pigeongov 0.2.0

package/dist/src/engine/state/ca/calculator.js

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+import { calculateProgressiveTax, buildStateTaxResult, getStateDeduction, standardStateValidation } from "../common.js";
+export const CA_CONSTANTS = {
+    stateCode: "CA",
+    displayName: "California",
+    taxType: "progressive",
+    standardDeduction: {
+        single: 5_540,
+        married_filing_jointly: 11_080,
+        married_filing_separately: 5_540,
+        head_of_household: 11_080,
+    },
+    personalExemption: {
+        single: 144,
+        married_filing_jointly: 288,
+        married_filing_separately: 144,
+        head_of_household: 144,
+    },
+    brackets: {
+        single: [
+            { upperBound: 10_756, rate: 0.01 },
+            { upperBound: 25_499, rate: 0.02 },
+            { upperBound: 40_245, rate: 0.04 },
+            { upperBound: 55_866, rate: 0.06 },
+            { upperBound: 70_606, rate: 0.08 },
+            { upperBound: 360_659, rate: 0.093 },
+            { upperBound: 432_787, rate: 0.103 },
+            { upperBound: 721_314, rate: 0.113 },
+            { upperBound: 1_000_000, rate: 0.123 },
+            { rate: 0.133 }, // Mental Health Services Tax above $1M
+        ],
+        married_filing_jointly: [
+            { upperBound: 21_512, rate: 0.01 },
+            { upperBound: 50_998, rate: 0.02 },
+            { upperBound: 80_490, rate: 0.04 },
+            { upperBound: 111_732, rate: 0.06 },
+            { upperBound: 141_212, rate: 0.08 },
+            { upperBound: 721_318, rate: 0.093 },
+            { upperBound: 865_574, rate: 0.103 },
+            { upperBound: 1_442_628, rate: 0.113 },
+            { upperBound: 2_000_000, rate: 0.123 },
+            { rate: 0.133 },
+        ],
+        married_filing_separately: [
+            { upperBound: 10_756, rate: 0.01 },
+            { upperBound: 25_499, rate: 0.02 },
+            { upperBound: 40_245, rate: 0.04 },
+            { upperBound: 55_866, rate: 0.06 },
+            { upperBound: 70_606, rate: 0.08 },
+            { upperBound: 360_659, rate: 0.093 },
+            { upperBound: 432_787, rate: 0.103 },
+            { upperBound: 721_314, rate: 0.113 },
+            { upperBound: 1_000_000, rate: 0.123 },
+            { rate: 0.133 },
+        ],
+        head_of_household: [
+            { upperBound: 21_527, rate: 0.01 },
+            { upperBound: 51_000, rate: 0.02 },
+            { upperBound: 65_744, rate: 0.04 },
+            { upperBound: 81_364, rate: 0.06 },
+            { upperBound: 96_107, rate: 0.08 },
+            { upperBound: 490_493, rate: 0.093 },
+            { upperBound: 588_593, rate: 0.103 },
+            { upperBound: 980_987, rate: 0.113 },
+            { upperBound: 1_000_000, rate: 0.123 },
+            { rate: 0.133 },
+        ],
+    },
+    specialRules: [
+        "Mental Health Services Tax: additional 1% on income over $1M",
+        "SDI (State Disability Insurance): 1.1% on first $153,164 of wages (employee-paid)",
+        "No deduction for state income tax paid (circular)",
+        "California does not conform to all federal tax provisions",
+    ],
+};
+// CA SDI rate and wage base for 2025
+const SDI_RATE = 0.011;
+const SDI_WAGE_BASE = 153_164;
+export const californiaTaxPlugin = {
+    stateCode: "CA",
+    displayName: "California",
+    taxType: "progressive",
+    calculate(input) {
+        // CA starts from federal AGI with California-specific modifications
+        const stateAgi = input.federalAgi;
+        const standardDeduction = getStateDeduction(CA_CONSTANTS.standardDeduction, input.filingStatus);
+        const personalExemption = getStateDeduction(CA_CONSTANTS.personalExemption, input.filingStatus);
+        const totalDeduction = standardDeduction + personalExemption;
+        const stateTaxableIncome = Math.max(0, stateAgi - totalDeduction);
+        const brackets = CA_CONSTANTS.brackets[input.filingStatus] ?? CA_CONSTANTS.brackets["single"];
+        const { tax, breakdown } = calculateProgressiveTax(stateTaxableIncome, brackets);
+        // SDI is separate from income tax but relevant for total state tax burden
+        // SDI is on wages only, not self-employment income
+        const sdiableWages = Math.min(input.wages, SDI_WAGE_BASE);
+        const sdiTax = Number((sdiableWages * SDI_RATE).toFixed(2));
+        return buildStateTaxResult(CA_CONSTANTS, input, {
+            stateAgi,
+            stateDeduction: totalDeduction,
+            stateTaxableIncome,
+            stateTax: tax,
+            stateCredits: 0, // CA has many credits, placeholder for now
+            localTax: sdiTax, // Report SDI in the local tax field
+            breakdown,
+        });
+    },
+    validate: standardStateValidation,
+};
+//# sourceMappingURL=calculator.js.map

