@trajectonomics/tax 0.0.0-stage → 0.1.0

package/dist/us/index.cjs.map

@@ -0,0 +1 @@
+{"version":3,"file":"index.cjs","names":["toMinorUnits","STATES","STATES","usd","fromMinorUnits","toMinorUnits","clampCap","fromMinorUnits","usd","toMinorUnits","usd","fromMinorUnits","toMinorUnits","usd","fromMinorUnits","toMinorUnits","fromMinorUnits","usd","usd","fromMinorUnits","toMinorUnits","toMinorUnits","toMinorUnits","usd","fromMinorUnits","fromMinorUnits","usd","toMinorUnits","fromMinorUnits","usd","toMinorUnits","applyPercentage","fromMinorUnits","clampCap","usd","toMinorUnits","usd","fromMinorUnits","usd","fromMinorUnits","usd","fromMinorUnits","toMinorUnits","toMinorUnits","applyPercentage","usd","fromMinorUnits","applyPercentage","usd","fromMinorUnits","usd","fromMinorUnits","toMinorUnits","toMinorUnits","applyPercentage","toMinorUnits","multiplySafeInteger","toMinorUnits","applyPercentage","evaluateBrackets","TaxValidationError","evaluateBrackets","toMinorUnits"],"sources":["../../src/us/parameters/amt.ts","../../src/us/parameters/brackets.ts","../../src/us/parameters/constants.ts","../../src/us/parameters/credits-eitc.ts","../../src/us/parameters/credits.ts","../../src/us/parameters/payroll.ts","../../src/us/parameters.ts","../../src/us/types/state-fields.ts","../../src/us/state/parameters/helpers.ts","../../src/us/state/parameters/flat/flat-a.ts","../../src/us/state/parameters/flat/flat-b.ts","../../src/us/state/parameters/flat/flat-c.ts","../../src/us/state/parameters/flat/index.ts","../../src/us/state/parameters/none.ts","../../src/us/state/parameters/progressive/al.ts","../../src/us/state/parameters/progressive/ar.ts","../../src/us/state/parameters/progressive/ca.ts","../../src/us/state/parameters/progressive/ct.ts","../../src/us/state/parameters/progressive/dc.ts","../../src/us/state/parameters/progressive/de.ts","../../src/us/state/parameters/progressive/hi.ts","../../src/us/state/parameters/progressive/ks.ts","../../src/us/state/parameters/progressive/md.ts","../../src/us/state/parameters/progressive/me.ts","../../src/us/state/parameters/progressive/mn.ts","../../src/us/state/parameters/progressive/mo.ts","../../src/us/state/parameters/progressive/mt.ts","../../src/us/state/parameters/progressive/nd.ts","../../src/us/state/parameters/progressive/ne.ts","../../src/us/state/parameters/progressive/nj.ts","../../src/us/state/parameters/progressive/nm.ts","../../src/us/state/parameters/progressive/ny.ts","../../src/us/state/parameters/progressive/ok.ts","../../src/us/state/parameters/progressive/or.ts","../../src/us/state/parameters/progressive/ri.ts","../../src/us/state/parameters/progressive/sc.ts","../../src/us/state/parameters/progressive/va.ts","../../src/us/state/parameters/progressive/vt.ts","../../src/us/state/parameters/progressive/wi.ts","../../src/us/state/parameters/progressive/wv.ts","../../src/us/state/parameters/progressive/index.ts","../../src/us/state/parameters/index.ts","../../src/us/calculate-result.ts","../../src/us/stages/adjustments.ts","../../src/us/stages/agi.ts","../../src/us/types/fields.ts","../../src/us/stages/amt.ts","../../src/us/stages/credits-child.ts","../../src/us/stages/credits-eitc.ts","../../src/us/stages/credits-care.ts","../../src/us/stages/credits-other.ts","../../src/us/stages/se.ts","../../src/us/stages/credits.ts","../../src/us/stages/itemized-deduction.ts","../../src/us/stages/standard-deduction.ts","../../src/us/stages/deductions.ts","../../src/us/stages/fica.ts","../../src/us/stages/niit.ts","../../src/us/stages/preferential.ts","../../src/us/state/breakdown.ts","../../src/us/state/credits.ts","../../src/us/state/phase-out.ts","../../src/us/state/deductions.ts","../../src/us/state/surtax.ts","../../src/us/stages/state.ts","../../src/us/types/state.ts","../../src/us/validate.ts","../../src/us/calculate.ts","../../src/us/system.ts"],"sourcesContent":["import type { UsFilingStatus } from \"../types\"\n\nexport interface UsAmtParameters {\n\treadonly baseExemptions: Record<UsFilingStatus, number>\n\treadonly phaseoutThresholds: Record<UsFilingStatus, number>\n\treadonly phaseoutRate: number\n\treadonly rate26Thresholds: Record<UsFilingStatus, number>\n\treadonly rate26: number\n\treadonly rate28: number\n}\n\n/**\n * Statutory 2026 Alternative Minimum Tax (AMT) exemptions, phaseouts, and rates.\n *\n * @statute IRC § 55\n */\nexport const US_2026_AMT: UsAmtParameters = {\n\tbaseExemptions: {\n\t\tsingle: 90_100,\n\t\tmarried_filing_jointly: 140_200,\n\t\tmarried_filing_separately: 70_100,\n\t\thead_of_household: 90_100,\n\t},\n\tphaseoutThresholds: {\n\t\tsingle: 643_250,\n\t\tmarried_filing_jointly: 1_286_500,\n\t\tmarried_filing_separately: 643_250,\n\t\thead_of_household: 643_250,\n\t},\n\tphaseoutRate: 0.25,\n\trate26Thresholds: {\n\t\tsingle: 239_100,\n\t\tmarried_filing_jointly: 239_100,\n\t\tmarried_filing_separately: 119_550,\n\t\thead_of_household: 239_100,\n\t},\n\trate26: 0.26,\n\trate28: 0.28,\n}\n","import type { TaxBracket } from \"../../core/brackets\"\nimport type { UsFilingStatus } from \"../types\"\n\n/**\n * Statutory 2026 US Federal ordinary income progressive brackets in minor units (cents).\n *\n * @statute IRC § 1(j), Rev. Proc. 2025-XX\n */\nexport const US_2026_ORDINARY_BRACKETS: Record<UsFilingStatus, readonly TaxBracket[]> = {\n\tsingle: [\n\t\t{ upTo: 1_240_000, rate: 0.1 },\n\t\t{ upTo: 5_040_000, rate: 0.12 },\n\t\t{ upTo: 10_570_000, rate: 0.22 },\n\t\t{ upTo: 20_177_500, rate: 0.24 },\n\t\t{ upTo: 25_622_500, rate: 0.32 },\n\t\t{ upTo: 64_060_000, rate: 0.35 },\n\t\t{ upTo: null, rate: 0.37 },\n\t],\n\tmarried_filing_jointly: [\n\t\t{ upTo: 2_480_000, rate: 0.1 },\n\t\t{ upTo: 10_080_000, rate: 0.12 },\n\t\t{ upTo: 21_140_000, rate: 0.22 },\n\t\t{ upTo: 40_355_000, rate: 0.24 },\n\t\t{ upTo: 51_245_000, rate: 0.32 },\n\t\t{ upTo: 76_870_000, rate: 0.35 },\n\t\t{ upTo: null, rate: 0.37 },\n\t],\n\tmarried_filing_separately: [\n\t\t{ upTo: 1_240_000, rate: 0.1 },\n\t\t{ upTo: 5_040_000, rate: 0.12 },\n\t\t{ upTo: 10_570_000, rate: 0.22 },\n\t\t{ upTo: 20_177_500, rate: 0.24 },\n\t\t{ upTo: 25_622_500, rate: 0.32 },\n\t\t{ upTo: 38_435_000, rate: 0.35 },\n\t\t{ upTo: null, rate: 0.37 },\n\t],\n\thead_of_household: [\n\t\t{ upTo: 1_770_000, rate: 0.1 },\n\t\t{ upTo: 6_745_000, rate: 0.12 },\n\t\t{ upTo: 10_570_000, rate: 0.22 },\n\t\t{ upTo: 20_175_000, rate: 0.24 },\n\t\t{ upTo: 25_620_000, rate: 0.32 },\n\t\t{ upTo: 64_060_000, rate: 0.35 },\n\t\t{ upTo: null, rate: 0.37 },\n\t],\n}\n\n/**\n * Statutory 2026 US Federal preferential capital gains brackets in minor units (cents).\n *\n * @statute IRC § 1(h), Rev. Proc. 2025-XX\n */\nexport const US_2026_PREFERENTIAL_BRACKETS: Record<UsFilingStatus, readonly TaxBracket[]> = {\n\tsingle: [\n\t\t{ upTo: 4_945_000, rate: 0.0 },\n\t\t{ upTo: 54_550_000, rate: 0.15 },\n\t\t{ upTo: null, rate: 0.2 },\n\t],\n\tmarried_filing_jointly: [\n\t\t{ upTo: 9_890_000, rate: 0.0 },\n\t\t{ upTo: 61_370_000, rate: 0.15 },\n\t\t{ upTo: null, rate: 0.2 },\n\t],\n\tmarried_filing_separately: [\n\t\t{ upTo: 4_945_000, rate: 0.0 },\n\t\t{ upTo: 30_685_000, rate: 0.15 },\n\t\t{ upTo: null, rate: 0.2 },\n\t],\n\thead_of_household: [\n\t\t{ upTo: 6_620_000, rate: 0.0 },\n\t\t{ upTo: 57_960_000, rate: 0.15 },\n\t\t{ upTo: null, rate: 0.2 },\n\t],\n}\n","import type { UsFilingStatus } from \"../types\"\n\nexport interface UsAdditionalStandardDeduction {\n\treadonly unmarried: number\n\treadonly married: number\n}\n\nexport interface UsAboveTheLineCaps {\n\treadonly educatorSingle: number\n\treadonly educatorMfjBoth: number\n\treadonly studentLoanInterest: number\n\treadonly traditional401kBase: number\n\treadonly traditional401kCatchUpAge50: number\n\treadonly traditionalIraBase: number\n\treadonly traditionalIraCatchUpAge50: number\n\treadonly hsaSelfOnlyBase: number\n\treadonly hsaFamilyBase: number\n\treadonly hsaCatchUpAge55: number\n}\n\nexport interface UsItemizedParameters {\n\treadonly medicalFloorRate: number\n\treadonly saltCap: number\n\treadonly saltCapMfs: number\n\treadonly charityCeilingRate: number\n}\n\nexport interface UsNiitParameters {\n\treadonly rate: number\n\treadonly thresholds: Record<UsFilingStatus, number>\n}\n\n/**\n * Statutory 2026 US Federal base standard deduction amounts in major dollars.\n *\n * @statute IRC § 63(c)(2), Rev. Proc. 2025-XX\n */\nexport const US_2026_STANDARD_DEDUCTION: Record<UsFilingStatus, number> = {\n\tsingle: 16_100,\n\tmarried_filing_jointly: 32_200,\n\tmarried_filing_separately: 16_100,\n\thead_of_household: 24_150,\n}\n\n/**\n * Statutory 2026 additional standard deduction for age 65+ and blindness per condition.\n *\n * @statute IRC § 63(f), Rev. Proc. 2025-XX\n */\nexport const US_2026_ADDITIONAL_STANDARD_DEDUCTION: UsAdditionalStandardDeduction = {\n\tunmarried: 2_050,\n\tmarried: 1_650,\n}\n\n/**\n * Statutory 2026 Schedule 1 Above-the-Line deduction limits in major dollars.\n *\n * @statute IRC § 62, § 219, § 221, § 223, § 402(g)\n */\nexport const US_2026_ABOVE_THE_LINE_CAPS: UsAboveTheLineCaps = {\n\teducatorSingle: 350,\n\teducatorMfjBoth: 700,\n\tstudentLoanInterest: 2_500,\n\ttraditional401kBase: 24_500,\n\ttraditional401kCatchUpAge50: 8_000,\n\ttraditionalIraBase: 7_500,\n\ttraditionalIraCatchUpAge50: 1_100,\n\thsaSelfOnlyBase: 4_400,\n\thsaFamilyBase: 8_750,\n\thsaCatchUpAge55: 1_000,\n}\n\n/**\n * Statutory 2026 Schedule A Itemized Deduction thresholds and caps.\n *\n * @statute IRC §§ 164, 170, 213\n */\nexport const US_2026_ITEMIZED: UsItemizedParameters = {\n\tmedicalFloorRate: 0.075,\n\tsaltCap: 10_000,\n\tsaltCapMfs: 5_000,\n\tcharityCeilingRate: 0.6,\n}\n\n/**\n * Statutory Net Investment Income Tax (NIIT) rates and MAGI thresholds.\n *\n * @statute IRC § 1411\n */\nexport const US_2026_NIIT: UsNiitParameters = {\n\trate: 0.038,\n\tthresholds: {\n\t\tsingle: 200_000,\n\t\thead_of_household: 200_000,\n\t\tmarried_filing_jointly: 250_000,\n\t\tmarried_filing_separately: 125_000,\n\t},\n}\n","export interface UsEitcTier {\n\treadonly creditRate: number\n\treadonly maxEarnedIncome: number\n\treadonly maxCredit: number\n\treadonly phaseoutThresholdSingle: number\n\treadonly phaseoutThresholdMfj: number\n\treadonly phaseoutRate: number\n}\n\nexport const US_2026_EITC_TIERS: Record<0 | 1 | 2 | 3, UsEitcTier> = {\n\t0: {\n\t\tcreditRate: 0.0765,\n\t\tmaxEarnedIncome: 8_490,\n\t\tmaxCredit: 649,\n\t\tphaseoutThresholdSingle: 10_620,\n\t\tphaseoutThresholdMfj: 17_990,\n\t\tphaseoutRate: 0.0765,\n\t},\n\t1: {\n\t\tcreditRate: 0.34,\n\t\tmaxEarnedIncome: 12_730,\n\t\tmaxCredit: 4_328,\n\t\tphaseoutThresholdSingle: 23_340,\n\t\tphaseoutThresholdMfj: 30_710,\n\t\tphaseoutRate: 0.1598,\n\t},\n\t2: {\n\t\tcreditRate: 0.4,\n\t\tmaxEarnedIncome: 17_880,\n\t\tmaxCredit: 7_152,\n\t\tphaseoutThresholdSingle: 23_340,\n\t\tphaseoutThresholdMfj: 30_710,\n\t\tphaseoutRate: 0.2106,\n\t},\n\t3: {\n\t\tcreditRate: 0.45,\n\t\tmaxEarnedIncome: 17_880,\n\t\tmaxCredit: 8_046,\n\t\tphaseoutThresholdSingle: 23_340,\n\t\tphaseoutThresholdMfj: 30_710,\n\t\tphaseoutRate: 0.2106,\n\t},\n}\n","import type { UsFilingStatus } from \"../types\"\nimport { US_2026_EITC_TIERS, type UsEitcTier } from \"./credits-eitc\"\n\nexport type { UsEitcTier }\n\nexport interface UsCreditsParameters {\n\treadonly ctcAmountPerChild: number\n\treadonly actcMaxPerChild: number\n\treadonly actcEarnedIncomeThreshold: number\n\treadonly actcRate: number\n\treadonly ctcPhaseoutThresholds: Record<UsFilingStatus, number>\n\treadonly ctcPhaseoutStepAmount: number\n\treadonly ctcPhaseoutStepRate: number\n\treadonly odcAmountPerDependent: number\n\treadonly eitcInvestmentIncomeLimit: number\n\treadonly eitcTiers: Record<0 | 1 | 2 | 3, UsEitcTier>\n\treadonly careMaxExpenseOne: number\n\treadonly careMaxExpenseTwoPlus: number\n\treadonly careBaseRate: number\n\treadonly careFloorRate: number\n\treadonly carePhaseoutAgiThreshold: number\n\treadonly carePhaseoutStepAgi: number\n\treadonly carePhaseoutStepRate: number\n\treadonly aotcMaxPerStudent: number\n\treadonly aotcTier1MaxExpense: number\n\treadonly aotcTier1Rate: number\n\treadonly aotcTier2MaxExpense: number\n\treadonly aotcTier2Rate: number\n\treadonly aotcRefundableRate: number\n\treadonly aotcPhaseoutMin: Record<UsFilingStatus, number>\n\treadonly aotcPhaseoutMax: Record<UsFilingStatus, number>\n\treadonly llcMaxExpensePerReturn: number\n\treadonly llcRate: number\n}\n\n/**\n * Statutory 2026 Federal Tax Credits parameters.\n *\n * @statute IRC § 21, § 24, § 25A, § 32\n */\nexport const US_2026_CREDITS: UsCreditsParameters = {\n\tctcAmountPerChild: 2_000,\n\tactcMaxPerChild: 1_700,\n\tactcEarnedIncomeThreshold: 2_500,\n\tactcRate: 0.15,\n\tctcPhaseoutThresholds: {\n\t\tsingle: 200_000,\n\t\tmarried_filing_jointly: 400_000,\n\t\tmarried_filing_separately: 200_000,\n\t\thead_of_household: 200_000,\n\t},\n\tctcPhaseoutStepAmount: 1_000,\n\tctcPhaseoutStepRate: 50,\n\todcAmountPerDependent: 500,\n\teitcInvestmentIncomeLimit: 11_950,\n\teitcTiers: US_2026_EITC_TIERS,\n\tcareMaxExpenseOne: 3_000,\n\tcareMaxExpenseTwoPlus: 6_000,\n\tcareBaseRate: 0.35,\n\tcareFloorRate: 0.2,\n\tcarePhaseoutAgiThreshold: 15_000,\n\tcarePhaseoutStepAgi: 2_000,\n\tcarePhaseoutStepRate: 0.01,\n\taotcMaxPerStudent: 2_500,\n\taotcTier1MaxExpense: 2_000,\n\taotcTier1Rate: 1.0,\n\taotcTier2MaxExpense: 2_000,\n\taotcTier2Rate: 0.25,\n\taotcRefundableRate: 0.4,\n\taotcPhaseoutMin: {\n\t\tsingle: 80_000,\n\t\thead_of_household: 80_000,\n\t\tmarried_filing_jointly: 160_000,\n\t\tmarried_filing_separately: 0,\n\t},\n\taotcPhaseoutMax: {\n\t\tsingle: 90_000,\n\t\thead_of_household: 90_000,\n\t\tmarried_filing_jointly: 180_000,\n\t\tmarried_filing_separately: 0,\n\t},\n\tllcMaxExpensePerReturn: 10_000,\n\tllcRate: 0.2,\n}\n","import type { UsFilingStatus } from \"../types\"\n\nexport interface UsPayrollParameters {\n\treadonly socialSecurityWageBase: number\n\treadonly ficaSocialSecurityRate: number\n\treadonly ficaMedicareRate: number\n\treadonly additionalMedicareRate: number\n\treadonly additionalMedicareThresholds: Record<UsFilingStatus, number>\n\treadonly seNetEarningsFactor: number\n\treadonly seThresholdFloor: number\n\treadonly seSocialSecurityRate: number\n\treadonly seMedicareRate: number\n\treadonly seDeductibleRate: number\n}\n\n/**\n * Statutory 2026 FICA & SECA Payroll parameters.\n *\n * @statute IRC § 1401, § 1402, § 3101\n */\nexport const US_2026_PAYROLL: UsPayrollParameters = {\n\tsocialSecurityWageBase: 181_800,\n\tficaSocialSecurityRate: 0.062,\n\tficaMedicareRate: 0.0145,\n\tadditionalMedicareRate: 0.009,\n\tadditionalMedicareThresholds: {\n\t\tsingle: 200_000,\n\t\tmarried_filing_jointly: 250_000,\n\t\tmarried_filing_separately: 125_000,\n\t\thead_of_household: 200_000,\n\t},\n\tseNetEarningsFactor: 0.9235,\n\tseThresholdFloor: 400,\n\tseSocialSecurityRate: 0.124,\n\tseMedicareRate: 0.029,\n\tseDeductibleRate: 0.5,\n}\n","import type { TaxBracket } from \"../core/brackets\"\nimport { US_2026_AMT, type UsAmtParameters } from \"./parameters/amt\"\nimport { US_2026_ORDINARY_BRACKETS, US_2026_PREFERENTIAL_BRACKETS } from \"./parameters/brackets\"\nimport {\n\tUS_2026_ABOVE_THE_LINE_CAPS,\n\tUS_2026_ADDITIONAL_STANDARD_DEDUCTION,\n\tUS_2026_ITEMIZED,\n\tUS_2026_NIIT,\n\tUS_2026_STANDARD_DEDUCTION,\n\ttype UsAboveTheLineCaps,\n\ttype UsAdditionalStandardDeduction,\n\ttype UsItemizedParameters,\n\ttype UsNiitParameters,\n} from \"./parameters/constants\"\nimport { US_2026_CREDITS, type UsCreditsParameters } from \"./parameters/credits\"\nimport { US_2026_PAYROLL, type UsPayrollParameters } from \"./parameters/payroll\"\nimport type { UsFilingStatus } from \"./types\"\n\nexport interface UsTaxParameters {\n\treadonly taxYear: 2026\n\treadonly currency: \"USD\"\n\treadonly standardDeduction: Record<UsFilingStatus, number>\n\treadonly additionalStandardDeduction: UsAdditionalStandardDeduction\n\treadonly aboveTheLineCaps: UsAboveTheLineCaps\n\treadonly itemized: UsItemizedParameters\n\treadonly niit: UsNiitParameters\n\treadonly ordinaryBrackets: Record<UsFilingStatus, readonly TaxBracket[]>\n\treadonly preferentialBrackets: Record<UsFilingStatus, readonly TaxBracket[]>\n\treadonly payroll: UsPayrollParameters\n\treadonly amt: UsAmtParameters\n\treadonly credits: UsCreditsParameters\n}\n\n/**\n * Consolidated statutory parameter table for US Federal Income Tax (Tax Year 2026).\n *\n * @statute IRC § 1 et seq.\n */\nexport const US_2026_PARAMETERS: UsTaxParameters = {\n\ttaxYear: 2026,\n\tcurrency: \"USD\",\n\tstandardDeduction: US_2026_STANDARD_DEDUCTION,\n\tadditionalStandardDeduction: US_2026_ADDITIONAL_STANDARD_DEDUCTION,\n\taboveTheLineCaps: US_2026_ABOVE_THE_LINE_CAPS,\n\titemized: US_2026_ITEMIZED,\n\tniit: US_2026_NIIT,\n\tordinaryBrackets: US_2026_ORDINARY_BRACKETS,\n\tpreferentialBrackets: US_2026_PREFERENTIAL_BRACKETS,\n\tpayroll: US_2026_PAYROLL,\n\tamt: US_2026_AMT,\n\tcredits: US_2026_CREDITS,\n}\n\nexport {\n\tUS_2026_ABOVE_THE_LINE_CAPS,\n\tUS_2026_ADDITIONAL_STANDARD_DEDUCTION,\n\tUS_2026_AMT,\n\tUS_2026_CREDITS,\n\tUS_2026_ITEMIZED,\n\tUS_2026_NIIT,\n\tUS_2026_ORDINARY_BRACKETS,\n\tUS_2026_PAYROLL,\n\tUS_2026_PREFERENTIAL_BRACKETS,\n\tUS_2026_STANDARD_DEDUCTION,\n}\n","/**\n * Diagnostic and reporting field identifiers for state income tax calculations.