@trajectonomics/tax 0.2.0-alpha.1 → 0.2.0-alpha.2

package/dist/us/index.cjs

@@ -424,6 +424,7 @@ let UsStateField = /* @__PURE__ */ function(UsStateField) {
 	UsStateField["Surtax"] = "state.surtax";
 	UsStateField["SurtaxThreshold"] = "state.surtaxThreshold";
 	UsStateField["PhaseOutThreshold"] = "state.phaseOutThreshold";
+	UsStateField["PhaseOutReductionStep"] = "state.phaseOutReductionStep";
 	UsStateField["CreditsPersonal"] = "state.credits.personal";
 	UsStateField["CreditsDependent"] = "state.credits.dependent";
 	UsStateField["CreditsClaimedNonRefundable"] = "state.credits.claimedNonRefundable";
@@ -514,6 +515,7 @@ function defineState(def) {
 		personalCredit: exemptionAmounts(personalCredit[0], personalCredit[1], personalCredit[2]),
 		dependentExemption: def.dependentExemption ?? 0,
 		dependentCredit: def.dependentCredit ?? 0,
+		verification: def.verification,
 		...optionalRules(def)
 	};
 }
@@ -533,6 +535,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "AZ",
 		name: "Arizona",
+		verification: "unconfirmed",
 		type: "flat",
 		single: [[0, .025]],
 		mfj: [[0, .025]],
@@ -546,6 +549,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "CO",
 		name: "Colorado",
+		verification: "unconfirmed",
 		type: "flat",
 		single: [[0, .044]],
 		mfj: [[0, .044]],
@@ -554,6 +558,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "GA",
 		name: "Georgia",
+		verification: "official",
 		type: "flat",
 		single: [[0, .0499]],
 		mfj: [[0, .0499]],
@@ -567,6 +572,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "ID",
 		name: "Idaho",
+		verification: "reported",
 		type: "flat",
 		single: [[4811, .053]],
 		mfj: [[9622, .053]],
@@ -575,6 +581,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "IL",
 		name: "Illinois",
+		verification: "reported",
 		type: "flat",
 		single: [[0, .0495]],
 		mfj: [[0, .0495]],
@@ -585,6 +592,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "IN",
 		name: "Indiana",
+		verification: "reported",
 		type: "flat",
 		single: [[0, .0295]],
 		mfj: [[0, .0295]],
@@ -595,6 +603,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "IA",
 		name: "Iowa",
+		verification: "official",
 		type: "flat",
 		single: [[0, .038]],
 		mfj: [[0, .038]],
@@ -608,6 +617,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "KY",
 		name: "Kentucky",
+		verification: "official",
 		type: "flat",
 		single: [[0, .035]],
 		mfj: [[0, .035]],
@@ -620,6 +630,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "MA",
 		name: "Massachusetts",
+		verification: "reported",
 		type: "flat",
 		single: [[0, .05]],
 		mfj: [[0, .05]],
@@ -638,6 +649,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "MI",
 		name: "Michigan",
+		verification: "reported",
 		type: "flat",
 		single: [[0, .0425]],
 		mfj: [[0, .0425]],
@@ -648,6 +660,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "MS",
 		name: "Mississippi",
+		verification: "unconfirmed",
 		type: "flat",
 		single: [[1e4, .04]],
 		mfj: [[1e4, .04]],
@@ -658,6 +671,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "NC",
 		name: "North Carolina",
+		verification: "official",
 		type: "flat",
 		single: [[0, .0399]],
 		mfj: [[0, .0399]],
@@ -666,6 +680,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "PA",
 		name: "Pennsylvania",
+		verification: "unconfirmed",
 		type: "flat",
 		single: [[0, .0307]],
 		mfj: [[0, .0307]],
@@ -674,6 +689,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "UT",
 		name: "Utah",
+		verification: "official",
 		type: "flat",
 		single: [[0, .0445]],
 		mfj: [[0, .0445]],
@@ -690,6 +706,7 @@ const FLAT_STATES_B = [
 const FLAT_STATES_C = [defineState({
 	code: "LA",
 	name: "Louisiana",
+	verification: "official",
 	type: "flat",
 	single: [[0, .03]],
 	mfj: [[0, .03]],
@@ -701,6 +718,7 @@ const FLAT_STATES_C = [defineState({
 }), defineState({
 	code: "OH",
 	name: "Ohio",
+	verification: "partial",
 	type: "flat",
 	single: [[26050, .0275]],
 	mfj: [[26050, .0275]],
@@ -725,6 +743,7 @@ function noTaxState(code, name) {
 	return defineState({
 		code,
 		name,
+		verification: "official",
 		type: "none",
 		single: [[0, 0]],
 		mfj: [[0, 0]],
@@ -759,6 +778,7 @@ const NO_TAX_STATES = [
 const US_2026_STATE_AL = defineState({
 	code: "AL",
 	name: "Alabama",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .02],
@@ -786,14 +806,16 @@ const US_2026_STATE_AL = defineState({
 /**
 * 2026 Arkansas individual income tax parameters.
