@markcolabs/mcp 0.3.0 → 0.4.0

package/dist/engines/data/rmd2026.js

@@ -1,75 +0,0 @@
-/**
- * IRS Uniform Lifetime Table (Pub. 590-B Table III, post-2022 version) and
- * SECURE 2.0 RMD-start-age tiers for the MCP `rmd` engine.
- *
- * Mirrored from site/src/utils/rmd-engine.js — `UNIFORM_LIFETIME_TABLE` and
- * `getRMDStartAge`. Following the same mirror pattern as other data modules
- * (engines/data/ssa.ts, engines/data/irs2026.ts): keep self-contained so the
- * npm package has no runtime dependency on the site `src/` tree.
- *
- * NOTE: The site rmd-engine.js currently uses ONLY the Uniform Lifetime
- * Table — the Joint Life Expectancy Table (Pub. 590-B Table II, applied
- * when spouse is sole beneficiary AND 10+ years younger) is NOT implemented
- * in the site source. To stay 1:1 with the site for parity-test correctness,
- * the MCP RMD tool also exposes ONLY the Uniform Lifetime path. The
- * `tableUsed` field in the result is always `"uniform-lifetime"` for v1.
- * If Joint Life is added to the site engine later, both sides bump in
- * lockstep.
- *
- * Source: IRS Publication 590-B (2024/2025) + SECURE 2.0 Act §107 (RMD age
- *         tier: pre-1951 → 70.5, 1951-1959 → 73, 1960+ → 75).
- *         SECURE 2.0 §302 reduced the missed-RMD excise tax from 50% to 25%
- *         (and to 10% if corrected within the IRS correction window).
- * Last verified: 2026-05-27.
- */
-/**
- * IRS Uniform Lifetime Table (Table III) — post-2022 version per Pub. 590-B.
- * Keys are integer ages 72-120; values are distribution-period factors (years).
- * RMD = balance / distributionPeriod.
- */
-export const UNIFORM_LIFETIME_TABLE_2026 = {
-    72: 27.4, 73: 26.5, 74: 25.5, 75: 24.6, 76: 23.7, 77: 22.9,
-    78: 22.0, 79: 21.1, 80: 20.2, 81: 19.4, 82: 18.5, 83: 17.7,
-    84: 16.8, 85: 16.0, 86: 15.2, 87: 14.4, 88: 13.7, 89: 12.9,
-    90: 12.2, 91: 11.5, 92: 10.8, 93: 10.1, 94: 9.5, 95: 8.9,
-    96: 8.4, 97: 7.8, 98: 7.3, 99: 6.8, 100: 6.4, 101: 6.0,
-    102: 5.6, 103: 5.2, 104: 4.9, 105: 4.6, 106: 4.3, 107: 4.1,
-    108: 3.9, 109: 3.7, 110: 3.5, 111: 3.4, 112: 3.3, 113: 3.1,
-    114: 3.0, 115: 2.9, 116: 2.8, 117: 2.7, 118: 2.5, 119: 2.3,
-    120: 2.0,
-};
-/**
- * Lowest age in the Uniform Lifetime Table. RMD requests below this age are
- * either pre-RMD (caller error) or use the lower bound (72) clamp matching
- * the site's `getDistributionPeriod` behavior. The MCP tool prefers an
- * INPUT_VALIDATION error for ages below the SECURE-2.0 floor (73 for the
- * common 1951-1959 cohort).
- */
-export const UNIFORM_LIFETIME_MIN_AGE = 72;
-/** Highest age in the Uniform Lifetime Table — clamps lookups for age > 120. */
-export const UNIFORM_LIFETIME_MAX_AGE = 120;
-/**
- * SECURE 2.0 RMD-start-age tiers (verbatim port of site `getRMDStartAge`).
- *   - Born ≤ 1950 → 70.5 (legacy, pre-SECURE-Act)
- *   - Born 1951-1959 → 73 (SECURE 2.0 §107 phase 1)
- *   - Born ≥ 1960 → 75 (SECURE 2.0 §107 phase 2, effective 2033)
- */
-export function getRmdStartAge(birthYear) {
-    if (birthYear <= 1950)
-        return 70.5;
-    if (birthYear <= 1959)
-        return 73;
-    return 75;
-}
-/**
- * SECURE 2.0 §302 missed-RMD excise tax (reduced from 50% pre-2023).
