@retiregolden/engine 0.1.0

package/dist/params/state/data/year2026.js

@@ -0,0 +1,581 @@
+/**
+ * State income tax pack — all 50 states + DC ("big levers", V5 PR B).
+ *
+ * Transcribed from the cited per-state research docs in
+ * DOCS/domain/state-tax-research/ (see each <CODE>.md for sources and the
+ * simplifications each state's mapping makes). Values are latest-published
+ * (≈2025) individual-income-tax figures; like the federal pack, nominal
+ * brackets are carried forward for future years (bracket creep modeled).
+ *
+ * State taxable income in the engine starts from gross ordinary income (plus
+ * gains, plus the federally taxable SS amount where the state taxes SS), minus
+ * the retirement exclusion and the standard deduction below. For states that
+ * tax *federal taxable income* and have no separate deduction (e.g. CO), the
+ * standard deduction is set to the federal-equivalent so the gross→taxable
+ * conversion matches; noted inline.
+ */
+const PUBLIC_PENSION_OVERRIDES = {
+    AL: { kind: 'full' },
+    AR: { kind: 'full' },
+    HI: { kind: 'full' },
+    IN: { kind: 'full' },
+    KS: { kind: 'full' },
+    LA: { kind: 'full' },
+    MA: { kind: 'full' },
+    NE: { kind: 'full' },
+    NY: { kind: 'full' },
+    OH: { kind: 'full' },
+    SC: { kind: 'full' },
+};
+function splitRetirementBuckets(raw) {
+    const states = {};
+    for (const [code, { retirement, ...params }] of Object.entries(raw.states)) {
+        states[code] = {
+            ...params,
+            retirementPrivate: retirement,
+            retirementPublic: PUBLIC_PENSION_OVERRIDES[code] ?? retirement,
+            // Without a separate public-pension law, the copied rule is one cap on
+            // all retirement income — the engine must not grant it per bucket.
+            retirementRuleShared: PUBLIC_PENSION_OVERRIDES[code] === undefined,
+        };
+    }
+    return { year: raw.year, states };
+}
+const rawStateYear2026 = {
+    year: 2026,
+    states: {
+        AL: {
+            code: 'AL', name: 'Alabama', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 3000, marriedFilingJointly: 8500 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 2 }, { lowerBound: 500, ratePct: 4 }, { lowerBound: 3000, ratePct: 5 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 2 }, { lowerBound: 1000, ratePct: 4 }, { lowerBound: 6000, ratePct: 5 }],
+            },
+            retirement: { kind: 'capped', capPerPerson: 6000, minAge: 65 },
+        },
+        AK: {
+            code: 'AK', name: 'Alaska', hasIncomeTax: false, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [], marriedFilingJointly: [] }, retirement: { kind: 'none' },
+        },
+        AZ: {
+            code: 'AZ', name: 'Arizona', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15000, marriedFilingJointly: 30000 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 2.5 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 2.5 }] },
+            retirement: { kind: 'none' },
+        },
+        AR: {
+            code: 'AR', name: 'Arkansas', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 2410, marriedFilingJointly: 4820 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 2 }, { lowerBound: 4500, ratePct: 3.9 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 2 }, { lowerBound: 4500, ratePct: 3.9 }],
+            },
+            retirement: { kind: 'capped', capPerPerson: 6000 },
+        },
+        CA: {
+            code: 'CA', name: 'California', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            capitalGainsNotes: 'Long-term capital gains are taxed at ordinary California rates; no preferential state rate modeled.',
+            capitalGainsSources: [
+                'DOCS/domain/state-tax-research/CA.md',
+                'https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf',
+            ],
+            standardDeduction: { single: 5540, marriedFilingJointly: 11080 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 1 }, { lowerBound: 11079, ratePct: 2 }, { lowerBound: 26264, ratePct: 4 },
+                    { lowerBound: 41452, ratePct: 6 }, { lowerBound: 57542, ratePct: 8 }, { lowerBound: 72724, ratePct: 9.3 },
+                    { lowerBound: 371479, ratePct: 10.3 }, { lowerBound: 445771, ratePct: 11.3 }, { lowerBound: 742953, ratePct: 12.3 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 1 }, { lowerBound: 22158, ratePct: 2 }, { lowerBound: 52528, ratePct: 4 },
+                    { lowerBound: 82904, ratePct: 6 }, { lowerBound: 115084, ratePct: 8 }, { lowerBound: 145448, ratePct: 9.3 },
+                    { lowerBound: 742958, ratePct: 10.3 }, { lowerBound: 891542, ratePct: 11.3 }, { lowerBound: 1485906, ratePct: 12.3 },
+                ],
+            },
+            retirement: { kind: 'none' },
+        },
+        CO: {
+            // Flat 4.4% on federal taxable income; no separate state deduction, so the
+            // standard deduction is the federal-equivalent to convert gross→taxable.
