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

package/dist/us/index.d.cts

@@ -394,6 +394,7 @@ export declare enum UsStateField {
   Surtax = "state.surtax",
   SurtaxThreshold = "state.surtaxThreshold",
   PhaseOutThreshold = "state.phaseOutThreshold",
+  PhaseOutReductionStep = "state.phaseOutReductionStep",
   CreditsPersonal = "state.credits.personal",
   CreditsDependent = "state.credits.dependent",
   CreditsClaimedNonRefundable = "state.credits.claimedNonRefundable",
@@ -572,11 +573,15 @@ type UsStatePerStatus = Readonly<Record<UsFilingStatus, number>>;
 /**
  * Linear phase-out to zero: the allowed share falls from 1 to 0 as federal AGI rises from
  * `start` to `start + width` (Maine standard deduction, 36 M.R.S. § 5124-C(2)).
+ *
+ * When `reductionStep` is set, the removed amount is rounded down to that multiple in major
+ * dollars before subtraction (South Carolina SCIAD, S.C. Code § 12-6-1140(15)(c)).
  */
 interface UsStateLinearPhaseOut {
   readonly kind: "linear";
   readonly start: UsStatePerStatus;
   readonly width: UsStatePerStatus;
+  readonly reductionStep?: number;
 }
 /**
  * Stepped disallowance: `ratePerStep` of the amount is disallowed for each `step` dollars, or
@@ -603,6 +608,20 @@ interface UsStateTieredPhaseOut {
 }
 /** Statutory income-based reduction of a deduction or exemption. */
 type UsStatePhaseOut = UsStateLinearPhaseOut | UsStateSteppedPhaseOut | UsStateTieredPhaseOut;
+/**
+ * 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.
+ */
+export declare const US_STATE_VERIFICATION_LEVELS: readonly ["official", "partial", "reported", "unconfirmed"];
+/** How far a state's 2026 parameter table is verified against an official document. */
+type UsStateVerification = (typeof US_STATE_VERIFICATION_LEVELS)[number];
 /** Surtax threshold: one amount for every filing status, or an amount per filing status. */
 type UsStateSurtaxThreshold = number | Readonly<Record<UsFilingStatus, number>>;
 /** Optional millionaire or high-income surtax applied above a taxable-income threshold. */
@@ -624,6 +643,7 @@ interface UsStateParameters {
   readonly surtax?: UsStateSurtax;
   readonly standardDeductionPhaseOut?: UsStatePhaseOut;
   readonly dependentExemptionPhaseOut?: UsStatePhaseOut;
+  readonly verification: UsStateVerification;
 }
 /**
  * Consolidated statutory parameter table for all 50 US states and the District of Columbia
@@ -645,5 +665,5 @@ export declare const us: TaxSystem<UsTaxInput, "USD", UsTaxBreakdown>;
  * @statute IRC § 1 et seq.; state individual income tax statutes for Tax Year 2026.
  */
 export declare function calculateUsTax(input: UsTaxInput): TaxResult<"USD", UsTaxBreakdown>;
-export { type UsAdjustmentsBreakdown, type UsAdjustmentsInput, type UsAmtBreakdown, type UsChildCreditsBreakdown, type UsCreditsBreakdown, type UsCreditsInput, type UsEducationCreditStudent, type UsEducationCreditsBreakdown, type UsEitcBreakdown, type UsFicaBreakdown, UsPayrollField as UsFicaField, type UsFilingStatus, type UsIncomeInput, type UsItemizedBreakdown, type UsItemizedDeductionsInput, type UsNiitBreakdown, type UsPreferentialSlice, type UsScheduleSeBreakdown, type UsStandardDeductionBreakdown, type UsStateBreakdown, type UsStateCode, type UsStateCreditsBreakdown, type UsStateCreditsInput, type UsStateParameters, type UsStateSurtax, type UsStateTaxType, type UsTaxBreakdown, type UsTaxInput };