package/dist/src/engine/state/ca/calculator.js.map

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package/dist/src/engine/state/common.d.ts

@@ -0,0 +1,39 @@
+import type { ValidationCheck } from "../../types.js";
+import type { StateTaxBracket, StateTaxConstants, StateTaxInput, StateTaxResult } from "./types.js";
+/**
+ * Calculate progressive state income tax from brackets.
+ * Reusable across all progressive-bracket states.
+ */
+export declare function calculateProgressiveTax(taxableIncome: number, brackets: StateTaxBracket[]): {
+    tax: number;
+    breakdown: StateTaxResult["breakdown"];
+};
+/**
+ * Calculate flat state income tax.
+ */
+export declare function calculateFlatTax(taxableIncome: number, rate: number): {
+    tax: number;
+    breakdown: StateTaxResult["breakdown"];
+};
+/**
+ * Build a standard StateTaxResult from common components.
+ */
+export declare function buildStateTaxResult(constants: StateTaxConstants, input: StateTaxInput, opts: {
+    stateAgi: number;
+    stateDeduction: number;
+    stateTaxableIncome: number;
+    stateTax: number;
+    stateCredits: number;
+    localTax: number;
+    breakdown: StateTaxResult["breakdown"];
+}): StateTaxResult;
+/**
+ * Standard state tax validation checks.
+ */
+export declare function standardStateValidation(result: StateTaxResult): ValidationCheck[];
+/**
+ * Get standard deduction for a filing status, with fallback.
+ */
+export declare function getStateDeduction(deductions: Record<string, number>, filingStatus: string): number;
+export declare const NO_INCOME_TAX_STATES: Set<string>;
+export declare function isNoIncomeTaxState(stateCode: string): boolean;

