460000"),
+      then: money34("39460000"),
       // $394,600
-      else: money31("19730000")
+      else: money34("19730000")
       // $197,300 (incl. MFS)
     },
     "5000000",
@@ -34365,23 +35469,23 @@ var qbiRules = [
     false
   ),
   qbiRule(
-    8,
-    // v4 refused above the threshold; v6 added the mechanics + OBBBA band; v8 counts qualifiedDividends in the overall limit
+    10,
+    // v8 counted qualifiedDividends in the overall limit; v10 takes the schedule_d netted LT gain there
     "2026-01-01",
     "2027-01-01",
     "2026",
     {
       kind: "match",
-      on: fact34("filingStatus"),
+      on: fact37("filingStatus"),
       cases: [
-        { when: "mfj", value: money31("40350000") },
+        { when: "mfj", value: money34("40350000") },
         // $403,500
-        { when: "mfs", value: money31("20177500") },
+        { when: "mfs", value: money34("20177500") },
         // $201,775
-        { when: "single", value: money31("20175000") },
+        { when: "single", value: money34("20175000") },
         // $201,750
-        { when: "hoh", value: money31("20175000") },
-        { when: "qss", value: money31("20175000") }
+        { when: "hoh", value: money34("20175000") },
+        { when: "qss", value: money34("20175000") }
       ]
     },
     "7500000",
@@ -34393,12 +35497,12 @@ var qbiRules = [
 ];
 
 // ../corpus-us-federal/dist/rules/self-employment.js
-var fact35 = (factId) => ({ kind: "fact", factId });
-var money32 = (cents) => ({ kind: "money", cents });
-var ruleRef30 = (ruleId) => ({ kind: "rule", ruleId });
+var fact38 = (factId) => ({ kind: "fact", factId });
+var money35 = (cents) => ({ kind: "money", cents });
+var ruleRef32 = (ruleId) => ({ kind: "rule", ruleId });
 var param18 = (name) => ({ kind: "param", name });
-var zero22 = money32("0");
-var seNetEarnings = ruleRef30("us.federal.se_net_earnings");
+var zero25 = money35("0");
+var seNetEarnings = ruleRef32("us.federal.se_net_earnings");
 function seTaxRule(version2, effectiveFrom, effectiveTo, wageBaseCents, yearLabel) {
   return {
     id: "us.federal.se_tax",
@@ -34422,10 +35526,10 @@ function seTaxRule(version2, effectiveFrom, effectiveTo, wageBaseCents, yearLabe
     formula: {
       kind: "if",
       cond: { kind: "cmp", op: "lt", left: seNetEarnings, right: param18("seFloor") },
-      then: zero22,
+      then: zero25,
       else: {
         kind: "if",
-        cond: fact35("useFormulaMethod"),
+        cond: fact38("useFormulaMethod"),
         then: { kind: "add", args: [oasdiComponent, medicareComponent] },
         else: {
           // printed Schedule SE: lines 10 and 11 each entered in whole dollars
@@ -34441,9 +35545,9 @@ function seTaxRule(version2, effectiveFrom, effectiveTo, wageBaseCents, yearLabe
 }
 var wagesForBase = {
   kind: "if",
-  cond: { kind: "cmp", op: "gt", left: fact35("socialSecurityWages"), right: zero22 },
-  then: fact35("socialSecurityWages"),
-  else: fact35("wages")
+  cond: { kind: "cmp", op: "gt", left: fact38("socialSecurityWages"), right: zero25 },
+  then: fact38("socialSecurityWages"),
+  else: fact38("wages")
 };
 var oasdiComponent = {
   kind: "mulRate",
@@ -34487,7 +35591,7 @@ var selfEmploymentRules = [
     output: { type: "money" },
     formula: {
       kind: "mulRate",
-      base: fact35("selfEmploymentNetProfit"),
+      base: fact38("selfEmploymentNetProfit"),
       rate: { num: "9235", den: "10000" },
       round: "half-up"
     }
@@ -34514,10 +35618,10 @@ var selfEmploymentRules = [
     output: { type: "money" },
     formula: {
       kind: "if",
-      cond: fact35("useFormulaMethod"),
+      cond: fact38("useFormulaMethod"),
       then: {
         kind: "mulRate",
-        base: ruleRef30("us.federal.se_tax"),
+        base: ruleRef32("us.federal.se_tax"),
         rate: { num: "50", den: "100" },
         round: "half-up"
       },
@@ -34525,7 +35629,7 @@ var selfEmploymentRules = [
         kind: "roundToDollar",
         value: {
           kind: "mulRate",
-          base: ruleRef30("us.federal.se_tax"),
+          base: ruleRef32("us.federal.se_tax"),
           rate: { num: "50", den: "100" },
           round: "half-up"
         },
@@ -34536,17 +35640,17 @@ var selfEmploymentRules = [
 ];
 
 // ../corpus-us-federal/dist/rules/senior-deduction.js
-var fact36 = (factId) => ({ kind: "fact", factId });
-var money33 = (cents) => ({ kind: "money", cents });
-var ruleRef31 = (ruleId) => ({ kind: "rule", ruleId });
+var fact39 = (factId) => ({ kind: "fact", factId });
+var money36 = (cents) => ({ kind: "money", cents });
+var ruleRef33 = (ruleId) => ({ kind: "rule", ruleId });
 var param19 = (name) => ({ kind: "param", name });
 var isStatus12 = (status) => ({
   kind: "cmp",
   op: "eq",
-  left: fact36("filingStatus"),
+  left: fact39("filingStatus"),
   right: { kind: "enum", value: status }
 });
-var zero23 = money33("0");
+var zero26 = money36("0");
 function perSeniorNet() {
   return {
     kind: "max0",
@@ -34559,8 +35663,8 @@ function perSeniorNet() {
           kind: "max0",
           arg: {
             kind: "sub",
-            left: ruleRef31("us.federal.agi"),
-            right: ruleRef31("us.federal.senior_deduction.magi_threshold")
+            left: ruleRef33("us.federal.agi"),
+            right: ruleRef33("us.federal.senior_deduction.magi_threshold")
           }
         },
         rate: { num: "6", den: "100" },
@@ -34597,17 +35701,17 @@ var seniorDeductionRules = [
       // § 151(d)(5)(C)(v): married taxpayers must file jointly — MFS gets $0.
       kind: "if",
       cond: isStatus12("mfs"),
-      then: zero23,
+      then: zero26,
       else: {
         // Only compute (and only demand the threshold) when a senior exists.
         kind: "if",
         cond: {
           kind: "or",
           args: [
-            fact36("isAge65OrOlder"),
+            fact39("isAge65OrOlder"),
             {
               kind: "and",
-              args: [isStatus12("mfj"), fact36("spouseIsAge65OrOlder")]
+              args: [isStatus12("mfj"), fact39("spouseIsAge65OrOlder")]
             }
           ]
         },
@@ -34619,22 +35723,22 @@ var seniorDeductionRules = [
           args: [
             {
               kind: "if",
-              cond: fact36("isAge65OrOlder"),
+              cond: fact39("isAge65OrOlder"),
               then: perSeniorNet(),
-              else: zero23
+              else: zero26
             },
             {
               kind: "if",
               cond: {
                 kind: "and",
-                args: [isStatus12("mfj"), fact36("spouseIsAge65OrOlder")]
+                args: [isStatus12("mfj"), fact39("spouseIsAge65OrOlder")]
               },
               then: perSeniorNet(),
-              else: zero23
+              else: zero26
             }
           ]
         },
-        else: zero23
+        else: zero26
       }
     }
   },
@@ -34654,17 +35758,17 @@ var seniorDeductionRules = [
     output: { type: "money" },
     formula: {
       kind: "match",
-      on: fact36("filingStatus"),
+      on: fact39("filingStatus"),
       cases: [
         // $150,000 only "in the case of a joint return"; QSS is not a joint
         // return. MFS is excluded from the deduction entirely (never reached).