+export { type UsAdjustmentsBreakdown, type UsAdjustmentsInput, type UsAmtBreakdown, type UsChildCreditsBreakdown, type UsCreditsBreakdown, type UsCreditsInput, type UsEducationCreditStudent, type UsEducationCreditsBreakdown, type UsEitcBreakdown, type UsFicaBreakdown, UsPayrollField as UsFicaField, type UsFilingStatus, type UsIncomeInput, type UsItemizedBreakdown, type UsItemizedDeductionsInput, type UsNiitBreakdown, type UsPreferentialSlice, type UsScheduleSeBreakdown, type UsStandardDeductionBreakdown, type UsStateBreakdown, type UsStateCode, type UsStateCreditsBreakdown, type UsStateCreditsInput, type UsStateParameters, type UsStateSurtax, type UsStateTaxType, type UsStateVerification, type UsTaxBreakdown, type UsTaxInput };
 //# sourceMappingURL=index.d.cts.map

package/dist/us/index.d.mts

@@ -394,6 +394,7 @@ export declare enum UsStateField {
   Surtax = "state.surtax",
   SurtaxThreshold = "state.surtaxThreshold",
   PhaseOutThreshold = "state.phaseOutThreshold",
+  PhaseOutReductionStep = "state.phaseOutReductionStep",
   CreditsPersonal = "state.credits.personal",
   CreditsDependent = "state.credits.dependent",
   CreditsClaimedNonRefundable = "state.credits.claimedNonRefundable",
@@ -572,11 +573,15 @@ type UsStatePerStatus = Readonly<Record<UsFilingStatus, number>>;
 /**
  * Linear phase-out to zero: the allowed share falls from 1 to 0 as federal AGI rises from
  * `start` to `start + width` (Maine standard deduction, 36 M.R.S. § 5124-C(2)).
+ *
+ * When `reductionStep` is set, the removed amount is rounded down to that multiple in major
+ * dollars before subtraction (South Carolina SCIAD, S.C. Code § 12-6-1140(15)(c)).
  */
 interface UsStateLinearPhaseOut {
   readonly kind: "linear";
   readonly start: UsStatePerStatus;
   readonly width: UsStatePerStatus;
+  readonly reductionStep?: number;
 }
 /**
  * Stepped disallowance: `ratePerStep` of the amount is disallowed for each `step` dollars, or
@@ -603,6 +608,20 @@ interface UsStateTieredPhaseOut {
 }
 /** Statutory income-based reduction of a deduction or exemption. */
 type UsStatePhaseOut = UsStateLinearPhaseOut | UsStateSteppedPhaseOut | UsStateTieredPhaseOut;
+/**
+ * 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.
+ */
+export declare const US_STATE_VERIFICATION_LEVELS: readonly ["official", "partial", "reported", "unconfirmed"];
+/** How far a state's 2026 parameter table is verified against an official document. */
+type UsStateVerification = (typeof US_STATE_VERIFICATION_LEVELS)[number];
 /** Surtax threshold: one amount for every filing status, or an amount per filing status. */
 type UsStateSurtaxThreshold = number | Readonly<Record<UsFilingStatus, number>>;
 /** Optional millionaire or high-income surtax applied above a taxable-income threshold. */
@@ -624,6 +643,7 @@ interface UsStateParameters {
   readonly surtax?: UsStateSurtax;
   readonly standardDeductionPhaseOut?: UsStatePhaseOut;
   readonly dependentExemptionPhaseOut?: UsStatePhaseOut;
+  readonly verification: UsStateVerification;
 }
 /**
  * Consolidated statutory parameter table for all 50 US states and the District of Columbia
@@ -645,5 +665,5 @@ export declare const us: TaxSystem<UsTaxInput, "USD", UsTaxBreakdown>;
  * @statute IRC § 1 et seq.; state individual income tax statutes for Tax Year 2026.