- *   - 25% on the under-distributed amount (default)
- *   - 10% if corrected within the IRS correction window (typically 2 years)
- * Surfaced as an informational field in the RMD result so callers can warn
- * users about the cost of missing the deadline.
- */
-export const RMD_MISSED_EXCISE_RATE = 0.25;
-export const RMD_MISSED_EXCISE_RATE_IF_CORRECTED = 0.10;
-/** Stable provenance string for `result.meta.source`. */
-export const RMD_TABLE_SOURCE = "IRS Publication 590-B (Uniform Lifetime Table III, post-2022); SECURE 2.0 Act §107 (RMD age tiers); §302 (25% excise tax)";
-//# sourceMappingURL=rmd2026.js.map

package/dist/engines/data/rmd2026.js.map

@@ -1 +0,0 @@
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package/dist/engines/data/ssa.d.ts

@@ -1,39 +0,0 @@
-/**
- * Self-contained SSA constants subset for the @markcolabs/mcp package.
- *
- * Mirrored from site/src/data/annual-limits.js and site/src/utils/social-security-engine.js
- * (re-export-of-truth pattern). Per ADR-0039 § 5 + S136 kickoff: the npm-published
- * MCP package may NOT import from site/src/ at runtime, so the regulatory data
- * subset that the SS engine depends on is mirrored here. When site values change,
- * update this file in lockstep with the source and bump the SS engine ENGINE_VERSION.
- *
- * Source of truth: site/src/data/annual-limits.js
- * - SSA_BEND_POINTS keyed by eligibility year (year a person turns 62)
- * - SS_WAGE_BASE keyed by calendar year (max earnings subject to SS tax)
- * Source: SSA Fact Sheet, https://www.ssa.gov/oact/cola/cbb.html
- *         SSA Bend Points history, https://www.ssa.gov/oact/cola/bendpoints.html
- *
- * Last verified: 2026-05-09 (matches site annual-limits.js verification dates).
- */
-/**
- * Average Wage Indexing series bend points by eligibility year.
- * Eligibility year = year person turns 62.
- *
- * Subset includes 2014–2026; older years are not needed for current users
- * (someone born in 1952 turned 62 in 2014; older birthdays use even-older bend
- * points but the SS engine accepts anything in the lookup, falling back to the
- * latest available year with `estimated: true`).
- */
-export declare const SSA_BEND_POINTS: Record<number, {
-    first: number;
-    second: number;
-}>;
-/**
- * Social Security wage base by calendar year (max earnings subject to SS tax).
- */
-export declare const SS_WAGE_BASE: Record<number, number>;
-/**
- * Default life expectancy used by lifetime-benefit projections (SSA actuarial table proxy).
- */
-export declare const DEFAULT_LIFE_EXPECTANCY = 85;
-//# sourceMappingURL=ssa.d.ts.map

package/dist/engines/data/ssa.d.ts.map

@@ -1 +0,0 @@
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package/dist/engines/data/ssa.js

@@ -1,55 +0,0 @@
-/**
- * Self-contained SSA constants subset for the @markcolabs/mcp package.
- *
- * Mirrored from site/src/data/annual-limits.js and site/src/utils/social-security-engine.js
- * (re-export-of-truth pattern). Per ADR-0039 § 5 + S136 kickoff: the npm-published
- * MCP package may NOT import from site/src/ at runtime, so the regulatory data
- * subset that the SS engine depends on is mirrored here. When site values change,
- * update this file in lockstep with the source and bump the SS engine ENGINE_VERSION.
- *
- * Source of truth: site/src/data/annual-limits.js
- * - SSA_BEND_POINTS keyed by eligibility year (year a person turns 62)
- * - SS_WAGE_BASE keyed by calendar year (max earnings subject to SS tax)
- * Source: SSA Fact Sheet, https://www.ssa.gov/oact/cola/cbb.html
- *         SSA Bend Points history, https://www.ssa.gov/oact/cola/bendpoints.html
- *
- * Last verified: 2026-05-09 (matches site annual-limits.js verification dates).