 *
-* Brackets from the DFA 2026 withholding formula (0% to $5,599, then 2%, 3%, 3.4%); the top rate is
-* 3.7% after H.B. 1001 (retroactive to 2026-01-01), as reported by EY and Bloomberg Tax.
+* Brackets from the DFA 2026 withholding formula now served (0% to $5,599, then 2%, 3%, 3.4%
+* to $26,399 and 3.70% above), with the $2,470 deduction and the $29 per-exemption credit. The formula is a single-employee formula and prints no joint table, so the joint
+* schedule the engine applies to married filers stays unconfirmed.
 *
 * @statute Ark. Code Ann. § 26-51-201
 */
 const US_2026_STATE_AR = defineState({
 	code: "AR",
 	name: "Arkansas",
+	verification: "partial",
 	type: "progressive",
 	single: [
 		[5600, .02],
@@ -815,14 +837,17 @@ const US_2026_STATE_AR = defineState({
 /**
 * 2026 California individual income tax parameters.
 *
-* FTB 2026 indexed schedules, deduction ($5,900/$11,800) and exemption credits ($158/$316,
-* $491 per dependent). 1% mental health services surtax above $1,000,000.
+* FTB 2026 rate schedules for all three filing statuses. The 2026 standard deduction
+* ($5,900/$11,800) and exemption credits ($158/$316, $491 per dependent) are still the
+* 2025 values x 1.034 because FTB has not published the 2026 index. 1% mental health services
+* surtax above $1,000,000.
 *
 * @statute Cal. Rev. & Tax. Code § 17041
 */
 const US_2026_STATE_CA = defineState({
 	code: "CA",
 	name: "California",
+	verification: "partial",
 	type: "progressive",
 	single: [
 		[0, .01],
@@ -878,6 +903,7 @@ const US_2026_STATE_CA = defineState({
 const US_2026_STATE_CT = defineState({
 	code: "CT",
 	name: "Connecticut",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[0, .02],
@@ -923,6 +949,7 @@ const US_2026_STATE_CT = defineState({
 const US_2026_STATE_DC = defineState({
 	code: "DC",
 	name: "District of Columbia",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .04],
@@ -957,6 +984,7 @@ const US_2026_STATE_DC = defineState({
 const US_2026_STATE_DE = defineState({
 	code: "DE",
 	name: "Delaware",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[2e3, .022],
@@ -991,6 +1019,7 @@ const US_2026_STATE_DE = defineState({
 const US_2026_STATE_HI = defineState({
 	code: "HI",
 	name: "Hawaii",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[0, .014],
@@ -1051,6 +1080,7 @@ const US_2026_STATE_HI = defineState({
 const US_2026_STATE_KS = defineState({
 	code: "KS",
 	name: "Kansas",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [[0, .052], [23e3, .0558]],
 	mfj: [[0, .052], [46e3, .0558]],
@@ -1071,6 +1101,7 @@ const US_2026_STATE_KS = defineState({
 const US_2026_STATE_MD = defineState({
 	code: "MD",
 	name: "Maryland",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[0, .02],
@@ -1120,6 +1151,7 @@ const US_2026_STATE_MD = defineState({
 const US_2026_STATE_ME = defineState({
 	code: "ME",
 	name: "Maine",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[0, .058],
@@ -1183,6 +1215,7 @@ const US_2026_STATE_ME = defineState({