  */
 export declare function calculateUsTax(input: UsTaxInput): TaxResult<"USD", UsTaxBreakdown>;
-export { type UsAdjustmentsBreakdown, type UsAdjustmentsInput, type UsAmtBreakdown, type UsChildCreditsBreakdown, type UsCreditsBreakdown, type UsCreditsInput, type UsEducationCreditStudent, type UsEducationCreditsBreakdown, type UsEitcBreakdown, type UsFicaBreakdown, UsPayrollField as UsFicaField, type UsFilingStatus, type UsIncomeInput, type UsItemizedBreakdown, type UsItemizedDeductionsInput, type UsNiitBreakdown, type UsPreferentialSlice, type UsScheduleSeBreakdown, type UsStandardDeductionBreakdown, type UsStateBreakdown, type UsStateCode, type UsStateCreditsBreakdown, type UsStateCreditsInput, type UsStateParameters, type UsStateSurtax, type UsStateTaxType, type UsTaxBreakdown, type UsTaxInput };
+export { type UsAdjustmentsBreakdown, type UsAdjustmentsInput, type UsAmtBreakdown, type UsChildCreditsBreakdown, type UsCreditsBreakdown, type UsCreditsInput, type UsEducationCreditStudent, type UsEducationCreditsBreakdown, type UsEitcBreakdown, type UsFicaBreakdown, UsPayrollField as UsFicaField, type UsFilingStatus, type UsIncomeInput, type UsItemizedBreakdown, type UsItemizedDeductionsInput, type UsNiitBreakdown, type UsPreferentialSlice, type UsScheduleSeBreakdown, type UsStandardDeductionBreakdown, type UsStateBreakdown, type UsStateCode, type UsStateCreditsBreakdown, type UsStateCreditsInput, type UsStateParameters, type UsStateSurtax, type UsStateTaxType, type UsStateVerification, type UsTaxBreakdown, type UsTaxInput };
 //# sourceMappingURL=index.d.mts.map

package/dist/us/index.mjs

@@ -1,4 +1,4 @@
-import { a as usd, d as toMinorUnits, f as multiplySafeInteger, h as TaxValidationError, n as evaluateBrackets, s as applyPercentage, t as clampCap, u as fromMinorUnits } from "../clamp-CdcDymBJ.mjs";
+import { a as usd, d as toMinorUnits, f as multiplySafeInteger, h as TaxValidationError, n as evaluateBrackets, p as validateMonetaryAmount, s as applyPercentage, t as clampCap, u as fromMinorUnits } from "../clamp-CdcDymBJ.mjs";
 // src/us/parameters/amt.ts
 /**
 * Statutory 2026 Alternative Minimum Tax (AMT) exemptions, phaseouts, and rates.
@@ -423,6 +423,7 @@ 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";
@@ -513,6 +514,7 @@ function defineState(def) {
 		personalCredit: exemptionAmounts(personalCredit[0], personalCredit[1], personalCredit[2]),
 		dependentExemption: def.dependentExemption ?? 0,
 		dependentCredit: def.dependentCredit ?? 0,
+		verification: def.verification,
 		...optionalRules(def)
 	};
 }
@@ -532,6 +534,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "AZ",
 		name: "Arizona",
+		verification: "unconfirmed",
 		type: "flat",
 		single: [[0, .025]],
 		mfj: [[0, .025]],
@@ -545,6 +548,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "CO",
 		name: "Colorado",
+		verification: "unconfirmed",
 		type: "flat",
 		single: [[0, .044]],
 		mfj: [[0, .044]],
@@ -553,6 +557,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "GA",
 		name: "Georgia",
+		verification: "official",
 		type: "flat",
 		single: [[0, .0499]],
 		mfj: [[0, .0499]],
@@ -566,6 +571,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "ID",
 		name: "Idaho",
+		verification: "reported",
 		type: "flat",
 		single: [[4811, .053]],
 		mfj: [[9622, .053]],
@@ -574,6 +580,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "IL",
 		name: "Illinois",
+		verification: "reported",
 		type: "flat",
 		single: [[0, .0495]],
 		mfj: [[0, .0495]],
@@ -584,6 +591,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "IN",
 		name: "Indiana",
+		verification: "reported",
 		type: "flat",
 		single: [[0, .0295]],
 		mfj: [[0, .0295]],
@@ -594,6 +602,7 @@ const FLAT_STATES_A = [
 	defineState({
 		code: "IA",
 		name: "Iowa",
+		verification: "official",
 		type: "flat",
 		single: [[0, .038]],
 		mfj: [[0, .038]],
@@ -607,6 +616,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "KY",
 		name: "Kentucky",
+		verification: "official",