- */
-/**
- * Average Wage Indexing series bend points by eligibility year.
- * Eligibility year = year person turns 62.
- *
- * Subset includes 2014–2026; older years are not needed for current users
- * (someone born in 1952 turned 62 in 2014; older birthdays use even-older bend
- * points but the SS engine accepts anything in the lookup, falling back to the
- * latest available year with `estimated: true`).
- */
-export const SSA_BEND_POINTS = {
-    2014: { first: 816, second: 4917 },
-    2015: { first: 826, second: 4980 },
-    2016: { first: 856, second: 5157 },
-    2017: { first: 885, second: 5336 },
-    2018: { first: 895, second: 5397 },
-    2019: { first: 926, second: 5583 },
-    2020: { first: 960, second: 5785 },
-    2021: { first: 996, second: 6002 },
-    2022: { first: 1024, second: 6172 },
-    2023: { first: 1115, second: 6721 },
-    2024: { first: 1174, second: 7078 },
-    2025: { first: 1226, second: 7391 },
-    2026: { first: 1286, second: 7749 },
-};
-/**
- * Social Security wage base by calendar year (max earnings subject to SS tax).
- */
-export const SS_WAGE_BASE = {
-    2025: 176_100,
-    2026: 176_100, // SSA Fact Sheet 2026 (verified AL-2026-001, S134)
-    2027: 180_000, // Projected
-    2028: 184_000, // Projected
-};
-/**
- * Default life expectancy used by lifetime-benefit projections (SSA actuarial table proxy).
- */
-export const DEFAULT_LIFE_EXPECTANCY = 85;
-//# sourceMappingURL=ssa.js.map

package/dist/engines/data/ssa.js.map

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package/dist/engines/data/stateTax2026.d.ts

@@ -1,114 +0,0 @@
-/**
- * Self-contained 2026 state-income-tax effective-rate table for the
- * `@markcolabs/mcp` paycheck engine (MCP-AUDIT-011 fix, S141 Item #5).
- *
- * ## Why this exists
- *
- * v0.2.x of the paycheck engine returned a flat 5% state-tax estimate for
- * every income-tax state. For HCOL states (CA top 13.3%, NY top 10.9%, HI
- * top 11%) this was materially wrong — a $1M earner in CA was under-taxed by
- * ~$85k. Documented as a known limitation but YMYL exposure was significant.
- *
- * v0.3.0 replaces the flat estimate with a state-aware effective-rate lookup
- * using marginal-bracket simplification: for each state we precompute a
- * **top-of-bracket effective rate** for several income tiers and pick the
- * tier that brackets the caller's taxable income. This is not a full per-state
- * bracket simulation (out of scope per kickoff) but materially correct for
- * the common HCOL cases that drove the original finding.
- *
- * The site source for the rate data is `site/src/data/tax-tables/` for the
- * three states the site engine models (CA, NY, TX). For the remaining 38
- * income-tax states this module is the canonical mirror — the data is
- * sourced from the Tax Foundation 2026 State Individual Income Tax Rates
- * report (a citable, annually-updated authority).
- *
- * ## Simplification per kickoff
- *
- * Income tiers used for effective-rate lookup:
- *   - tier 1: taxable < $50,000   (most filers)
- *   - tier 2: taxable < $100,000  (median-to-upper-middle)
- *   - tier 3: taxable < $250,000  (HCOL professionals)
- *   - tier 4: taxable < $500,000  (high earners)
- *   - tier 5: taxable >= $500,000 (top-bracket)
- *
- * The rate at each tier is the **effective** rate (not the marginal top rate)
- * for a hypothetical filer at the top of that tier, accounting for the
- * weighted average across the state's progressive brackets. Flat-rate states
- * use the same rate at every tier. No-income-tax states are omitted (handled
- * by `NO_TAX_STATES` in `federalTax.ts`).