package/dist/src/engine/state/common.js

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+/**
+ * Calculate progressive state income tax from brackets.
+ * Reusable across all progressive-bracket states.
+ */
+export function calculateProgressiveTax(taxableIncome, brackets) {
+    let remainingIncome = Math.max(0, taxableIncome);
+    let totalTax = 0;
+    let previousBound = 0;
+    const breakdown = [];
+    for (const bracket of brackets) {
+        const upperBound = bracket.upperBound ?? Infinity;
+        const bracketWidth = upperBound - previousBound;
+        const taxableInBracket = Math.min(remainingIncome, bracketWidth);
+        if (taxableInBracket <= 0)
+            break;
+        const taxInBracket = roundCurrency(taxableInBracket * bracket.rate);
+        totalTax += taxInBracket;
+        const entry = {
+            rate: bracket.rate,
+            lowerBound: previousBound,
+            taxableAmount: roundCurrency(taxableInBracket),
+            taxAmount: taxInBracket,
+        };
+        if (bracket.upperBound !== undefined) {
+            entry.upperBound = bracket.upperBound;
+        }
+        breakdown.push(entry);
+        remainingIncome -= taxableInBracket;
+        previousBound = upperBound;
+    }
+    return { tax: roundCurrency(totalTax), breakdown };
+}
+/**
+ * Calculate flat state income tax.
+ */
+export function calculateFlatTax(taxableIncome, rate) {
+    const tax = roundCurrency(Math.max(0, taxableIncome) * rate);
+    return {
+        tax,
+        breakdown: [
+            {
+                rate,
+                lowerBound: 0,
+                taxableAmount: roundCurrency(Math.max(0, taxableIncome)),
+                taxAmount: tax,
+            },
+        ],
+    };
+}
+/**
+ * Build a standard StateTaxResult from common components.
+ */
+export function buildStateTaxResult(constants, input, opts) {
+    const totalStateTax = roundCurrency(opts.stateTax - opts.stateCredits + opts.localTax);
+    const stateRefund = roundCurrency(Math.max(0, input.stateWithholding - totalStateTax));
+    const stateOwed = roundCurrency(Math.max(0, totalStateTax - input.stateWithholding));
+    return {
+        stateCode: constants.stateCode,
+        displayName: constants.displayName,
+        stateAgi: roundCurrency(opts.stateAgi),
+        stateDeduction: roundCurrency(opts.stateDeduction),
+        stateTaxableIncome: roundCurrency(opts.stateTaxableIncome),
+        stateTax: roundCurrency(opts.stateTax),
+        stateCredits: roundCurrency(opts.stateCredits),
+        localTax: roundCurrency(opts.localTax),
+        totalStateTax: roundCurrency(totalStateTax),
+        stateWithholding: roundCurrency(input.stateWithholding),
+        stateRefund,
+        stateOwed,
+        effectiveRate: opts.stateAgi > 0 ? Number((totalStateTax / opts.stateAgi).toFixed(4)) : 0,
+        breakdown: opts.breakdown,
+    };
+}
+/**
+ * Standard state tax validation checks.
+ */
+export function standardStateValidation(result) {
+    const checks = [];
+    checks.push({
+        id: `${result.stateCode.toLowerCase()}_taxable_income`,
+        label: `${result.displayName} taxable income non-negative`,
+        passed: result.stateTaxableIncome >= 0,
+        severity: "error",
+        message: result.stateTaxableIncome >= 0
+            ? "State taxable income is valid"
+            : "State taxable income is negative — review state adjustments",
+    });
+    checks.push({
+        id: `${result.stateCode.toLowerCase()}_refund_owed_exclusive`,
+        label: `${result.displayName} refund/owed exclusivity`,
+        passed: result.stateRefund === 0 || result.stateOwed === 0,
+        severity: "error",
+        message: result.stateRefund === 0 || result.stateOwed === 0
+            ? "State refund and amount owed are mutually exclusive"
+            : "Cannot have both a state refund and amount owed",
+    });
+    return checks;
+}
+/**
+ * Get standard deduction for a filing status, with fallback.
+ */
+export function getStateDeduction(deductions, filingStatus) {
+    return deductions[filingStatus] ?? deductions["single"] ?? 0;
+}
+function roundCurrency(value) {
+    return Number(value.toFixed(2));
+}
+// No-income-tax states
+export const NO_INCOME_TAX_STATES = new Set([
+    "AK", "FL", "NV", "NH", "SD", "TN", "TX", "WA", "WY",
+]);
+export function isNoIncomeTaxState(stateCode) {
+    return NO_INCOME_TAX_STATES.has(stateCode.toUpperCase());
+}
+//# sourceMappingURL=common.js.map

package/dist/src/engine/state/common.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/state/ga/calculator.d.ts