 		type: "flat",
 		single: [[0, .035]],
 		mfj: [[0, .035]],
@@ -619,6 +629,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "MA",
 		name: "Massachusetts",
+		verification: "reported",
 		type: "flat",
 		single: [[0, .05]],
 		mfj: [[0, .05]],
@@ -637,6 +648,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "MI",
 		name: "Michigan",
+		verification: "reported",
 		type: "flat",
 		single: [[0, .0425]],
 		mfj: [[0, .0425]],
@@ -647,6 +659,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "MS",
 		name: "Mississippi",
+		verification: "unconfirmed",
 		type: "flat",
 		single: [[1e4, .04]],
 		mfj: [[1e4, .04]],
@@ -657,6 +670,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "NC",
 		name: "North Carolina",
+		verification: "official",
 		type: "flat",
 		single: [[0, .0399]],
 		mfj: [[0, .0399]],
@@ -665,6 +679,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "PA",
 		name: "Pennsylvania",
+		verification: "unconfirmed",
 		type: "flat",
 		single: [[0, .0307]],
 		mfj: [[0, .0307]],
@@ -673,6 +688,7 @@ const FLAT_STATES_B = [
 	defineState({
 		code: "UT",
 		name: "Utah",
+		verification: "official",
 		type: "flat",
 		single: [[0, .0445]],
 		mfj: [[0, .0445]],
@@ -689,6 +705,7 @@ const FLAT_STATES_B = [
 const FLAT_STATES_C = [defineState({
 	code: "LA",
 	name: "Louisiana",
+	verification: "official",
 	type: "flat",
 	single: [[0, .03]],
 	mfj: [[0, .03]],
@@ -700,6 +717,7 @@ const FLAT_STATES_C = [defineState({
 }), defineState({
 	code: "OH",
 	name: "Ohio",
+	verification: "partial",
 	type: "flat",
 	single: [[26050, .0275]],
 	mfj: [[26050, .0275]],
@@ -724,6 +742,7 @@ function noTaxState(code, name) {
 	return defineState({
 		code,
 		name,
+		verification: "official",
 		type: "none",
 		single: [[0, 0]],
 		mfj: [[0, 0]],
@@ -758,6 +777,7 @@ const NO_TAX_STATES = [
 const US_2026_STATE_AL = defineState({
 	code: "AL",
 	name: "Alabama",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .02],
@@ -785,14 +805,16 @@ 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],
@@ -814,14 +836,17 @@ 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],
@@ -877,6 +902,7 @@ const US_2026_STATE_CA = defineState({
 const US_2026_STATE_CT = defineState({
 	code: "CT",
 	name: "Connecticut",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[0, .02],
@@ -922,6 +948,7 @@ 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],
@@ -956,6 +983,7 @@ const US_2026_STATE_DC = defineState({
 const US_2026_STATE_DE = defineState({
 	code: "DE",
 	name: "Delaware",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[2e3, .022],
@@ -990,6 +1018,7 @@ const US_2026_STATE_DE = defineState({
 const US_2026_STATE_HI = defineState({
 	code: "HI",
 	name: "Hawaii",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[0, .014],
@@ -1050,6 +1079,7 @@ 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]],
@@ -1070,6 +1100,7 @@ const US_2026_STATE_KS = defineState({
 const US_2026_STATE_MD = defineState({
 	code: "MD",
 	name: "Maryland",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[0, .02],
@@ -1119,6 +1150,7 @@ const US_2026_STATE_MD = defineState({
 const US_2026_STATE_ME = defineState({
 	code: "ME",
 	name: "Maine",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[0, .058],
@@ -1182,6 +1214,7 @@ const US_2026_STATE_ME = defineState({
 const US_2026_STATE_MN = defineState({
 	code: "MN",
 	name: "Minnesota",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[0, .0535],
@@ -1252,6 +1285,7 @@ const US_2026_STATE_MN = defineState({
 const US_2026_STATE_MO = defineState({
 	code: "MO",
 	name: "Missouri",
+	verification: "official",
 	type: "progressive",
 	single: [
 		[1348, .02],
@@ -1282,6 +1316,7 @@ 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]],
@@ -1296,6 +1331,7 @@ 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]],
@@ -1312,6 +1348,7 @@ const US_2026_STATE_ND = defineState({
 const US_2026_STATE_NE = defineState({
 	code: "NE",
 	name: "Nebraska",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .0246],