\n */\nexport enum UsStateField {\n\tBracketBound = \"state.bracketBound\",\n\tAgi = \"state.agi\",\n\tStandardDeduction = \"state.standardDeduction\",\n\tPersonalExemption = \"state.personalExemption\",\n\tDependentExemption = \"state.dependentExemption\",\n\tTaxableIncome = \"state.taxableIncome\",\n\tBracketTax = \"state.bracketTax\",\n\tSurtax = \"state.surtax\",\n\tSurtaxThreshold = \"state.surtaxThreshold\",\n\tPhaseOutThreshold = \"state.phaseOutThreshold\",\n\tCreditsPersonal = \"state.credits.personal\",\n\tCreditsDependent = \"state.credits.dependent\",\n\tCreditsClaimedNonRefundable = \"state.credits.claimedNonRefundable\",\n\tCreditsNonRefundable = \"state.credits.nonRefundable\",\n\tCreditsRefundable = \"state.credits.refundable\",\n\tWithholding = \"state.withholding\",\n\tTaxBeforeCredits = \"state.taxBeforeCredits\",\n\tTotalTax = \"state.totalTax\",\n\tNetTaxPayable = \"state.netTaxPayable\",\n}\n","import type { TaxBracket } from \"../../../core/brackets\"\nimport { toMinorUnits } from \"../../../core/money\"\nimport { US_2026_PARAMETERS } from \"../../parameters\"\nimport type { UsFilingStatus, UsStateCode } from \"../../types\"\nimport { UsStateField } from \"../../types/state-fields\"\nimport type { UsStateBracketTiers, UsStateDefinition, UsStateParameters } from \"./types\"\n\nfunction tiersToBrackets(tiers: UsStateBracketTiers): readonly TaxBracket[] {\n\tconst bounds = tiers.map(([lower]) =>\n\t\ttoMinorUnits(lower, US_2026_PARAMETERS.currency, UsStateField.BracketBound),\n\t)\n\tconst brackets: TaxBracket[] = []\n\tconst first = bounds[0] ?? 0\n\tif (first > 0) brackets.push({ upTo: first, rate: 0 })\n\tfor (let index = 0; index < tiers.length; index++) {\n\t\tconst tier = tiers[index]\n\t\tif (!tier) continue\n\t\tbrackets.push({ upTo: bounds[index + 1] ?? null, rate: tier[1] })\n\t}\n\treturn brackets\n}\n\nfunction standardAmounts(\n\tsingle: number,\n\tmfj: number,\n\thoh: number | undefined,\n\tmfs: number | undefined,\n): Record<UsFilingStatus, number> {\n\treturn {\n\t\tsingle,\n\t\tmarried_filing_jointly: mfj,\n\t\tmarried_filing_separately: mfs ?? (mfj === single ? single : Math.round(mfj / 2)),\n\t\thead_of_household: hoh ?? (single > 0 ? Math.round(single * 1.5) : 0),\n\t}\n}\n\nfunction exemptionAmounts(\n\tsingle: number,\n\tmfj: number,\n\thoh: number | undefined,\n\tmfs: number | undefined = undefined,\n): Record<UsFilingStatus, number> {\n\treturn {\n\t\tsingle,\n\t\tmarried_filing_jointly: mfj,\n\t\tmarried_filing_separately: mfs ?? single,\n\t\thead_of_household: hoh ?? single,\n\t}\n}\n\nfunction resolveMfsTiers(def: UsStateDefinition): UsStateBracketTiers {\n\tif (def.mfs === \"half-mfj\") return def.mfj.map(([lower, rate]) => [lower / 2, rate] as const)\n\treturn def.mfs ?? def.single\n}\n\nfunction resolveHohTiers(def: UsStateDefinition): UsStateBracketTiers {\n\tif (def.hoh === \"mfj\") return def.mfj\n\treturn def.hoh ?? def.single\n}\n\nfunction optionalRules(def: UsStateDefinition): Partial<UsStateParameters> {\n\treturn {\n\t\t...(def.surtax ? { surtax: def.surtax } : {}),\n\t\t...(def.standardDeductionPhaseOut\n\t\t\t? { standardDeductionPhaseOut: def.standardDeductionPhaseOut }\n\t\t\t: {}),\n\t\t...(def.dependentExemptionPhaseOut\n\t\t\t? { dependentExemptionPhaseOut: def.dependentExemptionPhaseOut }\n\t\t\t: {}),\n\t}\n}\n\n/**\n * Builds a complete state parameter table from a compact statutory definition.\n *\n * Math: Converts dollar thresholds to integer cents; derives vertical-equity defaults\n * (MFS uses single brackets, HoH uses single brackets and 1.5x single standard deduction).\n * Units: Definition amounts are major dollars; emitted bracket bounds are integer cents.\n * Throws: TaxValidationError if a threshold cannot be represented as safe integer cents.\n *\n * @param def Compact state statutory definition.\n * @returns Complete state parameter table.\n */\nexport function defineState(def: UsStateDefinition): UsStateParameters {\n\tconst personalExemption = def.personalExemption ?? [0, 0]\n\tconst personalCredit = def.personalCredit ?? [0, 0]\n\treturn {\n\t\tcode: def.code,\n\t\tname: def.name,\n\t\ttype: def.type,\n\t\tbrackets: {\n\t\t\tsingle: tiersToBrackets(def.single),\n\t\t\tmarried_filing_jointly: tiersToBrackets(def.mfj),\n\t\t\tmarried_filing_separately: tiersToBrackets(resolveMfsTiers(def)),\n\t\t\thead_of_household: tiersToBrackets(resolveHohTiers(def)),\n\t\t},\n\t\tstandardDeduction: standardAmounts(def.std[0], def.std[1], def.std[2], def.stdMfs),\n\t\tpersonalExemption: exemptionAmounts(\n\t\t\tpersonalExemption[0],\n\t\t\tpersonalExemption[1],\n\t\t\tpersonalExemption[2],\n\t\t\tdef.personalExemptionMfs,\n\t\t),\n\t\tpersonalCredit: exemptionAmounts(personalCredit[0], personalCredit[1], personalCredit[2]),\n\t\tdependentExemption: def.dependentExemption ?? 0,\n\t\tdependentCredit: def.dependentCredit ?? 0,\n\t\t...optionalRules(def),\n\t}\n}\n\n/**\n * Indexes a complete list of state parameter tables by state code.\n *\n * @param states All supported state parameter tables.\n * @returns Record keyed by every supported state code.\n */\nexport function indexStates(\n\tstates: readonly UsStateParameters[],\n): Record<UsStateCode, UsStateParameters> {\n\tconst record: Partial<Record<UsStateCode, UsStateParameters>> = {}\n\tfor (const state of states) record[state.code] = state\n\treturn record as Record<UsStateCode, UsStateParameters>\n}\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n\n/**\n * 2026 Arizona individual income tax parameters.\n *\n * Federal-conforming standard deduction; $100 dependent credit.\n *\n * @statute Ariz. Rev. Stat. § 43-1011\n */\nconst ARIZONA: UsStateParameters = defineState({\n\tcode: \"AZ\",\n\tname: \"Arizona\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.025]],\n\tmfj: [[0, 0.025]],\n\tstd: [16100, 32200, 24150],\n\tdependentCredit: 100,\n})\n\n/**\n * 2026 Colorado individual income tax parameters.\n *\n * @statute Colo. Rev. Stat. § 39-22-104\n */\nconst COLORADO: UsStateParameters = defineState({\n\tcode: \"CO\",\n\tname: \"Colorado\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.044]],\n\tmfj: [[0, 0.044]],\n\tstd: [16100, 32200],\n})\n\n/**\n * 2026 Georgia individual income tax parameters.\n *\n * 4.99% flat, $15,000 / $30,000 standard deduction and $5,000 dependent allowance per the Georgia\n * DOR revised 2026 Employer's Tax Guide (June 2026; HB 463).\n *\n * @statute Ga. Code Ann. § 48-7-20\n */\nconst GEORGIA: UsStateParameters = defineState({\n\tcode: \"GA\",\n\tname: \"Georgia\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.0499]],\n\tmfj: [[0, 0.0499]],\n\tstd: [15000, 30000, 15000],\n\tdependentExemption: 5_000,\n})\n\n/**\n * 2026 Idaho individual income tax parameters.\n *\n * Zero-rate bracket below the statutory threshold.\n *\n * @statute Idaho Code § 63-3024\n */\nconst IDAHO: UsStateParameters = defineState({\n\tcode: \"ID\",\n\tname: \"Idaho\",\n\ttype: \"flat\",\n\tsingle: [[4_811, 0.053]],\n\tmfj: [[9_622, 0.053]],\n\tstd: [16100, 32200],\n})\n\n/**\n * 2026 Illinois individual income tax parameters.\n *\n * @statute 35 Ill. Comp. Stat. 5/201\n */\nconst ILLINOIS: UsStateParameters = defineState({\n\tcode: \"IL\",\n\tname: \"Illinois\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.0495]],\n\tmfj: [[0, 0.0495]],\n\tstd: [0, 0],\n\tpersonalExemption: [2925, 5850],\n\tdependentExemption: 2_925,\n})\n\n/**\n * 2026 Indiana individual income tax parameters.\n *\n * @statute Ind. Code § 6-3-2-1\n */\nconst INDIANA: UsStateParameters = defineState({\n\tcode: \"IN\",\n\tname: \"Indiana\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.0295]],\n\tmfj: [[0, 0.0295]],\n\tstd: [0, 0],\n\tpersonalExemption: [1000, 2000],\n\tdependentExemption: 1_000,\n})\n\n/**\n * 2026 Iowa individual income tax parameters.\n *\n * @statute Iowa Code § 422.5\n */\nconst IOWA: UsStateParameters = defineState({\n\tcode: \"IA\",\n\tname: \"Iowa\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.038]],\n\tmfj: [[0, 0.038]],\n\tstd: [16100, 32200],\n\tpersonalCredit: [40, 80],\n\tdependentCredit: 40,\n})\n\nconst STATES: readonly UsStateParameters[] = [\n\tARIZONA,\n\tCOLORADO,\n\tGEORGIA,\n\tIDAHO,\n\tILLINOIS,\n\tINDIANA,\n\tIOWA,\n]\n\n/** Statutory parameter table for the 2026 flat-rate states in group A. */\nexport const FLAT_STATES_A: readonly UsStateParameters[] = STATES\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n\n/**\n * 2026 Kentucky individual income tax parameters.\n *\n * @statute Ky. Rev. Stat. § 141.020\n */\nconst KENTUCKY: UsStateParameters = defineState({\n\tcode: \"KY\",\n\tname: \"Kentucky\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.035]],\n\tmfj: [[0, 0.035]],\n\tstd: [3360, 3360, 3360],\n})\n\n/**\n * 2026 Massachusetts individual income tax parameters.\n *\n * 4% millionaire surtax on taxable income above $1,107,750.\n *\n * @statute Mass. Gen. Laws ch. 62, § 4\n */\nconst MASSACHUSETTS: UsStateParameters = defineState({\n\tcode: \"MA\",\n\tname: \"Massachusetts\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.05]],\n\tmfj: [[0, 0.05]],\n\tstd: [0, 0],\n\tpersonalExemption: [4400, 8800, 6_800],\n\tdependentExemption: 1_000,\n\tsurtax: { threshold: 1_107_750, rate: 0.04 },\n})\n\n/**\n * 2026 Michigan individual income tax parameters.\n *\n * @statute Mich. Comp. Laws § 206.51\n */\nconst MICHIGAN: UsStateParameters = defineState({\n\tcode: \"MI\",\n\tname: \"Michigan\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.0425]],\n\tmfj: [[0, 0.0425]],\n\tstd: [0, 0],\n\tpersonalExemption: [5900, 11800],\n\tdependentExemption: 5_900,\n})\n\n/**\n * 2026 Mississippi individual income tax parameters.\n *\n * Zero-rate bracket below $10,000.\n *\n * @statute Miss. Code Ann. § 27-7-5\n */\nconst MISSISSIPPI: UsStateParameters = defineState({\n\tcode: \"MS\",\n\tname: \"Mississippi\",\n\ttype: \"flat\",\n\tsingle: [[10_000, 0.04]],\n\tmfj: [[10_000, 0.04]],\n\tstd: [2300, 4600],\n\tpersonalExemption: [6000, 12000],\n\tdependentExemption: 1_500,\n})\n\n/**\n * 2026 North Carolina individual income tax parameters.\n *\n * @statute N.C. Gen. Stat. § 105-153.7\n */\nconst NORTH_CAROLINA: UsStateParameters = defineState({\n\tcode: \"NC\",\n\tname: \"North Carolina\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.0399]],\n\tmfj: [[0, 0.0399]],\n\tstd: [12750, 25500],\n})\n\n/**\n * 2026 Pennsylvania individual income tax parameters.\n *\n * @statute 72 Pa. Cons. Stat. § 7302\n */\nconst PENNSYLVANIA: UsStateParameters = defineState({\n\tcode: \"PA\",\n\tname: \"Pennsylvania\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.0307]],\n\tmfj: [[0, 0.0307]],\n\tstd: [0, 0],\n})\n\n/**\n * 2026 Utah individual income tax parameters.\n *\n * Utah starts from federal taxable income; the 6% federal standard-deduction credit is modeled as a non-refundable credit.\n *\n * @statute Utah Code § 59-10-104\n */\nconst UTAH: UsStateParameters = defineState({\n\tcode: \"UT\",\n\tname: \"Utah\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.0445]],\n\tmfj: [[0, 0.0445]],\n\tstd: [0, 0],\n\tpersonalCredit: [966, 1932, 1449],\n\tdependentCredit: 126.66,\n})\n\nconst STATES: readonly UsStateParameters[] = [\n\tKENTUCKY,\n\tMASSACHUSETTS,\n\tMICHIGAN,\n\tMISSISSIPPI,\n\tNORTH_CAROLINA,\n\tPENNSYLVANIA,\n\tUTAH,\n]\n\n/** Statutory parameter table for the 2026 flat-rate states in group B. */\nexport const FLAT_STATES_B: readonly UsStateParameters[] = STATES\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n\n/**\n * 2026 Louisiana individual income tax parameters.\n *\n * 2025 Act 1 flattened the schedule to a single 3% tier. Standard deduction per RIB 26-005\n * (CPI-U estimate as of 2025-12-01; head of household equals the joint amount, R.S. 47:294).\n *\n * @statute La. Stat. Ann. § 47:32\n */\nconst LOUISIANA: UsStateParameters = defineState({\n\tcode: \"LA\",\n\tname: \"Louisiana\",\n\ttype: \"flat\",\n\tsingle: [[0, 0.03]],\n\tmfj: [[0, 0.03]],\n\tstd: [12875, 25750, 25750],\n})\n\n/**\n * 2026 Ohio individual income tax parameters.\n *\n * Single 2.75% rate above a $26,050 zero-rate threshold.\n *\n * @statute Ohio Rev. Code § 5747.02\n */\nconst OHIO: UsStateParameters = defineState({\n\tcode: \"OH\",\n\tname: \"Ohio\",\n\ttype: \"flat\",\n\tsingle: [[26_050, 0.0275]],\n\tmfj: [[26_050, 0.0275]],\n\tstd: [0, 0],\n\tpersonalExemption: [2400, 4800],\n\tdependentExemption: 2_400,\n})\n\n/** Statutory parameter table for Louisiana and Ohio flat-rate individual income taxes. */\nexport const FLAT_STATES_C: readonly UsStateParameters[] = [LOUISIANA, OHIO]\n","import type { UsStateParameters } from \"../types\"\nimport { FLAT_STATES_A } from \"./flat-a\"\nimport { FLAT_STATES_B } from \"./flat-b\"\nimport { FLAT_STATES_C } from \"./flat-c\"\n\n/** Statutory parameter table for all 2026 flat-rate state individual income taxes. */\nexport const FLAT_STATES: readonly UsStateParameters[] = [\n\t...FLAT_STATES_A,\n\t...FLAT_STATES_B,\n\t...FLAT_STATES_C,\n]\n","import type { UsStateCode } from \"../../types\"\nimport { defineState } from \"./helpers\"\nimport type { UsStateParameters } from \"./types\"\n\n/**\n * Builds the zero-rate parameter table for a state with no 2026 wage income tax.\n *\n * Units: All amounts are zero major dollars.\n */\nfunction noTaxState(code: UsStateCode, name: string): UsStateParameters {\n\treturn defineState({\n\t\tcode,\n\t\tname,\n\t\ttype: \"none\",\n\t\tsingle: [[0, 0]],\n\t\tmfj: [[0, 0]],\n\t\tstd: [0, 0],\n\t})\n}\n\n/**\n * Statutory parameter table for the nine states with no 2026 wage income tax.\n *\n * Washington taxes only long-term capital gains above a high threshold, and New Hampshire and\n * Tennessee repealed their interest and dividends taxes, so none taxes wage or ordinary income.\n *\n * @statute State constitutions and statutes repealing or prohibiting an individual income tax.\n */\nexport const NO_TAX_STATES: readonly UsStateParameters[] = [\n\tnoTaxState(\"AK\", \"Alaska\"),\n\tnoTaxState(\"FL\", \"Florida\"),\n\tnoTaxState(\"NV\", \"Nevada\"),\n\tnoTaxState(\"NH\", \"New Hampshire\"),\n\tnoTaxState(\"SD\", \"South Dakota\"),\n\tnoTaxState(\"TN\", \"Tennessee\"),\n\tnoTaxState(\"TX\", \"Texas\"),\n\tnoTaxState(\"WA\", \"Washington\"),\n\tnoTaxState(\"WY\", \"Wyoming\"),\n]\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Alabama individual income tax parameters.\n *\n * @statute Ala. Code § 40-18-5\n */\nexport const US_2026_STATE_AL: UsStateParameters = defineState({\n\tcode: \"AL\",\n\tname: \"Alabama\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.02],\n\t\t[500, 0.04],\n\t\t[3_000, 0.05],\n\t],\n\tmfj: [\n\t\t[0, 0.02],\n\t\t[1_000, 0.04],\n\t\t[6_000, 0.05],\n\t],\n\tstd: [3000, 8500, 5_200],\n\tpersonalExemption: [1500, 3000, 3000],\n\tdependentExemption: 1_000,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Arkansas individual income tax parameters.\n *\n * Brackets from the DFA 2026 withholding formula (0% to $5,599, then 2%, 3%, 3.4%); the top rate is\n * 3.7% after H.B. 1001 (retroactive to 2026-01-01), as reported by EY and Bloomberg Tax.\n *\n * @statute Ark. Code Ann. § 26-51-201\n */\nexport const US_2026_STATE_AR: UsStateParameters = defineState({\n\tcode: \"AR\",\n\tname: \"Arkansas\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[5_600, 0.02],\n\t\t[11_200, 0.03],\n\t\t[16_000, 0.034],\n\t\t[26_400, 0.037],\n\t],\n\tmfj: [\n\t\t[5_600, 0.02],\n\t\t[11_200, 0.03],\n\t\t[16_000, 0.034],\n\t\t[26_400, 0.037],\n\t],\n\tstd: [2470, 4940],\n\tpersonalCredit: [29, 58],\n\tdependentCredit: 29,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 California individual income tax parameters.\n *\n * FTB 2026 indexed schedules, deduction ($5,900/$11,800) and exemption credits ($158/$316,\n * $491 per dependent). 1% mental health services surtax above $1,000,000.\n *\n * @statute Cal. Rev. & Tax. Code § 17041\n */\nexport const US_2026_STATE_CA: UsStateParameters = defineState({\n\tcode: \"CA\",\n\tname: \"California\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.01],\n\t\t[11_456, 0.02],\n\t\t[27_157, 0.04],\n\t\t[42_861, 0.06],\n\t\t[59_498, 0.08],\n\t\t[75_197, 0.093],\n\t\t[384_109, 0.103],\n\t\t[460_927, 0.113],\n\t\t[768_213, 0.123],\n\t],\n\tmfj: [\n\t\t[0, 0.01],\n\t\t[22_912, 0.02],\n\t\t[54_314, 0.04],\n\t\t[85_722, 0.06],\n\t\t[118_996, 0.08],\n\t\t[150_394, 0.093],\n\t\t[768_218, 0.103],\n\t\t[921_854, 0.113],\n\t\t[1_536_426, 0.123],\n\t],\n\thoh: [\n\t\t[0, 0.01],\n\t\t[22_927, 0.02],\n\t\t[54_316, 0.04],\n\t\t[70_018, 0.06],\n\t\t[86_654, 0.08],\n\t\t[102_356, 0.093],\n\t\t[522_385, 0.103],\n\t\t[626_864, 0.113],\n\t\t[1_044_771, 0.123],\n\t],\n\tstd: [5900, 11800, 11800],\n\tpersonalCredit: [158, 316],\n\tdependentCredit: 491,\n\tsurtax: { threshold: 1_000_000, rate: 0.01 },\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Connecticut individual income tax parameters.