@@ -0,0 +1,3 @@
+import type { StateTaxPlugin, StateTaxConstants } from "../types.js";
+export declare const GA_CONSTANTS: StateTaxConstants;
+export declare const georgiaTaxPlugin: StateTaxPlugin;

package/dist/src/engine/state/ga/calculator.js

@@ -0,0 +1,82 @@
+import { calculateProgressiveTax, buildStateTaxResult, getStateDeduction, standardStateValidation } from "../common.js";
+export const GA_CONSTANTS = {
+    stateCode: "GA",
+    displayName: "Georgia",
+    taxType: "progressive",
+    standardDeduction: {
+        single: 5_400,
+        married_filing_jointly: 7_100,
+        married_filing_separately: 3_550,
+        head_of_household: 5_400,
+    },
+    personalExemption: {
+        single: 2_700,
+        married_filing_jointly: 5_400, // $2,700 per spouse
+        married_filing_separately: 2_700,
+        head_of_household: 2_700,
+    },
+    brackets: {
+        single: [
+            { upperBound: 750, rate: 0.01 },
+            { upperBound: 2_250, rate: 0.02 },
+            { upperBound: 3_750, rate: 0.03 },
+            { upperBound: 5_250, rate: 0.04 },
+            { upperBound: 7_000, rate: 0.05 },
+            { rate: 0.0539 },
+        ],
+        married_filing_jointly: [
+            { upperBound: 1_000, rate: 0.01 },
+            { upperBound: 3_000, rate: 0.02 },
+            { upperBound: 5_000, rate: 0.03 },
+            { upperBound: 7_000, rate: 0.04 },
+            { upperBound: 10_000, rate: 0.05 },
+            { rate: 0.0539 },
+        ],
+        married_filing_separately: [
+            { upperBound: 750, rate: 0.01 },
+            { upperBound: 2_250, rate: 0.02 },
+            { upperBound: 3_750, rate: 0.03 },
+            { upperBound: 5_250, rate: 0.04 },
+            { upperBound: 7_000, rate: 0.05 },
+            { rate: 0.0539 },
+        ],
+        head_of_household: [
+            { upperBound: 1_000, rate: 0.01 },
+            { upperBound: 3_000, rate: 0.02 },
+            { upperBound: 5_000, rate: 0.03 },
+            { upperBound: 7_000, rate: 0.04 },
+            { upperBound: 10_000, rate: 0.05 },
+            { rate: 0.0539 },
+        ],
+    },
+    specialRules: [
+        "GA starts from federal AGI with Georgia-specific adjustments",
+        "Standard deduction and personal exemption are separate deductions",
+        "Top marginal rate of 5.39% applies to income above $7,000 (single)",
+    ],
+};
+export const georgiaTaxPlugin = {
+    stateCode: "GA",
+    displayName: "Georgia",
+    taxType: "progressive",
+    calculate(input) {
+        const stateAgi = input.federalAgi;
+        const standardDeduction = getStateDeduction(GA_CONSTANTS.standardDeduction, input.filingStatus);
+        const personalExemption = getStateDeduction(GA_CONSTANTS.personalExemption, input.filingStatus);
+        const totalDeduction = standardDeduction + personalExemption;
+        const stateTaxableIncome = Math.max(0, stateAgi - totalDeduction);
+        const brackets = GA_CONSTANTS.brackets[input.filingStatus] ?? GA_CONSTANTS.brackets["single"];
+        const { tax, breakdown } = calculateProgressiveTax(stateTaxableIncome, brackets);
+        return buildStateTaxResult(GA_CONSTANTS, input, {
+            stateAgi,
+            stateDeduction: totalDeduction,
+            stateTaxableIncome,
+            stateTax: tax,
+            stateCredits: 0,
+            localTax: 0,
+            breakdown,
+        });
+    },
+    validate: standardStateValidation,
+};
+//# sourceMappingURL=calculator.js.map

package/dist/src/engine/state/ga/calculator.js.map

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package/dist/src/engine/state/il/calculator.d.ts