- *
- * ## Source
- *
- * Tax Foundation 2026 State Individual Income Tax Rates and Brackets,
- * effective Jan 1 2026 (with 2026 inflation adjustments where applicable).
- *
- * Last verified: 2026-05-27 (S141 Item #5).
- *
- * @see MCP-AUDIT-011 — Paycheck flat 5% state-tax estimate
- * @see docs/Claude/Architecture/ADR/ADR-0039 § 5 — engine SemVer policy
- */
-export interface StateTaxDataMeta {
-    /** Citable source for the rate data (annual Tax Foundation report). */
-    source: string;
-    /** ISO date of last verification against the source. */
-    lastVerified: string;
-    /** Effective tax year these rates apply to. */
-    taxYear: number;
-    /** Methodology note for callers. */
-    methodology: string;
-}
-export declare const STATE_TAX_2026_META: StateTaxDataMeta;
-/** Income tiers for effective-rate lookup. */
-export type StateTaxIncomeTier = "under50k" | "under100k" | "under250k" | "under500k" | "over500k";
-/** Effective rates by income tier for one state. */
-export interface StateEffectiveRates {
-    /** Two-letter state code. */
-    stateCode: string;
-    /** Full state name (for diagnostics). */
-    stateName: string;
-    /** Effective rates expressed as decimals (0.093 = 9.3%). */
-    rates: Record<StateTaxIncomeTier, number>;
-    /**
-     * Notes about quirks (local-tax piggybacks excluded, SDI excluded, etc.).
-     * Surface in `_meta` if non-empty.
-     */
-    notes?: string;
-}
-/**
- * Pick the income tier appropriate for a given taxable income.
- * Uses left-inclusive boundaries.
- */
-export declare function pickIncomeTier(taxableIncome: number): StateTaxIncomeTier;
-/**
- * 2026 state effective tax rates (decimals) by income tier.
- *
- * NOT INCLUDED (handled by NO_TAX_STATES in federalTax.ts):
- *   AK, FL, NV, NH, SD, TN, TX, WA, WY
- *
- * NH currently taxes only interest/dividends (phased out for wages 2025+),
- * treated as no-tax for wage income.
- *
- * Rates rounded to four decimal places. Local-income-tax piggybacks (NYC,
- * Yonkers, PA municipal EIT) NOT included — surfaced as a `notes` warning
- * for impacted states. State Disability Insurance (CA SDI, NY SDI, NJ SDI)
- * is not income tax and is NOT included.
- */
-export declare const STATE_EFFECTIVE_RATES_2026: Record<string, StateEffectiveRates>;
-/**
- * Look up the effective state income-tax rate for a given state and taxable income.
- *
- * Returns 0 for no-income-tax states (caller should also check NO_TAX_STATES).
- * Returns 0 for unknown state codes (defensive fallback — caller already validated
- * 2-letter format at the Zod schema layer; this guards against typos that pass
- * Zod but aren't in our table).
- *
- * @param stateCode 2-letter US state code (uppercase)
- * @param taxableIncome Annual taxable income in USD (post-federal-standard-deduction basis)
- * @returns Decimal effective rate (e.g., 0.093 for 9.3%); 0 if state not modeled
- */
-export declare function getStateEffectiveRate(stateCode: string, taxableIncome: number): number;
-/**
- * Get the full state data entry (for surfacing `notes` in the tool envelope).
- */
-export declare function getStateEntry(stateCode: string): StateEffectiveRates | undefined;
-//# sourceMappingURL=stateTax2026.d.ts.map

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package/dist/engines/data/stateTax2026.js

@@ -1,348 +0,0 @@
-/**
- * Self-contained 2026 state-income-tax effective-rate table for the
- * `@markcolabs/mcp` paycheck engine (MCP-AUDIT-011 fix, S141 Item #5).
- *
- * ## Why this exists
- *
- * v0.2.x of the paycheck engine returned a flat 5% state-tax estimate for
- * every income-tax state. For HCOL states (CA top 13.3%, NY top 10.9%, HI
- * top 11%) this was materially wrong — a $1M earner in CA was under-taxed by
- * ~$85k. Documented as a known limitation but YMYL exposure was significant.