\n *\n * @statute Conn. Gen. Stat. § 12-700\n */\nexport const US_2026_STATE_CT: UsStateParameters = defineState({\n\tcode: \"CT\",\n\tname: \"Connecticut\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.02],\n\t\t[10_000, 0.045],\n\t\t[50_000, 0.055],\n\t\t[100_000, 0.06],\n\t\t[200_000, 0.065],\n\t\t[250_000, 0.069],\n\t\t[500_000, 0.0699],\n\t],\n\tmfj: [\n\t\t[0, 0.02],\n\t\t[20_000, 0.045],\n\t\t[100_000, 0.055],\n\t\t[200_000, 0.06],\n\t\t[400_000, 0.065],\n\t\t[500_000, 0.069],\n\t\t[1_000_000, 0.0699],\n\t],\n\thoh: [\n\t\t[0, 0.02],\n\t\t[16_000, 0.045],\n\t\t[80_000, 0.055],\n\t\t[160_000, 0.06],\n\t\t[320_000, 0.065],\n\t\t[400_000, 0.069],\n\t\t[800_000, 0.0699],\n\t],\n\tstd: [0, 0],\n\tpersonalExemptionMfs: 12_000,\n\tpersonalExemption: [15000, 24000, 19000],\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 District of Columbia individual income tax parameters.\n *\n * @statute D.C. Code § 47-1806.03\n */\nexport const US_2026_STATE_DC: UsStateParameters = defineState({\n\tcode: \"DC\",\n\tname: \"District of Columbia\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.04],\n\t\t[10_000, 0.06],\n\t\t[40_000, 0.065],\n\t\t[60_000, 0.085],\n\t\t[250_000, 0.0925],\n\t\t[500_000, 0.0975],\n\t\t[1_000_000, 0.1075],\n\t],\n\tmfj: [\n\t\t[0, 0.04],\n\t\t[10_000, 0.06],\n\t\t[40_000, 0.065],\n\t\t[60_000, 0.085],\n\t\t[250_000, 0.0925],\n\t\t[500_000, 0.0975],\n\t\t[1_000_000, 0.1075],\n\t],\n\tstd: [16100, 32200, 24150],\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Delaware individual income tax parameters.\n *\n * @statute Del. Code Ann. tit. 30, § 1102\n */\nexport const US_2026_STATE_DE: UsStateParameters = defineState({\n\tcode: \"DE\",\n\tname: \"Delaware\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[2_000, 0.022],\n\t\t[5_000, 0.039],\n\t\t[10_000, 0.048],\n\t\t[20_000, 0.052],\n\t\t[25_000, 0.0555],\n\t\t[60_000, 0.066],\n\t],\n\tmfj: [\n\t\t[2_000, 0.022],\n\t\t[5_000, 0.039],\n\t\t[10_000, 0.048],\n\t\t[20_000, 0.052],\n\t\t[25_000, 0.0555],\n\t\t[60_000, 0.066],\n\t],\n\tstd: [3250, 6500, 3250],\n\tpersonalCredit: [110, 220],\n\tdependentCredit: 110,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Hawaii individual income tax parameters.\n *\n * @statute Haw. Rev. Stat. § 235-51\n */\nexport const US_2026_STATE_HI: UsStateParameters = defineState({\n\tcode: \"HI\",\n\tname: \"Hawaii\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.014],\n\t\t[9_600, 0.032],\n\t\t[14_400, 0.055],\n\t\t[19_200, 0.064],\n\t\t[24_000, 0.068],\n\t\t[36_000, 0.072],\n\t\t[48_000, 0.076],\n\t\t[125_000, 0.079],\n\t\t[175_000, 0.0825],\n\t\t[225_000, 0.09],\n\t\t[275_000, 0.1],\n\t\t[325_000, 0.11],\n\t],\n\tmfj: [\n\t\t[0, 0.014],\n\t\t[19_200, 0.032],\n\t\t[28_800, 0.055],\n\t\t[38_400, 0.064],\n\t\t[48_000, 0.068],\n\t\t[72_000, 0.072],\n\t\t[96_000, 0.076],\n\t\t[250_000, 0.079],\n\t\t[350_000, 0.0825],\n\t\t[450_000, 0.09],\n\t\t[550_000, 0.1],\n\t\t[650_000, 0.11],\n\t],\n\thoh: [\n\t\t[0, 0.014],\n\t\t[14_400, 0.032],\n\t\t[21_600, 0.055],\n\t\t[28_800, 0.064],\n\t\t[36_000, 0.068],\n\t\t[54_000, 0.072],\n\t\t[72_000, 0.076],\n\t\t[187_500, 0.079],\n\t\t[262_500, 0.0825],\n\t\t[337_500, 0.09],\n\t\t[412_500, 0.1],\n\t\t[487_500, 0.11],\n\t],\n\tstd: [8000, 16000, 12000],\n\tpersonalExemption: [1144, 2288],\n\tdependentExemption: 1_144,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Kansas individual income tax parameters.\n *\n * @statute Kan. Stat. Ann. § 79-32,110\n */\nexport const US_2026_STATE_KS: UsStateParameters = defineState({\n\tcode: \"KS\",\n\tname: \"Kansas\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.052],\n\t\t[23_000, 0.0558],\n\t],\n\tmfj: [\n\t\t[0, 0.052],\n\t\t[46_000, 0.0558],\n\t],\n\tstd: [3605, 8240, 6180],\n\tpersonalExemption: [9160, 18320],\n\tdependentExemption: 2_320,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Maryland individual income tax parameters.\n *\n * @statute Md. Code, Tax-Gen. § 10-105\n */\nexport const US_2026_STATE_MD: UsStateParameters = defineState({\n\tcode: \"MD\",\n\tname: \"Maryland\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.02],\n\t\t[1_000, 0.03],\n\t\t[2_000, 0.04],\n\t\t[3_000, 0.0475],\n\t\t[100_000, 0.05],\n\t\t[125_000, 0.0525],\n\t\t[150_000, 0.055],\n\t\t[250_000, 0.0575],\n\t\t[500_000, 0.0625],\n\t\t[1_000_000, 0.065],\n\t],\n\tmfj: [\n\t\t[0, 0.02],\n\t\t[1_000, 0.03],\n\t\t[2_000, 0.04],\n\t\t[3_000, 0.0475],\n\t\t[150_000, 0.05],\n\t\t[175_000, 0.0525],\n\t\t[225_000, 0.055],\n\t\t[300_000, 0.0575],\n\t\t[600_000, 0.0625],\n\t\t[1_200_000, 0.065],\n\t],\n\thoh: \"mfj\",\n\tstd: [3400, 6800, 6800],\n\tpersonalExemption: [3200, 6400],\n\tdependentExemption: 3_200,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Maine individual income tax parameters.\n *\n * Standard deduction phased out linearly over $75,000 (single, separate), $112,500 (head of\n * household) and $150,000 (joint) of AGI above $102,250, $153,400 and $204,550; the head of\n * household start is the statutory $120,000 indexed with the single and joint starts.\n * 2% surcharge on Maine taxable income above $1,000,000 (single), $1,500,000 (joint and head\n * of household) and $750,000 (separate), effective for tax years beginning in 2026.\n *\n * @statute Me. Rev. Stat. tit. 36, § 5111, sub-§ 7 (P.L. 2025, c. 650, Pt. DDDD)\n */\nexport const US_2026_STATE_ME: UsStateParameters = defineState({\n\tcode: \"ME\",\n\tname: \"Maine\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.058],\n\t\t[27_400, 0.0675],\n\t\t[64_850, 0.0715],\n\t],\n\tmfj: [\n\t\t[0, 0.058],\n\t\t[54_850, 0.0675],\n\t\t[129_750, 0.0715],\n\t],\n\thoh: [\n\t\t[0, 0.058],\n\t\t[41_100, 0.0675],\n\t\t[97_300, 0.0715],\n\t],\n\tstd: [15700, 31400, 23550],\n\tpersonalExemption: [5300, 10600],\n\tdependentCredit: 305,\n\tstandardDeductionPhaseOut: {\n\t\tkind: \"linear\",\n\t\tstart: {\n\t\t\tsingle: 102_250,\n\t\t\tmarried_filing_jointly: 204_550,\n\t\t\tmarried_filing_separately: 102_250,\n\t\t\thead_of_household: 153_400,\n\t\t},\n\t\twidth: {\n\t\t\tsingle: 75_000,\n\t\t\tmarried_filing_jointly: 150_000,\n\t\t\tmarried_filing_separately: 75_000,\n\t\t\thead_of_household: 112_500,\n\t\t},\n\t},\n\tsurtax: {\n\t\tthreshold: {\n\t\t\tsingle: 1_000_000,\n\t\t\tmarried_filing_jointly: 1_500_000,\n\t\t\tmarried_filing_separately: 750_000,\n\t\t\thead_of_household: 1_500_000,\n\t\t},\n\t\trate: 0.02,\n\t},\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Minnesota individual income tax parameters.\n *\n * Standard deduction reduced by 3% of AGI over $244,400 plus 10% over $337,800 (halved for\n * separate filers), capped at 80% of the deduction; the dependent exemption is disallowed 2%\n * per $2,500 (separate: $1,250) of AGI over the threshold. Amounts are the 2026 values published\n * by the Minnesota Department of Revenue. The statutory 80% cut-off above $1,107,750 is always\n * reached earlier through the 80% cap and is not modeled separately.\n *\n * @statute Minn. Stat. §§ 290.06, 290.0121 subd. 2, 290.0123 subd. 5\n */\nexport const US_2026_STATE_MN: UsStateParameters = defineState({\n\tcode: \"MN\",\n\tname: \"Minnesota\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.0535],\n\t\t[33_310, 0.068],\n\t\t[109_430, 0.0785],\n\t\t[203_150, 0.0985],\n\t],\n\tmfj: [\n\t\t[0, 0.0535],\n\t\t[48_700, 0.068],\n\t\t[193_480, 0.0785],\n\t\t[337_930, 0.0985],\n\t],\n\thoh: [\n\t\t[0, 0.0535],\n\t\t[41_010, 0.068],\n\t\t[164_800, 0.0785],\n\t\t[270_060, 0.0985],\n\t],\n\tstd: [15300, 30600, 23000],\n\tmfs: \"half-mfj\",\n\tdependentExemption: 5_300,\n\tstandardDeductionPhaseOut: {\n\t\tkind: \"tiered\",\n\t\tstart: {\n\t\t\tsingle: 244_400,\n\t\t\tmarried_filing_jointly: 244_400,\n\t\t\tmarried_filing_separately: 122_200,\n\t\t\thead_of_household: 244_400,\n\t\t},\n\t\tsecond: {\n\t\t\tsingle: 337_800,\n\t\t\tmarried_filing_jointly: 337_800,\n\t\t\tmarried_filing_separately: 168_900,\n\t\t\thead_of_household: 337_800,\n\t\t},\n\t\trate: 0.03,\n\t\tsecondRate: 0.1,\n\t\tmaxShare: 0.8,\n\t},\n\tdependentExemptionPhaseOut: {\n\t\tkind: \"stepped\",\n\t\tstart: {\n\t\t\tsingle: 244_500,\n\t\t\tmarried_filing_jointly: 366_700,\n\t\t\tmarried_filing_separately: 183_350,\n\t\t\thead_of_household: 305_600,\n\t\t},\n\t\tstep: {\n\t\t\tsingle: 2_500,\n\t\t\tmarried_filing_jointly: 2_500,\n\t\t\tmarried_filing_separately: 1_250,\n\t\t\thead_of_household: 2_500,\n\t\t},\n\t\tratePerStep: 0.02,\n\t},\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Missouri individual income tax parameters.\n *\n * @statute Mo. Rev. Stat. § 143.011\n */\nexport const US_2026_STATE_MO: UsStateParameters = defineState({\n\tcode: \"MO\",\n\tname: \"Missouri\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[1_348, 0.02],\n\t\t[2_696, 0.025],\n\t\t[4_044, 0.03],\n\t\t[5_392, 0.035],\n\t\t[6_740, 0.04],\n\t\t[8_088, 0.045],\n\t\t[9_436, 0.047],\n\t],\n\t// Combined returns tax each spouse's half separately, i.e. the single thresholds doubled.\n\tmfj: [\n\t\t[2_696, 0.02],\n\t\t[5_392, 0.025],\n\t\t[8_088, 0.03],\n\t\t[10_784, 0.035],\n\t\t[13_480, 0.04],\n\t\t[16_176, 0.045],\n\t\t[18_872, 0.047],\n\t],\n\tstd: [16100, 32200],\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Montana individual income tax parameters.\n *\n * @statute Mont. Code Ann. § 15-30-2103\n */\nexport const US_2026_STATE_MT: UsStateParameters = defineState({\n\tcode: \"MT\",\n\tname: \"Montana\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.047],\n\t\t[47_500, 0.0565],\n\t],\n\tmfj: [\n\t\t[0, 0.047],\n\t\t[95_000, 0.0565],\n\t],\n\tstd: [16100, 32200],\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 North Dakota individual income tax parameters.\n *\n * @statute N.D. Cent. Code § 57-38-30.3\n */\nexport const US_2026_STATE_ND: UsStateParameters = defineState({\n\tcode: \"ND\",\n\tname: \"North Dakota\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[48_475, 0.0195],\n\t\t[244_825, 0.025],\n\t],\n\tmfj: [\n\t\t[80_975, 0.0195],\n\t\t[298_075, 0.025],\n\t],\n\tmfs: [\n\t\t[40_475, 0.0195],\n\t\t[149_025, 0.025],\n\t],\n\thoh: [\n\t\t[64_950, 0.0195],\n\t\t[271_450, 0.025],\n\t],\n\tstd: [16100, 32200],\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Nebraska individual income tax parameters.\n *\n * @statute Neb. Rev. Stat. § 77-2715.03\n */\nexport const US_2026_STATE_NE: UsStateParameters = defineState({\n\tcode: \"NE\",\n\tname: \"Nebraska\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.0246],\n\t\t[4_130, 0.0351],\n\t\t[24_760, 0.0455],\n\t],\n\tmfj: [\n\t\t[0, 0.0246],\n\t\t[8_250, 0.0351],\n\t\t[49_530, 0.0455],\n\t],\n\tstd: [8850, 17700],\n\tpersonalCredit: [176, 352],\n\tdependentCredit: 176,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 New Jersey individual income tax parameters.\n *\n * @statute N.J. Stat. Ann. § 54A:2-1\n */\nexport const US_2026_STATE_NJ: UsStateParameters = defineState({\n\tcode: \"NJ\",\n\tname: \"New Jersey\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.014],\n\t\t[20_000, 0.0175],\n\t\t[35_000, 0.035],\n\t\t[40_000, 0.05525],\n\t\t[75_000, 0.0637],\n\t\t[500_000, 0.0897],\n\t\t[1_000_000, 0.1075],\n\t],\n\tmfj: [\n\t\t[0, 0.014],\n\t\t[20_000, 0.0175],\n\t\t[50_000, 0.0245],\n\t\t[70_000, 0.035],\n\t\t[80_000, 0.05525],\n\t\t[150_000, 0.0637],\n\t\t[500_000, 0.0897],\n\t\t[1_000_000, 0.1075],\n\t],\n\thoh: \"mfj\",\n\tstd: [0, 0],\n\tpersonalExemption: [1000, 2000],\n\tdependentExemption: 1_500,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 New Mexico individual income tax parameters.\n *\n * @statute N.M. Stat. Ann. § 7-2-7\n */\nexport const US_2026_STATE_NM: UsStateParameters = defineState({\n\tcode: \"NM\",\n\tname: \"New Mexico\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.015],\n\t\t[5_500, 0.032],\n\t\t[16_500, 0.043],\n\t\t[33_500, 0.047],\n\t\t[66_500, 0.049],\n\t\t[210_000, 0.059],\n\t],\n\tmfj: [\n\t\t[0, 0.015],\n\t\t[8_000, 0.032],\n\t\t[25_000, 0.043],\n\t\t[50_000, 0.047],\n\t\t[100_000, 0.049],\n\t\t[315_000, 0.059],\n\t],\n\tmfs: \"half-mfj\",\n\thoh: \"mfj\",\n\tstd: [16100, 32200],\n\tdependentExemption: 4_000,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 New York individual income tax parameters.\n *\n * @statute N.Y. Tax Law § 601\n */\nexport const US_2026_STATE_NY: UsStateParameters = defineState({\n\tcode: \"NY\",\n\tname: \"New York\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.039],\n\t\t[8_500, 0.044],\n\t\t[11_700, 0.0515],\n\t\t[13_900, 0.054],\n\t\t[80_650, 0.059],\n\t\t[215_400, 0.0685],\n\t\t[1_077_550, 0.0965],\n\t\t[5_000_000, 0.103],\n\t\t[25_000_000, 0.109],\n\t],\n\tmfj: [\n\t\t[0, 0.039],\n\t\t[17_150, 0.044],\n\t\t[23_600, 0.0515],\n\t\t[27_900, 0.054],\n\t\t[161_550, 0.059],\n\t\t[323_200, 0.0685],\n\t\t[2_155_350, 0.0965],\n\t\t[5_000_000, 0.103],\n\t\t[25_000_000, 0.109],\n\t],\n\thoh: [\n\t\t[0, 0.039],\n\t\t[12_800, 0.044],\n\t\t[17_650, 0.0515],\n\t\t[20_900, 0.054],\n\t\t[107_650, 0.059],\n\t\t[269_300, 0.0685],\n\t\t[1_616_450, 0.0965],\n\t\t[5_000_000, 0.103],\n\t\t[25_000_000, 0.109],\n\t],\n\tstd: [8000, 16050, 11200],\n\tstdMfs: 8000,\n\tdependentExemption: 1_000,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Oklahoma individual income tax parameters.\n *\n * @statute Okla. Stat. tit. 68, § 2355\n */\nexport const US_2026_STATE_OK: UsStateParameters = defineState({\n\tcode: \"OK\",\n\tname: \"Oklahoma\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[3_750, 0.025],\n\t\t[4_900, 0.035],\n\t\t[7_200, 0.045],\n\t],\n\tmfj: [\n\t\t[7_500, 0.025],\n\t\t[9_800, 0.035],\n\t\t[14_400, 0.045],\n\t],\n\thoh: \"mfj\",\n\tstd: [6350, 12700, 9350],\n\tpersonalExemption: [1000, 2000],\n\tdependentExemption: 1_000,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Oregon individual income tax parameters.\n *\n * @statute Or. Rev. Stat. § 316.037\n */\nexport const US_2026_STATE_OR: UsStateParameters = defineState({\n\tcode: \"OR\",\n\tname: \"Oregon\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.0475],\n\t\t[4_550, 0.0675],\n\t\t[11_400, 0.0875],\n\t\t[125_000, 0.099],\n\t],\n\tmfj: [\n\t\t[0, 0.0475],\n\t\t[9_100, 0.0675],\n\t\t[22_800, 0.0875],\n\t\t[250_000, 0.099],\n\t],\n\thoh: \"mfj\",\n\tstd: [2910, 5820, 4_420],\n\tpersonalCredit: [256, 512],\n\tdependentCredit: 256,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Rhode Island individual income tax parameters.\n *\n * @statute R.I. Gen. Laws § 44-30-2.6\n */\nexport const US_2026_STATE_RI: UsStateParameters = defineState({\n\tcode: \"RI\",\n\tname: \"Rhode Island\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.0375],\n\t\t[82_050, 0.0475],\n\t\t[186_450, 0.0599],\n\t],\n\tmfj: [\n\t\t[0, 0.0375],\n\t\t[82_050, 0.0475],\n\t\t[186_450, 0.0599],\n\t],\n\tstd: [11200, 22400],\n\tpersonalExemption: [5250, 10500],\n\tdependentExemption: 5_250,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 South Carolina individual income tax parameters.\n *\n * @statute S.C. Code Ann. § 12-6-510\n */\nexport const US_2026_STATE_SC: UsStateParameters = defineState({\n\tcode: \"SC\",\n\tname: \"South Carolina\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0],\n\t\t[3_640, 0.03],\n\t\t[18_230, 0.06],\n\t],\n\tmfj: [\n\t\t[0, 0],\n\t\t[3_640, 0.03],\n\t\t[18_230, 0.06],\n\t],\n\tstd: [16100, 32200, 24150],\n\tdependentExemption: 4_930,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Virginia individual income tax parameters.\n *\n * @statute Va. Code Ann. § 58.1-320\n */\nexport const US_2026_STATE_VA: UsStateParameters = defineState({\n\tcode: \"VA\",\n\tname: \"Virginia\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.02],\n\t\t[3_000, 0.03],\n\t\t[5_000, 0.05],\n\t\t[17_000, 0.0575],\n\t],\n\tmfj: [\n\t\t[0, 0.02],\n\t\t[3_000, 0.03],\n\t\t[5_000, 0.05],\n\t\t[17_000, 0.0575],\n\t],\n\tstd: [8750, 17500, 8_750],\n\tpersonalExemption: [930, 1860],\n\tdependentExemption: 930,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Vermont individual income tax parameters.\n *\n * @statute Vt. Stat. Ann. tit. 32, § 5822\n */\nexport const US_2026_STATE_VT: UsStateParameters = defineState({\n\tcode: \"VT\",\n\tname: \"Vermont\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.0335],\n\t\t[49_400, 0.066],\n\t\t[119_700, 0.076],\n\t\t[249_700, 0.0875],\n\t],\n\tmfj: [\n\t\t[0, 0.0335],\n\t\t[82_500, 0.066],\n\t\t[199_450, 0.076],\n\t\t[304_000, 0.0875],\n\t],\n\tmfs: \"half-mfj\",\n\tstd: [7650, 15300],\n\tpersonalExemption: [5300, 10600],\n\tdependentExemption: 5_300,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 Wisconsin individual income tax parameters.