mcp-server-taxcode 0.1.2__tar.gz → 0.5.0__tar.gz

{mcp_server_taxcode-0.1.2 → mcp_server_taxcode-0.5.0}/.github/workflows/ci.yml

@@ -5,6 +5,13 @@ on:
     branches: [main]
   pull_request:
     branches: [main]
+  # Merges made by dependabot-automerge.yml use GITHUB_TOKEN, and events caused
+  # by GITHUB_TOKEN never start new workflow runs, so the push trigger above
+  # misses them. The daily run tests main itself; schedule runs only on the
+  # default branch. The minute is off the hour to avoid peak scheduler load.
+  schedule:
+    - cron: '17 9 * * *'
+  workflow_dispatch:
 
 concurrency:
   # Each push to main gets its own group, keyed on the commit SHA, so runs for

{mcp_server_taxcode-0.1.2 → mcp_server_taxcode-0.5.0}/AGENTS.md

@@ -199,6 +199,6 @@ coderabbit review --agent --uncommitted
 
 ## 🔄 CI & Releases
 
-CI is defined in `.github/workflows/ci.yml` (jobs: `lint-and-types`, `test` on Python 3.10–3.13, `tool-contract`, `build-check`, `docker-build` (builds the image without pushing and checks its MCP server-name label against `server.json`)). Run the commands above before opening a PR. Scheduled upstream drift runs in `drift-monitor.yml`. `dependabot-automerge.yml` turns on squash auto-merge only for Dependabot PRs whose highest update is minor or patch; major updates wait for a human review.
+CI is defined in `.github/workflows/ci.yml` (jobs: `lint-and-types`, `test` on Python 3.10–3.13, `tool-contract`, `build-check`, `docker-build` (builds the image without pushing and checks its MCP server-name label against `server.json`)). It runs on pushes and pull requests to `main`, daily on `main` at 09:17 UTC (`schedule`), and on manual dispatch (`workflow_dispatch`); the daily run exists because merges by `dependabot-automerge.yml` use `GITHUB_TOKEN` and so never trigger the `push` run. Run the commands above before opening a PR. Scheduled upstream drift runs in `drift-monitor.yml`. `dependabot-automerge.yml` turns on squash auto-merge only for Dependabot PRs whose highest update is minor or patch; major updates wait for a human review.
 
 `release.yml` runs on `v*` tag pushes only: it creates the GitHub Release, then builds the container image, pushes it to GHCR, attests it, and publishes to the MCP Registry. In the template repo the image is built only (no push), and the attest and registry jobs skip. Release procedure (tag-based versioning, release notes, pre-tag checks): **`COOKBOOK.md`** Recipes 1–2; product-repo migration steps: Recipe 9.

{mcp_server_taxcode-0.1.2 → mcp_server_taxcode-0.5.0}/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.5
 Name: mcp-server-taxcode
-Version: 0.1.2
+Version: 0.5.0
 Summary: Enterprise Model Context Protocol (MCP) server for Tax Code
 Project-URL: Homepage, https://github.com/christianclaudio/mcp-server-taxcode
 Project-URL: Documentation, https://github.com/christianclaudio/mcp-server-taxcode#readme
@@ -51,7 +51,12 @@ Description-Content-Type: text/markdown
 [![CodeRabbit Reviews](https://img.shields.io/coderabbit/prs/github/christianclaudio/mcp-server-taxcode?labelColor=171717&color=FF570A&label=CodeRabbit+Reviews)](https://coderabbit.ai)
 
 > **Enterprise-grade Model Context Protocol (MCP) server for Federal, Territorial, and Multi-State Tax Law.**  
-> Authoritative statutory and administrative intelligence covering United States Federal (IRC/CFR), Puerto Rico (Act 60/Ley 1), and state tax corridors (GA, CA, NY, FL, TX, WA, MA, NJ, IL) with deterministic residency and capital gains compliance engines.
+> Reference statutory catalog covering United States Federal (IRC/CFR), Puerto Rico (Act 60/Ley 1), and all 50 US States + District of Columbia with computational residency and capital gains models.
+
+> [!WARNING]
+> **NOT TAX OR LEGAL ADVICE / NO CONSTITUYE ASESORAMIENTO CONTRIBUTIVO NI LEGAL**  
+> **EN:** This software and its tools provide computational models, heuristic checks, and unofficial summaries for informational and research purposes only. Nothing returned by this server constitutes formal legal or tax advice, an official legal opinion, or audit representation. Unofficial translations and summaries are non-binding; official statutory and administrative sources in their enacted language control.  
+> **ES:** Este software y sus herramientas proporcionan modelos computacionales, verificaciones heurísticas y resúmenes no oficiales únicamente para fines informativos y de investigación. Ninguna respuesta emitida por este servidor constituye asesoramiento legal o contributivo formal, una opinión legal oficial ni representación ante auditorías. Las traducciones y resúmenes no oficiales no son vinculantes; los textos estatutarios y administrativos oficiales promulgados en su idioma original prevalecen.
 