-        { when: "mfj", value: money33("15000000") },
+        { when: "mfj", value: money36("15000000") },
         // $150,000
-        { when: "single", value: money33("7500000") },
+        { when: "single", value: money36("7500000") },
         // $75,000
-        { when: "hoh", value: money33("7500000") },
+        { when: "hoh", value: money36("7500000") },
         // $75,000
-        { when: "qss", value: money33("7500000") }
+        { when: "qss", value: money36("7500000") }
         // $75,000
       ]
     }
@@ -34672,9 +35776,9 @@ var seniorDeductionRules = [
 ];
 
 // ../corpus-us-federal/dist/rules/social-security.js
-var fact37 = (factId) => ({ kind: "fact", factId });
-var money34 = (cents) => ({ kind: "money", cents });
-var ruleRef32 = (ruleId) => ({ kind: "rule", ruleId });
+var fact40 = (factId) => ({ kind: "fact", factId });
+var money37 = (cents) => ({ kind: "money", cents });
+var ruleRef34 = (ruleId) => ({ kind: "rule", ruleId });
 var param20 = (name) => ({ kind: "param", name });
 var pct2 = (num, base) => ({
   kind: "mulRate",
@@ -34689,51 +35793,53 @@ var magiBase = {
     left: {
       kind: "add",
       args: [
-        fact37("wages"),
-        fact37("taxableInterest"),
-        fact37("taxExemptInterest"),
+        fact40("wages"),
+        fact40("taxableInterest"),
+        fact40("taxExemptInterest"),
         // § 86(b)(2)(B): "increased by the amount of interest… exempt from tax"
-        fact37("longTermCapitalGains"),
-        fact37("qualifiedDividends"),
-        fact37("shortTermCapitalGains"),
-        fact37("ordinaryDividends"),
-        fact37("selfEmploymentNetProfit"),
-        fact37("k1OrdinaryBusinessIncome"),
-        fact37("taxableIraDistributions"),
-        fact37("taxablePensionsAndAnnuities"),
-        fact37("unemploymentCompensation"),
-        fact37("otherOrdinaryIncome"),
-        fact37("scheduleENetIncome")
+        ruleRef34("us.federal.schedule_d.preferential_lt_gain"),
+        fact40("qualifiedDividends"),
+        ruleRef34("us.federal.schedule_d.ordinary_st_gain"),
+        fact40("ordinaryDividends"),
+        fact40("selfEmploymentNetProfit"),
+        fact40("k1OrdinaryBusinessIncome"),
+        fact40("taxableIraDistributions"),
+        fact40("taxablePensionsAndAnnuities"),
+        ruleRef34("us.federal.pension.simplified_method_taxable"),
+        fact40("unemploymentCompensation"),
+        fact40("otherOrdinaryIncome"),
+        fact40("scheduleENetIncome"),
+        ruleRef34("us.federal.rental.net_income")
       ]
     },
     right: {
       kind: "add",
       args: [
-        ruleRef32("us.federal.capital_loss_ordinary_offset"),
-        fact37("nonpassiveScheduleELoss")
+        ruleRef34("us.federal.capital_loss_ordinary_offset"),
+        fact40("nonpassiveScheduleELoss")
       ]
     }
   },
   right: {
     kind: "add",
     args: [
-      ruleRef32("us.federal.above_the_line_adjustments"),
-      ruleRef32("us.federal.ira_deduction")
+      ruleRef34("us.federal.above_the_line_adjustments"),
+      ruleRef34("us.federal.ira_deduction")
     ]
   }
 };
-var ss = fact37("socialSecurityBenefits");
+var ss = fact40("socialSecurityBenefits");
 var provisional = { kind: "add", args: [magiBase, pct2("50", ss)] };
 var isMfs3 = {
   kind: "cmp",
   op: "eq",
-  left: fact37("filingStatus"),
+  left: fact40("filingStatus"),
   right: { kind: "enum", value: "mfs" }
 };
 var isMfj = {
   kind: "cmp",
   op: "eq",
-  left: fact37("filingStatus"),
+  left: fact40("filingStatus"),
   right: { kind: "enum", value: "mfj" }
 };
 var byJoint = (joint, other) => ({
@@ -34745,8 +35851,8 @@ var byJoint = (joint, other) => ({
 var socialSecurityRules = [
   {
     id: "us.federal.taxable_social_security",
-    version: 7,
-    // v4 predated the nonpassive Schedule E loss fact; v5 predated the standalone qualifiedDividends fact; v6 predated shortTermCapitalGains/ordinaryDividends
+    version: 8,
+    // v7 read the raw gain facts; the § 86 income measure now takes the schedule_d netted results, the simplified-method pension taxable amount, and computed net rental income
     jurisdiction: "us.federal",
     title: "Taxable Social Security benefits (\xA7 86: the 0/50/85% worksheet)",
     citation: {
@@ -34774,8 +35880,8 @@ var socialSecurityRules = [
     },
     formula: {
       kind: "if",
-      cond: { kind: "cmp", op: "eq", left: ss, right: money34("0") },
-      then: money34("0"),
+      cond: { kind: "cmp", op: "eq", left: ss, right: money37("0") },
+      then: money37("0"),
       else: {
         kind: "if",
         cond: isMfs3,
@@ -34828,14 +35934,14 @@ var socialSecurityRules = [
 ];
 
 // ../corpus-us-federal/dist/rules/standard-deduction.js
-var J24 = "us.federal";
-var fact38 = (factId) => ({ kind: "fact", factId });
-var money35 = (cents) => ({ kind: "money", cents });
-var ruleRef33 = (ruleId) => ({ kind: "rule", ruleId });
+var J27 = "us.federal";
+var fact41 = (factId) => ({ kind: "fact", factId });
+var money38 = (cents) => ({ kind: "money", cents });
+var ruleRef35 = (ruleId) => ({ kind: "rule", ruleId });
 var isStatus13 = (status) => ({
   kind: "cmp",
   op: "eq",
-  left: fact38("filingStatus"),
+  left: fact41("filingStatus"),
   right: { kind: "enum", value: status }
 });
 var standardDeductionRules = [
@@ -34843,7 +35949,7 @@ var standardDeductionRules = [
     id: "us.federal.standard_deduction.base_amount",
     version: 2,
     // v1 held pre-OBBBA Rev. Proc. 2024-40 amounts ($15,000/$30,000/$22,500)
-    jurisdiction: J24,
+    jurisdiction: J27,
     title: "Basic standard deduction amount by filing status (TY2025, as amended by OBBBA)",
     citation: {
       source: "26 U.S.C. \xA7 63(c), as amended by Pub. L. 119-21 (OBBBA) \xA7 70102",
@@ -34856,17 +35962,17 @@ var standardDeductionRules = [