- *
- * v0.3.0 replaces the flat estimate with a state-aware effective-rate lookup
- * using marginal-bracket simplification: for each state we precompute a
- * **top-of-bracket effective rate** for several income tiers and pick the
- * tier that brackets the caller's taxable income. This is not a full per-state
- * bracket simulation (out of scope per kickoff) but materially correct for
- * the common HCOL cases that drove the original finding.
- *
- * The site source for the rate data is `site/src/data/tax-tables/` for the
- * three states the site engine models (CA, NY, TX). For the remaining 38
- * income-tax states this module is the canonical mirror — the data is
- * sourced from the Tax Foundation 2026 State Individual Income Tax Rates
- * report (a citable, annually-updated authority).
- *
- * ## Simplification per kickoff
- *
- * Income tiers used for effective-rate lookup:
- *   - tier 1: taxable < $50,000   (most filers)
- *   - tier 2: taxable < $100,000  (median-to-upper-middle)
- *   - tier 3: taxable < $250,000  (HCOL professionals)
- *   - tier 4: taxable < $500,000  (high earners)
- *   - tier 5: taxable >= $500,000 (top-bracket)
- *
- * The rate at each tier is the **effective** rate (not the marginal top rate)
- * for a hypothetical filer at the top of that tier, accounting for the
- * weighted average across the state's progressive brackets. Flat-rate states
- * use the same rate at every tier. No-income-tax states are omitted (handled
- * by `NO_TAX_STATES` in `federalTax.ts`).
- *
- * ## Source
- *
- * Tax Foundation 2026 State Individual Income Tax Rates and Brackets,
- * effective Jan 1 2026 (with 2026 inflation adjustments where applicable).
- *
- * Last verified: 2026-05-27 (S141 Item #5).
- *
- * @see MCP-AUDIT-011 — Paycheck flat 5% state-tax estimate
- * @see docs/Claude/Architecture/ADR/ADR-0039 § 5 — engine SemVer policy
- */
-export const STATE_TAX_2026_META = {
-    source: "Tax Foundation 2026 State Individual Income Tax Rates",
-    lastVerified: "2026-05-27",
-    taxYear: 2026,
-    methodology: "Top-of-bracket effective rate selected by income tier. Not a full " +
-        "per-state bracket simulation — see methodology page for full rates.",
-};
-/**
- * Pick the income tier appropriate for a given taxable income.
- * Uses left-inclusive boundaries.
- */
-export function pickIncomeTier(taxableIncome) {
-    if (taxableIncome < 50_000)
-        return "under50k";
-    if (taxableIncome < 100_000)
-        return "under100k";
-    if (taxableIncome < 250_000)
-        return "under250k";
-    if (taxableIncome < 500_000)
-        return "under500k";
-    return "over500k";
-}
-/**
- * 2026 state effective tax rates (decimals) by income tier.
- *
- * NOT INCLUDED (handled by NO_TAX_STATES in federalTax.ts):
- *   AK, FL, NV, NH, SD, TN, TX, WA, WY
- *
- * NH currently taxes only interest/dividends (phased out for wages 2025+),
- * treated as no-tax for wage income.
- *
- * Rates rounded to four decimal places. Local-income-tax piggybacks (NYC,
- * Yonkers, PA municipal EIT) NOT included — surfaced as a `notes` warning
- * for impacted states. State Disability Insurance (CA SDI, NY SDI, NJ SDI)
- * is not income tax and is NOT included.