 ---
 
@@ -65,7 +70,7 @@ graph TD
     SysSub["System Sub-server (mount: 'system')<br>• system_get_health_status<br>• taxcode://system/reference/capabilities"]
     StatSub["Statutes Sub-server (mount: 'statutes')<br>• statutes_lookup_statute<br>• statutes_search_tax_code<br>• statutes_list_publications"]
     CompSub["Compliance Sub-server (mount: 'compliance')<br>• compliance_evaluate_pr_bona_fide_residency<br>• compliance_calculate_built_in_gain_sourcing<br>• compliance_evaluate_georgia_residency<br>• compliance_evaluate_state_residency"]
-    DuckDB["DuckDB In-Memory & File Engine<br>(51 Statutes, 7 Publications, Full-Text Search, Temporal Versions)"]
+    DuckDB["DuckDB In-Memory & File Engine<br>(106 Statutes, 12 Publications, Full-Text Search, Temporal Versions)"]
 
     Client <-->|"JSON-RPC (tools/list, tools/call)"| Gateway
     Gateway --> ParentMW
@@ -82,13 +87,13 @@ graph TD
 
 * **Authoritative Multi-Jurisdiction Statutory Catalog**:
   * **Federal (`US`)**: IRC § 933, § 937, § 865, 26 CFR § 1.937-1/2.
-  * **Puerto Rico (`PR`)**: Act 60-2019 (Resident Individual Investors & Export Services), Ley 1-2011, Act 22-2012 predecessor versions.
-  * **Key State Corridors**: Georgia (O.C.G.A. Title 48), California (RTC § 17014, § 17041, 18 CCR § 17014), New York (Tax Law § 605, § 601, Convenience Rule § 132.18, 5 Primary Domicile Factors § 105.20), Florida (Const. Art. VII § 5, § 222.17 Domicile, § 196.031 Homestead), Texas (Const. art. VIII § 24-a, Franchise Tax § 171.001), Washington (RCW 82.87 Capital Gains Excise Tax), Massachusetts (M.G.L. c. 62 § 4 & Fair Share Surtax), New Jersey (N.J.S.A. 54A & Reciprocal Convenience Rule), Illinois (35 ILCS 5 Flat Tax).
+  * **Puerto Rico (`PR`)**: Act 60-2019 (Resident Individual Investors & Export Services), Ley 1-2011, Act 22-2012 predecessor versions, and administrative circulars (CC RI 21-10, DA 23-04, CC RI 26-13).
+  * **All 50 US States + District of Columbia**: Comprehensive statutory definitions and tax computations covering no-income-tax states (AK, FL, NV, NH, SD, TN, TX, WA, WY), flat-tax regimes (AZ, CO, GA, ID, IL, IN, IA, KS, KY, MI, MS, NC, PA, UT), and graduated/surtax jurisdictions (AL, AR, CA, CT, DE, DC, HI, LA, ME, MD, MA, MN, MO, MT, NE, NJ, NM, NY, ND, OH, OK, OR, RI, SC, VT, VA, WV, WI) including Convenience of the Employer rules (NY, PA, NJ, CT, DE, NE) and local piggyback taxes (MD, IN, OH, NY).
 * **Temporal Statutory Versioning**: Point-in-time statutory lookup with `superseded_year` filtering and descending historical ordering (`tax_year` parameter).
 * **Deterministic Compliance Engines**:
   * `evaluate_pr_bona_fide_residency`: Evaluates IRC § 937 presence (183-day, 549-day 3-year, 90-day US), tax home, and closer connection tests.
   * `calculate_built_in_gain_sourcing`: Allocates Section 937 / Act 60 capital gains across pre-move and post-move holding periods.
-  * `evaluate_state_residency`: Multi-state statutory presence day-counter, permanent place of abode (PPA), domicile audit risk flags, and tax liability computation across 9 states.
+  * `evaluate_state_residency`: Multi-state statutory presence day-counter, permanent place of abode (PPA), domicile audit risk flags, and tax liability computation across all 50 US states and District of Columbia (51 jurisdictions total).
 * **Profiles & Opt-in ToolSearch**:
   * Domain-mount profiles: `full`, `system`, `statutes`, `compliance`, `readonly`.
   * Job-shaped allowlist profiles: `researcher` (statutes + circulars), `advisor` (cross-border residency + BIG calculations).