     output: { type: "money" },
     formula: {
       kind: "match",
-      on: fact38("filingStatus"),
+      on: fact41("filingStatus"),
       cases: [
-        { when: "single", value: money35("1575000") },
+        { when: "single", value: money38("1575000") },
         // $15,750
-        { when: "mfs", value: money35("1575000") },
+        { when: "mfs", value: money38("1575000") },
         // $15,750 (same as single)
-        { when: "mfj", value: money35("3150000") },
+        { when: "mfj", value: money38("3150000") },
         // $31,500
-        { when: "qss", value: money35("3150000") },
+        { when: "qss", value: money38("3150000") },
         // $31,500 (§ 1(j)(2)(A): "…and Surviving Spouses")
-        { when: "hoh", value: money35("2362500") }
+        { when: "hoh", value: money38("2362500") }
         // $23,625
       ]
     }
@@ -34874,7 +35980,7 @@ var standardDeductionRules = [
   {
     id: "us.federal.standard_deduction.base_amount",
     version: 3,
-    jurisdiction: J24,
+    jurisdiction: J27,
     title: "Basic standard deduction amount by filing status (TY2026)",
     citation: {
       source: "26 U.S.C. \xA7 63(c); Rev. Proc. 2025-32",
@@ -34887,17 +35993,17 @@ var standardDeductionRules = [
     output: { type: "money" },
     formula: {
       kind: "match",
-      on: fact38("filingStatus"),
+      on: fact41("filingStatus"),
       cases: [
-        { when: "single", value: money35("1610000") },
+        { when: "single", value: money38("1610000") },
         // $16,100
-        { when: "mfs", value: money35("1610000") },
+        { when: "mfs", value: money38("1610000") },
         // $16,100 ("single or married filing separately")
-        { when: "mfj", value: money35("3220000") },
+        { when: "mfj", value: money38("3220000") },
         // $32,200
-        { when: "qss", value: money35("3220000") },
+        { when: "qss", value: money38("3220000") },
         // $32,200 (surviving spouse)
-        { when: "hoh", value: money35("2415000") }
+        { when: "hoh", value: money38("2415000") }
         // $24,150
       ]
     }
@@ -34905,7 +36011,7 @@ var standardDeductionRules = [
   {
     id: "us.federal.standard_deduction.base",
     version: 1,
-    jurisdiction: J24,
+    jurisdiction: J27,
     title: "Basic standard deduction",
     citation: {
       source: "26 U.S.C. \xA7 63(c)(2)",
@@ -34916,12 +36022,12 @@ var standardDeductionRules = [
     effectiveFrom: "2025-01-01",
     // structural: open-ended
     output: { type: "money" },
-    formula: ruleRef33("us.federal.standard_deduction.base_amount")
+    formula: ruleRef35("us.federal.standard_deduction.base_amount")
   },
   {
     id: "us.federal.standard_deduction.dependent_limit",
     version: 1,
-    jurisdiction: J24,
+    jurisdiction: J27,
     title: "Limitation on basic standard deduction of a dependent",
     citation: {
       source: "26 U.S.C. \xA7 63(c)(5); Rev. Proc. 2024-40 \xA7 2.15(2); Rev. Proc. 2025-32 \xA7 4.14(2)",
@@ -34933,19 +36039,19 @@ var standardDeductionRules = [
     effectiveTo: "2027-01-01",
     // same dollar amounts apply in 2025 and 2026
     output: { type: "money" },
-    applicability: fact38("isClaimedAsDependent"),
+    applicability: fact41("isClaimedAsDependent"),
     // min(normal base amount, max($1,350, earned income + $450))
     // simplified: earned income approximated as wages
     formula: {
       kind: "min",
       args: [
-        ruleRef33("us.federal.standard_deduction.base_amount"),
+        ruleRef35("us.federal.standard_deduction.base_amount"),
         {
           kind: "max",
           args: [
-            money35("135000"),
+            money38("135000"),
             // $1,350
-            { kind: "add", args: [fact38("wages"), money35("45000")] }
+            { kind: "add", args: [fact41("wages"), money38("45000")] }
             // + $450
           ]
         }
@@ -34956,7 +36062,7 @@ var standardDeductionRules = [
   {
     id: "us.federal.standard_deduction.mfs_spouse_itemizes",
     version: 1,
-    jurisdiction: J24,
+    jurisdiction: J27,
     title: "MFS standard deduction is zero when the spouse itemizes",
     citation: {
       source: "26 U.S.C. \xA7 63(c)(6)(A)",
@@ -34972,10 +36078,10 @@ var standardDeductionRules = [
     applicability: {
       kind: "if",
       cond: isStatus13("mfs"),
-      then: fact38("spouseItemizes"),
+      then: fact41("spouseItemizes"),
       else: { kind: "bool", value: false }
     },
-    formula: money35("0"),
+    formula: money38("0"),
     // § 63(c)(6) zeroes the ENTIRE standard deduction (basic + additional),
     // so this overrides the sum rule, not just the basic component.
     overrides: { ruleId: "us.federal.standard_deduction", priority: 10 }
@@ -34995,7 +36101,7 @@ var standardDeductionRules = [
   {
     id: "us.federal.standard_deduction",
     version: 1,
-    jurisdiction: J24,
+    jurisdiction: J27,
     title: "Standard deduction",
     citation: {
       source: "26 U.S.C. \xA7 63(c)(1)",
@@ -35009,8 +36115,8 @@ var standardDeductionRules = [
     formula: {
       kind: "add",
       args: [
-        ruleRef33("us.federal.standard_deduction.base"),
-        ruleRef33("us.federal.standard_deduction.additional")
+        ruleRef35("us.federal.standard_deduction.base"),
+        ruleRef35("us.federal.standard_deduction.additional")
       ]
     }
   }
@@ -35018,7 +36124,7 @@ var standardDeductionRules = [
 function additionalRule(version2, effectiveFrom, effectiveTo, marriedCents, unmarriedCents, label) {
   const perStatusAmount = {
     kind: "match",
-    on: fact38("filingStatus"),
+    on: fact41("filingStatus"),
     cases: [
       // the higher amount is for "unmarried AND not a surviving spouse" —
       // MFS and QSS get the married amount (read from both Rev. Procs.)