\n *\n * @statute Wis. Stat. § 71.06\n */\nexport const US_2026_STATE_WI: UsStateParameters = defineState({\n\tcode: \"WI\",\n\tname: \"Wisconsin\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.035],\n\t\t[15_110, 0.044],\n\t\t[51_950, 0.053],\n\t\t[332_720, 0.0765],\n\t],\n\tmfj: [\n\t\t[0, 0.035],\n\t\t[20_150, 0.044],\n\t\t[69_260, 0.053],\n\t\t[443_630, 0.0765],\n\t],\n\tmfs: \"half-mfj\",\n\tstd: [13960, 25840, 17_950],\n\tpersonalExemption: [700, 1400],\n\tdependentExemption: 700,\n})\n","import { defineState } from \"../helpers\"\nimport type { UsStateParameters } from \"../types\"\n/**\n * 2026 West Virginia individual income tax parameters.\n *\n * Rates 2.11% to 4.58% per W. Va. Code § 11-21-4j (S.B. 392, taxable years from 2026-01-01).\n *\n * @statute W. Va. Code § 11-21-4\n */\nexport const US_2026_STATE_WV: UsStateParameters = defineState({\n\tcode: \"WV\",\n\tname: \"West Virginia\",\n\ttype: \"progressive\",\n\tsingle: [\n\t\t[0, 0.0211],\n\t\t[10_000, 0.0281],\n\t\t[25_000, 0.0316],\n\t\t[40_000, 0.0422],\n\t\t[60_000, 0.0458],\n\t],\n\tmfj: [\n\t\t[0, 0.0211],\n\t\t[10_000, 0.0281],\n\t\t[25_000, 0.0316],\n\t\t[40_000, 0.0422],\n\t\t[60_000, 0.0458],\n\t],\n\tmfs: \"half-mfj\",\n\tstd: [0, 0],\n\tpersonalExemption: [2000, 4000],\n\tdependentExemption: 2_000,\n})\n","import type { UsStateParameters } from \"../types\"\nimport { US_2026_STATE_AL } from \"./al\"\nimport { US_2026_STATE_AR } from \"./ar\"\nimport { US_2026_STATE_CA } from \"./ca\"\nimport { US_2026_STATE_CT } from \"./ct\"\nimport { US_2026_STATE_DC } from \"./dc\"\nimport { US_2026_STATE_DE } from \"./de\"\nimport { US_2026_STATE_HI } from \"./hi\"\nimport { US_2026_STATE_KS } from \"./ks\"\nimport { US_2026_STATE_MD } from \"./md\"\nimport { US_2026_STATE_ME } from \"./me\"\nimport { US_2026_STATE_MN } from \"./mn\"\nimport { US_2026_STATE_MO } from \"./mo\"\nimport { US_2026_STATE_MT } from \"./mt\"\nimport { US_2026_STATE_ND } from \"./nd\"\nimport { US_2026_STATE_NE } from \"./ne\"\nimport { US_2026_STATE_NJ } from \"./nj\"\nimport { US_2026_STATE_NM } from \"./nm\"\nimport { US_2026_STATE_NY } from \"./ny\"\nimport { US_2026_STATE_OK } from \"./ok\"\nimport { US_2026_STATE_OR } from \"./or\"\nimport { US_2026_STATE_RI } from \"./ri\"\nimport { US_2026_STATE_SC } from \"./sc\"\nimport { US_2026_STATE_VA } from \"./va\"\nimport { US_2026_STATE_VT } from \"./vt\"\nimport { US_2026_STATE_WI } from \"./wi\"\nimport { US_2026_STATE_WV } from \"./wv\"\n\nconst STATES: readonly UsStateParameters[] = [\n\tUS_2026_STATE_AL,\n\tUS_2026_STATE_AR,\n\tUS_2026_STATE_CA,\n\tUS_2026_STATE_CT,\n\tUS_2026_STATE_DE,\n\tUS_2026_STATE_DC,\n\tUS_2026_STATE_HI,\n\tUS_2026_STATE_KS,\n\tUS_2026_STATE_ME,\n\tUS_2026_STATE_MD,\n\tUS_2026_STATE_MN,\n\tUS_2026_STATE_MO,\n\tUS_2026_STATE_MT,\n\tUS_2026_STATE_NE,\n\tUS_2026_STATE_NJ,\n\tUS_2026_STATE_NM,\n\tUS_2026_STATE_NY,\n\tUS_2026_STATE_ND,\n\tUS_2026_STATE_OK,\n\tUS_2026_STATE_OR,\n\tUS_2026_STATE_RI,\n\tUS_2026_STATE_SC,\n\tUS_2026_STATE_VT,\n\tUS_2026_STATE_VA,\n\tUS_2026_STATE_WV,\n\tUS_2026_STATE_WI,\n]\n\n/** Statutory parameter table for all 2026 graduated-rate state individual income taxes. */\nexport const PROGRESSIVE_STATES: readonly UsStateParameters[] = STATES\n","import type { UsStateCode } from \"../../types\"\nimport { FLAT_STATES } from \"./flat\"\nimport { indexStates } from \"./helpers\"\nimport { NO_TAX_STATES } from \"./none\"\nimport { PROGRESSIVE_STATES } from \"./progressive\"\nimport type { UsStateParameters } from \"./types\"\n\n/**\n * Consolidated statutory parameter table for all 50 US states and the District of Columbia\n * for Tax Year 2026.\n *\n * @statute State individual income tax statutes; 2026 schedules as published by the\n * state revenue departments and compiled by the Tax Foundation (February 2026).\n */\nexport const US_2026_STATE_PARAMETERS: Record<UsStateCode, UsStateParameters> = indexStates([\n\t...NO_TAX_STATES,\n\t...FLAT_STATES,\n\t...PROGRESSIVE_STATES,\n])\n\nexport type { UsStateParameters, UsStateSurtax } from \"./types\"\n","import type { BracketSlice } from \"../core/brackets\"\nimport { fromMinorUnits, usd } from \"../core/money\"\nimport type { TaxResult } from \"../core/system\"\nimport type { UsAgiStageResult } from \"./stages/agi\"\nimport type { UsAmtResult } from \"./stages/amt\"\nimport type { UsCreditsResult } from \"./stages/credits\"\nimport type { UsDeductionsStageResult } from \"./stages/deductions\"\nimport type { UsFicaResult } from \"./stages/fica\"\nimport type { UsNiitStageResult } from \"./stages/niit\"\nimport type { UsPreferentialStageResult } from \"./stages/preferential\"\nimport type { UsScheduleSeResult } from \"./stages/se\"\nimport type { UsStateResult } from \"./stages/state\"\nimport type { UsTaxBreakdown } from \"./types\"\n\nexport interface BuildTaxResultParams {\n\treadonly agiRes: UsAgiStageResult\n\treadonly dedRes: UsDeductionsStageResult\n\treadonly ordTaxCents: number\n\treadonly ordMarginalRate: number\n\treadonly ordSlices: readonly BracketSlice[]\n\treadonly prefRes: UsPreferentialStageResult\n\treadonly regularTaxCents: number\n\treadonly amtRes: UsAmtResult\n\treadonly niitRes: UsNiitStageResult\n\treadonly ficaRes: UsFicaResult\n\treadonly seRes: UsScheduleSeResult\n\treadonly creditsRes: UsCreditsResult\n\treadonly stateRes: UsStateResult\n\treadonly totalTaxCents: number\n\treadonly withhCents: number\n\treadonly netTaxCents: number\n}\n\nexport function buildUsTaxResult(p: BuildTaxResultParams): TaxResult<\"USD\", UsTaxBreakdown> {\n\tconst effRate =\n\t\tp.agiRes.grossIncomeCents > 0 ? Math.max(0, p.totalTaxCents) / p.agiRes.grossIncomeCents : 0\n\tconst netPayable = usd(\n\t\tfromMinorUnits(p.netTaxCents, \"USD\", \"netTaxPayable\", { allowNegative: true }),\n\t\t\"netTaxPayable\",\n\t\t{ allowNegative: true },\n\t)\n\treturn {\n\t\tjurisdiction: \"US\",\n\t\ttaxYear: 2026,\n\t\tcurrency: \"USD\",\n\t\tgrossIncome: p.agiRes.grossIncome,\n\t\ttaxableIncome: p.dedRes.taxableIncome,\n\t\ttotalTax: usd(fromMinorUnits(p.totalTaxCents, \"USD\")),\n\t\teffectiveRate: effRate,\n\t\tmarginalRate: p.ordMarginalRate + (p.stateRes.breakdown?.marginalRate ?? 0),\n\t\tnetTaxPayable: netPayable,\n\t\tbreakdown: {\n\t\t\tordinaryGrossIncome: p.agiRes.ordinaryGrossIncome,\n\t\t\tpreferentialGrossIncome: p.agiRes.preferentialGrossIncome,\n\t\t\tgrossIncome: p.agiRes.grossIncome,\n\t\t\tadjustments: p.agiRes.adjustments,\n\t\t\tagi: p.agiRes.agi,\n\t\t\telectedDeduction: p.dedRes.electedDeduction,\n\t\t\tstandardDeduction: p.dedRes.standardBreakdown,\n\t\t\titemizedDeductions: p.dedRes.itemizedBreakdown,\n\t\t\tallowableDeduction: p.dedRes.allowableDeduction,\n\t\t\tordinaryTaxableIncome: p.dedRes.ordinaryTaxableIncome,\n\t\t\tpreferentialTaxableIncome: p.dedRes.preferentialTaxableIncome,\n\t\t\ttaxableIncome: p.dedRes.taxableIncome,\n\t\t\tordinaryTax: usd(fromMinorUnits(p.ordTaxCents, \"USD\")),\n\t\t\tordinarySlices: p.ordSlices,\n\t\t\tpreferentialTax: p.prefRes.preferentialTax,\n\t\t\tpreferentialSlices: p.prefRes.slices,\n\t\t\tregularIncomeTax: usd(fromMinorUnits(p.regularTaxCents, \"USD\")),\n\t\t\tamt: p.amtRes.breakdown,\n\t\t\tniit: p.niitRes.breakdown,\n\t\t\tfica: p.ficaRes.breakdown,\n\t\t\tscheduleSe: p.seRes.breakdown,\n\t\t\tcredits: p.creditsRes.breakdown,\n\t\t\tstate: p.stateRes.breakdown,\n\t\t\ttotalTax: usd(fromMinorUnits(p.totalTaxCents, \"USD\")),\n\t\t\twithholding: usd(fromMinorUnits(p.withhCents, \"USD\")),\n\t\t\tnetTaxPayable: netPayable,\n\t\t},\n\t}\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { fromMinorUnits, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsAdjustmentsBreakdown, UsAdjustmentsInput, UsFilingStatus } from \"../types\"\n\nexport interface UsAdjustmentsResult {\n\treadonly totalAdjCents: number\n\treadonly breakdown: UsAdjustmentsBreakdown\n}\n\nfunction resolveAdjustmentClamped(\n\tamount: number | undefined,\n\tcapDollars: number,\n\tfield: string,\n): { cents: number; clamped: ClampedAmount } {\n\tconst reqCents = toMinorUnits(amount ?? 0, \"USD\", field)\n\tconst capCents = toMinorUnits(capDollars, \"USD\", `${field}Cap`)\n\tconst clampedCents = clampCap(reqCents, capCents, field)\n\treturn {\n\t\tcents: clampedCents.allowed,\n\t\tclamped: {\n\t\t\trequested: fromMinorUnits(clampedCents.requested, \"USD\"),\n\t\t\tallowed: fromMinorUnits(clampedCents.allowed, \"USD\"),\n\t\t\tcap: fromMinorUnits(clampedCents.cap, \"USD\"),\n\t\t\twasClamped: clampedCents.wasClamped,\n\t\t},\n\t}\n}\n\nfunction resolveCaps(\n\tadj: UsAdjustmentsInput | undefined,\n\tstatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n) {\n\tconst p = params.aboveTheLineCaps\n\tconst educator =\n\t\tstatus === \"married_filing_jointly\" && adj?.bothSpousesEducators\n\t\t\t? p.educatorMfjBoth\n\t\t\t: p.educatorSingle\n\tconst hsaBase = adj?.hsaCoverageType === \"family\" ? p.hsaFamilyBase : p.hsaSelfOnlyBase\n\tconst hsa = hsaBase + (adj?.age55OrOlder ? p.hsaCatchUpAge55 : 0)\n\tconst ira = p.traditionalIraBase + (adj?.age50OrOlder ? p.traditionalIraCatchUpAge50 : 0)\n\tconst k401 = p.traditional401kBase + (adj?.age50OrOlder ? p.traditional401kCatchUpAge50 : 0)\n\treturn { educator, hsa, ira, k401, student: p.studentLoanInterest }\n}\n\n/**\n * Evaluates Schedule 1 Above-the-Line Adjustments clamped to statutory caps.\n *\n * @statute IRC § 62, § 219, § 221, § 223, § 402(g)\n */\nexport function calculateUsAdjustments(\n\tadjustments: UsAdjustmentsInput | undefined,\n\tfilingStatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n): UsAdjustmentsResult {\n\tconst caps = resolveCaps(adjustments, filingStatus, params)\n\tconst edu = resolveAdjustmentClamped(\n\t\tadjustments?.educatorExpenses,\n\t\tcaps.educator,\n\t\t\"educatorExpenses\",\n\t)\n\tconst hsa = resolveAdjustmentClamped(adjustments?.hsaContributions, caps.hsa, \"hsaContributions\")\n\tconst ira = resolveAdjustmentClamped(\n\t\tadjustments?.traditionalIraContributions,\n\t\tcaps.ira,\n\t\t\"traditionalIra\",\n\t)\n\tconst sl = resolveAdjustmentClamped(\n\t\tadjustments?.studentLoanInterest,\n\t\tcaps.student,\n\t\t\"studentLoanInterest\",\n\t)\n\tconst k401 = resolveAdjustmentClamped(\n\t\tadjustments?.preTaxDeferrals401k,\n\t\tcaps.k401,\n\t\t\"preTaxDeferrals401k\",\n\t)\n\tconst seCents = toMinorUnits(\n\t\tadjustments?.deductibleSelfEmploymentTax ?? 0,\n\t\t\"USD\",\n\t\t\"deductibleSeTax\",\n\t)\n\n\tconst totalAdjCents = edu.cents + hsa.cents + ira.cents + sl.cents + k401.cents + seCents\n\treturn {\n\t\ttotalAdjCents,\n\t\tbreakdown: {\n\t\t\teducatorExpenses: edu.clamped,\n\t\t\thsa: hsa.clamped,\n\t\t\ttraditionalIra: ira.clamped,\n\t\t\tstudentLoanInterest: sl.clamped,\n\t\t\tpreTaxDeferrals401k: k401.clamped,\n\t\t\tdeductibleSelfEmploymentTax: usd(fromMinorUnits(seCents, \"USD\")),\n\t\t\ttotalAdjustments: usd(fromMinorUnits(totalAdjCents, \"USD\")),\n\t\t},\n\t}\n}\n","import { fromMinorUnits, type Money, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type {\n\tUsAdjustmentsBreakdown,\n\tUsAdjustmentsInput,\n\tUsFilingStatus,\n\tUsIncomeInput,\n} from \"../types\"\nimport { calculateUsAdjustments } from \"./adjustments\"\n\nexport interface UsAgiStageResult {\n\treadonly ordinaryGrossCents: number\n\treadonly preferentialGrossCents: number\n\treadonly grossIncomeCents: number\n\treadonly totalAdjustmentsCents: number\n\treadonly agiCents: number\n\treadonly ordinaryGrossIncome: Money<\"USD\">\n\treadonly preferentialGrossIncome: Money<\"USD\">\n\treadonly grossIncome: Money<\"USD\">\n\treadonly agi: Money<\"USD\">\n\treadonly adjustments: UsAdjustmentsBreakdown\n}\n\nfunction sumOrdinaryIncomeCents(income: UsIncomeInput): number {\n\treturn (\n\t\ttoMinorUnits(income.w2Wages ?? 0, \"USD\", \"w2Wages\") +\n\t\ttoMinorUnits(income.selfEmploymentNetEarnings ?? 0, \"USD\", \"selfEmploymentNetEarnings\", {\n\t\t\tallowNegative: true,\n\t\t}) +\n\t\ttoMinorUnits(income.ordinaryInterest ?? 0, \"USD\", \"ordinaryInterest\") +\n\t\ttoMinorUnits(income.ordinaryDividends ?? 0, \"USD\", \"ordinaryDividends\") +\n\t\ttoMinorUnits(income.shortTermCapitalGains ?? 0, \"USD\", \"shortTermCapitalGains\") +\n\t\ttoMinorUnits(income.rentalAndOtherOrdinaryIncome ?? 0, \"USD\", \"rentalAndOtherOrdinaryIncome\")\n\t)\n}\n\nfunction sumPreferentialIncomeCents(income: UsIncomeInput): number {\n\treturn (\n\t\ttoMinorUnits(income.longTermCapitalGains ?? 0, \"USD\", \"longTermCapitalGains\") +\n\t\ttoMinorUnits(income.qualifiedDividends ?? 0, \"USD\", \"qualifiedDividends\")\n\t)\n}\n\n/**\n * Computes Gross Income, clamped Schedule 1 Adjustments, and AGI in minor units.\n *\n * @statute IRC § 61, § 62\n */\nexport function calculateUsAgi(\n\tincome: UsIncomeInput,\n\tadjustments: UsAdjustmentsInput | undefined,\n\tfilingStatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n): UsAgiStageResult {\n\tconst ordinaryCents = sumOrdinaryIncomeCents(income)\n\tconst prefCents = sumPreferentialIncomeCents(income)\n\tconst grossCents = ordinaryCents + prefCents\n\n\tconst adjResult = calculateUsAdjustments(adjustments, filingStatus, params)\n\tconst agiCents = Math.max(0, grossCents - adjResult.totalAdjCents)\n\n\treturn {\n\t\tordinaryGrossCents: ordinaryCents,\n\t\tpreferentialGrossCents: prefCents,\n\t\tgrossIncomeCents: grossCents,\n\t\ttotalAdjustmentsCents: adjResult.totalAdjCents,\n\t\tagiCents,\n\t\tordinaryGrossIncome: usd(\n\t\t\tfromMinorUnits(ordinaryCents, \"USD\", \"ordinaryGrossIncome\", { allowNegative: true }),\n\t\t\t\"ordinaryGrossIncome\",\n\t\t\t{ allowNegative: true },\n\t\t),\n\t\tpreferentialGrossIncome: usd(fromMinorUnits(prefCents, \"USD\")),\n\t\tgrossIncome: usd(\n\t\t\tfromMinorUnits(grossCents, \"USD\", \"grossIncome\", { allowNegative: true }),\n\t\t\t\"grossIncome\",\n\t\t\t{ allowNegative: true },\n\t\t),\n\t\tagi: usd(fromMinorUnits(agiCents, \"USD\")),\n\t\tadjustments: adjResult.breakdown,\n\t}\n}\n","/**\n * Diagnostic and reporting field identifiers for US income sources.\n */\nexport enum UsIncomeField {\n\tW2Wages = \"income.w2Wages\",\n\tSelfEmploymentNetEarnings = \"income.selfEmploymentNetEarnings\",\n\tOrdinaryInterest = \"income.ordinaryInterest\",\n\tOrdinaryDividends = \"income.ordinaryDividends\",\n\tShortTermCapitalGains = \"income.shortTermCapitalGains\",\n\tRentalAndOtherOrdinaryIncome = \"income.rentalAndOtherOrdinaryIncome\",\n\tLongTermCapitalGains = \"income.longTermCapitalGains\",\n\tQualifiedDividends = \"income.qualifiedDividends\",\n}\n\n/**\n * Diagnostic and reporting field identifiers for Schedule 1 adjustments.\n */\nexport enum UsAdjustmentField {\n\tEducatorExpenses = \"adjustments.educatorExpenses\",\n\tHsaContributions = \"adjustments.hsaContributions\",\n\tTraditionalIra = \"adjustments.traditionalIra\",\n\tStudentLoanInterest = \"adjustments.studentLoanInterest\",\n\tPreTaxDeferrals401k = \"adjustments.preTaxDeferrals401k\",\n\tDeductibleSeTax = \"adjustments.deductibleSeTax\",\n}\n\n/**\n * Diagnostic and reporting field identifiers for Schedule A itemized deductions.\n */\nexport enum UsDeductionField {\n\tMedicalExpenses = \"itemized.medicalExpenses\",\n\tStateAndLocalTaxes = \"itemized.stateAndLocalTaxes\",\n\tMortgageInterest = \"itemized.mortgageInterest\",\n\tCharitableContributions = \"itemized.charitableContributions\",\n\tStandardDeduction = \"deductions.standard\",\n}\n\n/**\n * Diagnostic and reporting field identifiers for Payroll and Self-Employment taxes.\n */\nexport enum UsPayrollField {\n\tFicaSocialSecurity = \"payroll.fica.socialSecurity\",\n\tFicaMedicare = \"payroll.fica.medicare\",\n\tFicaAdditionalMedicare = \"payroll.fica.additionalMedicare\",\n\tSeSocialSecurity = \"payroll.se.socialSecurity\",\n\tSeMedicare = \"payroll.se.medicare\",\n\tSeDeductiblePortion = \"payroll.se.deductiblePortion\",\n}\n\nexport { UsPayrollField as UsFicaField }\n\n/**\n * Diagnostic and reporting field identifiers for Alternative Minimum Tax.\n */\nexport enum UsAmtField {\n\tAmti = \"amt.amti\",\n\tExemption = \"amt.exemption\",\n\tPreferences = \"amt.preferences\",\n\tTentativeMinimumTax = \"amt.tentativeMinimumTax\",\n\tAmtTax = \"amt.tax\",\n}\n\n/**\n * Diagnostic and reporting field identifiers for Federal Tax Credits.\n */\nexport enum UsCreditField {\n\tChildTaxCredit = \"credits.ctc\",\n\tAdditionalChildTaxCredit = \"credits.actc\",\n\tOtherDependentCredit = \"credits.odc\",\n\tEarnedIncomeTaxCredit = \"credits.eitc\",\n\tChildAndDependentCare = \"credits.care\",\n\tAotc = \"credits.aotc\",\n\tLlc = \"credits.llc\",\n\tForeignTaxCredit = \"credits.ftc\",\n\tCustomNonRefundable = \"credits.customNonRefundable\",\n\tCustomRefundable = \"credits.customRefundable\",\n}\n\n/**\n * Diagnostic and reporting field identifiers for US federal tax totals.\n */\nexport enum UsTaxField {\n\tGrossIncome = \"grossIncome\",\n\tTaxableIncome = \"taxableIncome\",\n\tRegularIncomeTax = \"regularIncomeTax\",\n\tTotalTax = \"totalTax\",\n\tWithholding = \"withholding\",\n\tNetTaxPayable = \"netTaxPayable\",\n}\n","import { fromMinorUnits, type TaxSupportedCurrency, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsAmtBreakdown, UsFilingStatus } from \"../types\"\nimport { UsAmtField } from \"../types/fields\"\nimport type { UsDeductionsStageResult } from \"./deductions\"\n\n/**\n * Resolves the Schedule A SALT add-back for Form 6251.