+            code: 'CO', name: 'Colorado', hasIncomeTax: true, taxesSocialSecurity: true, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15750, marriedFilingJointly: 31500 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 4.4 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 4.4 }] },
+            retirement: { kind: 'capped', capPerPerson: 24000, minAge: 65 },
+        },
+        CT: {
+            code: 'CT', name: 'Connecticut', hasIncomeTax: true, taxesSocialSecurity: true, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 2 }, { lowerBound: 10000, ratePct: 4.5 }, { lowerBound: 50000, ratePct: 5.5 },
+                    { lowerBound: 100000, ratePct: 6 }, { lowerBound: 200000, ratePct: 6.5 }, { lowerBound: 250000, ratePct: 6.9 },
+                    { lowerBound: 500000, ratePct: 6.99 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 2 }, { lowerBound: 20000, ratePct: 4.5 }, { lowerBound: 100000, ratePct: 5.5 },
+                    { lowerBound: 200000, ratePct: 6 }, { lowerBound: 400000, ratePct: 6.5 }, { lowerBound: 500000, ratePct: 6.9 },
+                    { lowerBound: 1000000, ratePct: 6.99 },
+                ],
+            },
+            retirement: { kind: 'full' }, // pension/IRA reach full exemption by 2026
+        },
+        DE: {
+            code: 'DE', name: 'Delaware', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 5700, marriedFilingJointly: 11400 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 0 }, { lowerBound: 2000, ratePct: 2.2 }, { lowerBound: 5000, ratePct: 3.9 },
+                    { lowerBound: 10000, ratePct: 4.8 }, { lowerBound: 20000, ratePct: 5.2 }, { lowerBound: 25000, ratePct: 5.5 },
+                    { lowerBound: 60000, ratePct: 6.6 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 0 }, { lowerBound: 2000, ratePct: 2.2 }, { lowerBound: 5000, ratePct: 3.9 },
+                    { lowerBound: 10000, ratePct: 4.8 }, { lowerBound: 20000, ratePct: 5.2 }, { lowerBound: 25000, ratePct: 5.5 },
+                    { lowerBound: 60000, ratePct: 6.6 },
+                ],
+            },
+            retirement: { kind: 'capped', capPerPerson: 12500, minAge: 60 },
+        },
+        DC: {
+            code: 'DC', name: 'District of Columbia', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15000, marriedFilingJointly: 30000 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 4 }, { lowerBound: 10000, ratePct: 6 }, { lowerBound: 40000, ratePct: 6.5 },
+                    { lowerBound: 60000, ratePct: 8.5 }, { lowerBound: 250000, ratePct: 9.25 }, { lowerBound: 500000, ratePct: 9.75 },
+                    { lowerBound: 1000000, ratePct: 10.75 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 4 }, { lowerBound: 10000, ratePct: 6 }, { lowerBound: 40000, ratePct: 6.5 },
+                    { lowerBound: 60000, ratePct: 8.5 }, { lowerBound: 250000, ratePct: 9.25 }, { lowerBound: 500000, ratePct: 9.75 },
+                    { lowerBound: 1000000, ratePct: 10.75 },
+                ],
+            },
+            retirement: { kind: 'none' },
+        },
+        FL: {
+            code: 'FL', name: 'Florida', hasIncomeTax: false, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [], marriedFilingJointly: [] }, retirement: { kind: 'none' },
+        },
+        GA: {
+            code: 'GA', name: 'Georgia', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 12000, marriedFilingJointly: 24000 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 5.39 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 5.39 }] },
+            retirement: { kind: 'capped', capPerPerson: 65000, minAge: 65 },
+        },
+        HI: {
+            code: 'HI', name: 'Hawaii', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 4400, marriedFilingJointly: 8800 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 1.4 }, { lowerBound: 9600, ratePct: 3.2 }, { lowerBound: 14400, ratePct: 5.5 },