{mcp_server_taxcode-0.1.2 → mcp_server_taxcode-0.5.0}/README.md

@@ -8,7 +8,12 @@
 [![CodeRabbit Reviews](https://img.shields.io/coderabbit/prs/github/christianclaudio/mcp-server-taxcode?labelColor=171717&color=FF570A&label=CodeRabbit+Reviews)](https://coderabbit.ai)
 
 > **Enterprise-grade Model Context Protocol (MCP) server for Federal, Territorial, and Multi-State Tax Law.**  
-> Authoritative statutory and administrative intelligence covering United States Federal (IRC/CFR), Puerto Rico (Act 60/Ley 1), and state tax corridors (GA, CA, NY, FL, TX, WA, MA, NJ, IL) with deterministic residency and capital gains compliance engines.
+> Reference statutory catalog covering United States Federal (IRC/CFR), Puerto Rico (Act 60/Ley 1), and all 50 US States + District of Columbia with computational residency and capital gains models.
+
+> [!WARNING]
+> **NOT TAX OR LEGAL ADVICE / NO CONSTITUYE ASESORAMIENTO CONTRIBUTIVO NI LEGAL**  
+> **EN:** This software and its tools provide computational models, heuristic checks, and unofficial summaries for informational and research purposes only. Nothing returned by this server constitutes formal legal or tax advice, an official legal opinion, or audit representation. Unofficial translations and summaries are non-binding; official statutory and administrative sources in their enacted language control.  
+> **ES:** Este software y sus herramientas proporcionan modelos computacionales, verificaciones heurísticas y resúmenes no oficiales únicamente para fines informativos y de investigación. Ninguna respuesta emitida por este servidor constituye asesoramiento legal o contributivo formal, una opinión legal oficial ni representación ante auditorías. Las traducciones y resúmenes no oficiales no son vinculantes; los textos estatutarios y administrativos oficiales promulgados en su idioma original prevalecen.
 
 ---
 
@@ -22,7 +27,7 @@ graph TD
     SysSub["System Sub-server (mount: 'system')<br>• system_get_health_status<br>• taxcode://system/reference/capabilities"]
     StatSub["Statutes Sub-server (mount: 'statutes')<br>• statutes_lookup_statute<br>• statutes_search_tax_code<br>• statutes_list_publications"]
     CompSub["Compliance Sub-server (mount: 'compliance')<br>• compliance_evaluate_pr_bona_fide_residency<br>• compliance_calculate_built_in_gain_sourcing<br>• compliance_evaluate_georgia_residency<br>• compliance_evaluate_state_residency"]
-    DuckDB["DuckDB In-Memory & File Engine<br>(51 Statutes, 7 Publications, Full-Text Search, Temporal Versions)"]
+    DuckDB["DuckDB In-Memory & File Engine<br>(106 Statutes, 12 Publications, Full-Text Search, Temporal Versions)"]
 
     Client <-->|"JSON-RPC (tools/list, tools/call)"| Gateway
     Gateway --> ParentMW
@@ -39,13 +44,13 @@ graph TD
 