@@ -35033,12 +36139,12 @@ function additionalRule(version2, effectiveFrom, effectiveTo, marriedCents, unma
     kind: "if",
     cond,
     then: perStatusAmount,
-    else: money35("0")
+    else: money38("0")
   });
   return {
     id: "us.federal.standard_deduction.additional",
     version: version2,
-    jurisdiction: J24,
+    jurisdiction: J27,
     title: `Additional standard deduction for the aged and blind (TY${label.year})`,
     citation: {
       source: `26 U.S.C. \xA7 63(f); ${label.sourceRevProc}`,
@@ -35056,15 +36162,15 @@ function additionalRule(version2, effectiveFrom, effectiveTo, marriedCents, unma
     formula: {
       kind: "add",
       args: [
-        addIf(fact38("isAge65OrOlder")),
-        addIf(fact38("isBlind")),
+        addIf(fact41("isAge65OrOlder")),
+        addIf(fact41("isBlind")),
         addIf({
           kind: "and",
-          args: [isStatus13("mfj"), fact38("spouseIsAge65OrOlder")]
+          args: [isStatus13("mfj"), fact41("spouseIsAge65OrOlder")]
         }),
         addIf({
           kind: "and",
-          args: [isStatus13("mfj"), fact38("spouseIsBlind")]
+          args: [isStatus13("mfj"), fact41("spouseIsBlind")]
         })
       ]
     }
@@ -35072,12 +36178,12 @@ function additionalRule(version2, effectiveFrom, effectiveTo, marriedCents, unma
 }
 
 // ../corpus-us-federal/dist/rules/tips-eligibility.js
-var fact39 = (factId) => ({ kind: "fact", factId });
+var fact42 = (factId) => ({ kind: "fact", factId });
 var boolLit = (value) => ({ kind: "bool", value });
 var isStatus14 = (status) => ({
   kind: "cmp",
   op: "eq",
-  left: fact39("filingStatus"),
+  left: fact42("filingStatus"),
   right: { kind: "enum", value: status }
 });
 var WINDOW = { effectiveFrom: "2025-01-01", effectiveTo: "2029-01-01" };
@@ -35097,7 +36203,7 @@ var tipsEligibilityRules = [
     output: { type: "bool" },
     formula: {
       kind: "match",
-      on: fact39("occupation"),
+      on: fact42("occupation"),
       cases: [
         ...TIPPED_OCCUPATIONS.map((o) => ({ when: o.slug, value: boolLit(true) })),
         { when: "other", value: boolLit(false) }
@@ -35124,23 +36230,23 @@ var tipsEligibilityRules = [
       args: [
         { kind: "not", arg: isStatus14("mfs") },
         { kind: "rule", ruleId: "us.federal.eligible.tips_occupation" },
-        fact39("tipsWereVoluntary"),
-        { kind: "not", arg: fact39("employerIsSSTB") }
+        fact42("tipsWereVoluntary"),
+        { kind: "not", arg: fact42("employerIsSSTB") }
       ]
     }
   }
 ];
 
 // ../corpus-us-federal/dist/rules/tips-overtime.js
-var fact40 = (factId) => ({ kind: "fact", factId });
-var money36 = (cents) => ({ kind: "money", cents });
-var ruleRef34 = (ruleId) => ({ kind: "rule", ruleId });
+var fact43 = (factId) => ({ kind: "fact", factId });
+var money39 = (cents) => ({ kind: "money", cents });
+var ruleRef36 = (ruleId) => ({ kind: "rule", ruleId });
 var param21 = (name) => ({ kind: "param", name });
-var zero24 = money36("0");
+var zero27 = money39("0");
 var isStatus15 = (status) => ({
   kind: "cmp",
   op: "eq",
-  left: fact40("filingStatus"),
+  left: fact43("filingStatus"),
   right: { kind: "enum", value: status }
 });
 function cappedPhasedDeduction(qualifiedFactId, cap, ineligible = isStatus15("mfs")) {
@@ -35148,22 +36254,22 @@ function cappedPhasedDeduction(qualifiedFactId, cap, ineligible = isStatus15("mf
     kind: "if",
     // LAZY FIRST: with no qualified amount, no eligibility facts are ever
     // demanded — a taxpayer without tips is never asked their occupation
-    cond: { kind: "cmp", op: "gt", left: fact40(qualifiedFactId), right: zero24 },
+    cond: { kind: "cmp", op: "gt", left: fact43(qualifiedFactId), right: zero27 },
     then: {
       kind: "if",
       cond: ineligible,
-      then: zero24,
+      then: zero27,
       else: {
         kind: "max0",
         arg: {
           kind: "sub",
           left: {
             kind: "min",
-            args: [fact40(qualifiedFactId), cap]
+            args: [fact43(qualifiedFactId), cap]
           },
           right: {
             kind: "mulInt",
-            base: money36("10000"),
+            base: money39("10000"),
             // $100 per step
             count: {
               kind: "stepUnits",
@@ -35171,7 +36277,7 @@ function cappedPhasedDeduction(qualifiedFactId, cap, ineligible = isStatus15("mf
                 kind: "max0",
                 arg: {
                   kind: "sub",
-                  left: ruleRef34("us.federal.agi"),
+                  left: ruleRef36("us.federal.agi"),
                   right: {
                     kind: "if",
                     cond: isStatus15("mfj"),
@@ -35189,7 +36295,7 @@ function cappedPhasedDeduction(qualifiedFactId, cap, ineligible = isStatus15("mf
         }
       }
     },
-    else: zero24
+    else: zero27
   };
 }
 var WINDOW2 = { effectiveFrom: "2025-01-01", effectiveTo: "2029-01-01" };
@@ -35256,7 +36362,7 @@ var tipsOvertimeRules = [
 // ../corpus-us-federal/dist/index.js
 var corpusInput = {
   name: "@invaro/opentax-corpus-us-federal",
-  version: "0.35.0",
+  version: "0.37.0",
   rules: [
     ...corporateRules,
     ...corporate1120Rules,
@@ -35270,6 +36376,9 @@ var corpusInput = {
     ...educationCreditRules,
     ...iraRules,
     ...ira8606Rules,
+    ...scheduleDRules,
+    ...rentalRules,
+    ...pensionRules,
     ...capitalLossRules,
     ...kiddieRules,
     ...incomeRules,
@@ -35339,6 +36448,39 @@ var documentsShape = external_exports.object({
     box5: usd2.describe("net benefits (box 5) \u2014 includible amount computed by the \xA7 86 0/50/85% formula, not judged here"),
     box6: usd2.optional().describe("voluntary federal income tax withheld")
   }).strict()).optional().describe("one entry per SSA-1099 (or RRB-1099 tier-1 equivalent); box 5 sums into socialSecurityBenefits, box 6 into withholding"),
+  f1099necs: external_exports.array(external_exports.object({
+    box1: usd2.describe("nonemployee compensation (gross)"),
+    box4: usd2.optional().describe("federal income tax withheld")
+  }).strict()).optional().describe("one entry per 1099-NEC; box 1 sums into Schedule C gross receipts and nets against scheduleCExpensesTotal"),
+  f1099ks: external_exports.array(external_exports.object({
+    box1a: usd2.describe("gross amount of payment card / third-party network transactions"),
+    box4: usd2.optional().describe("federal income tax withheld")