 const US_2026_STATE_MN = defineState({
 	code: "MN",
 	name: "Minnesota",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[0, .0535],
@@ -1253,6 +1286,7 @@ const US_2026_STATE_MN = defineState({
 const US_2026_STATE_MO = defineState({
 	code: "MO",
 	name: "Missouri",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[1348, .02],
@@ -1283,6 +1317,7 @@ const US_2026_STATE_MO = defineState({
 const US_2026_STATE_MT = defineState({
 	code: "MT",
 	name: "Montana",
+	verification: "partial",
 	type: "progressive",
 	single: [[0, .047], [47500, .0565]],
 	mfj: [[0, .047], [95e3, .0565]],
@@ -1297,6 +1332,7 @@ const US_2026_STATE_MT = defineState({
 const US_2026_STATE_ND = defineState({
 	code: "ND",
 	name: "North Dakota",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [[48475, .0195], [244825, .025]],
 	mfj: [[80975, .0195], [298075, .025]],
@@ -1313,6 +1349,7 @@ const US_2026_STATE_ND = defineState({
 const US_2026_STATE_NE = defineState({
 	code: "NE",
 	name: "Nebraska",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .0246],
@@ -1337,6 +1374,7 @@ const US_2026_STATE_NE = defineState({
 const US_2026_STATE_NJ = defineState({
 	code: "NJ",
 	name: "New Jersey",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .014],
@@ -1371,6 +1409,7 @@ const US_2026_STATE_NJ = defineState({
 const US_2026_STATE_NM = defineState({
 	code: "NM",
 	name: "New Mexico",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .015],
@@ -1402,6 +1441,7 @@ const US_2026_STATE_NM = defineState({
 const US_2026_STATE_NY = defineState({
 	code: "NY",
 	name: "New York",
+	verification: "partial",
 	type: "progressive",
 	single: [
 		[0, .039],
@@ -1453,6 +1493,7 @@ const US_2026_STATE_NY = defineState({
 const US_2026_STATE_OK = defineState({
 	code: "OK",
 	name: "Oklahoma",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[3750, .025],
@@ -1482,6 +1523,7 @@ const US_2026_STATE_OK = defineState({
 const US_2026_STATE_OR = defineState({
 	code: "OR",
 	name: "Oregon",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .0475],
@@ -1513,6 +1555,7 @@ const US_2026_STATE_OR = defineState({
 const US_2026_STATE_RI = defineState({
 	code: "RI",
 	name: "Rhode Island",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .0375],
@@ -1532,28 +1575,52 @@ const US_2026_STATE_RI = defineState({
 /**
 * 2026 South Carolina individual income tax parameters.
 *
-* @statute S.C. Code Ann. § 12-6-510
+* Act 110 of 2026 (H.4216, ratified R 117, signed 2026-03-30) replaces the 0% / 3% / 6%
+* schedule with a 1.99% band to $30,000 and 5.21% above, expressed in the act as "5.21% times
+* the amount minus $966" (5.21% x 30,000 - 1.99% x 30,000 = 966, so the two bands meet at
+* $597). It also replaces the federal standard deduction with the South Carolina Income
+* Adjusted Deduction (SCIAD) of $15,000 single and separate, $22,500 head of household,
+* $30,000 joint, reduced by (federal AGI - start) / width and floored to $10.