\n *\n * @param deductions Deduction stage result carrying the elected method and Schedule A.\n * @param currency Supported statutory currency threaded for minor-unit conversion.\n * @returns Allowed SALT deduction in integer cents (0 unless itemizing).\n * @throws {TaxValidationError} if the allowed SALT amount is not representable as cents.\n * @statute IRC § 56(b)(1)(A)(ii)\n */\nexport function resolveAmtSaltCents(\n\tdeductions: UsDeductionsStageResult,\n\tcurrency: TaxSupportedCurrency,\n): number {\n\treturn deductions.electedDeduction === \"itemized\" && deductions.itemizedBreakdown\n\t\t? toMinorUnits(deductions.itemizedBreakdown.salt.allowed, currency)\n\t\t: 0\n}\n\nexport interface UsAmtResult {\n\treadonly amtTaxCents: number\n\treadonly tentativeMinimumTaxCents: number\n\treadonly breakdown: UsAmtBreakdown\n}\n\n/**\n * Computes Form 6251 Alternative Minimum Tax (AMT).\n *\n * @statute IRC § 55\n */\nexport function calculateUsAmt(\n\ttaxableIncomeCents: number,\n\tsaltDeductionCents: number,\n\tpreferencesDollars: number | undefined,\n\tregularTaxCents: number,\n\tfilingStatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n): UsAmtResult {\n\tconst prefCents = toMinorUnits(preferencesDollars ?? 0, params.currency, UsAmtField.Preferences)\n\tconst amtiCents = taxableIncomeCents + saltDeductionCents + prefCents\n\n\tconst baseExemptionCents = toMinorUnits(params.amt.baseExemptions[filingStatus], params.currency)\n\tconst phaseoutCents = toMinorUnits(params.amt.phaseoutThresholds[filingStatus], params.currency)\n\tconst excessAmtiCents = Math.max(0, amtiCents - phaseoutCents)\n\tconst reductionCents = Math.round(excessAmtiCents * params.amt.phaseoutRate)\n\tconst allowedExemptionCents = Math.max(0, baseExemptionCents - reductionCents)\n\n\tconst amtBaseCents = Math.max(0, amtiCents - allowedExemptionCents)\n\tconst cap26Cents = toMinorUnits(params.amt.rate26Thresholds[filingStatus], params.currency)\n\n\tlet tmtCents: number\n\tif (amtBaseCents <= cap26Cents) {\n\t\ttmtCents = Math.round(amtBaseCents * params.amt.rate26)\n\t} else {\n\t\ttmtCents = Math.round(\n\t\t\tcap26Cents * params.amt.rate26 + (amtBaseCents - cap26Cents) * params.amt.rate28,\n\t\t)\n\t}\n\n\tconst amtTaxCents = Math.max(0, tmtCents - regularTaxCents)\n\n\treturn {\n\t\tamtTaxCents,\n\t\ttentativeMinimumTaxCents: tmtCents,\n\t\tbreakdown: {\n\t\t\ttaxableIncome: usd(fromMinorUnits(taxableIncomeCents, params.currency)),\n\t\t\tsaltAddBack: usd(fromMinorUnits(saltDeductionCents, params.currency)),\n\t\t\tpreferences: usd(fromMinorUnits(prefCents, params.currency, UsAmtField.Preferences)),\n\t\t\tamti: usd(fromMinorUnits(amtiCents, params.currency, UsAmtField.Amti)),\n\t\t\tbaseExemption: usd(fromMinorUnits(baseExemptionCents, params.currency)),\n\t\t\tphaseoutThreshold: usd(fromMinorUnits(phaseoutCents, params.currency)),\n\t\t\texemptionReduction: usd(fromMinorUnits(reductionCents, params.currency)),\n\t\t\tallowedExemption: usd(\n\t\t\t\tfromMinorUnits(allowedExemptionCents, params.currency, UsAmtField.Exemption),\n\t\t\t),\n\t\t\tamtTaxableBase: usd(fromMinorUnits(amtBaseCents, params.currency)),\n\t\t\ttentativeMinimumTax: usd(\n\t\t\t\tfromMinorUnits(tmtCents, params.currency, UsAmtField.TentativeMinimumTax),\n\t\t\t),\n\t\t\tregularTax: usd(fromMinorUnits(regularTaxCents, params.currency)),\n\t\t\tamtTax: usd(fromMinorUnits(amtTaxCents, params.currency, UsAmtField.AmtTax)),\n\t\t},\n\t}\n}\n","import { fromMinorUnits, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsChildCreditsBreakdown, UsCreditsInput, UsFilingStatus } from \"../types\"\nimport { UsCreditField } from \"../types/fields\"\n\nexport interface UsChildCreditsResult {\n\treadonly nonRefundableUsedCents: number\n\treadonly actcRefundableCents: number\n\treadonly breakdown: UsChildCreditsBreakdown\n}\n\nfunction resolveCtcAllocation(initialCtc: number, initialOdc: number, reduction: number) {\n\tif (reduction <= initialOdc) {\n\t\treturn { allowedCtc: initialCtc, allowedOdc: initialOdc - reduction }\n\t}\n\tconst remReduction = reduction - initialOdc\n\treturn { allowedCtc: Math.max(0, initialCtc - remReduction), allowedOdc: 0 }\n}\n\n/**\n * Computes Child Tax Credit (CTC), ODC, and refundable Additional Child Tax Credit (ACTC).\n *\n * @statute IRC § 24\n */\nexport function calculateUsChildCredits(\n\tcredits: UsCreditsInput | undefined,\n\tmagiDollars: number,\n\tearnedIncomeDollars: number,\n\ttaxAvailableCents: number,\n\tstatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n): UsChildCreditsResult {\n\tconst children = Math.max(0, Math.floor(credits?.qualifyingChildrenForChildTaxCredit ?? 0))\n\tconst otherDeps = Math.max(0, Math.floor(credits?.otherDependents ?? 0))\n\tconst initCtc = children * params.credits.ctcAmountPerChild\n\tconst initOdc = otherDeps * params.credits.odcAmountPerDependent\n\n\tconst thresh = params.credits.ctcPhaseoutThresholds[status]\n\tconst excessMagi = Math.max(0, magiDollars - thresh)\n\tconst steps = Math.ceil(excessMagi / params.credits.ctcPhaseoutStepAmount)\n\tconst reduction = steps * params.credits.ctcPhaseoutStepRate\n\tconst { allowedCtc, allowedOdc } = resolveCtcAllocation(initCtc, initOdc, reduction)\n\n\tconst ctcCents = toMinorUnits(allowedCtc, params.currency)\n\tconst odcCents = toMinorUnits(allowedOdc, params.currency)\n\tconst nonRefCtcUsed = Math.min(ctcCents, taxAvailableCents)\n\tconst nonRefOdcUsed = Math.min(odcCents, taxAvailableCents - nonRefCtcUsed)\n\n\tconst unusedCtcDollars = allowedCtc - fromMinorUnits(nonRefCtcUsed, params.currency)\n\tconst excessEarned = Math.max(0, earnedIncomeDollars - params.credits.actcEarnedIncomeThreshold)\n\tconst earnedFormula = excessEarned * params.credits.actcRate\n\tconst maxActc = children * params.credits.actcMaxPerChild\n\tconst actcDollars = Math.min(unusedCtcDollars, maxActc, earnedFormula)\n\tconst actcCents = toMinorUnits(actcDollars, params.currency)\n\n\treturn {\n\t\tnonRefundableUsedCents: nonRefCtcUsed + nonRefOdcUsed,\n\t\tactcRefundableCents: actcCents,\n\t\tbreakdown: {\n\t\t\tqualifyingChildren: children,\n\t\t\totherDependents: otherDeps,\n\t\t\tinitialCtc: usd(fromMinorUnits(toMinorUnits(initCtc, params.currency), params.currency)),\n\t\t\tinitialOdc: usd(fromMinorUnits(toMinorUnits(initOdc, params.currency), params.currency)),\n\t\t\tphaseoutReduction: usd(\n\t\t\t\tfromMinorUnits(toMinorUnits(reduction, params.currency), params.currency),\n\t\t\t),\n\t\t\tallowedCtc: usd(fromMinorUnits(ctcCents, params.currency)),\n\t\t\tallowedOdc: usd(fromMinorUnits(odcCents, params.currency)),\n\t\t\tnonRefundableCtcUsed: usd(\n\t\t\t\tfromMinorUnits(nonRefCtcUsed, params.currency, UsCreditField.ChildTaxCredit),\n\t\t\t),\n\t\t\tnonRefundableOdcUsed: usd(\n\t\t\t\tfromMinorUnits(nonRefOdcUsed, params.currency, UsCreditField.OtherDependentCredit),\n\t\t\t),\n\t\t\tactcRefundable: usd(\n\t\t\t\tfromMinorUnits(actcCents, params.currency, UsCreditField.AdditionalChildTaxCredit),\n\t\t\t),\n\t\t},\n\t}\n}\n","import { fromMinorUnits, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsCreditsInput, UsEitcBreakdown, UsFilingStatus } from \"../types\"\nimport { UsCreditField } from \"../types/fields\"\n\nexport interface UsEitcResult {\n\treadonly creditCents: number\n\treadonly breakdown: UsEitcBreakdown\n}\n\nfunction resolveTierKey(count: number): 0 | 1 | 2 | 3 {\n\tif (count <= 0) return 0\n\tif (count === 1) return 1\n\tif (count === 2) return 2\n\treturn 3\n}\n\n/**\n * Computes Earned Income Tax Credit (EITC) across child tiers 0, 1, 2, 3+.\n *\n * @statute IRC § 32\n */\nexport function calculateUsEitc(\n\tcredits: UsCreditsInput | undefined,\n\tearnedIncomeDollars: number,\n\tinvestmentIncomeDollars: number,\n\tagiDollars: number,\n\tstatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n): UsEitcResult {\n\tconst children = Math.max(0, Math.floor(credits?.eitcQualifyingChildren ?? 0))\n\tconst invLimit = params.credits.eitcInvestmentIncomeLimit\n\tconst isDisqualified =\n\t\tinvestmentIncomeDollars > invLimit || status === \"married_filing_separately\"\n\n\tif (isDisqualified || earnedIncomeDollars <= 0) {\n\t\treturn {\n\t\t\tcreditCents: 0,\n\t\t\tbreakdown: {\n\t\t\t\tqualifyingChildren: children,\n\t\t\t\tearnedIncome: usd(\n\t\t\t\t\tfromMinorUnits(\n\t\t\t\t\t\ttoMinorUnits(Math.max(0, earnedIncomeDollars), params.currency),\n\t\t\t\t\t\tparams.currency,\n\t\t\t\t\t),\n\t\t\t\t),\n\t\t\t\tdisqualifiedByInvestmentIncome: investmentIncomeDollars > invLimit,\n\t\t\t\tcredit: usd(0),\n\t\t\t},\n\t\t}\n\t}\n\n\tconst tierKey = resolveTierKey(children)\n\tconst tier = params.credits.eitcTiers[tierKey]\n\tconst tentative = Math.min(earnedIncomeDollars * tier.creditRate, tier.maxCredit)\n\n\tconst phaseoutBasis = Math.max(earnedIncomeDollars, agiDollars)\n\tconst thresh =\n\t\tstatus === \"married_filing_jointly\" ? tier.phaseoutThresholdMfj : tier.phaseoutThresholdSingle\n\tconst excess = Math.max(0, phaseoutBasis - thresh)\n\tconst reduction = excess * tier.phaseoutRate\n\tconst creditDollars = Math.max(0, tentative - reduction)\n\tconst creditCents = toMinorUnits(creditDollars, params.currency)\n\n\treturn {\n\t\tcreditCents,\n\t\tbreakdown: {\n\t\t\tqualifyingChildren: children,\n\t\t\tearnedIncome: usd(\n\t\t\t\tfromMinorUnits(toMinorUnits(earnedIncomeDollars, params.currency), params.currency),\n\t\t\t),\n\t\t\tdisqualifiedByInvestmentIncome: false,\n\t\t\tcredit: usd(\n\t\t\t\tfromMinorUnits(creditCents, params.currency, UsCreditField.EarnedIncomeTaxCredit),\n\t\t\t),\n\t\t},\n\t}\n}\n","import { toMinorUnits } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsCreditsInput } from \"../types\"\n\n/**\n * Calculates Child and Dependent Care Credit (IRC § 21).\n *\n * @statute IRC § 21\n */\nexport function calculateUsCareCredit(\n\tcredits: UsCreditsInput | undefined,\n\tearnedDollars: number,\n\tagiDollars: number,\n\tparams: typeof US_2026_PARAMETERS,\n): number {\n\tconst individuals = Math.max(0, credits?.qualifyingIndividualsForCare ?? 0)\n\tif (individuals <= 0) return 0\n\tconst maxExp =\n\t\tindividuals >= 2 ? params.credits.careMaxExpenseTwoPlus : params.credits.careMaxExpenseOne\n\tconst expenses = Math.min(\n\t\tMath.max(0, credits?.childAndDependentCareExpenses ?? 0),\n\t\tmaxExp,\n\t\tearnedDollars,\n\t)\n\tconst excessAgi = Math.max(0, agiDollars - params.credits.carePhaseoutAgiThreshold)\n\tconst rateReduction =\n\t\tMath.ceil(excessAgi / params.credits.carePhaseoutStepAgi) * params.credits.carePhaseoutStepRate\n\tconst rate = Math.max(params.credits.careFloorRate, params.credits.careBaseRate - rateReduction)\n\treturn toMinorUnits(expenses * rate, params.currency)\n}\n","import { fromMinorUnits, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsCreditsInput, UsEducationCreditsBreakdown, UsFilingStatus } from \"../types\"\nimport { calculateUsCareCredit } from \"./credits-care\"\n\nexport interface UsOtherCreditsResult {\n\treadonly careNonRefundableCents: number\n\treadonly aotcNonRefundableCents: number\n\treadonly aotcRefundableCents: number\n\treadonly llcNonRefundableCents: number\n\treadonly foreignTaxCreditCents: number\n\treadonly customNonRefundableCents: number\n\treadonly customRefundableCents: number\n\treadonly educationBreakdown: UsEducationCreditsBreakdown\n}\n\nfunction calculateEducationCredits(\n\tcredits: UsCreditsInput | undefined,\n\tmagiDollars: number,\n\tstatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n) {\n\tif (status === \"married_filing_separately\") return { nonRefAotc: 0, refAotc: 0, nonRefLlc: 0 }\n\tconst pMin = params.credits.aotcPhaseoutMin[status]\n\tconst pMax = params.credits.aotcPhaseoutMax[status]\n\tconst factor =\n\t\tmagiDollars <= pMin ? 1 : magiDollars >= pMax ? 0 : (pMax - magiDollars) / (pMax - pMin)\n\tlet rawAotc = 0\n\tlet llcExp = 0\n\tfor (const student of credits?.educationStudents ?? []) {\n\t\tif (student.type === \"aotc\") {\n\t\t\tconst exp = Math.max(0, student.qualifiedExpenses)\n\t\t\tconst tier1 = Math.min(exp, params.credits.aotcTier1MaxExpense) * params.credits.aotcTier1Rate\n\t\t\tconst tier2 =\n\t\t\t\tMath.max(\n\t\t\t\t\t0,\n\t\t\t\t\tMath.min(exp - params.credits.aotcTier1MaxExpense, params.credits.aotcTier2MaxExpense),\n\t\t\t\t) * params.credits.aotcTier2Rate\n\t\t\tconst cappedStudentAotc = Math.min(tier1 + tier2, params.credits.aotcMaxPerStudent)\n\t\t\trawAotc += cappedStudentAotc * factor\n\t\t} else {\n\t\t\tllcExp += Math.max(0, student.qualifiedExpenses)\n\t\t}\n\t}\n\tconst refAotc = toMinorUnits(rawAotc * params.credits.aotcRefundableRate, params.currency)\n\tconst nonRefAotc = toMinorUnits(\n\t\trawAotc * (1 - params.credits.aotcRefundableRate),\n\t\tparams.currency,\n\t)\n\tconst rawLlc =\n\t\tMath.min(llcExp, params.credits.llcMaxExpensePerReturn) * params.credits.llcRate * factor\n\treturn { nonRefAotc, refAotc, nonRefLlc: toMinorUnits(rawLlc, params.currency) }\n}\n\n/**\n * Computes Child and Dependent Care, Education, Foreign Tax, and Custom credits.\n *\n * @statute IRC §§ 21, 25A, 901\n */\nexport function calculateUsOtherCredits(\n\tcredits: UsCreditsInput | undefined,\n\tearnedDollars: number,\n\tagiDollars: number,\n\tmagiDollars: number,\n\tstatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n): UsOtherCreditsResult {\n\tconst careCents = calculateUsCareCredit(credits, earnedDollars, agiDollars, params)\n\tconst edu = calculateEducationCredits(credits, magiDollars, status, params)\n\tconst ftcCents = toMinorUnits(Math.max(0, credits?.foreignTaxCredit ?? 0), params.currency)\n\tconst custNonRefCents = toMinorUnits(\n\t\tMath.max(0, credits?.customNonRefundableCredits ?? 0),\n\t\tparams.currency,\n\t)\n\tconst custRefCents = toMinorUnits(\n\t\tMath.max(0, credits?.customRefundableCredits ?? 0),\n\t\tparams.currency,\n\t)\n\n\treturn {\n\t\tcareNonRefundableCents: careCents,\n\t\taotcNonRefundableCents: edu.nonRefAotc,\n\t\taotcRefundableCents: edu.refAotc,\n\t\tllcNonRefundableCents: edu.nonRefLlc,\n\t\tforeignTaxCreditCents: ftcCents,\n\t\tcustomNonRefundableCents: custNonRefCents,\n\t\tcustomRefundableCents: custRefCents,\n\t\teducationBreakdown: {\n\t\t\taotcNonRefundable: usd(fromMinorUnits(edu.nonRefAotc, params.currency)),\n\t\t\taotcRefundable: usd(fromMinorUnits(edu.refAotc, params.currency)),\n\t\t\tllcNonRefundable: usd(fromMinorUnits(edu.nonRefLlc, params.currency)),\n\t\t\ttotalNonRefundable: usd(fromMinorUnits(edu.nonRefAotc + edu.nonRefLlc, params.currency)),\n\t\t\ttotalRefundable: usd(fromMinorUnits(edu.refAotc, params.currency)),\n\t\t},\n\t}\n}\n","import { fromMinorUnits, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsIncomeInput, UsScheduleSeBreakdown } from \"../types\"\nimport { UsPayrollField } from \"../types/fields\"\n\nexport interface UsScheduleSeResult {\n\treadonly totalSeTaxCents: number\n\treadonly deductiblePortionCents: number\n\treadonly deductiblePortionDollars: number\n\treadonly breakdown: UsScheduleSeBreakdown\n}\n\n/**\n * Calculates net earnings from self-employment subject to SECA/FICA tax (IRC § 1402(a)).\n *\n * @statute IRC § 1402(a)\n */\nexport function calculateNetSelfEmploymentEarnings(\n\tearnings: number | undefined,\n\tseNetEarningsFactor: number,\n): number {\n\treturn Math.max(0, (earnings ?? 0) * seNetEarningsFactor)\n}\n\n/**\n * Computes Schedule SE Self-Employment Tax (SECA).\n *\n * @statute IRC § 1401, § 1402\n */\nexport function calculateUsScheduleSe(\n\tincome: UsIncomeInput,\n\tparams: typeof US_2026_PARAMETERS,\n): UsScheduleSeResult {\n\tconst rawNetEarnings = Math.max(0, income.selfEmploymentNetEarnings ?? 0)\n\tconst factor = params.payroll.seNetEarningsFactor\n\tconst subjectAmount = calculateNetSelfEmploymentEarnings(rawNetEarnings, factor)\n\tconst applies = subjectAmount >= params.payroll.seThresholdFloor\n\n\tconst w2Dollars = Math.max(0, income.w2Wages ?? 