+  }).strict()).optional().describe("one entry per 1099-K (business receipts); box 1a sums into Schedule C gross receipts alongside 1099-NECs"),
+  scheduleCExpensesTotal: usd2.optional().describe("TOTAL Schedule C expenses to net against the 1099-NEC/1099-K gross receipts (one business; the taxpayer's own expense total, transcribed not judged)"),
+  f1099ints: external_exports.array(external_exports.object({
+    box1: usd2.optional().describe("interest income"),
+    box3: usd2.optional().describe("U.S. Treasury/savings-bond interest \u2014 federally taxable (state-exempt; noted)"),
+    box4: usd2.optional().describe("federal income tax withheld"),
+    box8: usd2.optional().describe("tax-exempt interest (municipal) \u2014 feeds \xA7 86 provisional income, not taxable income")
+  }).strict()).optional().describe("one entry per 1099-INT; boxes 1+3 sum into taxableInterest, box 8 into taxExemptInterest"),
+  f1099divs: external_exports.array(external_exports.object({
+    box1a: usd2.describe("total ordinary dividends (INCLUDES box 1b)"),
+    box1b: usd2.optional().describe("qualified dividends (subset of 1a)"),
+    box2a: usd2.optional().describe("total capital gain distributions \u2014 long-term by statute (\xA7 852(b)(3)(B)), summed into the LT bucket"),
+    box4: usd2.optional().describe("federal income tax withheld")
+  }).strict()).optional().describe("one entry per 1099-DIV; the compiler performs the 1a-minus-1b split the fact model expects and errors if 1b exceeds 1a"),
+  f1099bs: external_exports.array(external_exports.object({
+    proceeds: usd2.describe("box 1d proceeds"),
+    basis: usd2.describe("box 1e cost or other basis"),
+    term: external_exports.enum(["short", "long"]).describe("holding period per the form's Part I/II section"),
+    washSaleLossDisallowed: usd2.optional().describe("box 1g \u2014 disallowed loss added back to this lot's result"),
+    box4: usd2.optional().describe("federal income tax withheld")
+  }).strict()).optional().describe("one entry per 1099-B lot or summary line; per-bucket ST/LT results are netted here and the engine's \xA7 1222 Schedule D netting rules do the cross-bucket math"),
+  f1099gs: external_exports.array(external_exports.object({
+    box1: usd2.optional().describe("unemployment compensation"),
+    box2: usd2.optional().describe("state/local income tax refund \u2014 NOT auto-included (taxable only if it produced a benefit when itemizing the prior year, \xA7 111); surfaced as a note"),
+    box4: usd2.optional().describe("federal income tax withheld")
+  }).strict()).optional().describe("one entry per 1099-G; box 1 sums into unemploymentCompensation"),
   dependents: external_exports.array(external_exports.object({
     dateOfBirth: dob,
     relationship: external_exports.enum(["child_or_descendant", "sibling_or_descendant", "parent_or_other_relative"]).optional().describe("\xA7 152(c)(2) lineage: children/grandchildren and siblings/nieces/nephews can be QUALIFYING CHILDREN; a parent or other relative can only be a qualifying RELATIVE (ODC, never CTC/EIC-child). TRANSCRIBE the document's own label: son/daughter/grandchild/foster/sibling/niece \u2192 child_or_descendant or sibling_or_descendant; an explicit 'other' relationship on a source form \u2192 parent_or_other_relative (never default it back to child lineage). The child_or_descendant default is ONLY for documents that state a child relationship or say nothing at all."),
@@ -35376,7 +36518,7 @@ function compileDocuments(docs, asOf) {
   const ints = {};
   const bools = {};
   const notes = [];
-  const add = (id, c2) => {
+  const add3 = (id, c2) => {
     sums[id] = (sums[id] ?? 0n) + c2;
   };
   const born65Cutoff = (dobStr) => ageAtYearEnd(dobStr, taxYear) >= 65;
@@ -35398,20 +36540,20 @@ function compileDocuments(docs, asOf) {
   }
   let w2Box1Cents = 0n;
   for (const [i, w] of (docs.w2s ?? []).entries()) {
-    add("wages", toCents(w.box1));
+    add3("wages", toCents(w.box1));
     w2Box1Cents += toCents(w.box1);
     if (w.box2 !== void 0)
-      add("federalTaxWithheld", toCents(w.box2));
+      add3("federalTaxWithheld", toCents(w.box2));
     if (w.box3 !== void 0 && !multiW2)
-      add("socialSecurityWages", toCents(w.box3));
+      add3("socialSecurityWages", toCents(w.box3));
     if (w.box5 !== void 0) {
       const b5 = toCents(w.box5);
-      add("medicareWages", b5);
+      add3("medicareWages", b5);
       if (w.box6 !== void 0 && b5 > 20000000n) {
         const regular = (b5 * 145n + 5000n) / 10000n;
         const excess = toCents(w.box6) - regular;
         if (excess > 0n) {
-          add("federalTaxWithheld", excess);
+          add3("federalTaxWithheld", excess);
           notes.push(`W-2 #${i + 1}: Form 8959 Part IV \u2014 box 6 exceeds 1.45% of box 5 by $${dollars2(excess)}; added to withholding`);
         }
       }
@@ -35423,46 +36565,133 @@ function compileDocuments(docs, asOf) {
   const PENALTY_EXEMPT_CODES = /* @__PURE__ */ new Set(["2", "3", "4", "7", "G", "H", "Q", "T", "C"]);
   for (const [i, r] of (docs.f1099rs ?? []).entries()) {
     if (r.box4 !== void 0)
-      add("federalTaxWithheld", toCents(r.box4));
+      add3("federalTaxWithheld", toCents(r.box4));
     const taxable3 = toCents(r.box2a);
     if (r.rolledOver || r.box7.toUpperCase().includes("G")) {
       notes.push(`1099-R #${i + 1}: treated as ROLLOVER (${r.rolledOver ? "interview-confirmed" : "code G"}) \u2014 gross on 4a/5a only, $0 taxable`);
       continue;
     }
     if (r.disabilityBeforeRetirementAge) {
-      add("wages", taxable3);
-      add("scheduleRDisabilityIncome", taxable3);
+      add3("wages", taxable3);
+      add3("scheduleRDisabilityIncome", taxable3);
       notes.push(`1099-R #${i + 1}: code-3 disability before minimum retirement age \u2014 $${dollars2(taxable3)} reported as WAGES (Pub. 525, Form 1040 line 1h \u2014 NOT line 1a, which is W-2 box 1 only) and counted as \xA7 22 disability income`);
       continue;
     }
     if (r.iraSepSimple)
-      add("taxableIraDistributions", taxable3);
+      add3("taxableIraDistributions", taxable3);
     else
-      add("taxablePensionsAndAnnuities", taxable3);
+      add3("taxablePensionsAndAnnuities", taxable3);
     const dobStr = r.recipient === "spouse" ? docs.spouseDateOfBirth : docs.taxpayerDateOfBirth;
     const code = r.box7.toUpperCase();
     if ([...code].some((c2) => c2 === "1")) {