+                    { lowerBound: 19200, ratePct: 6.4 }, { lowerBound: 24000, ratePct: 6.8 }, { lowerBound: 36000, ratePct: 7.2 },
+                    { lowerBound: 48000, ratePct: 7.6 }, { lowerBound: 125000, ratePct: 7.9 }, { lowerBound: 175000, ratePct: 8.25 },
+                    { lowerBound: 225000, ratePct: 9 }, { lowerBound: 275000, ratePct: 10 }, { lowerBound: 325000, ratePct: 11 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 1.4 }, { lowerBound: 19200, ratePct: 3.2 }, { lowerBound: 28800, ratePct: 5.5 },
+                    { lowerBound: 38400, ratePct: 6.4 }, { lowerBound: 48000, ratePct: 6.8 }, { lowerBound: 72000, ratePct: 7.2 },
+                    { lowerBound: 96000, ratePct: 7.6 }, { lowerBound: 250000, ratePct: 7.9 }, { lowerBound: 350000, ratePct: 8.25 },
+                    { lowerBound: 450000, ratePct: 9 }, { lowerBound: 550000, ratePct: 10 }, { lowerBound: 650000, ratePct: 11 },
+                ],
+            },
+            retirement: { kind: 'none' },
+        },
+        ID: {
+            code: 'ID', name: 'Idaho', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15000, marriedFilingJointly: 30000 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 0 }, { lowerBound: 4811, ratePct: 5.3 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 0 }, { lowerBound: 9622, ratePct: 5.3 }],
+            },
+            retirement: { kind: 'none' },
+        },
+        IL: {
+            code: 'IL', name: 'Illinois', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 4.95 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 4.95 }] },
+            retirement: { kind: 'full' },
+        },
+        IN: {
+            code: 'IN', name: 'Indiana', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 3 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 3 }] },
+            retirement: { kind: 'none' },
+        },
+        IA: {
+            code: 'IA', name: 'Iowa', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15000, marriedFilingJointly: 30000 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 3.8 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 3.8 }] },
+            retirement: { kind: 'full', minAge: 55 },
+        },
+        KS: {
+            code: 'KS', name: 'Kansas', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 3605, marriedFilingJointly: 8240 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 5.2 }, { lowerBound: 23000, ratePct: 5.58 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 5.2 }, { lowerBound: 46000, ratePct: 5.58 }],
+            },
+            retirement: { kind: 'none' },
+        },
+        KY: {
+            code: 'KY', name: 'Kentucky', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 3360, marriedFilingJointly: 6720 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 3.5 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 3.5 }] },
+            retirement: { kind: 'capped', capPerPerson: 31110 },
+        },
+        LA: {
+            code: 'LA', name: 'Louisiana', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 12500, marriedFilingJointly: 25000 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 3 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 3 }] },
+            retirement: { kind: 'capped', capPerPerson: 12000, minAge: 65 },
+        },
+        ME: {
+            code: 'ME', name: 'Maine', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15000, marriedFilingJointly: 30000 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 5.8 }, { lowerBound: 26800, ratePct: 6.75 }, { lowerBound: 63450, ratePct: 7.15 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 5.8 }, { lowerBound: 53600, ratePct: 6.75 }, { lowerBound: 126900, ratePct: 7.15 }],
+            },
+            retirement: { kind: 'capped', capPerPerson: 48216 },
+        },
+        MD: {