0)\n\tconst remainingWageBase = Math.max(0, params.payroll.socialSecurityWageBase - w2Dollars)\n\tconst ssTaxableDollars = applies ? Math.min(subjectAmount, remainingWageBase) : 0\n\n\tconst ssTaxCents = Math.round(ssTaxableDollars * params.payroll.seSocialSecurityRate * 100)\n\tconst medTaxCents = applies ? Math.round(subjectAmount * params.payroll.seMedicareRate * 100) : 0\n\tconst totalSeTaxCents = ssTaxCents + medTaxCents\n\tconst deductibleCents = Math.round(totalSeTaxCents * params.payroll.seDeductibleRate)\n\n\treturn {\n\t\ttotalSeTaxCents,\n\t\tdeductiblePortionCents: deductibleCents,\n\t\tdeductiblePortionDollars: fromMinorUnits(deductibleCents, params.currency),\n\t\tbreakdown: {\n\t\t\tnetEarnings: usd(\n\t\t\t\tfromMinorUnits(toMinorUnits(rawNetEarnings, params.currency), params.currency),\n\t\t\t),\n\t\t\tnetEarningsMultiplier: factor,\n\t\t\tsubjectEarnings: usd(\n\t\t\t\tfromMinorUnits(toMinorUnits(applies ? subjectAmount : 0, params.currency), params.currency),\n\t\t\t),\n\t\t\tsocialSecurityTaxable: usd(\n\t\t\t\tfromMinorUnits(toMinorUnits(ssTaxableDollars, params.currency), params.currency),\n\t\t\t),\n\t\t\tsocialSecurityTax: usd(\n\t\t\t\tfromMinorUnits(ssTaxCents, params.currency, UsPayrollField.SeSocialSecurity),\n\t\t\t),\n\t\t\tmedicareTax: usd(fromMinorUnits(medTaxCents, params.currency, UsPayrollField.SeMedicare)),\n\t\t\ttotalSelfEmploymentTax: usd(fromMinorUnits(totalSeTaxCents, params.currency)),\n\t\t\tdeductiblePortion: usd(\n\t\t\t\tfromMinorUnits(deductibleCents, params.currency, UsPayrollField.SeDeductiblePortion),\n\t\t\t),\n\t\t},\n\t}\n}\n","import { fromMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsCreditsBreakdown, UsTaxInput } from \"../types\"\nimport { calculateUsChildCredits } from \"./credits-child\"\nimport { calculateUsEitc } from \"./credits-eitc\"\nimport { calculateUsOtherCredits } from \"./credits-other\"\nimport { calculateNetSelfEmploymentEarnings } from \"./se\"\n\nexport interface UsCreditsResult {\n\treadonly allowedNonRefundableCents: number\n\treadonly totalRefundableCents: number\n\treadonly breakdown: UsCreditsBreakdown\n}\n\n/**\n * Coordinates and computes all statutory federal tax credits.\n *\n * @statute IRC §§ 21, 24, 25A, 32, 901\n */\nexport function calculateUsCredits(\n\tinput: UsTaxInput,\n\tagiCents: number,\n\ttaxAvailableCents: number,\n\tparams: typeof US_2026_PARAMETERS,\n): UsCreditsResult {\n\tconst agiDollars = fromMinorUnits(agiCents, params.currency)\n\tconst magiDollars = input.magi ?? agiDollars\n\tconst w2 = Math.max(0, input.income.w2Wages ?? 0)\n\tconst se = calculateNetSelfEmploymentEarnings(\n\t\tinput.income.selfEmploymentNetEarnings,\n\t\tparams.payroll.seNetEarningsFactor,\n\t)\n\tconst earnedDollars = w2 + se\n\tconst invDollars =\n\t\t(input.credits?.eitcInvestmentIncome ?? 0) +\n\t\tMath.max(0, input.income.ordinaryInterest ?? 0) +\n\t\tMath.max(0, input.income.ordinaryDividends ?? 0) +\n\t\tMath.max(0, input.income.longTermCapitalGains ?? 0)\n\n\tconst child = calculateUsChildCredits(\n\t\tinput.credits,\n\t\tmagiDollars,\n\t\tearnedDollars,\n\t\ttaxAvailableCents,\n\t\tinput.filingStatus,\n\t\tparams,\n\t)\n\tconst eitc = calculateUsEitc(\n\t\tinput.credits,\n\t\tearnedDollars,\n\t\tinvDollars,\n\t\tagiDollars,\n\t\tinput.filingStatus,\n\t\tparams,\n\t)\n\tconst other = calculateUsOtherCredits(\n\t\tinput.credits,\n\t\tearnedDollars,\n\t\tagiDollars,\n\t\tmagiDollars,\n\t\tinput.filingStatus,\n\t\tparams,\n\t)\n\n\tconst totalNonRefClaimed =\n\t\tchild.nonRefundableUsedCents +\n\t\tother.careNonRefundableCents +\n\t\tother.aotcNonRefundableCents +\n\t\tother.llcNonRefundableCents +\n\t\tother.foreignTaxCreditCents +\n\t\tother.customNonRefundableCents\n\tconst allowedNonRefCents = Math.min(totalNonRefClaimed, taxAvailableCents)\n\tconst totalRefCents =\n\t\tchild.actcRefundableCents +\n\t\teitc.creditCents +\n\t\tother.aotcRefundableCents +\n\t\tother.customRefundableCents\n\n\treturn {\n\t\tallowedNonRefundableCents: allowedNonRefCents,\n\t\ttotalRefundableCents: totalRefCents,\n\t\tbreakdown: {\n\t\t\tchildCredits: child.breakdown,\n\t\t\teitc: eitc.breakdown,\n\t\t\tchildAndDependentCare: usd(fromMinorUnits(other.careNonRefundableCents, params.currency)),\n\t\t\teducation: other.educationBreakdown,\n\t\t\tforeignTaxCredit: usd(fromMinorUnits(other.foreignTaxCreditCents, params.currency)),\n\t\t\tcustomNonRefundable: usd(fromMinorUnits(other.customNonRefundableCents, params.currency)),\n\t\t\tcustomRefundable: usd(fromMinorUnits(other.customRefundableCents, params.currency)),\n\t\t\ttotalNonRefundableClaimed: usd(fromMinorUnits(totalNonRefClaimed, params.currency)),\n\t\t\ttotalNonRefundableAllowed: usd(fromMinorUnits(allowedNonRefCents, params.currency)),\n\t\t\ttotalRefundable: usd(fromMinorUnits(totalRefCents, params.currency)),\n\t\t},\n\t}\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { applyPercentage, fromMinorUnits, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsFilingStatus, UsItemizedBreakdown, UsItemizedDeductionsInput } from \"../types\"\n\nexport interface UsItemizedDeductionResult {\n\treadonly totalCents: number\n\treadonly breakdown: UsItemizedBreakdown\n}\n\nfunction resolveMedical(\n\tmedDollars: number | undefined,\n\tagiCents: number,\n\tfloorRate: number,\n): { cents: number; clamped: ClampedAmount } {\n\tconst reqCents = toMinorUnits(medDollars ?? 0, \"USD\", \"medicalExpenses\")\n\tconst floorCents = applyPercentage(agiCents, floorRate)\n\tconst allowedCents = Math.max(0, reqCents - floorCents)\n\treturn {\n\t\tcents: allowedCents,\n\t\tclamped: {\n\t\t\trequested: fromMinorUnits(reqCents, \"USD\"),\n\t\t\tallowed: fromMinorUnits(allowedCents, \"USD\"),\n\t\t\tcap: fromMinorUnits(floorCents, \"USD\"),\n\t\t\twasClamped: reqCents > 0 && allowedCents < reqCents,\n\t\t},\n\t}\n}\n\nfunction resolveCharity(\n\tcharityDollars: number | undefined,\n\tagiCents: number,\n\tceilRate: number,\n): { cents: number; clamped: ClampedAmount } {\n\tconst reqCents = toMinorUnits(charityDollars ?? 0, \"USD\", \"charitableContributions\")\n\tconst ceilCents = applyPercentage(agiCents, ceilRate)\n\tconst clamped = clampCap(reqCents, ceilCents, \"charitableContributions\")\n\treturn {\n\t\tcents: clamped.allowed,\n\t\tclamped: {\n\t\t\trequested: fromMinorUnits(clamped.requested, \"USD\"),\n\t\t\tallowed: fromMinorUnits(clamped.allowed, \"USD\"),\n\t\t\tcap: fromMinorUnits(clamped.cap, \"USD\"),\n\t\t\twasClamped: clamped.wasClamped,\n\t\t},\n\t}\n}\n\n/**\n * Computes Schedule A Itemized Deductions subject to floors and statutory caps.\n *\n * @statute IRC §§ 164, 170, 213\n */\nexport function calculateUsItemizedDeductions(\n\titemized: UsItemizedDeductionsInput,\n\tagiCents: number,\n\tfilingStatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n): UsItemizedDeductionResult {\n\tconst med = resolveMedical(itemized.medicalExpenses, agiCents, params.itemized.medicalFloorRate)\n\tconst saltCapDollars =\n\t\tfilingStatus === \"married_filing_separately\"\n\t\t\t? params.itemized.saltCapMfs\n\t\t\t: params.itemized.saltCap\n\tconst saltReqCents = toMinorUnits(itemized.stateAndLocalTaxes ?? 0, \"USD\", \"stateAndLocalTaxes\")\n\tconst saltCapCents = toMinorUnits(saltCapDollars, \"USD\")\n\tconst saltClamped = clampCap(saltReqCents, saltCapCents, \"stateAndLocalTaxes\")\n\n\tconst mortCents = toMinorUnits(itemized.mortgageInterest ?? 0, \"USD\", \"mortgageInterest\")\n\tconst charity = resolveCharity(\n\t\titemized.charitableContributions,\n\t\tagiCents,\n\t\tparams.itemized.charityCeilingRate,\n\t)\n\n\tconst totalCents = med.cents + saltClamped.allowed + mortCents + charity.cents\n\treturn {\n\t\ttotalCents,\n\t\tbreakdown: {\n\t\t\tmedical: med.clamped,\n\t\t\tsalt: {\n\t\t\t\trequested: fromMinorUnits(saltClamped.requested, \"USD\"),\n\t\t\t\tallowed: fromMinorUnits(saltClamped.allowed, \"USD\"),\n\t\t\t\tcap: fromMinorUnits(saltClamped.cap, \"USD\"),\n\t\t\t\twasClamped: saltClamped.wasClamped,\n\t\t\t},\n\t\t\tmortgageInterest: usd(fromMinorUnits(mortCents, \"USD\")),\n\t\t\tcharity: charity.clamped,\n\t\t\ttotal: usd(fromMinorUnits(totalCents, \"USD\")),\n\t\t},\n\t}\n}\n","import { fromMinorUnits, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsFilingStatus, UsStandardDeductionBreakdown, UsTaxInput } from \"../types\"\n\nexport interface UsStandardDeductionResult {\n\treadonly totalCents: number\n\treadonly breakdown: UsStandardDeductionBreakdown\n}\n\nfunction countAdditionalConditions(input: UsTaxInput, isUnmarried: boolean): number {\n\tlet count = 0\n\tif (input.taxpayerAge65OrOlder) count++\n\tif (input.taxpayerBlind) count++\n\tif (!isUnmarried) {\n\t\tif (input.spouseAge65OrOlder) count++\n\t\tif (input.spouseBlind) count++\n\t}\n\treturn count\n}\n\n/**\n * Computes base and additional standard deduction for age and blindness in minor units.\n *\n * @statute IRC § 63(c), § 63(f)\n */\nexport function calculateUsStandardDeduction(\n\tinput: UsTaxInput,\n\tfilingStatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n): UsStandardDeductionResult {\n\tconst baseDollars = params.standardDeduction[filingStatus]\n\tconst baseCents = toMinorUnits(baseDollars, \"USD\")\n\tconst isUnmarried = filingStatus === \"single\" || filingStatus === \"head_of_household\"\n\tconst perCondDollars = isUnmarried\n\t\t? params.additionalStandardDeduction.unmarried\n\t\t: params.additionalStandardDeduction.married\n\tconst perCondCents = toMinorUnits(perCondDollars, \"USD\")\n\n\tconst condCount = countAdditionalConditions(input, isUnmarried)\n\tconst addTotalCents = condCount * perCondCents\n\tconst totalCents = baseCents + addTotalCents\n\n\treturn {\n\t\ttotalCents,\n\t\tbreakdown: {\n\t\t\tbase: usd(fromMinorUnits(baseCents, \"USD\")),\n\t\t\tadditionalConditionsCount: condCount,\n\t\t\tadditionalPerCondition: usd(fromMinorUnits(perCondCents, \"USD\")),\n\t\t\tadditionalTotal: usd(fromMinorUnits(addTotalCents, \"USD\")),\n\t\t\ttotal: usd(fromMinorUnits(totalCents, \"USD\")),\n\t\t},\n\t}\n}\n","import { fromMinorUnits, type Money, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type {\n\tUsFilingStatus,\n\tUsItemizedBreakdown,\n\tUsStandardDeductionBreakdown,\n\tUsTaxInput,\n} from \"../types\"\nimport { calculateUsItemizedDeductions } from \"./itemized-deduction\"\nimport { calculateUsStandardDeduction } from \"./standard-deduction\"\n\nexport interface UsDeductionsStageResult {\n\treadonly electedDeduction: \"standard\" | \"itemized\"\n\treadonly allowableDeductionCents: number\n\treadonly allowableDeduction: Money<\"USD\">\n\treadonly taxableIncomeCents: number\n\treadonly taxableIncome: Money<\"USD\">\n\treadonly ordinaryTaxableCents: number\n\treadonly ordinaryTaxableIncome: Money<\"USD\">\n\treadonly preferentialTaxableCents: number\n\treadonly preferentialTaxableIncome: Money<\"USD\">\n\treadonly standardBreakdown: UsStandardDeductionBreakdown\n\treadonly itemizedBreakdown?: UsItemizedBreakdown | undefined\n}\n\nfunction resolveElectedMethod(\n\telection: \"auto\" | \"standard\" | \"itemized\" | undefined,\n\titemizedCents: number,\n\tstandardCents: number,\n\thasItemized: boolean,\n): \"standard\" | \"itemized\" {\n\tif (election === \"itemized\") return \"itemized\"\n\tif (election === \"standard\") return \"standard\"\n\treturn hasItemized && itemizedCents > standardCents ? \"itemized\" : \"standard\"\n}\n\n/**\n * Evaluates Standard vs. Schedule A Itemized Deduction election and slices taxable income.\n *\n * @statute IRC § 63, § 1(h)\n */\nexport function calculateUsDeductions(\n\tinput: UsTaxInput,\n\tagiCents: number,\n\tpreferentialGrossCents: number,\n\tfilingStatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n): UsDeductionsStageResult {\n\tconst std = calculateUsStandardDeduction(input, filingStatus, params)\n\tconst hasItemized = input.itemizedDeductions !== undefined\n\tconst itm = hasItemized\n\t\t? calculateUsItemizedDeductions(input.itemizedDeductions!, agiCents, filingStatus, params)\n\t\t: undefined\n\n\tconst elected = resolveElectedMethod(\n\t\tinput.deductionElection,\n\t\titm?.totalCents ?? 0,\n\t\tstd.totalCents,\n\t\thasItemized,\n\t)\n\tconst allowableCents = elected === \"itemized\" && itm ? itm.totalCents : std.totalCents\n\tconst taxableCents = Math.max(0, agiCents - allowableCents)\n\tconst ordinaryTaxableCents = Math.max(0, taxableCents - preferentialGrossCents)\n\tconst preferentialTaxableCents = taxableCents - ordinaryTaxableCents\n\n\treturn {\n\t\telectedDeduction: elected,\n\t\tallowableDeductionCents: allowableCents,\n\t\tallowableDeduction: usd(fromMinorUnits(allowableCents, \"USD\")),\n\t\ttaxableIncomeCents: taxableCents,\n\t\ttaxableIncome: usd(fromMinorUnits(taxableCents, \"USD\")),\n\t\tordinaryTaxableCents,\n\t\tordinaryTaxableIncome: usd(fromMinorUnits(ordinaryTaxableCents, \"USD\")),\n\t\tpreferentialTaxableCents,\n\t\tpreferentialTaxableIncome: usd(fromMinorUnits(preferentialTaxableCents, \"USD\")),\n\t\tstandardBreakdown: std.breakdown,\n\t\titemizedBreakdown: itm?.breakdown,\n\t}\n}\n","import { fromMinorUnits, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsFicaBreakdown, UsFilingStatus, UsIncomeInput } from \"../types\"\nimport { UsPayrollField } from \"../types/fields\"\nimport { calculateNetSelfEmploymentEarnings } from \"./se\"\n\nexport interface UsFicaResult {\n\treadonly totalFicaCents: number\n\treadonly breakdown: UsFicaBreakdown\n}\n\n/**\n * Computes W-2 FICA payroll taxes and Additional Medicare Tax on earned income.\n *\n * @statute IRC § 3101, § 1401(b)(2)\n */\nexport function calculateUsFica(\n\tincome: UsIncomeInput,\n\tfilingStatus: UsFilingStatus,\n\tincludeFica: boolean,\n\tparams: typeof US_2026_PARAMETERS,\n): UsFicaResult {\n\tif (!includeFica) {\n\t\treturn {\n\t\t\ttotalFicaCents: 0,\n\t\t\tbreakdown: {\n\t\t\t\tenabled: false,\n\t\t\t\tsocialSecurityWages: usd(0),\n\t\t\t\tsocialSecurityTax: usd(0),\n\t\t\t\tmedicareWages: usd(0),\n\t\t\t\tmedicareTax: usd(0),\n\t\t\t\tadditionalMedicareSubject: usd(0),\n\t\t\t\tadditionalMedicareTax: usd(0),\n\t\t\t\ttotalFicaTax: usd(0),\n\t\t\t},\n\t\t}\n\t}\n\n\tconst w2 = Math.max(0, income.w2Wages ?? 0)\n\tconst ssWages = Math.min(w2, params.payroll.socialSecurityWageBase)\n\tconst ssTaxCents = Math.round(ssWages * params.payroll.ficaSocialSecurityRate * 100)\n\tconst medTaxCents = Math.round(w2 * params.payroll.ficaMedicareRate * 100)\n\n\tconst seSubject = calculateNetSelfEmploymentEarnings(\n\t\tincome.selfEmploymentNetEarnings,\n\t\tparams.payroll.seNetEarningsFactor,\n\t)\n\tconst combinedEarned = w2 + seSubject\n\tconst threshold = params.payroll.additionalMedicareThresholds[filingStatus]\n\tconst addMedSubject = Math.max(0, combinedEarned - threshold)\n\tconst addMedTaxCents = Math.round(addMedSubject * params.payroll.additionalMedicareRate * 100)\n\n\tconst totalCents = ssTaxCents + medTaxCents + addMedTaxCents\n\n\treturn {\n\t\ttotalFicaCents: totalCents,\n\t\tbreakdown: {\n\t\t\tenabled: true,\n\t\t\tsocialSecurityWages: usd(\n\t\t\t\tfromMinorUnits(toMinorUnits(ssWages, params.currency), params.currency),\n\t\t\t),\n\t\t\tsocialSecurityTax: usd(\n\t\t\t\tfromMinorUnits(ssTaxCents, params.currency, UsPayrollField.FicaSocialSecurity),\n\t\t\t),\n\t\t\tmedicareWages: usd(fromMinorUnits(toMinorUnits(w2, params.currency), params.currency)),\n\t\t\tmedicareTax: usd(fromMinorUnits(medTaxCents, params.currency, UsPayrollField.FicaMedicare)),\n\t\t\tadditionalMedicareSubject: usd(\n\t\t\t\tfromMinorUnits(toMinorUnits(addMedSubject, params.currency), params.currency),\n\t\t\t),\n\t\t\tadditionalMedicareTax: usd(\n\t\t\t\tfromMinorUnits(addMedTaxCents, params.currency, UsPayrollField.FicaAdditionalMedicare),\n\t\t\t),\n\t\t\ttotalFicaTax: usd(fromMinorUnits(totalCents, params.currency)),\n\t\t},\n\t}\n}\n","import { applyPercentage, fromMinorUnits, type Money, toMinorUnits, usd } from \"../../core/money\"\nimport type { US_2026_PARAMETERS } from \"../parameters\"\nimport type { UsFilingStatus, UsIncomeInput, UsNiitBreakdown, UsTaxInput } from \"../types\"\n\nexport interface UsNiitStageResult {\n\treadonly taxCents: number\n\treadonly tax: Money<\"USD\">\n\treadonly breakdown: UsNiitBreakdown\n}\n\nfunction resolveNiiCents(income: UsIncomeInput, override?: number): number {\n\tif (override !== undefined) {\n\t\treturn toMinorUnits(override, \"USD\", \"netInvestmentIncome\")\n\t}\n\treturn (\n\t\ttoMinorUnits(income.ordinaryInterest ?? 0, \"USD\", \"ordinaryInterest\") +\n\t\ttoMinorUnits(income.ordinaryDividends ?? 0, \"USD\", \"ordinaryDividends\") +\n\t\ttoMinorUnits(income.qualifiedDividends ?? 0, \"USD\", \"qualifiedDividends\") +\n\t\ttoMinorUnits(income.shortTermCapitalGains ?? 0, \"USD\", \"shortTermCapitalGains\") +\n\t\ttoMinorUnits(income.longTermCapitalGains ?? 0, \"USD\", \"longTermCapitalGains\") +\n\t\ttoMinorUnits(income.rentalAndOtherOrdinaryIncome ?? 0, \"USD\", \"rentalAndOtherOrdinaryIncome\")\n\t)\n}\n\n/**\n * Computes 3.8% Net Investment Income Tax (NIIT) on the lesser of NII or excess MAGI.\n *\n * @statute IRC § 1411\n */\nexport function calculateUsNiit(\n\tinput: UsTaxInput,\n\tagiCents: number,\n\tfilingStatus: UsFilingStatus,\n\tparams: typeof US_2026_PARAMETERS,\n): UsNiitStageResult {\n\tconst niiCents = resolveNiiCents(input.income, input.netInvestmentIncome)\n\tconst magiCents = input.magi !