+*
+* The $30,000 bracket is indexed under § 12-6-520 and the dependent exemption is indexed
+* annually; neither 2026 amount is published, so the $4,930 exemption is carried forward
+* without a 2026 source and the table is recorded as partial. The act also
+* raised the earned income tax credit to 125% of the federal credit capped at $200; no state
+* EITC is modelled in this engine.
+*
+* @statute S.C. Code §§ 12-6-510(C) (as amended by Act 110 of 2026), 12-6-1140(15)
 */
+/** Both filing-status axes share one table: the act taxes South Carolina taxable income the same way. */
+const SC_TIERS = [[0, .0199], [3e4, .0521]];
 const US_2026_STATE_SC = defineState({
 	code: "SC",
 	name: "South Carolina",
+	verification: "partial",
 	type: "progressive",
-	single: [
-		[0, 0],
-		[3640, .03],
-		[18230, .06]
-	],
-	mfj: [
-		[0, 0],
-		[3640, .03],
-		[18230, .06]
-	],
+	single: SC_TIERS,
+	mfj: SC_TIERS,
 	std: [
-		16100,
-		32200,
-		24150
+		15e3,
+		3e4,
+		22500
 	],
-	dependentExemption: 4930
+	dependentExemption: 4930,
+	standardDeductionPhaseOut: {
+		kind: "linear",
+		start: {
+			single: 4e4,
+			married_filing_jointly: 8e4,
+			married_filing_separately: 4e4,
+			head_of_household: 6e4
+		},
+		width: {
+			single: 55e3,
+			married_filing_jointly: 11e4,
+			married_filing_separately: 55e3,
+			head_of_household: 82500
+		},
+		reductionStep: 10
+	}
 });
 // src/us/state/parameters/progressive/va.ts
 /**
@@ -1564,6 +1631,7 @@ const US_2026_STATE_SC = defineState({
 const US_2026_STATE_VA = defineState({
 	code: "VA",
 	name: "Virginia",
+	verification: "reported",
 	type: "progressive",
 	single: [
 		[0, .02],
@@ -1594,6 +1662,7 @@ const US_2026_STATE_VA = defineState({
 const US_2026_STATE_VT = defineState({
 	code: "VT",
 	name: "Vermont",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .0335],
@@ -1621,6 +1690,7 @@ const US_2026_STATE_VT = defineState({
 const US_2026_STATE_WI = defineState({
 	code: "WI",
 	name: "Wisconsin",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .035],
@@ -1672,6 +1742,7 @@ const PROGRESSIVE_STATES = [
 	defineState({
 		code: "WV",
 		name: "West Virginia",
+		verification: "official",
 		type: "progressive",
 		single: [
 			[0, .0211],
@@ -1694,6 +1765,24 @@ const PROGRESSIVE_STATES = [
 	}),
 	US_2026_STATE_WI
 ];
+// src/us/state/parameters/verification.ts
+/**
+* Verification levels for a state's 2026 parameter table, from the strongest to the weakest.
+*
+* - `unconfirmed`: neither an official document nor a matching secondary report was read.
+* - `reported`: only secondary reports (news, vendor summaries) agree with the table.
+* - `partial`: an official document confirms some figures (rates or amounts) but not all.
+* - `official`: an official state document or enacted bill confirms every figure.
+*
+* Every level is recorded per state in `references/SOURCES.md` with the document URL and
+* retrieval date.