- */
-export const STATE_EFFECTIVE_RATES_2026 = {
-    AL: {
-        stateCode: "AL",
-        stateName: "Alabama",
-        rates: { under50k: 0.04, under100k: 0.045, under250k: 0.05, under500k: 0.05, over500k: 0.05 },
-    },
-    AZ: {
-        stateCode: "AZ",
-        stateName: "Arizona",
-        rates: { under50k: 0.025, under100k: 0.025, under250k: 0.025, under500k: 0.025, over500k: 0.025 },
-        notes: "Flat 2.5% post-2023 reform.",
-    },
-    AR: {
-        stateCode: "AR",
-        stateName: "Arkansas",
-        rates: { under50k: 0.038, under100k: 0.039, under250k: 0.039, under500k: 0.039, over500k: 0.039 },
-    },
-    CA: {
-        stateCode: "CA",
-        stateName: "California",
-        rates: { under50k: 0.04, under100k: 0.065, under250k: 0.093, under500k: 0.103, over500k: 0.123 },
-        notes: "Excludes 1% Mental Health Services Tax above $1M and SDI.",
-    },
-    CO: {
-        stateCode: "CO",
-        stateName: "Colorado",
-        rates: { under50k: 0.044, under100k: 0.044, under250k: 0.044, under500k: 0.044, over500k: 0.044 },
-        notes: "Flat 4.4% (2026 estimate post-TABOR refund).",
-    },
-    CT: {
-        stateCode: "CT",
-        stateName: "Connecticut",
-        rates: { under50k: 0.045, under100k: 0.055, under250k: 0.06, under500k: 0.063, over500k: 0.0699 },
-    },
-    DE: {
-        stateCode: "DE",
-        stateName: "Delaware",
-        rates: { under50k: 0.045, under100k: 0.052, under250k: 0.066, under500k: 0.066, over500k: 0.066 },
-    },
-    GA: {
-        stateCode: "GA",
-        stateName: "Georgia",
-        rates: { under50k: 0.0539, under100k: 0.0539, under250k: 0.0539, under500k: 0.0539, over500k: 0.0539 },
-        notes: "Flat 5.39% (2026, scheduled to drop annually toward 4.99%).",
-    },
-    HI: {
-        stateCode: "HI",
-        stateName: "Hawaii",
-        rates: { under50k: 0.07, under100k: 0.08, under250k: 0.0925, under500k: 0.10, over500k: 0.11 },
-        notes: "Has many narrow brackets; effective rate approximation.",
-    },
-    ID: {
-        stateCode: "ID",
-        stateName: "Idaho",
-        rates: { under50k: 0.058, under100k: 0.058, under250k: 0.058, under500k: 0.058, over500k: 0.058 },
-        notes: "Flat 5.8% post-2023 reform.",
-    },
-    IL: {
-        stateCode: "IL",
-        stateName: "Illinois",
-        rates: { under50k: 0.0495, under100k: 0.0495, under250k: 0.0495, under500k: 0.0495, over500k: 0.0495 },
-        notes: "Flat 4.95%.",
-    },
-    IN: {
-        stateCode: "IN",
-        stateName: "Indiana",
-        rates: { under50k: 0.0305, under100k: 0.0305, under250k: 0.0305, under500k: 0.0305, over500k: 0.0305 },
-        notes: "Flat 3.05% (2026). Local county taxes (LIT) NOT included.",
-    },
-    IA: {
-        stateCode: "IA",
-        stateName: "Iowa",
-        rates: { under50k: 0.038, under100k: 0.038, under250k: 0.038, under500k: 0.038, over500k: 0.038 },
-        notes: "Flat 3.8% (2026 reform).",
-    },
-    KS: {
-        stateCode: "KS",
-        stateName: "Kansas",
-        rates: { under50k: 0.031, under100k: 0.0525, under250k: 0.057, under500k: 0.057, over500k: 0.057 },
-    },
-    KY: {
-        stateCode: "KY",
-        stateName: "Kentucky",
-        rates: { under50k: 0.04, under100k: 0.04, under250k: 0.04, under500k: 0.04, over500k: 0.04 },
-        notes: "Flat 4% (2026). Local occupational taxes NOT included.",
-    },
-    LA: {
-        stateCode: "LA",
-        stateName: "Louisiana",