== undefined ? toMinorUnits(input.magi, \"USD\", \"magi\") : agiCents\n\n\tconst thresholdDollars = params.niit.thresholds[filingStatus]\n\tconst thresholdCents = toMinorUnits(thresholdDollars, \"USD\")\n\tconst excessMagiCents = Math.max(0, magiCents - thresholdCents)\n\n\tconst subjectCents = Math.min(niiCents, excessMagiCents)\n\tconst taxCents = applyPercentage(subjectCents, params.niit.rate)\n\n\treturn {\n\t\ttaxCents,\n\t\ttax: usd(fromMinorUnits(taxCents, \"USD\")),\n\t\tbreakdown: {\n\t\t\tnetInvestmentIncome: usd(fromMinorUnits(niiCents, \"USD\")),\n\t\t\tmagi: usd(fromMinorUnits(magiCents, \"USD\")),\n\t\t\tthreshold: usd(fromMinorUnits(thresholdCents, \"USD\")),\n\t\t\texcessMagi: usd(fromMinorUnits(excessMagiCents, \"USD\")),\n\t\t\tsubjectAmount: usd(fromMinorUnits(subjectCents, \"USD\")),\n\t\t\ttax: usd(fromMinorUnits(taxCents, \"USD\")),\n\t\t},\n\t}\n}\n","import type { TaxBracket } from \"../../core/brackets\"\nimport { applyPercentage, fromMinorUnits, type Money, usd } from \"../../core/money\"\nimport type { UsPreferentialSlice } from \"../types\"\n\nexport interface UsPreferentialStageResult {\n\treadonly preferentialTaxCents: number\n\treadonly preferentialTax: Money<\"USD\">\n\treadonly slices: readonly UsPreferentialSlice[]\n}\n\nfunction computePreferentialTier(\n\ttier: number,\n\tbracket: TaxBracket,\n\ttierLower: number,\n\tordinaryTaxableCents: number,\n\ttaxableIncomeCents: number,\n): { slice: UsPreferentialSlice; taxCents: number; tierUpper: number } {\n\tconst tierUpper = bracket.upTo ?? Number.POSITIVE_INFINITY\n\tconst overlapStart = Math.max(ordinaryTaxableCents, tierLower)\n\tconst overlapEnd = Math.min(taxableIncomeCents, tierUpper)\n\tconst taxableInTier = Math.max(0, overlapEnd - overlapStart)\n\tconst taxCents = taxableInTier > 0 ? applyPercentage(taxableInTier, bracket.rate) : 0\n\n\treturn {\n\t\tslice: {\n\t\t\ttier,\n\t\t\trate: bracket.rate,\n\t\t\ttaxableAmount: usd(fromMinorUnits(taxableInTier, \"USD\")),\n\t\t\ttax: usd(fromMinorUnits(taxCents, \"USD\")),\n\t\t},\n\t\ttaxCents,\n\t\ttierUpper,\n\t}\n}\n\n/**\n * Evaluates preferential stacking for Long-Term Capital Gains and Qualified Dividends.\n *\n * @statute IRC § 1(h)\n */\nexport function calculateUsPreferentialStacking(\n\tordinaryTaxableCents: number,\n\ttaxableIncomeCents: number,\n\tbrackets: readonly TaxBracket[],\n): UsPreferentialStageResult {\n\tlet totalTaxCents = 0\n\tlet tierLower = 0\n\tconst slices: UsPreferentialSlice[] = []\n\n\tfor (let i = 0; i < brackets.length; i++) {\n\t\tconst bracket = brackets[i]\n\t\tif (!bracket) continue\n\t\tconst result = computePreferentialTier(\n\t\t\ti,\n\t\t\tbracket,\n\t\t\ttierLower,\n\t\t\tordinaryTaxableCents,\n\t\t\ttaxableIncomeCents,\n\t\t)\n\t\tslices.push(result.slice)\n\t\ttotalTaxCents += result.taxCents\n\t\tif (bracket.upTo === null) break\n\t\ttierLower = result.tierUpper\n\t}\n\n\treturn {\n\t\tpreferentialTaxCents: totalTaxCents,\n\t\tpreferentialTax: usd(fromMinorUnits(totalTaxCents, \"USD\")),\n\t\tslices,\n\t}\n}\n","import type { BracketEvaluationResult } from \"../../core/brackets\"\nimport { fromMinorUnits, type Money, type TaxSupportedCurrency, usd } from \"../../core/money\"\nimport type { UsStateBreakdown } from \"../types\"\nimport { UsStateField } from \"../types/state-fields\"\nimport type { UsStateCreditsResult } from \"./credits\"\nimport type { UsStateDeductionsResult } from \"./deductions\"\nimport type { UsStateParameters } from \"./parameters/types\"\n\n/** Inputs required to assemble a state tax audit breakdown. */\nexport interface BuildUsStateBreakdownParams {\n\treadonly params: UsStateParameters\n\treadonly agiCents: number\n\treadonly deductions: UsStateDeductionsResult\n\treadonly evaluation: BracketEvaluationResult\n\treadonly surtaxCents: number\n\treadonly taxBeforeCreditsCents: number\n\treadonly credits: UsStateCreditsResult\n\treadonly effectiveRate: number\n\treadonly marginalRate: number\n\treadonly currency: TaxSupportedCurrency\n}\n\n/**\n * Converts integer cents to non-negative USD Money tagged with its diagnostic field.\n *\n * Units: Input is integer minor units; output is major-unit Money.\n * Throws: TaxValidationError if the amount is negative or not a safe integer.\n */\nfunction money(cents: number, currency: TaxSupportedCurrency, field: UsStateField): Money<\"USD\"> {\n\treturn usd(fromMinorUnits(cents, currency, field), field)\n}\n\n/**\n * Assembles the audit breakdown for one state individual income tax calculation.\n *\n * Purpose: Packages every deduction, exemption, bracket slice, surtax, credit, and withholding\n * figure so callers can audit the state liability.\n * Units: All monetary inputs are integer cents; outputs are major-unit Money.\n * Throws: TaxValidationError if any component amount is negative or not a safe integer\n * (net payable may be negative).\n *\n * @param p State calculation amounts and statutory parameters.\n * @returns Complete state tax audit breakdown.\n * @statute State individual income tax statutes; see per-state parameter tables.\n */\nexport function buildUsStateBreakdown(p: BuildUsStateBreakdownParams): UsStateBreakdown {\n\tconst { currency, deductions: d, credits: c } = p\n\treturn {\n\t\tcode: p.params.code,\n\t\tname: p.params.name,\n\t\ttype: p.params.type,\n\t\tagi: money(p.agiCents, currency, UsStateField.Agi),\n\t\tstandardDeduction: money(d.standardDeductionCents, currency, UsStateField.StandardDeduction),\n\t\tpersonalExemption: money(d.personalExemptionCents, currency, UsStateField.PersonalExemption),\n\t\tdependentExemption: money(d.dependentExemptionCents, currency, UsStateField.DependentExemption),\n\t\ttaxableIncome: money(d.taxableIncomeCents, currency, UsStateField.TaxableIncome),\n\t\tslices: p.evaluation.slices,\n\t\tbracketTax: money(p.evaluation.totalTax, currency, UsStateField.BracketTax),\n\t\tsurtax: money(p.surtaxCents, currency, UsStateField.Surtax),\n\t\ttaxBeforeCredits: money(p.taxBeforeCreditsCents, currency, UsStateField.TaxBeforeCredits),\n\t\tcredits: {\n\t\t\tpersonal: money(d.personalCreditCents, currency, UsStateField.CreditsPersonal),\n\t\t\tdependent: money(d.dependentCreditCents, currency, UsStateField.CreditsDependent),\n\t\t\tclaimedNonRefundable: money(\n\t\t\t\tc.claimedNonRefundableCents,\n\t\t\t\tcurrency,\n\t\t\t\tUsStateField.CreditsClaimedNonRefundable,\n\t\t\t),\n\t\t\tallowedNonRefundable: money(\n\t\t\t\tc.allowedNonRefundableCents,\n\t\t\t\tcurrency,\n\t\t\t\tUsStateField.CreditsNonRefundable,\n\t\t\t),\n\t\t\trefundable: money(c.refundableCents, currency, UsStateField.CreditsRefundable),\n\t\t},\n\t\ttotalTax: money(c.totalTaxCents, currency, UsStateField.TotalTax),\n\t\twithholding: money(c.withholdingCents, currency, UsStateField.Withholding),\n\t\tnetTaxPayable: usd(\n\t\t\tfromMinorUnits(c.netTaxCents, currency, UsStateField.NetTaxPayable, { allowNegative: true }),\n\t\t\tUsStateField.NetTaxPayable,\n\t\t\t{ allowNegative: true },\n\t\t),\n\t\teffectiveRate: p.effectiveRate,\n\t\tmarginalRate: p.marginalRate,\n\t}\n}\n","import { type TaxSupportedCurrency, toMinorUnits } from \"../../core/money\"\nimport type { UsStateCreditsInput } from \"../types\"\nimport { UsStateField } from \"../types/state-fields\"\n\n/** State credits, withholding, and net-tax amounts in integer cents. */\nexport interface UsStateCreditsResult {\n\treadonly claimedNonRefundableCents: number\n\treadonly allowedNonRefundableCents: number\n\treadonly totalTaxCents: number\n\treadonly refundableCents: number\n\treadonly withholdingCents: number\n\treadonly netTaxCents: number\n}\n\n/**\n * Applies state personal, dependent, and caller-supplied credits plus state withholding.\n *\n * Math: non-refundable credits are capped at tax before credits; refundable credits and\n * withholding reduce net tax payable (possibly below zero).\n * Units: All amounts are integer cents; caller credit and withholding inputs are major dollars.\n * Throws: TaxValidationError if a credit or withholding amount is negative or not representable\n * as safe integer cents.\n *\n * @param taxBeforeCreditsCents State bracket tax plus surtax in integer cents.\n * @param personalCreditCents State personal non-refundable credit in cents.\n * @param dependentCreditCents State dependent non-refundable credit in cents.\n * @param credits Caller-supplied state non-refundable and refundable credits.\n * @param withholding Caller-supplied state income tax withholding in major dollars.\n * @param currency Supported statutory currency threaded for minor-unit conversion.\n * @returns Allowed non-refundable credits, total state tax, refundable credits,\n * withholding, and net state tax payable in integer cents.\n * @statute State individual income tax statutes; see per-state parameter tables.\n */\nexport function calculateUsStateCredits(\n\ttaxBeforeCreditsCents: number,\n\tpersonalCreditCents: number,\n\tdependentCreditCents: number,\n\tcredits: UsStateCreditsInput | undefined,\n\twithholding: number | undefined,\n\tcurrency: TaxSupportedCurrency,\n): UsStateCreditsResult {\n\tconst claimedNonRefundableCents =\n\t\tpersonalCreditCents +\n\t\tdependentCreditCents +\n\t\ttoMinorUnits(credits?.nonRefundable ?? 0, currency, UsStateField.CreditsNonRefundable)\n\tconst allowedNonRefundableCents = Math.min(taxBeforeCreditsCents, claimedNonRefundableCents)\n\tconst totalTaxCents = taxBeforeCreditsCents - allowedNonRefundableCents\n\tconst refundableCents = toMinorUnits(\n\t\tcredits?.refundable ?? 0,\n\t\tcurrency,\n\t\tUsStateField.CreditsRefundable,\n\t)\n\tconst withholdingCents = toMinorUnits(withholding ?? 0, currency, UsStateField.Withholding)\n\tconst netTaxCents = totalTaxCents - refundableCents - withholdingCents\n\treturn {\n\t\tclaimedNonRefundableCents,\n\t\tallowedNonRefundableCents,\n\t\ttotalTaxCents,\n\t\trefundableCents,\n\t\twithholdingCents,\n\t\tnetTaxCents,\n\t}\n}\n","import { applyPercentage, type TaxSupportedCurrency, toMinorUnits } from \"../../core/money\"\nimport type { UsFilingStatus } from \"../types\"\nimport { UsStateField } from \"../types/state-fields\"\nimport type {\n\tUsStateLinearPhaseOut,\n\tUsStatePerStatus,\n\tUsStatePhaseOut,\n\tUsStateSteppedPhaseOut,\n\tUsStateTieredPhaseOut,\n} from \"./parameters/phase-out-types\"\n\nfunction cents(\n\tamounts: UsStatePerStatus,\n\tstatus: UsFilingStatus,\n\tcurrency: TaxSupportedCurrency,\n): number {\n\treturn toMinorUnits(amounts[status], currency, UsStateField.PhaseOutThreshold)\n}\n\nfunction linearReduction(\n\tamountCents: number,\n\texcessCents: number,\n\trule: UsStateLinearPhaseOut,\n\tstatus: UsFilingStatus,\n\tcurrency: TaxSupportedCurrency,\n): number {\n\tconst widthCents = cents(rule.width, status, currency)\n\tif (excessCents >= widthCents) return amountCents\n\treturn Math.round((amountCents * excessCents) / widthCents)\n}\n\nfunction steppedReduction(\n\tamountCents: number,\n\texcessCents: number,\n\trule: UsStateSteppedPhaseOut,\n\tstatus: UsFilingStatus,\n\tcurrency: TaxSupportedCurrency,\n): number {\n\tconst steps = Math.ceil(excessCents / cents(rule.step, status, currency))\n\treturn applyPercentage(amountCents, Math.min(1, steps * rule.ratePerStep))\n}\n\nfunction tieredReduction(\n\tamountCents: number,\n\tagiCents: number,\n\trule: UsStateTieredPhaseOut,\n\tstatus: UsFilingStatus,\n\tcurrency: TaxSupportedCurrency,\n): number {\n\tconst startCents = cents(rule.start, status, currency)\n\tconst secondCents = cents(rule.second, status, currency)\n\tconst lower = applyPercentage(Math.min(agiCents, secondCents) - startCents, rule.rate)\n\tconst upper = applyPercentage(Math.max(0, agiCents - secondCents), rule.secondRate)\n\treturn Math.min(lower + upper, applyPercentage(amountCents, rule.maxShare))\n}\n\n/**\n * Applies a statutory income-based phase-out to a deduction or exemption.\n *\n * Math: linear removes amount x (AGI - start) / width; stepped removes ratePerStep of the\n * amount for each step or fraction above start (capped at 100%); tiered removes\n * rate x (AGI up to second - start) + secondRate x (AGI - second), capped at maxShare of the\n * amount. Nothing is removed at or below the start threshold.\n * Units: AGI and amounts are integer cents; thresholds are major dollars converted to cents.\n * Throws: TaxValidationError if a threshold cannot be represented as safe integer cents.\n *\n * @param amountCents Deduction or exemption before the phase-out, in integer cents.\n * @param agiCents Federal adjusted gross income in integer cents.\n * @param status Filing status selecting the thresholds.\n * @param phaseOut Optional statutory phase-out rule.\n * @param currency Supported statutory currency threaded for minor-unit conversion.\n * @returns The amount still allowed after the phase-out, in integer cents.\n * @statute 36 M.R.S. § 5124-C(2); Minn. Stat. §§ 290.0121 subd. 2, 290.0123 subd. 5.\n */\nexport function applyUsStatePhaseOut(\n\tamountCents: number,\n\tagiCents: number,\n\tstatus: UsFilingStatus,\n\tphaseOut: UsStatePhaseOut | undefined,\n\tcurrency: TaxSupportedCurrency,\n): number {\n\tif (!phaseOut) return amountCents\n\tconst excessCents = agiCents - cents(phaseOut.start, status, currency)\n\tif (excessCents <= 0) return amountCents\n\tif (phaseOut.kind === \"tiered\") {\n\t\treturn amountCents - tieredReduction(amountCents, agiCents, phaseOut, status, currency)\n\t}\n\tconst reduction =\n\t\tphaseOut.kind === \"linear\"\n\t\t\t? linearReduction(amountCents, excessCents, phaseOut, status, currency)\n\t\t\t: steppedReduction(amountCents, excessCents, phaseOut, status, currency)\n\treturn amountCents - reduction\n}\n","import { multiplySafeInteger, type TaxSupportedCurrency, toMinorUnits } from \"../../core/money\"\nimport type { UsFilingStatus } from \"../types\"\nimport { UsStateField } from \"../types/state-fields\"\nimport type { UsStateParameters } from \"./parameters/types\"\nimport { applyUsStatePhaseOut } from \"./phase-out\"\n\n/** Resolved state standard deduction, exemptions, and personal/dependent credits in cents. */\nexport interface UsStateDeductionsResult {\n\treadonly standardDeductionCents: number\n\treadonly personalExemptionCents: number\n\treadonly dependentExemptionCents: number\n\treadonly personalCreditCents: number\n\treadonly dependentCreditCents: number\n\treadonly taxableIncomeCents: number\n}\n\n/**\n * Resolves state standard deductions, personal/dependent exemptions, and credits.\n *\n * Math: taxable = max(0, AGI - standard deduction - personal exemption - dependent exemptions),\n * where the standard deduction and dependent exemptions first pass any statutory phase-out.\n * Units: AGI is integer cents; parameter amounts are major dollars converted to integer cents.\n * Throws: TaxValidationError if a parameter amount or the dependent product is not a safe\n * integer number of cents.\n *\n * @param agiCents Federal adjusted gross income in integer cents.\n * @param status Filing status.\n * @param dependents Validated non-negative dependent count.\n * @param params State statutory parameter table.\n * @param currency Supported statutory currency threaded for minor-unit conversion.\n * @returns Resolved deduction, exemption, credit, and taxable-income amounts.\n * @statute State individual income tax statutes; see per-state parameter tables.\n */\nexport function calculateUsStateDeductions(\n\tagiCents: number,\n\tstatus: UsFilingStatus,\n\tdependents: number,\n\tparams: UsStateParameters,\n\tcurrency: TaxSupportedCurrency,\n): UsStateDeductionsResult {\n\tconst standardDeductionCents = applyUsStatePhaseOut(\n\t\ttoMinorUnits(params.standardDeduction[status], currency, UsStateField.StandardDeduction),\n\t\tagiCents,\n\t\tstatus,\n\t\tparams.standardDeductionPhaseOut,\n\t\tcurrency,\n\t)\n\tconst personalExemptionCents = toMinorUnits(\n\t\tparams.personalExemption[status],\n\t\tcurrency,\n\t\tUsStateField.PersonalExemption,\n\t)\n\tconst dependentExemptionCents = applyUsStatePhaseOut(\n\t\tmultiplySafeInteger(\n\t\t\ttoMinorUnits(params.dependentExemption, currency, UsStateField.DependentExemption),\n\t\t\tdependents,\n\t\t\tUsStateField.DependentExemption,\n\t\t),\n\t\tagiCents,\n\t\tstatus,\n\t\tparams.dependentExemptionPhaseOut,\n\t\tcurrency,\n\t)\n\tconst personalCreditCents = toMinorUnits(\n\t\tparams.personalCredit[status],\n\t\tcurrency,\n\t\tUsStateField.CreditsPersonal,\n\t)\n\tconst dependentCreditCents = multiplySafeInteger(\n\t\ttoMinorUnits(params.dependentCredit, currency, UsStateField.CreditsDependent),\n\t\tdependents,\n\t\tUsStateField.CreditsDependent,\n\t)\n\tconst taxableIncomeCents = Math.max(\n\t\t0,\n\t\tagiCents - standardDeductionCents - personalExemptionCents - dependentExemptionCents,\n\t)\n\n\treturn {\n\t\tstandardDeductionCents,\n\t\tpersonalExemptionCents,\n\t\tdependentExemptionCents,\n\t\tpersonalCreditCents,\n\t\tdependentCreditCents,\n\t\ttaxableIncomeCents,\n\t}\n}\n","import { applyPercentage, type TaxSupportedCurrency, toMinorUnits } from \"../../core/money\"\nimport type { UsFilingStatus } from \"../types\"\nimport { UsStateField } from \"../types/state-fields\"\nimport type { UsStateSurtax } from \"./parameters/types\"\n\n/** Computed state surtax amount and whether the taxpayer is inside the surtax band. */\nexport interface UsStateSurtaxResult {\n\treadonly taxCents: number\n\treadonly rate: number\n\treadonly active: boolean\n}\n\n/**\n * Computes a state high-income or millionaire surtax above a taxable-income threshold.