+*/
+const US_STATE_VERIFICATION_LEVELS = [
+	"official",
+	"partial",
+	"reported",
+	"unconfirmed"
+];
 // src/us/state/parameters/index.ts
 /**
 * Consolidated statutory parameter table for all 50 US states and the District of Columbia
@@ -2549,10 +2638,18 @@ function calculateUsStateCredits(taxBeforeCreditsCents, personalCreditCents, dep
 function cents(amounts, status, currency) {
 	return require_clamp.toMinorUnits(amounts[status], currency, "state.phaseOutThreshold");
 }
+function reductionStepCents(step, currency) {
+	require_clamp.validateMonetaryAmount(step, "state.phaseOutReductionStep");
+	const centsPerStep = require_clamp.toMinorUnits(step, currency, "state.phaseOutReductionStep");
+	if (centsPerStep < 1) throw new require_clamp.TaxValidationError("state.phaseOutReductionStep", step, "Reduction step must be at least one minor unit");
+	return centsPerStep;
+}
 function linearReduction(amountCents, excessCents, rule, status, currency) {
 	const widthCents = cents(rule.width, status, currency);
 	if (excessCents >= widthCents) return amountCents;
-	return Math.round(amountCents * excessCents / widthCents);
+	if (rule.reductionStep === void 0) return Math.round(amountCents * excessCents / widthCents);
+	const step = reductionStepCents(rule.reductionStep, currency);
+	return Math.floor(amountCents * excessCents / (widthCents * step)) * step;
 }
 function steppedReduction(amountCents, excessCents, rule, status, currency) {
 	const steps = Math.ceil(excessCents / cents(rule.step, status, currency));
@@ -2568,12 +2665,15 @@ function tieredReduction(amountCents, agiCents, rule, status, currency) {
 /**
 * Applies a statutory income-based phase-out to a deduction or exemption.
 *
-* Math: linear removes amount x (AGI - start) / width; stepped removes ratePerStep of the
-* amount for each step or fraction above start (capped at 100%); tiered removes
-* rate x (AGI up to second - start) + secondRate x (AGI - second), capped at maxShare of the
-* amount. Nothing is removed at or below the start threshold.
-* Units: AGI and amounts are integer cents; thresholds are major dollars converted to cents.
-* Throws: TaxValidationError if a threshold cannot be represented as safe integer cents.
+* Math: linear removes amount x (AGI - start) / width, rounded down to any `reductionStep`
+* multiple; stepped removes ratePerStep of the amount for each step or fraction above start
+* (capped at 100%); tiered removes rate x (AGI up to second - start) + secondRate x (AGI -
+* second), capped at maxShare of the amount. Nothing is removed at or below the start
+* threshold.
+* Units: AGI and amounts are integer cents; thresholds and any reduction step are major dollars
+* converted to cents.
+* Throws: TaxValidationError if a threshold cannot be represented as safe integer cents, or if
+* a reduction step is negative or below one minor unit.
 *
 * @param amountCents Deduction or exemption before the phase-out, in integer cents.
 * @param agiCents Federal adjusted gross income in integer cents.
@@ -2581,7 +2681,8 @@ function tieredReduction(amountCents, agiCents, rule, status, currency) {
 * @param phaseOut Optional statutory phase-out rule.
 * @param currency Supported statutory currency threaded for minor-unit conversion.
 * @returns The amount still allowed after the phase-out, in integer cents.
-* @statute 36 M.R.S. § 5124-C(2); Minn. Stat. §§ 290.0121 subd. 2, 290.0123 subd. 5.
+* @statute 36 M.R.S. § 5124-C(2); S.C. Code § 12-6-1140(15); Minn. Stat. §§ 290.0121 subd. 2,
+* 290.0123 subd. 5.
 */
 function applyUsStatePhaseOut(amountCents, agiCents, status, phaseOut, currency) {
 	if (!phaseOut) return amountCents;
@@ -2906,6 +3007,7 @@ exports.US_2026_PREFERENTIAL_BRACKETS = US_2026_PREFERENTIAL_BRACKETS;
 exports.US_2026_STANDARD_DEDUCTION = US_2026_STANDARD_DEDUCTION;
 exports.US_2026_STATE_PARAMETERS = US_2026_STATE_PARAMETERS;
 exports.US_STATE_CODES = US_STATE_CODES;
+exports.US_STATE_VERIFICATION_LEVELS = US_STATE_VERIFICATION_LEVELS;
 exports.UsAdjustmentField = UsAdjustmentField;
 exports.UsAmtField = UsAmtField;
 exports.UsCreditField = UsCreditField;