+            code: 'MD', name: 'Maryland', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 3350, marriedFilingJointly: 6700 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 2 }, { lowerBound: 1000, ratePct: 3 }, { lowerBound: 2000, ratePct: 4 },
+                    { lowerBound: 3000, ratePct: 4.75 }, { lowerBound: 100000, ratePct: 5 }, { lowerBound: 125000, ratePct: 5.25 },
+                    { lowerBound: 150000, ratePct: 5.5 }, { lowerBound: 250000, ratePct: 5.75 }, { lowerBound: 500000, ratePct: 6.25 },
+                    { lowerBound: 1000000, ratePct: 6.5 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 2 }, { lowerBound: 1000, ratePct: 3 }, { lowerBound: 2000, ratePct: 4 },
+                    { lowerBound: 3000, ratePct: 4.75 }, { lowerBound: 150000, ratePct: 5 }, { lowerBound: 175000, ratePct: 5.25 },
+                    { lowerBound: 225000, ratePct: 5.5 }, { lowerBound: 300000, ratePct: 5.75 }, { lowerBound: 600000, ratePct: 6.25 },
+                    { lowerBound: 1200000, ratePct: 6.5 },
+                ],
+            },
+            retirement: { kind: 'capped', capPerPerson: 41200, minAge: 65 },
+        },
+        MA: {
+            code: 'MA', name: 'Massachusetts', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 5 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 5 }] },
+            retirement: { kind: 'none' },
+        },
+        MI: {
+            code: 'MI', name: 'Michigan', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 4.25 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 4.25 }] },
+            retirement: { kind: 'capped', capPerPerson: 49423 },
+        },
+        MN: {
+            code: 'MN', name: 'Minnesota', hasIncomeTax: true, taxesSocialSecurity: true, capitalGainsAsOrdinary: true,
+            capitalGainsNotes: 'Long-term capital gains are taxed as ordinary income; high-income NIIT-like surtax omitted.',
+            capitalGainsSources: ['DOCS/domain/state-tax-research/MN.md', 'https://www.revenue.state.mn.us/'],
+            standardDeduction: { single: 14575, marriedFilingJointly: 29150 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 5.35 }, { lowerBound: 31690, ratePct: 6.8 }, { lowerBound: 104090, ratePct: 7.85 },
+                    { lowerBound: 193240, ratePct: 9.85 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 5.35 }, { lowerBound: 46330, ratePct: 6.8 }, { lowerBound: 184040, ratePct: 7.85 },
+                    { lowerBound: 321450, ratePct: 9.85 },
+                ],
+            },
+            retirement: { kind: 'none' },
+        },
+        MS: {
+            code: 'MS', name: 'Mississippi', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 2300, marriedFilingJointly: 4600 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 0 }, { lowerBound: 10000, ratePct: 4.4 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 0 }, { lowerBound: 10000, ratePct: 4.4 }],
+            },
+            retirement: { kind: 'full' },
+        },
+        MO: {
+            code: 'MO', name: 'Missouri', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15750, marriedFilingJointly: 31500 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 0 }, { lowerBound: 1313, ratePct: 2 }, { lowerBound: 2626, ratePct: 2.5 },
+                    { lowerBound: 3939, ratePct: 3 }, { lowerBound: 5252, ratePct: 3.5 }, { lowerBound: 6565, ratePct: 4 },
+                    { lowerBound: 7878, ratePct: 4.5 }, { lowerBound: 9191, ratePct: 4.7 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 0 }, { lowerBound: 1313, ratePct: 2 }, { lowerBound: 2626, ratePct: 2.5 },
+                    { lowerBound: 3939, ratePct: 3 }, { lowerBound: 5252, ratePct: 3.5 }, { lowerBound: 6565, ratePct: 4 },
+                    { lowerBound: 7878, ratePct: 4.5 }, { lowerBound: 9191, ratePct: 4.7 },
+                ],
+            },
+            retirement: { kind: 'capped', capPerPerson: 6000 },
+        },
+        MT: {