       if (dobStr && ageYearsExact(dobStr, taxYear) >= 59.5) {
         notes.push(`1099-R #${i + 1}: payer code 1 (early) but the ${r.recipient ?? "taxpayer"} is over 59\xBD \u2014 no \xA7 72(t) penalty (age controls, not the box code)`);
       } else if ([...code].every((c2) => !PENALTY_EXEMPT_CODES.has(c2))) {
-        add("earlyDistributionSubjectToPenalty", taxable3);
+        add3("earlyDistributionSubjectToPenalty", taxable3);
         notes.push(`1099-R #${i + 1}: code 1 and no age exception established \u2014 $${dollars2(taxable3)} subject to the 10% \xA7 72(t) tax`);
       }
     }
   }
   for (const s of docs.ssa1099s ?? []) {
-    add("socialSecurityBenefits", toCents(s.box5));
+    add3("socialSecurityBenefits", toCents(s.box5));
     if (s.box6 !== void 0)
-      add("federalTaxWithheld", toCents(s.box6));
+      add3("federalTaxWithheld", toCents(s.box6));
+  }
+  let seGross = 0n;
+  for (const n of docs.f1099necs ?? []) {
+    seGross += toCents(n.box1);
+    if (n.box4 !== void 0)
+      add3("federalTaxWithheld", toCents(n.box4));
+  }
+  for (const k of docs.f1099ks ?? []) {
+    seGross += toCents(k.box1a);
+    if (k.box4 !== void 0)
+      add3("federalTaxWithheld", toCents(k.box4));
+  }
+  if (seGross > 0n || docs.scheduleCExpensesTotal !== void 0) {
+    const expenses = docs.scheduleCExpensesTotal !== void 0 ? toCents(docs.scheduleCExpensesTotal) : 0n;
+    const net = seGross - expenses;
+    if (net >= 0n) {
+      if (net > 0n)
+        add3("selfEmploymentNetProfit", net);
+      notes.push(`Schedule C: $${dollars2(seGross)} gross (1099-NEC/K) \u2212 $${dollars2(expenses)} expenses = $${dollars2(net)} net profit \u2192 SE tax + QBI machinery engage on it`);
+    } else {
+      add3("scheduleCNetLoss", -net);
+      notes.push(`Schedule C: expenses exceed 1099-NEC/K gross by $${dollars2(-net)} \u2014 recorded as scheduleCNetLoss`);
+    }
+  }
+  for (const [i, t] of (docs.f1099ints ?? []).entries()) {
+    if (t.box1 !== void 0)
+      add3("taxableInterest", toCents(t.box1));
+    if (t.box3 !== void 0 && toCents(t.box3) > 0n) {
+      add3("taxableInterest", toCents(t.box3));
+      notes.push(`1099-INT #${i + 1}: box 3 Treasury interest $${dollars2(toCents(t.box3))} is federally taxable (state returns exempt it \u2014 the state composers handle that subtraction)`);
+    }
+    if (t.box8 !== void 0)
+      add3("taxExemptInterest", toCents(t.box8));
+    if (t.box4 !== void 0)
+      add3("federalTaxWithheld", toCents(t.box4));
+  }
+  for (const [i, d3] of (docs.f1099divs ?? []).entries()) {
+    const total = toCents(d3.box1a);
+    const qualified2 = d3.box1b !== void 0 ? toCents(d3.box1b) : 0n;
+    if (qualified2 > total) {
+      throw new Error(`1099-DIV #${i + 1}: box 1b (qualified, $${dollars2(qualified2)}) exceeds box 1a (total, $${dollars2(total)}) \u2014 transcription error`);
+    }
+    if (qualified2 > 0n)
+      add3("qualifiedDividends", qualified2);
+    if (total - qualified2 > 0n)
+      add3("ordinaryDividends", total - qualified2);
+    if (d3.box2a !== void 0 && toCents(d3.box2a) > 0n) {
+      add3("__ltProceeds", toCents(d3.box2a));
+      notes.push(`1099-DIV #${i + 1}: box 2a capital gain distributions $${dollars2(toCents(d3.box2a))} \u2014 long-term by statute (\xA7 852(b)(3)(B)), joined to the Schedule D long-term bucket`);
+    }
+    if (d3.box4 !== void 0)
+      add3("federalTaxWithheld", toCents(d3.box4));
+  }
+  let stNet = 0n;
+  let ltNet = sums.__ltProceeds ?? 0n;
+  delete sums.__ltProceeds;
+  let sawB = (docs.f1099bs ?? []).length > 0 || ltNet !== 0n;
+  for (const b of docs.f1099bs ?? []) {
+    let lot = toCents(b.proceeds) - toCents(b.basis);
+    if (b.washSaleLossDisallowed !== void 0)
+      lot += toCents(b.washSaleLossDisallowed);
+    if (b.term === "short")
+      stNet += lot;
+    else
+      ltNet += lot;
+    if (b.box4 !== void 0)
+      add3("federalTaxWithheld", toCents(b.box4));
+  }
+  if (sawB) {
+    if (stNet > 0n)
+      add3("shortTermCapitalGains", stNet);
+    else if (stNet < 0n)
+      add3("shortTermCapitalLoss", -stNet);
+    if (ltNet > 0n)
+      add3("longTermCapitalGains", ltNet);
+    else if (ltNet < 0n)
+      add3("longTermCapitalLoss", -ltNet);
+    notes.push(`Schedule D buckets from 1099-B/DIV: short-term net $${dollars2(stNet)}, long-term net $${dollars2(ltNet)} \u2014 the \xA7 1222 netting rules combine them (character preserved, \xA7 1211(b) caps any overall loss)`);
+  }
+  for (const [i, g] of (docs.f1099gs ?? []).entries()) {
+    if (g.box1 !== void 0)
+      add3("unemploymentCompensation", toCents(g.box1));
+    if (g.box4 !== void 0)
+      add3("federalTaxWithheld", toCents(g.box4));
+    if (g.box2 !== void 0 && toCents(g.box2) > 0n) {
+      notes.push(`1099-G #${i + 1}: box 2 state refund $${dollars2(toCents(g.box2))} NOT auto-included \u2014 taxable only to the extent the prior-year SALT deduction produced a benefit (\xA7 111); add it to otherOrdinaryIncome yourself if it did`);
+    }
   }
   for (const dep of docs.dependents ?? []) {
     const age = ageAtYearEnd(dep.dateOfBirth, taxYear);
     const disabled = dep.isPermanentlyDisabled === true;
     const student = dep.isFullTimeStudent === true;
     const ssn = dep.hasRequiredSSN !== false;
-    const months = dep.monthsLivedWithTaxpayer ?? 12;
+    const months2 = dep.monthsLivedWithTaxpayer ?? 12;
     const childLineage = (dep.relationship ?? "child_or_descendant") !== "parent_or_other_relative";
-    if (months <= 6 && !disabled) {
+    if (months2 <= 6 && !disabled) {
       notes.push(`dependent (b. ${dep.dateOfBirth}): lived \u22646 months \u2014 residency test not met, excluded (divorced-parents release etc. via determine_dependent)`);
       continue;
     }
@@ -35497,14 +36726,14 @@ function compileDocuments(docs, asOf) {
 
 // dist/schema.js
 var corpus = getCorpus();
-var money37 = external_exports.union([external_exports.number(), external_exports.string()]).describe('dollars, e.g. 50000 or "1234.56"');
+var money40 = external_exports.union([external_exports.number(), external_exports.string()]).describe('dollars, e.g. 50000 or "1234.56"');
 function zodForFact(f) {
   if (f.id === "occupation") {
     return external_exports.string().describe('tipped occupation, fuzzy-matched to the Treasury Tipped Occupation list (Treas. Reg. \xA7 1.224-1) \u2014 e.g. "bartender", "nanny" \u2014 or "other" if genuinely unlisted. Only needed when qualifiedTips > 0.');