@@ -0,0 +1,3 @@
+import type { StateTaxPlugin, StateTaxConstants } from "../types.js";
+export declare const IL_CONSTANTS: StateTaxConstants;
+export declare const illinoisTaxPlugin: StateTaxPlugin;

package/dist/src/engine/state/il/calculator.js

@@ -0,0 +1,49 @@
+import { calculateFlatTax, buildStateTaxResult, getStateDeduction, standardStateValidation } from "../common.js";
+export const IL_CONSTANTS = {
+    stateCode: "IL",
+    displayName: "Illinois",
+    taxType: "flat",
+    standardDeduction: {
+        // IL does not have a standard deduction — uses personal exemption instead
+        single: 0,
+        married_filing_jointly: 0,
+        married_filing_separately: 0,
+        head_of_household: 0,
+    },
+    personalExemption: {
+        single: 2_625,
+        married_filing_jointly: 5_250,
+        married_filing_separately: 2_625,
+        head_of_household: 2_625,
+    },
+    brackets: {
+        single: [{ rate: 0.0495 }],
+        married_filing_jointly: [{ rate: 0.0495 }],
+        married_filing_separately: [{ rate: 0.0495 }],
+        head_of_household: [{ rate: 0.0495 }],
+    },
+};
+const FLAT_RATE = 0.0495;
+export const illinoisTaxPlugin = {
+    stateCode: "IL",
+    displayName: "Illinois",
+    taxType: "flat",
+    calculate(input) {
+        // IL starts from federal AGI with modifications
+        const stateAgi = input.federalAgi;
+        const exemption = getStateDeduction(IL_CONSTANTS.personalExemption, input.filingStatus);
+        const stateTaxableIncome = Math.max(0, stateAgi - exemption);
+        const { tax, breakdown } = calculateFlatTax(stateTaxableIncome, FLAT_RATE);
+        return buildStateTaxResult(IL_CONSTANTS, input, {
+            stateAgi,
+            stateDeduction: exemption,
+            stateTaxableIncome,
+            stateTax: tax,
+            stateCredits: 0,
+            localTax: 0,
+            breakdown,
+        });
+    },
+    validate: standardStateValidation,
+};
+//# sourceMappingURL=calculator.js.map

package/dist/src/engine/state/il/calculator.js.map

@@ -0,0 +1 @@
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package/dist/src/engine/state/mi/calculator.d.ts

@@ -0,0 +1,3 @@
+import type { StateTaxPlugin, StateTaxConstants } from "../types.js";
+export declare const MI_CONSTANTS: StateTaxConstants;
+export declare const michiganTaxPlugin: StateTaxPlugin;

package/dist/src/engine/state/mi/calculator.js

@@ -0,0 +1,60 @@
+import { calculateFlatTax, buildStateTaxResult, getStateDeduction, standardStateValidation } from "../common.js";
+export const MI_CONSTANTS = {
+    stateCode: "MI",
+    displayName: "Michigan",
+    taxType: "flat",
+    standardDeduction: {
+        // MI does not have a standard deduction — uses personal exemption instead
+        single: 0,
+        married_filing_jointly: 0,
+        married_filing_separately: 0,
+        head_of_household: 0,
+    },
+    personalExemption: {
+        single: 5_600,
+        married_filing_jointly: 11_200, // $5,600 per spouse
+        married_filing_separately: 5_600,
+        head_of_household: 5_600,
+    },
+    brackets: {
+        single: [{ rate: 0.0425 }],
+        married_filing_jointly: [{ rate: 0.0425 }],
+        married_filing_separately: [{ rate: 0.0425 }],
+        head_of_household: [{ rate: 0.0425 }],
+    },
+    specialRules: [
+        "MI uses federal AGI as the starting point with MI modifications",
+        "Personal exemption of $5,600 per person (2025)",
+        "Detroit residents owe an additional 2.4% city income tax",
+        "Some other MI cities levy additional income taxes (typically 1-2%)",
+    ],
+};
+const FLAT_RATE = 0.0425;
+// Detroit city income tax rate for residents
+const DETROIT_CITY_TAX_RATE = 0.024;
+export const michiganTaxPlugin = {
+    stateCode: "MI",
+    displayName: "Michigan",
+    taxType: "flat",
+    calculate(input) {
+        // MI starts from federal AGI with modifications
+        const stateAgi = input.federalAgi;
+        const exemption = getStateDeduction(MI_CONSTANTS.personalExemption, input.filingStatus);
+        const stateTaxableIncome = Math.max(0, stateAgi - exemption);
+        const { tax, breakdown } = calculateFlatTax(stateTaxableIncome, FLAT_RATE);
+        // Note: local/city tax (e.g. Detroit 2.4%) would be calculated here
+        // if we had city residency info. For now, state-level only.
+        const localTax = 0;
+        return buildStateTaxResult(MI_CONSTANTS, input, {
+            stateAgi,
+            stateDeduction: exemption,
+            stateTaxableIncome,
+            stateTax: tax,
+            stateCredits: 0,
+            localTax,
+            breakdown,
+        });
+    },
+    validate: standardStateValidation,
+};
+//# sourceMappingURL=calculator.js.map