+            code: 'MT', name: 'Montana', hasIncomeTax: true, taxesSocialSecurity: true, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15750, marriedFilingJointly: 31500 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 4.7 }, { lowerBound: 20500, ratePct: 5.9 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 4.7 }, { lowerBound: 41000, ratePct: 5.9 }],
+            },
+            retirement: { kind: 'none' },
+        },
+        NE: {
+            code: 'NE', name: 'Nebraska', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 8600, marriedFilingJointly: 17200 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 2.46 }, { lowerBound: 4030, ratePct: 3.51 }, { lowerBound: 24120, ratePct: 5.01 },
+                    { lowerBound: 38870, ratePct: 5.2 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 2.46 }, { lowerBound: 8040, ratePct: 3.51 }, { lowerBound: 48250, ratePct: 5.01 },
+                    { lowerBound: 77730, ratePct: 5.2 },
+                ],
+            },
+            retirement: { kind: 'none' },
+        },
+        NV: {
+            code: 'NV', name: 'Nevada', hasIncomeTax: false, taxesSocialSecurity: false, capitalGainsAsOrdinary: false,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [], marriedFilingJointly: [] }, retirement: { kind: 'none' },
+        },
+        NH: {
+            // Wages/retirement never taxed; interest & dividends tax repealed from 2025.
+            code: 'NH', name: 'New Hampshire', hasIncomeTax: false, taxesSocialSecurity: false, capitalGainsAsOrdinary: false,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [], marriedFilingJointly: [] }, retirement: { kind: 'none' },
+        },
+        NJ: {
+            code: 'NJ', name: 'New Jersey', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            capitalGainsNotes: 'Capital gains are included in New Jersey gross income and taxed at ordinary NJ rates.',
+            capitalGainsSources: ['DOCS/domain/state-tax-research/NJ.md', 'https://www.nj.gov/treasury/taxation/'],
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 1.4 }, { lowerBound: 20000, ratePct: 1.75 }, { lowerBound: 35000, ratePct: 3.5 },
+                    { lowerBound: 40000, ratePct: 5.525 }, { lowerBound: 75000, ratePct: 6.37 }, { lowerBound: 500000, ratePct: 8.97 },
+                    { lowerBound: 1000000, ratePct: 10.75 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 1.4 }, { lowerBound: 20000, ratePct: 1.75 }, { lowerBound: 50000, ratePct: 2.45 },
+                    { lowerBound: 70000, ratePct: 3.5 }, { lowerBound: 80000, ratePct: 5.525 }, { lowerBound: 150000, ratePct: 6.37 },
+                    { lowerBound: 500000, ratePct: 8.97 }, { lowerBound: 1000000, ratePct: 10.75 },
+                ],
+            },
+            retirement: { kind: 'capped', capPerPerson: 50000, minAge: 62 },
+        },
+        NM: {
+            code: 'NM', name: 'New Mexico', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15750, marriedFilingJointly: 31500 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 1.5 }, { lowerBound: 5500, ratePct: 3.2 }, { lowerBound: 16500, ratePct: 4.3 },
+                    { lowerBound: 33500, ratePct: 4.7 }, { lowerBound: 66500, ratePct: 4.9 }, { lowerBound: 210000, ratePct: 5.9 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 1.5 }, { lowerBound: 8000, ratePct: 3.2 }, { lowerBound: 25000, ratePct: 4.3 },
+                    { lowerBound: 50000, ratePct: 4.7 }, { lowerBound: 100000, ratePct: 4.9 }, { lowerBound: 315000, ratePct: 5.9 },
+                ],
+            },
+            retirement: { kind: 'none' },
+        },
+        NY: {
+            code: 'NY', name: 'New York', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 8000, marriedFilingJointly: 16050 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 4 }, { lowerBound: 8500, ratePct: 4.5 }, { lowerBound: 11700, ratePct: 5.25 },