@@ -1336,6 +1373,7 @@ const US_2026_STATE_NE = defineState({
 const US_2026_STATE_NJ = defineState({
 	code: "NJ",
 	name: "New Jersey",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .014],
@@ -1370,6 +1408,7 @@ const US_2026_STATE_NJ = defineState({
 const US_2026_STATE_NM = defineState({
 	code: "NM",
 	name: "New Mexico",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .015],
@@ -1401,6 +1440,7 @@ const US_2026_STATE_NM = defineState({
 const US_2026_STATE_NY = defineState({
 	code: "NY",
 	name: "New York",
+	verification: "partial",
 	type: "progressive",
 	single: [
 		[0, .039],
@@ -1452,6 +1492,7 @@ const US_2026_STATE_NY = defineState({
 const US_2026_STATE_OK = defineState({
 	code: "OK",
 	name: "Oklahoma",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[3750, .025],
@@ -1481,6 +1522,7 @@ const US_2026_STATE_OK = defineState({
 const US_2026_STATE_OR = defineState({
 	code: "OR",
 	name: "Oregon",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .0475],
@@ -1512,6 +1554,7 @@ const US_2026_STATE_OR = defineState({
 const US_2026_STATE_RI = defineState({
 	code: "RI",
 	name: "Rhode Island",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .0375],
@@ -1531,28 +1574,52 @@ 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
 /**
@@ -1563,6 +1630,7 @@ const US_2026_STATE_SC = defineState({
 const US_2026_STATE_VA = defineState({
 	code: "VA",
 	name: "Virginia",
+	verification: "reported",
 	type: "progressive",
 	single: [
 		[0, .02],
@@ -1593,6 +1661,7 @@ const US_2026_STATE_VA = defineState({
 const US_2026_STATE_VT = defineState({
 	code: "VT",
 	name: "Vermont",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .0335],
@@ -1620,6 +1689,7 @@ const US_2026_STATE_VT = defineState({
 const US_2026_STATE_WI = defineState({
 	code: "WI",
 	name: "Wisconsin",
+	verification: "unconfirmed",
 	type: "progressive",
 	single: [
 		[0, .035],
@@ -1671,6 +1741,7 @@ const PROGRESSIVE_STATES = [
 	defineState({
 		code: "WV",
 		name: "West Virginia",
+		verification: "official",
 		type: "progressive",
 		single: [
 			[0, .0211],
@@ -1693,6 +1764,24 @@ 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
@@ -2548,10 +2637,18 @@ function calculateUsStateCredits(taxBeforeCreditsCents, personalCreditCents, dep
 function cents(amounts, status, currency) {
 	return toMinorUnits(amounts[status], currency, "state.phaseOutThreshold");
 }
+function reductionStepCents(step, currency) {
+	validateMonetaryAmount(step, "state.phaseOutReductionStep");
+	const centsPerStep = toMinorUnits(step, currency, "state.phaseOutReductionStep");
+	if (centsPerStep < 1) throw new 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));
@@ -2567,12 +2664,15 @@ 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.
@@ -2580,7 +2680,8 @@ 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;
@@ -2892,6 +2993,6 @@ const us = {
 function calculateUsTax(input) {
 	return us.calculate(input);
 }
-export { US_2026_ABOVE_THE_LINE_CAPS, US_2026_ADDITIONAL_STANDARD_DEDUCTION, US_2026_AMT, US_2026_CREDITS, US_2026_ITEMIZED, US_2026_NIIT, US_2026_ORDINARY_BRACKETS, US_2026_PARAMETERS, US_2026_PAYROLL, US_2026_PREFERENTIAL_BRACKETS, US_2026_STANDARD_DEDUCTION, US_2026_STATE_PARAMETERS, US_STATE_CODES, UsAdjustmentField, UsAmtField, UsCreditField, UsDeductionField, UsPayrollField as UsFicaField, UsPayrollField, UsIncomeField, UsStateField, UsTaxField, calculateUsTax, us };
+export { US_2026_ABOVE_THE_LINE_CAPS, US_2026_ADDITIONAL_STANDARD_DEDUCTION, US_2026_AMT, US_2026_CREDITS, US_2026_ITEMIZED, US_2026_NIIT, US_2026_ORDINARY_BRACKETS, US_2026_PARAMETERS, US_2026_PAYROLL, US_2026_PREFERENTIAL_BRACKETS, US_2026_STANDARD_DEDUCTION, US_2026_STATE_PARAMETERS, US_STATE_CODES, US_STATE_VERIFICATION_LEVELS, UsAdjustmentField, UsAmtField, UsCreditField, UsDeductionField, UsPayrollField as UsFicaField, UsPayrollField, UsIncomeField, UsStateField, UsTaxField, calculateUsTax, us };
 
 //# sourceMappingURL=index.mjs.map