-        rates: { under50k: 0.03, under100k: 0.03, under250k: 0.03, under500k: 0.03, over500k: 0.03 },
-        notes: "Flat 3% (2025 reform).",
-    },
-    ME: {
-        stateCode: "ME",
-        stateName: "Maine",
-        rates: { under50k: 0.058, under100k: 0.0675, under250k: 0.0715, under500k: 0.0715, over500k: 0.0715 },
-    },
-    MD: {
-        stateCode: "MD",
-        stateName: "Maryland",
-        rates: { under50k: 0.0475, under100k: 0.0525, under250k: 0.0555, under500k: 0.0575, over500k: 0.0575 },
-        notes: "Local county taxes (2.25%–3.2%) NOT included.",
-    },
-    MA: {
-        stateCode: "MA",
-        stateName: "Massachusetts",
-        rates: { under50k: 0.05, under100k: 0.05, under250k: 0.05, under500k: 0.05, over500k: 0.09 },
-        notes: "Flat 5% + 4% millionaire surtax above $1M.",
-    },
-    MI: {
-        stateCode: "MI",
-        stateName: "Michigan",
-        rates: { under50k: 0.0425, under100k: 0.0425, under250k: 0.0425, under500k: 0.0425, over500k: 0.0425 },
-        notes: "Flat 4.25%. Local city taxes NOT included.",
-    },
-    MN: {
-        stateCode: "MN",
-        stateName: "Minnesota",
-        rates: { under50k: 0.0535, under100k: 0.068, under250k: 0.0785, under500k: 0.0985, over500k: 0.0985 },
-    },
-    MS: {
-        stateCode: "MS",
-        stateName: "Mississippi",
-        rates: { under50k: 0.044, under100k: 0.044, under250k: 0.044, under500k: 0.044, over500k: 0.044 },
-        notes: "Flat 4.4% (2026, phasing toward 4%).",
-    },
-    MO: {
-        stateCode: "MO",
-        stateName: "Missouri",
-        rates: { under50k: 0.038, under100k: 0.047, under250k: 0.047, under500k: 0.047, over500k: 0.047 },
-    },
-    MT: {
-        stateCode: "MT",
-        stateName: "Montana",
-        rates: { under50k: 0.047, under100k: 0.059, under250k: 0.059, under500k: 0.059, over500k: 0.059 },
-    },
-    NE: {
-        stateCode: "NE",
-        stateName: "Nebraska",
-        rates: { under50k: 0.0246, under100k: 0.0464, under250k: 0.052, under500k: 0.052, over500k: 0.052 },
-    },
-    NJ: {
-        stateCode: "NJ",
-        stateName: "New Jersey",
-        rates: { under50k: 0.0175, under100k: 0.05525, under250k: 0.0637, under500k: 0.0897, over500k: 0.1075 },
-        notes: "Excludes SDI/UI/FLI payroll deductions.",
-    },
-    NM: {
-        stateCode: "NM",
-        stateName: "New Mexico",
-        rates: { under50k: 0.032, under100k: 0.047, under250k: 0.049, under500k: 0.059, over500k: 0.059 },
-    },
-    NY: {
-        stateCode: "NY",
-        stateName: "New York",
-        rates: { under50k: 0.045, under100k: 0.0585, under250k: 0.0685, under500k: 0.0685, over500k: 0.0882 },
-        notes: "Excludes NYC local tax (additional ~3-3.876%) and Yonkers piggyback. " +
-            "NYC residents should add ~3% to effective rate.",
-    },
-    NC: {
-        stateCode: "NC",
-        stateName: "North Carolina",
-        rates: { under50k: 0.0425, under100k: 0.0425, under250k: 0.0425, under500k: 0.0425, over500k: 0.0425 },
-        notes: "Flat 4.25% (2026, phasing toward 3.99%).",
-    },
-    ND: {
-        stateCode: "ND",
-        stateName: "North Dakota",
-        rates: { under50k: 0.0195, under100k: 0.0195, under250k: 0.025, under500k: 0.025, over500k: 0.025 },
-    },
-    OH: {
-        stateCode: "OH",
-        stateName: "Ohio",
-        rates: { under50k: 0.0275, under100k: 0.035, under250k: 0.035, under500k: 0.035, over500k: 0.035 },
-        notes: "Local municipal income taxes NOT included.",
-    },
-    OK: {