+                    { lowerBound: 13900, ratePct: 5.5 }, { lowerBound: 80650, ratePct: 6 }, { lowerBound: 215400, ratePct: 6.85 },
+                    { lowerBound: 1077550, ratePct: 9.65 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 4 }, { lowerBound: 17150, ratePct: 4.5 }, { lowerBound: 23600, ratePct: 5.25 },
+                    { lowerBound: 27900, ratePct: 5.5 }, { lowerBound: 161550, ratePct: 6 }, { lowerBound: 323200, ratePct: 6.85 },
+                    { lowerBound: 2155350, ratePct: 9.65 },
+                ],
+            },
+            retirement: { kind: 'capped', capPerPerson: 20000, minAge: 59 },
+        },
+        NC: {
+            code: 'NC', name: 'North Carolina', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 12750, marriedFilingJointly: 25500 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 4.25 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 4.25 }] },
+            retirement: { kind: 'none' },
+        },
+        ND: {
+            // Brackets defined on federal taxable income; std deduction ≈ federal base.
+            code: 'ND', name: 'North Dakota', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15000, marriedFilingJointly: 30000 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 0 }, { lowerBound: 48475, ratePct: 1.95 }, { lowerBound: 244825, ratePct: 2.5 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 0 }, { lowerBound: 80975, ratePct: 1.95 }, { lowerBound: 298075, ratePct: 2.5 }],
+            },
+            retirement: { kind: 'none' },
+        },
+        OH: {
+            code: 'OH', name: 'Ohio', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 0 }, { lowerBound: 26050, ratePct: 2.75 }, { lowerBound: 100000, ratePct: 3.5 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 0 }, { lowerBound: 26050, ratePct: 2.75 }, { lowerBound: 100000, ratePct: 3.5 }],
+            },
+            retirement: { kind: 'none' },
+        },
+        OK: {
+            code: 'OK', name: 'Oklahoma', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 6350, marriedFilingJointly: 12700 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 0.25 }, { lowerBound: 1000, ratePct: 0.75 }, { lowerBound: 2500, ratePct: 1.75 },
+                    { lowerBound: 3750, ratePct: 2.75 }, { lowerBound: 4900, ratePct: 3.75 }, { lowerBound: 7200, ratePct: 4.75 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 0.25 }, { lowerBound: 2000, ratePct: 0.75 }, { lowerBound: 5000, ratePct: 1.75 },
+                    { lowerBound: 7500, ratePct: 2.75 }, { lowerBound: 9800, ratePct: 3.75 }, { lowerBound: 14400, ratePct: 4.75 },
+                ],
+            },
+            retirement: { kind: 'capped', capPerPerson: 10000 },
+        },
+        OR: {
+            code: 'OR', name: 'Oregon', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 2835, marriedFilingJointly: 5670 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 4.75 }, { lowerBound: 4050, ratePct: 6.75 }, { lowerBound: 10200, ratePct: 8.75 },
+                    { lowerBound: 125000, ratePct: 9.9 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 4.75 }, { lowerBound: 8100, ratePct: 6.75 }, { lowerBound: 20400, ratePct: 8.75 },
+                    { lowerBound: 250000, ratePct: 9.9 },
+                ],
+            },
+            retirement: { kind: 'none' },
+        },
+        PA: {
+            code: 'PA', name: 'Pennsylvania', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            capitalLossCarryforwardConformity: 'currentYearOnly',
+            capitalGainsNotes: 'Net gains are taxable at the flat PA rate; federal prior-year capital-loss carryforwards are not modeled as PA offsets.',
+            capitalGainsSources: ['DOCS/domain/state-tax-research/PA.md', 'https://www.revenue.pa.gov/'],
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 3.07 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 3.07 }] },
+            retirement: { kind: 'full', minAge: 60 },
+        },