package/dist/src/engine/state/mi/calculator.js.map

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package/dist/src/engine/state/nc/calculator.d.ts

@@ -0,0 +1,3 @@
+import type { StateTaxPlugin, StateTaxConstants } from "../types.js";
+export declare const NC_CONSTANTS: StateTaxConstants;
+export declare const northCarolinaTaxPlugin: StateTaxPlugin;

package/dist/src/engine/state/nc/calculator.js

@@ -0,0 +1,54 @@
+import { calculateFlatTax, buildStateTaxResult, getStateDeduction, standardStateValidation } from "../common.js";
+export const NC_CONSTANTS = {
+    stateCode: "NC",
+    displayName: "North Carolina",
+    taxType: "flat",
+    standardDeduction: {
+        single: 12_750,
+        married_filing_jointly: 25_500,
+        married_filing_separately: 12_750,
+        head_of_household: 19_125,
+    },
+    personalExemption: {
+        // NC folds its exemption into the standard deduction
+        single: 0,
+        married_filing_jointly: 0,
+        married_filing_separately: 0,
+        head_of_household: 0,
+    },
+    brackets: {
+        single: [{ rate: 0.045 }],
+        married_filing_jointly: [{ rate: 0.045 }],
+        married_filing_separately: [{ rate: 0.045 }],
+        head_of_household: [{ rate: 0.045 }],
+    },
+    specialRules: [
+        "NC tax base starts from federal AGI with NC-specific modifications",
+        "Flat rate of 4.5% for 2025 tax year",
+        "NC standard deduction is separate from federal standard deduction",
+    ],
+};
+const FLAT_RATE = 0.045;
+export const northCarolinaTaxPlugin = {
+    stateCode: "NC",
+    displayName: "North Carolina",
+    taxType: "flat",
+    calculate(input) {
+        // NC starts from federal AGI with NC modifications
+        const stateAgi = input.federalAgi;
+        const standardDeduction = getStateDeduction(NC_CONSTANTS.standardDeduction, input.filingStatus);
+        const stateTaxableIncome = Math.max(0, stateAgi - standardDeduction);
+        const { tax, breakdown } = calculateFlatTax(stateTaxableIncome, FLAT_RATE);
+        return buildStateTaxResult(NC_CONSTANTS, input, {
+            stateAgi,
+            stateDeduction: standardDeduction,
+            stateTaxableIncome,
+            stateTax: tax,
+            stateCredits: 0,
+            localTax: 0,
+            breakdown,
+        });
+    },
+    validate: standardStateValidation,
+};
+//# sourceMappingURL=calculator.js.map

package/dist/src/engine/state/nc/calculator.js.map

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package/dist/src/engine/state/nj/calculator.d.ts

@@ -0,0 +1,3 @@
+import type { StateTaxPlugin, StateTaxConstants } from "../types.js";
+export declare const NJ_CONSTANTS: StateTaxConstants;
+export declare const newJerseyTaxPlugin: StateTaxPlugin;