\n *\n * Math: surtax = rate * max(0, taxable income - threshold); active when taxable income\n * reaches the threshold. A per-status threshold is looked up by filing status.\n * Units: Taxable income and result are integer cents; threshold is major dollars.\n * Throws: TaxValidationError if the threshold or rate cannot be converted or is invalid.\n *\n * @param taxableIncomeCents State taxable income in integer cents.\n * @param surtax Optional statutory surtax threshold and rate.\n * @param status Filing status, used when the threshold varies by status.\n * @param currency Supported statutory currency threaded for minor-unit conversion.\n * @returns Surtax amount in cents, statutory rate, and whether it applies.\n */\nexport function calculateUsStateSurtax(\n\ttaxableIncomeCents: number,\n\tsurtax: UsStateSurtax | undefined,\n\tstatus: UsFilingStatus,\n\tcurrency: TaxSupportedCurrency,\n): UsStateSurtaxResult {\n\tif (!surtax) return { taxCents: 0, rate: 0, active: false }\n\tconst threshold =\n\t\ttypeof surtax.threshold === \"number\" ? surtax.threshold : surtax.threshold[status]\n\tconst thresholdCents = toMinorUnits(threshold, currency, UsStateField.SurtaxThreshold)\n\tconst baseCents = Math.max(0, taxableIncomeCents - thresholdCents)\n\treturn {\n\t\ttaxCents: applyPercentage(baseCents, surtax.rate),\n\t\trate: surtax.rate,\n\t\tactive: taxableIncomeCents >= thresholdCents,\n\t}\n}\n","import { evaluateBrackets } from \"../../core/brackets\"\nimport type { TaxSupportedCurrency } from \"../../core/money\"\nimport { buildUsStateBreakdown } from \"../state/breakdown\"\nimport { calculateUsStateCredits } from \"../state/credits\"\nimport { calculateUsStateDeductions } from \"../state/deductions\"\nimport { US_2026_STATE_PARAMETERS } from \"../state/parameters\"\nimport { calculateUsStateSurtax } from \"../state/surtax\"\nimport type { UsFilingStatus, UsStateBreakdown, UsTaxInput } from \"../types\"\nimport { UsStateField } from \"../types/state-fields\"\n\n/** State income tax amounts in integer cents plus the audit breakdown. */\nexport interface UsStateResult {\n\treadonly totalTaxCents: number\n\treadonly netTaxCents: number\n\treadonly breakdown: UsStateBreakdown | undefined\n}\n\nconst EMPTY_RESULT: UsStateResult = {\n\ttotalTaxCents: 0,\n\tnetTaxCents: 0,\n\tbreakdown: undefined,\n}\n\n/**\n * Computes 2026 state individual income tax from federal AGI, state deductions,\n * personal/dependent exemptions and credits, state surtaxes, and state withholding.\n *\n * Math: state taxable income = max(0, AGI - state standard deduction - exemptions);\n * tax = progressive bracket tax + surtax - non-refundable credits.\n * Units: AGI and all outputs are integer cents; parameter amounts are major dollars.\n *\n * @param input Complete US tax input including optional state code and state credits.\n * @param agiCents Federal adjusted gross income in integer cents.\n * @param filingStatus Federal and state filing status.\n * @param currency Supported statutory currency threaded for minor-unit conversion.\n * @returns State tax, refundable credits, withholding, net payable, and audit breakdown.\n * @statute State individual income tax statutes; see per-state parameter tables.\n */\nexport function calculateUsStateTax(\n\tinput: UsTaxInput,\n\tagiCents: number,\n\tfilingStatus: UsFilingStatus,\n\tcurrency: TaxSupportedCurrency,\n): UsStateResult {\n\tif (input.state === undefined) return EMPTY_RESULT\n\n\tconst params = US_2026_STATE_PARAMETERS[input.state]\n\tconst deductions = calculateUsStateDeductions(\n\t\tagiCents,\n\t\tfilingStatus,\n\t\tinput.stateDependents ?? 0,\n\t\tparams,\n\t\tcurrency,\n\t)\n\tconst evaluation = evaluateBrackets(\n\t\tdeductions.taxableIncomeCents,\n\t\tparams.brackets[filingStatus],\n\t\tundefined,\n\t\tUsStateField.TaxableIncome,\n\t)\n\tconst surtax = calculateUsStateSurtax(\n\t\tdeductions.taxableIncomeCents,\n\t\tparams.surtax,\n\t\tfilingStatus,\n\t\tcurrency,\n\t)\n\tconst taxBeforeCreditsCents = evaluation.totalTax + surtax.taxCents\n\tconst credits = calculateUsStateCredits(\n\t\ttaxBeforeCreditsCents,\n\t\tdeductions.personalCreditCents,\n\t\tdeductions.dependentCreditCents,\n\t\tinput.stateCredits,\n\t\tinput.stateWithholding,\n\t\tcurrency,\n\t)\n\tconst effectiveRate = agiCents > 0 ? credits.totalTaxCents / agiCents : 0\n\tconst marginalRate = surtax.active\n\t\t? evaluation.marginalRate + surtax.rate\n\t\t: evaluation.marginalRate\n\n\treturn {\n\t\ttotalTaxCents: credits.totalTaxCents,\n\t\tnetTaxCents: credits.netTaxCents,\n\t\tbreakdown: buildUsStateBreakdown({\n\t\t\tparams,\n\t\t\tagiCents,\n\t\t\tdeductions,\n\t\t\tevaluation,\n\t\t\tsurtaxCents: surtax.taxCents,\n\t\t\ttaxBeforeCreditsCents,\n\t\t\tcredits,\n\t\t\teffectiveRate,\n\t\t\tmarginalRate,\n\t\t\tcurrency,\n\t\t}),\n\t}\n}\n","import type { BracketSlice } from \"../../core/brackets\"\nimport type { Money } from \"../../core/money\"\n\nconst STATE_CODES = [\n\t\"AL\",\n\t\"AK\",\n\t\"AZ\",\n\t\"AR\",\n\t\"CA\",\n\t\"CO\",\n\t\"CT\",\n\t\"DE\",\n\t\"DC\",\n\t\"FL\",\n\t\"GA\",\n\t\"HI\",\n\t\"ID\",\n\t\"IL\",\n\t\"IN\",\n\t\"IA\",\n\t\"KS\",\n\t\"KY\",\n\t\"LA\",\n\t\"ME\",\n\t\"MD\",\n\t\"MA\",\n\t\"MI\",\n\t\"MN\",\n\t\"MS\",\n\t\"MO\",\n\t\"MT\",\n\t\"NE\",\n\t\"NV\",\n\t\"NH\",\n\t\"NJ\",\n\t\"NM\",\n\t\"NY\",\n\t\"NC\",\n\t\"ND\",\n\t\"OH\",\n\t\"OK\",\n\t\"OR\",\n\t\"PA\",\n\t\"RI\",\n\t\"SC\",\n\t\"SD\",\n\t\"TN\",\n\t\"TX\",\n\t\"UT\",\n\t\"VT\",\n\t\"VA\",\n\t\"WA\",\n\t\"WV\",\n\t\"WI\",\n\t\"WY\",\n] as const\n\n/** ISO 3166-2 state code for all 50 US states plus the District of Columbia. */\nexport type UsStateCode = (typeof STATE_CODES)[number]\n\n/** Read-only runtime registry of every supported US state code. */\nexport const US_STATE_CODES: readonly UsStateCode[] = STATE_CODES\n\n/** Statutory structure of a state individual income tax schedule. */\nexport type UsStateTaxType = \"none\" | \"flat\" | \"progressive\"\n\n/** Caller-supplied state non-refundable and refundable credits in major dollars. */\nexport interface UsStateCreditsInput {\n\treadonly nonRefundable?: number\n\treadonly refundable?: number\n}\n\n/** Audit trail for state personal, dependent, and caller-supplied credits. */\nexport interface UsStateCreditsBreakdown {\n\treadonly personal: Money<\"USD\">\n\treadonly dependent: Money<\"USD\">\n\treadonly claimedNonRefundable: Money<\"USD\">\n\treadonly allowedNonRefundable: Money<\"USD\">\n\treadonly refundable: Money<\"USD\">\n}\n\n/** Detailed audit trail for a state individual income tax calculation. */\nexport interface UsStateBreakdown {\n\treadonly code: UsStateCode\n\treadonly name: string\n\treadonly type: UsStateTaxType\n\treadonly agi: Money<\"USD\">\n\treadonly standardDeduction: Money<\"USD\">\n\treadonly personalExemption: Money<\"USD\">\n\treadonly dependentExemption: Money<\"USD\">\n\treadonly taxableIncome: Money<\"USD\">\n\treadonly slices: readonly BracketSlice[]\n\treadonly bracketTax: Money<\"USD\">\n\treadonly surtax: Money<\"USD\">\n\treadonly taxBeforeCredits: Money<\"USD\">\n\treadonly credits: UsStateCreditsBreakdown\n\treadonly totalTax: Money<\"USD\">\n\treadonly withholding: Money<\"USD\">\n\treadonly netTaxPayable: Money<\"USD\">\n\treadonly effectiveRate: number\n\treadonly marginalRate: number\n}\n","import { TaxValidationError } from \"../core/money\"\nimport type { UsFilingStatus, UsStateCreditsInput, UsTaxInput } from \"./types\"\nimport { US_STATE_CODES } from \"./types\"\n\nconst VALID_STATUSES: readonly UsFilingStatus[] = [\n\t\"single\",\n\t\"married_filing_jointly\",\n\t\"married_filing_separately\",\n\t\"head_of_household\",\n]\n\nfunction checkFiniteNumber(field: string, val: number | undefined): void {\n\tif (val === undefined) return\n\tif (typeof val !== \"number\" || !Number.isFinite(val)) {\n\t\tthrow new TaxValidationError(field, val, \"Must be a finite number\")\n\t}\n}\n\nfunction checkNonNegative(field: string, val: number | undefined): void {\n\tif (val === undefined) return\n\tif (typeof val !== \"number\" || !Number.isFinite(val) || val < 0) {\n\t\tthrow new TaxValidationError(field, val, \"Must be a non-negative finite number\")\n\t}\n}\n\nfunction checkNonNegativeInt(field: string, val: number | undefined): void {\n\tif (val === undefined) return\n\tif (typeof val !== \"number\" || !Number.isSafeInteger(val) || val < 0) {\n\t\tthrow new TaxValidationError(field, val, \"Must be a non-negative integer\")\n\t}\n}\n\nfunction validateNoOrphanStateInputs(input: UsTaxInput): void {\n\tconst orphan = [\n\t\t[\"stateDependents\", input.stateDependents],\n\t\t[\"stateWithholding\", input.stateWithholding],\n\t\t[\"stateCredits\", input.stateCredits],\n\t].find(([, value]) => value !== undefined)\n\tif (orphan) {\n\t\tthrow new TaxValidationError(String(orphan[0]), orphan[1], \"Requires a `state` code\")\n\t}\n}\n\nfunction validateStateCreditsInput(credits: UsStateCreditsInput | undefined): void {\n\tif (!credits) return\n\tcheckNonNegative(\"stateCredits.nonRefundable\", credits.nonRefundable)\n\tcheckNonNegative(\"stateCredits.refundable\", credits.refundable)\n}\n\nfunction validateCreditsInput(credits: UsTaxInput[\"credits\"]): void {\n\tif (!credits) return\n\tcheckNonNegativeInt(\n\t\t\"qualifyingChildrenForChildTaxCredit\",\n\t\tcredits.qualifyingChildrenForChildTaxCredit,\n\t)\n\tcheckNonNegativeInt(\"otherDependents\", credits.otherDependents)\n\tcheckNonNegativeInt(\"eitcQualifyingChildren\", credits.eitcQualifyingChildren)\n\tcheckNonNegative(\"eitcInvestmentIncome\", credits.eitcInvestmentIncome)\n\tcheckNonNegativeInt(\"qualifyingIndividualsForCare\", credits.qualifyingIndividualsForCare)\n\tcheckNonNegative(\"childAndDependentCareExpenses\", credits.childAndDependentCareExpenses)\n\tcheckNonNegative(\"foreignTaxCredit\", credits.foreignTaxCredit)\n\tcheckNonNegative(\"customNonRefundableCredits\", credits.customNonRefundableCredits)\n\tcheckNonNegative(\"customRefundableCredits\", credits.customRefundableCredits)\n\tfor (const student of credits.educationStudents ?? []) {\n\t\tif (!student) {\n\t\t\tthrow new TaxValidationError(\"educationStudents\", student, \"Invalid student entry\")\n\t\t}\n\t\tcheckNonNegative(\"educationStudent.qualifiedExpenses\", student.qualifiedExpenses)\n\t}\n}\n\n/**\n * Validates statutory US tax input parameters against bounds and types.\n */\nexport function validateUsInput(input: UsTaxInput): void {\n\tif (input.taxYear !== undefined && input.taxYear !== 2026) {\n\t\tthrow new TaxValidationError(\n\t\t\t\"taxYear\",\n\t\t\tinput.taxYear,\n\t\t\t\"Unsupported tax year; currently only 2026 is supported\",\n\t\t)\n\t}\n\tif (!VALID_STATUSES.includes(input.filingStatus)) {\n\t\tthrow new TaxValidationError(\"filingStatus\", input.filingStatus, \"Invalid filing status\")\n\t}\n\tcheckNonNegative(\"withholding\", input.withholding)\n\tcheckNonNegative(\"amtPreferences\", input.amtPreferences)\n\tcheckNonNegative(\"income.w2Wages\", input.income.w2Wages)\n\t// Self-employment may be negative for Schedule C net business losses\n\tcheckFiniteNumber(\"income.selfEmploymentNetEarnings\", input.income.selfEmploymentNetEarnings)\n\tif (input.state !== undefined && !US_STATE_CODES.includes(input.state)) {\n\t\tthrow new TaxValidationError(\"state\", input.state, \"Unsupported US state code\")\n\t}\n\tif (input.state === undefined) validateNoOrphanStateInputs(input)\n\tcheckNonNegativeInt(\"stateDependents\", input.stateDependents)\n\tcheckNonNegative(\"stateWithholding\", input.stateWithholding)\n\tvalidateStateCreditsInput(input.stateCredits)\n\tvalidateCreditsInput(input.credits)\n}\n","import { evaluateBrackets } from \"../core/brackets\"\nimport { toMinorUnits } from \"../core/money\"\nimport type { TaxResult } from \"../core/system\"\nimport { buildUsTaxResult } from \"./calculate-result\"\nimport { US_2026_PARAMETERS } from \"./parameters\"\nimport { calculateUsAgi } from \"./stages/agi\"\nimport { calculateUsAmt, resolveAmtSaltCents } from \"./stages/amt\"\nimport { calculateUsCredits } from \"./stages/credits\"\nimport { calculateUsDeductions } from \"./stages/deductions\"\nimport { calculateUsFica } from \"./stages/fica\"\nimport { calculateUsNiit } from \"./stages/niit\"\nimport { calculateUsPreferentialStacking } from \"./stages/preferential\"\nimport { calculateUsScheduleSe } from \"./stages/se\"\nimport { calculateUsStateTax } from \"./stages/state\"\nimport type { UsTaxBreakdown, UsTaxInput } from \"./types\"\nimport { validateUsInput } from \"./validate\"\n\n/**\n * Executes the 2026 US federal, payroll, and optional state income tax pipeline.\n *\n * Purpose: Chains federal AGI, deductions, brackets, AMT, NIIT, payroll, credits, and the\n * state stage into one result.\n * Units: Inputs and outputs are major USD; internal arithmetic uses integer cents.\n * Throws: TaxValidationError if any input is invalid.\n *\n * @statute IRC § 1 et seq.; state individual income tax statutes.\n */\nexport function executeUsTaxCalculation(input: UsTaxInput): TaxResult<\"USD\", UsTaxBreakdown> {\n\tvalidateUsInput(input)\n\tconst seRes = calculateUsScheduleSe(input.income, US_2026_PARAMETERS)\n\tconst seTax = input.adjustments?.deductibleSelfEmploymentTax ?? seRes.deductiblePortionDollars\n\tconst adjustments = { ...input.adjustments, deductibleSelfEmploymentTax: seTax }\n\n\tconst agiRes = calculateUsAgi(input.income, adjustments, input.filingStatus, US_2026_PARAMETERS)\n\tconst stateRes = calculateUsStateTax(\n\t\tinput,\n\t\tagiRes.agiCents,\n\t\tinput.filingStatus,\n\t\tUS_2026_PARAMETERS.currency,\n\t)\n\tconst dedRes = calculateUsDeductions(\n\t\tinput,\n\t\tagiRes.agiCents,\n\t\tagiRes.preferentialGrossCents,\n\t\tinput.filingStatus,\n\t\tUS_2026_PARAMETERS,\n\t)\n\tconst ordRes = evaluateBrackets(\n\t\tdedRes.ordinaryTaxableCents,\n\t\tUS_2026_PARAMETERS.ordinaryBrackets[input.filingStatus],\n\t\tMath.max(0, agiRes.grossIncomeCents),\n\t\t\"ordinaryTaxableIncome\",\n\t)\n\tconst prefRes = calculateUsPreferentialStacking(\n\t\tdedRes.ordinaryTaxableCents,\n\t\tdedRes.taxableIncomeCents,\n\t\tUS_2026_PARAMETERS.preferentialBrackets[input.filingStatus],\n\t)\n\tconst regularTaxCents = ordRes.totalTax + prefRes.preferentialTaxCents\n\n\tconst saltCents = resolveAmtSaltCents(dedRes, US_2026_PARAMETERS.currency)\n\tconst amtRes = calculateUsAmt(\n\t\tdedRes.taxableIncomeCents,\n\t\tsaltCents,\n\t\tinput.amtPreferences,\n\t\tregularTaxCents,\n\t\tinput.filingStatus,\n\t\tUS_2026_PARAMETERS,\n\t)\n\tconst niitRes = calculateUsNiit(input, agiRes.agiCents, input.filingStatus, US_2026_PARAMETERS)\n\tconst ficaRes = calculateUsFica(\n\t\tinput.income,\n\t\tinput.filingStatus,\n\t\tinput.includeFica ?? true,\n\t\tUS_2026_PARAMETERS,\n\t)\n\n\tconst creditsRes = calculateUsCredits(\n\t\tinput,\n\t\tagiRes.agiCents,\n\t\tregularTaxCents + amtRes.amtTaxCents,\n\t\tUS_2026_PARAMETERS,\n\t)\n\tconst taxAfterNonRefCents =\n\t\tregularTaxCents + amtRes.amtTaxCents - creditsRes.allowedNonRefundableCents\n\tconst federalTaxCents =\n\t\ttaxAfterNonRefCents + niitRes.taxCents + ficaRes.totalFicaCents + seRes.totalSeTaxCents\n\tconst totalTaxCents = federalTaxCents + stateRes.totalTaxCents\n\tconst withhCents = toMinorUnits(\n\t\tinput.withholding ?? 0,\n\t\tUS_2026_PARAMETERS.currency,\n\t\t\"withholding\",\n\t)\n\tconst federalNetCents = federalTaxCents - creditsRes.totalRefundableCents - withhCents\n\tconst netTaxCents = federalNetCents + stateRes.netTaxCents\n\n\treturn buildUsTaxResult({\n\t\tagiRes,\n\t\tdedRes,\n\t\tordTaxCents: ordRes.totalTax,\n\t\tordMarginalRate: ordRes.marginalRate,\n\t\tordSlices: ordRes.slices,\n\t\tprefRes,\n\t\tregularTaxCents,\n\t\tamtRes,\n\t\tniitRes,\n\t\tficaRes,\n\t\tseRes,\n\t\tcreditsRes,\n\t\tstateRes,\n\t\ttotalTaxCents,\n\t\twithhCents,\n\t\tnetTaxCents,\n\t})\n}\n","import type { TaxResult, TaxSystem } from \"../core/system\"\nimport { executeUsTaxCalculation } from \"./calculate\"\nimport type { UsTaxBreakdown, UsTaxInput } from \"./types\"\n\n/**\n * US Federal and state Individual Income Tax System implementation for 2026.\n *\n * @statute IRC § 1 et seq.; state individual income tax statutes for Tax Year 2026.\n */\nexport const us: TaxSystem<UsTaxInput, \"USD\", UsTaxBreakdown> = {\n\tjurisdiction: \"US\",\n\ttaxYear: 2026,\n\tcurrency: \"USD\",\n\tcalculate(input: UsTaxInput): TaxResult<\"USD\", UsTaxBreakdown> {\n\t\treturn executeUsTaxCalculation(input)\n\t},\n}\n\n/**\n * Calculates 2026 US federal and optional state Individual Income Tax for the specified input.\n *\n * @statute IRC § 1 et seq.; state individual income tax statutes for Tax Year 2026.\n */\nexport function calculateUsTax(input: UsTaxInput): TaxResult<\"USD\", UsTaxBreakdown> {\n\treturn 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