+        RI: {
+            code: 'RI', name: 'Rhode Island', hasIncomeTax: true, taxesSocialSecurity: true, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 10900, marriedFilingJointly: 21800 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 3.75 }, { lowerBound: 79900, ratePct: 4.75 }, { lowerBound: 181650, ratePct: 5.99 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 3.75 }, { lowerBound: 79900, ratePct: 4.75 }, { lowerBound: 181650, ratePct: 5.99 }],
+            },
+            retirement: { kind: 'capped', capPerPerson: 20000, minAge: 67 },
+        },
+        SC: {
+            code: 'SC', name: 'South Carolina', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 15000, marriedFilingJointly: 30000 },
+            brackets: {
+                single: [{ lowerBound: 0, ratePct: 0 }, { lowerBound: 3560, ratePct: 3 }, { lowerBound: 17830, ratePct: 6 }],
+                marriedFilingJointly: [{ lowerBound: 0, ratePct: 0 }, { lowerBound: 3560, ratePct: 3 }, { lowerBound: 17830, ratePct: 6 }],
+            },
+            retirement: { kind: 'capped', capPerPerson: 10000, minAge: 65 },
+        },
+        SD: {
+            code: 'SD', name: 'South Dakota', hasIncomeTax: false, taxesSocialSecurity: false, capitalGainsAsOrdinary: false,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [], marriedFilingJointly: [] }, retirement: { kind: 'none' },
+        },
+        TN: {
+            code: 'TN', name: 'Tennessee', hasIncomeTax: false, taxesSocialSecurity: false, capitalGainsAsOrdinary: false,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [], marriedFilingJointly: [] }, retirement: { kind: 'none' },
+        },
+        TX: {
+            code: 'TX', name: 'Texas', hasIncomeTax: false, taxesSocialSecurity: false, capitalGainsAsOrdinary: false,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [], marriedFilingJointly: [] }, retirement: { kind: 'none' },
+        },
+        UT: {
+            code: 'UT', name: 'Utah', hasIncomeTax: true, taxesSocialSecurity: true, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [{ lowerBound: 0, ratePct: 4.5 }], marriedFilingJointly: [{ lowerBound: 0, ratePct: 4.5 }] },
+            retirement: { kind: 'none' },
+        },
+        VT: {
+            code: 'VT', name: 'Vermont', hasIncomeTax: true, taxesSocialSecurity: true, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 7400, marriedFilingJointly: 14850 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 3.35 }, { lowerBound: 47900, ratePct: 6.6 }, { lowerBound: 116000, ratePct: 7.6 },
+                    { lowerBound: 242000, ratePct: 8.75 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 3.35 }, { lowerBound: 79950, ratePct: 6.6 }, { lowerBound: 193300, ratePct: 7.6 },
+                    { lowerBound: 294600, ratePct: 8.75 },
+                ],
+            },
+            retirement: { kind: 'none' },
+        },
+        VA: {
+            code: 'VA', name: 'Virginia', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 8750, marriedFilingJointly: 17500 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 2 }, { lowerBound: 3000, ratePct: 3 }, { lowerBound: 5000, ratePct: 5 },
+                    { lowerBound: 17000, ratePct: 5.75 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 2 }, { lowerBound: 3000, ratePct: 3 }, { lowerBound: 5000, ratePct: 5 },
+                    { lowerBound: 17000, ratePct: 5.75 },
+                ],
+            },
+            retirement: { kind: 'capped', capPerPerson: 12000, minAge: 65 },
+        },
+        WA: {
+            // No broad income tax; a 7% tax on large long-term gains is out of scope.
+            code: 'WA', name: 'Washington', hasIncomeTax: false, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [], marriedFilingJointly: [] }, retirement: { kind: 'none' },
+        },
+        WV: {
+            // Social Security fully exempt from 2026 (phase-out complete).