-        stateCode: "OK",
-        stateName: "Oklahoma",
-        rates: { under50k: 0.0375, under100k: 0.0475, under250k: 0.0475, under500k: 0.0475, over500k: 0.0475 },
-    },
-    OR: {
-        stateCode: "OR",
-        stateName: "Oregon",
-        rates: { under50k: 0.0875, under100k: 0.0875, under250k: 0.099, under500k: 0.099, over500k: 0.099 },
-        notes: "High effective rate at all tiers; metro/transit taxes NOT included.",
-    },
-    PA: {
-        stateCode: "PA",
-        stateName: "Pennsylvania",
-        rates: { under50k: 0.0307, under100k: 0.0307, under250k: 0.0307, under500k: 0.0307, over500k: 0.0307 },
-        notes: "Flat 3.07%. Local municipal EIT (1-4%) NOT included.",
-    },
-    RI: {
-        stateCode: "RI",
-        stateName: "Rhode Island",
-        rates: { under50k: 0.0375, under100k: 0.0475, under250k: 0.0599, under500k: 0.0599, over500k: 0.0599 },
-    },
-    SC: {
-        stateCode: "SC",
-        stateName: "South Carolina",
-        rates: { under50k: 0.03, under100k: 0.062, under250k: 0.062, under500k: 0.062, over500k: 0.062 },
-    },
-    UT: {
-        stateCode: "UT",
-        stateName: "Utah",
-        rates: { under50k: 0.0455, under100k: 0.0455, under250k: 0.0455, under500k: 0.0455, over500k: 0.0455 },
-        notes: "Flat 4.55%.",
-    },
-    VT: {
-        stateCode: "VT",
-        stateName: "Vermont",
-        rates: { under50k: 0.0335, under100k: 0.066, under250k: 0.076, under500k: 0.0875, over500k: 0.0875 },
-    },
-    VA: {
-        stateCode: "VA",
-        stateName: "Virginia",
-        rates: { under50k: 0.0475, under100k: 0.0575, under250k: 0.0575, under500k: 0.0575, over500k: 0.0575 },
-    },
-    WV: {
-        stateCode: "WV",
-        stateName: "West Virginia",
-        rates: { under50k: 0.0436, under100k: 0.0482, under250k: 0.0482, under500k: 0.0482, over500k: 0.0482 },
-    },
-    WI: {
-        stateCode: "WI",
-        stateName: "Wisconsin",
-        rates: { under50k: 0.0354, under100k: 0.053, under250k: 0.0765, under500k: 0.0765, over500k: 0.0765 },
-    },
-    DC: {
-        stateCode: "DC",
-        stateName: "District of Columbia",
-        rates: { under50k: 0.06, under100k: 0.065, under250k: 0.085, under500k: 0.0925, over500k: 0.1075 },
-        notes: "DC included for full HCOL coverage even though not a state.",
-    },
-};
-/**
- * Look up the effective state income-tax rate for a given state and taxable income.
- *
- * Returns 0 for no-income-tax states (caller should also check NO_TAX_STATES).
- * Returns 0 for unknown state codes (defensive fallback — caller already validated
- * 2-letter format at the Zod schema layer; this guards against typos that pass
- * Zod but aren't in our table).
- *
- * @param stateCode 2-letter US state code (uppercase)
- * @param taxableIncome Annual taxable income in USD (post-federal-standard-deduction basis)
- * @returns Decimal effective rate (e.g., 0.093 for 9.3%); 0 if state not modeled
- */
-export function getStateEffectiveRate(stateCode, taxableIncome) {
-    const upper = stateCode.trim().toUpperCase();
-    const entry = STATE_EFFECTIVE_RATES_2026[upper];
-    if (!entry)
-        return 0;
-    const tier = pickIncomeTier(Math.max(0, taxableIncome));
-    return entry.rates[tier];
-}
-/**
- * Get the full state data entry (for surfacing `notes` in the tool envelope).
- */
-export function getStateEntry(stateCode) {
-    return STATE_EFFECTIVE_RATES_2026[stateCode.trim().toUpperCase()];
-}
-//# sourceMappingURL=stateTax2026.js.map