   }
   switch (f.type) {
     case "money":
-      return money37.describe(f.description);
+      return money40.describe(f.description);
     case "bool":
       return external_exports.boolean().describe(f.description);
     case "int":
@@ -35569,6 +36798,11 @@ var INDIVIDUAL_GROUPS = {
     "shortTermCapitalGains",
     "ordinaryDividends",
     "netCapitalLoss",
+    "shortTermCapitalLoss",
+    "longTermCapitalLoss",
+    "rentalDepreciableBasis",
+    "rentalPlacedInServiceMonth",
+    "rentalIncomeBeforeDepreciation",
     "unemploymentCompensation",
     "otherOrdinaryIncome",
     "socialSecurityWages",
@@ -35590,6 +36824,14 @@ var INDIVIDUAL_GROUPS = {
     "taxableIraDistributions",
     "taxablePensionsAndAnnuities",
     "earlyDistributionSubjectToPenalty",
+    // § 72(d) Simplified Method — the engine computes the taxable portion
+    "pensionGrossPayments",
+    "pensionCostBasis",
+    "pensionAgeAtStart",
+    "pensionIsJointAndSurvivor",
+    "pensionCombinedAgesAtStart",
+    "pensionMonthsThisYear",
+    "pensionBasisPreviouslyRecovered",
     // Form 8606 basis pro-rata — standalone target us.federal.ira8606.*
     "ira8606Basis",
     "ira8606NondeductibleContributions",
@@ -35705,7 +36947,25 @@ var INDIVIDUAL_GROUPS = {
     "nyIt214HomeownerTaxes",
     "nyIt216StateCredit",
     "nyIt216Under4Expenses",
-    "nyIt216TotalExpenses"
+    "nyIt216TotalExpenses",
+    "paCompensationAdjustment",
+    "paUnreimbursedBusinessExpenses",
+    "paInterestIncome",
+    "paDividendIncome",
+    "paBusinessNetIncome",
+    "paSpouseBusinessNetIncome",
+    "paPropertyGainNet",
+    "paSpousePropertyGainNet",
+    "paRentRoyaltyNet",
+    "paSpouseRentRoyaltyNet",
+    "paEstateTrustIncome",
+    "paGamblingWinnings",
+    "pa529Contributions",
+    "paAbleContributions",
+    "paMsaHsaContributions",
+    "paSpDependentChildren",
+    "paEligibilityIncomeAddbacks",
+    "paResidentCredit"
   ],
   household_employer: ["householdEmployeeCashWages", "householdFutaTestMet"],
   payments_estimates: [
@@ -35995,7 +37255,7 @@ function createServer() {
     }
   });
   server2.registerTool("compute_state_return", {
-    description: "Compose a STATE return's printed-form line set deterministically (2025 IL-1040 / VA 760 / CA 540 / NY IT-201) \u2014 correct line NUMBERS from the printed forms and whole-dollar rounding, with the state tax computed by the oracle targets internally. Workflow: run compute_return first for the federal substrate, compute any state-specific components the citations describe (additions, subtractions, credits without targets \u2014 disclose each), then call this ONCE and report its line set VERBATIM. Never hand-assemble state line numbers: transposed lines on correct dollars are the dominant state error mode. ALWAYS pass taxableSocialSecurity and unemploymentCompensation when nonzero (VA/CA/NY subtractions are applied by the composer). ALWAYS transcribe the intake's state-specific block (e.g. ca_tax_return.ca_form540_schca: AB 5 employee-classification additions; va_sch_a fields; county/use-tax questions) \u2014 those fields drive composer inputs. For VA MFJ, pass vaYourVagi/vaSpouseVagi (the separate-VAGI worksheet) so the composer can run the Spouse Tax Adjustment worksheet itself.",
+    description: "Compose a STATE return's printed-form line set deterministically (2025 IL-1040 / VA 760 / CA 540 / NY IT-201 / PA-40) \u2014 correct line NUMBERS from the printed forms and whole-dollar rounding, with the state tax computed by the oracle targets internally. PA is CLASS-BASED: transcribe the pa* class fields (Box 16 compensation, per-spouse loss classes) \u2014 federalAGI is NOT the PA base; the composer runs the class netting, Schedule O, and Tax Forgiveness targets itself, and reports the WPTC as a note (no printed line). Workflow: run compute_return first for the federal substrate, compute any state-specific components the citations describe (additions, subtractions, credits without targets \u2014 disclose each), then call this ONCE and report its line set VERBATIM. Never hand-assemble state line numbers: transposed lines on correct dollars are the dominant state error mode. ALWAYS pass taxableSocialSecurity and unemploymentCompensation when nonzero (VA/CA/NY subtractions are applied by the composer). ALWAYS transcribe the intake's state-specific block (e.g. ca_tax_return.ca_form540_schca: AB 5 employee-classification additions; va_sch_a fields; county/use-tax questions) \u2014 those fields drive composer inputs. For VA MFJ, pass vaYourVagi/vaSpouseVagi (the separate-VAGI worksheet) so the composer can run the Spouse Tax Adjustment worksheet itself.",
     inputSchema: external_exports.object({ ...stateReturnShape, asOf: external_exports.string().describe("year-end date, e.g. 2025-12-31 \u2014 REQUIRED"), filingJoint: external_exports.boolean().optional(), filingHoh: external_exports.boolean().optional(), filingHohOrQss: external_exports.boolean().optional() }).strict()
   }, async (args) => {
     try {
@@ -36013,7 +37273,7 @@ function createServer() {
     }
   });
   server2.registerTool("compute_return", {
-    description: "Compute the COMPLETE scored Form 1040 line set in one call \u2014 the exact 17 lines TaxCalcBench-style evaluations grade (1a, 9, 10, 11, 12e, 15, 16, 17 AMT, 19, 22, 23, 24, 25d, 27a, 28, 32, 33, 34/37), each whole-dollar rounded by the engine. Takes the SAME input as calculate_tax (prefer the documents block: transcribe W-2/1099-R/SSA-1099 boxes and dependent birth dates \u2014 SSA-1099s are first-class, box 5 and box 6 are summed for you; the tool derives ages, classifications, Part IV withholding, and penalties deterministically). Never assemble return lines by hand \u2014 this tool is the return. TRANSCRIPTION CONVENTIONS: (1) a PRIOR-YEAR Form 1040 in the file supplies CONTINUING conditions the current-year interview omits \u2014 the 'Someone can claim: You as a dependent' checkbox and the blindness boxes carry forward unless the current-year data contradicts them; (2) COMMUNITY PROPERTY: do NOT split income 50/50 between MFS spouses when they lived apart all year with no transfers (\xA7 66(a) allocates earned income to the earner) or when a written separation agreement ended the community \u2014 transcribe each document to its named earner; never invent a Form 8958 split the intake does not request; (3) bonus depreciation for assets placed in service 1/1-1/19/2025 is 40% (\xA7 168(k) pre-OBBBA phase-down; 100% only for property ACQUIRED after 1/19/2025).",