+            code: 'WV', name: 'West Virginia', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 2.22 }, { lowerBound: 10000, ratePct: 2.96 }, { lowerBound: 25000, ratePct: 3.33 },
+                    { lowerBound: 40000, ratePct: 4.44 }, { lowerBound: 60000, ratePct: 4.82 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 2.22 }, { lowerBound: 10000, ratePct: 2.96 }, { lowerBound: 25000, ratePct: 3.33 },
+                    { lowerBound: 40000, ratePct: 4.44 }, { lowerBound: 60000, ratePct: 4.82 },
+                ],
+            },
+            retirement: { kind: 'capped', capPerPerson: 8000, minAge: 65 },
+        },
+        WI: {
+            code: 'WI', name: 'Wisconsin', hasIncomeTax: true, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 13560, marriedFilingJointly: 25110 },
+            brackets: {
+                single: [
+                    { lowerBound: 0, ratePct: 3.5 }, { lowerBound: 14680, ratePct: 4.4 }, { lowerBound: 50480, ratePct: 5.3 },
+                    { lowerBound: 323290, ratePct: 7.65 },
+                ],
+                marriedFilingJointly: [
+                    { lowerBound: 0, ratePct: 3.5 }, { lowerBound: 19580, ratePct: 4.4 }, { lowerBound: 67300, ratePct: 5.3 },
+                    { lowerBound: 431060, ratePct: 7.65 },
+                ],
+            },
+            retirement: { kind: 'capped', capPerPerson: 24000, minAge: 67 },
+        },
+        WY: {
+            code: 'WY', name: 'Wyoming', hasIncomeTax: false, taxesSocialSecurity: false, capitalGainsAsOrdinary: true,
+            standardDeduction: { single: 0, marriedFilingJointly: 0 },
+            brackets: { single: [], marriedFilingJointly: [] }, retirement: { kind: 'none' },
+        },
+    },
+};
+export const stateYear2026 = splitRetirementBuckets(rawStateYear2026);

package/dist/params/state/index.d.ts

@@ -0,0 +1,13 @@
+/**
+ * Typed access to per-state tax packs. Mirrors the federal `packForYear`
+ * pattern: future years use the latest published pack (nominal brackets, so
+ * bracket creep is modeled). States with no entry return undefined — the
+ * caller falls back to the flat effective-rate override.
+ */
+import type { StateTaxParams } from './types.js';
+export declare const LATEST_STATE_PACK_YEAR: number;
+/** Tax parameters for a state in a year, or undefined if that state isn't modeled yet. */
+export declare function stateParamsFor(code: string, year: number): StateTaxParams | undefined;
+/** Two-letter codes with a modeled pack in the latest year (for UI hints). */
+export declare function modeledStateCodes(): string[];
+export type { StateTaxParams, StateTaxBracket, StateRetirementExclusion, StateTaxPack } from './types.js';

package/dist/params/state/index.js

@@ -0,0 +1,26 @@
+/**
+ * Typed access to per-state tax packs. Mirrors the federal `packForYear`
+ * pattern: future years use the latest published pack (nominal brackets, so
+ * bracket creep is modeled). States with no entry return undefined — the
+ * caller falls back to the flat effective-rate override.
+ */
+import { stateYear2026 } from './data/year2026.js';
+const packs = [stateYear2026];
+// Keep sorted ascending by year as packs are added each fall.
+export const LATEST_STATE_PACK_YEAR = packs[packs.length - 1].year;
+function statesPackForYear(year) {
+    const exact = packs.find((p) => p.year === year);
+    if (exact)
+        return exact;
+    if (year > LATEST_STATE_PACK_YEAR)
+        return packs[packs.length - 1];
+    return packs[0];
+}
+/** Tax parameters for a state in a year, or undefined if that state isn't modeled yet. */
+export function stateParamsFor(code, year) {
+    return statesPackForYear(year).states[code.toUpperCase()];
+}
+/** Two-letter codes with a modeled pack in the latest year (for UI hints). */
+export function modeledStateCodes() {
+    return Object.keys(packs[packs.length - 1].states).sort();
+}