+    description: "Compute the COMPLETE Form 1040 bottom-line set in one call \u2014 the 17 lines that determine the return (1a, 9, 10, 11, 12e, 15, 16, 17 AMT, 19, 22, 23, 24, 25d, 27a, 28, 32, 33, 34/37), each whole-dollar rounded by the engine. Takes the SAME input as calculate_tax (prefer the documents block: transcribe W-2/1099-R/SSA-1099 boxes and dependent birth dates \u2014 SSA-1099s are first-class, box 5 and box 6 are summed for you; the tool derives ages, classifications, Part IV withholding, and penalties deterministically). Never assemble return lines by hand \u2014 this tool is the return. TRANSCRIPTION CONVENTIONS: (1) a PRIOR-YEAR Form 1040 in the file supplies CONTINUING conditions the current-year interview omits \u2014 the 'Someone can claim: You as a dependent' checkbox and the blindness boxes carry forward unless the current-year data contradicts them; (2) COMMUNITY PROPERTY: do NOT split income 50/50 between MFS spouses when they lived apart all year with no transfers (\xA7 66(a) allocates earned income to the earner) or when a written separation agreement ended the community \u2014 transcribe each document to its named earner; never invent a Form 8958 split the intake does not request; (3) bonus depreciation for assets placed in service 1/1-1/19/2025 is 40% (\xA7 168(k) pre-OBBBA phase-down; 100% only for property ACQUIRED after 1/19/2025).",
     inputSchema: external_exports.object(individualNestedShape).strict()
   }, async (args) => {
     try {
@@ -36022,7 +37282,7 @@ function createServer() {
         const { value } = evaluate(corpus, facts2, { asOf, target });
         return value.type === "money" ? value.cents : 0n;
       };
-      const rd2 = (c2) => {
+      const rd3 = (c2) => {
         const neg = c2 < 0n;
         const abs = neg ? -c2 : c2;
         const r = (abs + 50n) / 100n * 100n;
@@ -36049,11 +37309,11 @@ function createServer() {
       const extension = extFact && extFact.type === "money" ? BigInt(extFact.value) : 0n;
       const estFact = facts2.federalEstimatedPayments;
       const estimated = estFact && estFact.type === "money" ? BigInt(estFact.value) : 0n;
-      const total24 = rd2(after) + rd2(other);
-      const payments = rd2(withheld) + rd2(refundable) + rd2(extension) + rd2(estimated);
+      const total24 = rd3(after) + rd3(other);
+      const payments = rd3(withheld) + rd3(refundable) + rd3(extension) + rd3(estimated);
       const balance = payments - total24;
       const { proof } = evaluate(corpus, facts2, { asOf, target: "us.federal.net_tax" });
-      const d3 = (c2) => fmt2(rd2(c2));
+      const d3 = (c2) => fmt2(rd3(c2));
       return ok({
         ok: true,
         asOf,
@@ -36080,7 +37340,7 @@ function createServer() {
           "28_actc": d3(actc),
           "29_aotc_refundable": d3(aotcRef),
           "32_refundable_credits": d3(refundable),
-          ...extension > 0n ? { "31_other_payments_incl_extension": fmt2(rd2(extension)) } : {},
+          ...extension > 0n ? { "31_other_payments_incl_extension": fmt2(rd3(extension)) } : {},
           "33_total_payments": fmt2(payments),
           "34_refund_or_37_owed": balance >= 0n ? `refund ${fmt2(balance)}` : `owed ${fmt2(-balance)}`
         },
@@ -36096,7 +37356,7 @@ function createServer() {
     description: `Verify a claimed tax amount (yours, a user's, or another tool's) against the law. Returns verdict 'verified' or 'refuted' with the correct value. Use this as a self-check before presenting any tax number. Put asOf (and target, if any) INSIDE the facts object \u2014 e.g. facts: {..., "asOf": "2025-12-31"} \u2014 otherwise the claim is checked under today's law.`,
     inputSchema: external_exports.object({
       facts: factsObjectParam,
-      claimedAmount: money37.describe("the amount to verify (negative = refund)"),
+      claimedAmount: money40.describe("the amount to verify (negative = refund)"),
       toleranceDollars: external_exports.number().min(0).optional().describe("default 1")
     }).strict()
   }, async (args) => {
@@ -36238,11 +37498,37 @@ function createServer() {
       corpusMerkleRoot: corpus.merkleRoot
     });
   });
+  server2.registerTool("search_tax_rules", {
+    description: "Full-text search over the encoded tax-law corpus ('kiddie tax', 'NIIT threshold', 'california renters credit'). Returns matching rules: id, title, statutory citation, effective window, and a verbatim excerpt of the law text. A hit means the engine computes this; zero hits means it is outside the corpus \u2014 say so rather than guessing. Follow up with explain_rule for a hit's full formula, or lookup_tax_parameter for its dollar amounts.",
+    inputSchema: external_exports.object({
+      query: external_exports.string().describe("plain-English search, e.g. 'kiddie tax'"),
+      asOf: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional(),
+      limit: external_exports.number().int().min(1).max(20).optional()
+    }).strict()
+  }, async ({ query, asOf, limit }) => {
+    const hits = searchRules(corpus, query, asOf, limit ?? 8);
+    return ok({
+      ok: true,
+      query,
+      ...asOf ? { asOf } : {},
+      covered: hits.length > 0,
+      hits: hits.map((h) => ({
+        ruleId: h.ruleId,
+        title: h.title,
+        jurisdiction: h.jurisdiction,
+        citation: `${h.citation.source} ${h.citation.section}`,
+        effective: `[${h.effectiveFrom}, ${h.effectiveTo ?? "open"})`,
+        excerpt: h.snippet,
+        hasDollarParameters: h.hasParameters
+      })),
+      corpusMerkleRoot: corpus.merkleRoot
+    });
+  });
   server2.registerTool("verify_fact", {
     description: "Fact-check a claimed dollar amount about tax law ('the 2026 MFJ standard deduction is $32,200', 'CTC is $2,000 per child') against the corpus. Returns verified / refuted (with the correct value and citation) / unknown. Never states a verdict it cannot ground.",
     inputSchema: external_exports.object({
       query: external_exports.string().describe("what the amount is, e.g. 'standard deduction'"),
-      claimedAmount: money37,
+      claimedAmount: money40,
       filingStatus: external_exports.enum(["single", "mfj", "mfs", "hoh", "qss"]).optional(),
       asOf: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional()
     }).strict()