 * **Authoritative Multi-Jurisdiction Statutory Catalog**:
   * **Federal (`US`)**: IRC § 933, § 937, § 865, 26 CFR § 1.937-1/2.
-  * **Puerto Rico (`PR`)**: Act 60-2019 (Resident Individual Investors & Export Services), Ley 1-2011, Act 22-2012 predecessor versions.
-  * **Key State Corridors**: Georgia (O.C.G.A. Title 48), California (RTC § 17014, § 17041, 18 CCR § 17014), New York (Tax Law § 605, § 601, Convenience Rule § 132.18, 5 Primary Domicile Factors § 105.20), Florida (Const. Art. VII § 5, § 222.17 Domicile, § 196.031 Homestead), Texas (Const. art. VIII § 24-a, Franchise Tax § 171.001), Washington (RCW 82.87 Capital Gains Excise Tax), Massachusetts (M.G.L. c. 62 § 4 & Fair Share Surtax), New Jersey (N.J.S.A. 54A & Reciprocal Convenience Rule), Illinois (35 ILCS 5 Flat Tax).
+  * **Puerto Rico (`PR`)**: Act 60-2019 (Resident Individual Investors & Export Services), Ley 1-2011, Act 22-2012 predecessor versions, and administrative circulars (CC RI 21-10, DA 23-04, CC RI 26-13).
+  * **All 50 US States + District of Columbia**: Comprehensive statutory definitions and tax computations covering no-income-tax states (AK, FL, NV, NH, SD, TN, TX, WA, WY), flat-tax regimes (AZ, CO, GA, ID, IL, IN, IA, KS, KY, MI, MS, NC, PA, UT), and graduated/surtax jurisdictions (AL, AR, CA, CT, DE, DC, HI, LA, ME, MD, MA, MN, MO, MT, NE, NJ, NM, NY, ND, OH, OK, OR, RI, SC, VT, VA, WV, WI) including Convenience of the Employer rules (NY, PA, NJ, CT, DE, NE) and local piggyback taxes (MD, IN, OH, NY).
 * **Temporal Statutory Versioning**: Point-in-time statutory lookup with `superseded_year` filtering and descending historical ordering (`tax_year` parameter).
 * **Deterministic Compliance Engines**:
   * `evaluate_pr_bona_fide_residency`: Evaluates IRC § 937 presence (183-day, 549-day 3-year, 90-day US), tax home, and closer connection tests.
   * `calculate_built_in_gain_sourcing`: Allocates Section 937 / Act 60 capital gains across pre-move and post-move holding periods.
-  * `evaluate_state_residency`: Multi-state statutory presence day-counter, permanent place of abode (PPA), domicile audit risk flags, and tax liability computation across 9 states.
+  * `evaluate_state_residency`: Multi-state statutory presence day-counter, permanent place of abode (PPA), domicile audit risk flags, and tax liability computation across all 50 US states and District of Columbia (51 jurisdictions total).
 * **Profiles & Opt-in ToolSearch**:
   * Domain-mount profiles: `full`, `system`, `statutes`, `compliance`, `readonly`.
   * Job-shaped allowlist profiles: `researcher` (statutes + circulars), `advisor` (cross-border residency + BIG calculations).

mcp_server_taxcode-0.5.0/docs/ak/alaska stat._43_05_080.md

@@ -0,0 +1,17 @@
+# Alaska Stat. § 43.05.080 — Revenue Administration and Absence of Individual Income Tax
+
+- **Jurisdiction:** AK
+- **Corpus:** Alaska Stat.
+- **Effective Year:** 1980
+- **Superseded Year:** Current / In Force
+- **Source:** [https://www.akleg.gov/basis/statutes.asp#43.05.080](https://www.akleg.gov/basis/statutes.asp#43.05.080)
+- **Hierarchy:** `Alaska Stat. > Title 43 > Chapter 05 > § 43.05.080`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Empowers the Department of Revenue to administer tax laws, operating alongside the historic repeal of former AS 43.20 individual income tax by Ch. 1, SLA 1980.
+
+## Texto Estatutario Oficial (Español)
+
+Faculta al Departamento de Ingresos a reglamentar la administración tributaria estatal, tras la histórica derogación del impuesto individual por el Cap. 1, SLA 1980.

mcp_server_taxcode-0.5.0/docs/al/ala. code_40_18_2.md

@@ -0,0 +1,17 @@
+# Ala. Code § 40-18-2 — Tax on Individuals
+
+- **Jurisdiction:** AL
+- **Corpus:** Ala. Code
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://alison.legislature.state.al.us/code-of-alabama](https://alison.legislature.state.al.us/code-of-alabama)
+- **Hierarchy:** `Ala. Code > Title 40 > Chapter 18 > § 40-18-2`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Imposes graduated individual income tax rates of 2%, 4%, and 5% on taxable net income of individuals in Alabama.
+
+## Texto Estatutario Oficial (Español)
+
+Impone tasas impositivas individuales graduadas del 2%, 4% y 5% sobre el ingreso neto gravable de individuos en Alabama.

mcp_server_taxcode-0.5.0/docs/ar/a.c.a._26_51_201.md

@@ -0,0 +1,17 @@
+# Ark. Code Ann. § 26-51-201 — Tax on Individuals, Trusts, and Estates
+
+- **Jurisdiction:** AR
+- **Corpus:** A.C.A.
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://www.arkleg.state.ar.us/](https://www.arkleg.state.ar.us/)
+- **Hierarchy:** `A.C.A. > Title 26 > Subtitle 5 > Chapter 51 > Subchapter 2 > § 26-51-201`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Imposes individual income tax with graduated brackets and top rate of 3.90% under Arkansas Act 1 of 2024.
+
+## Texto Estatutario Oficial (Español)
+
+Impone impuesto sobre el ingreso individual con tramos graduados y tasa máxima de 3.90% bajo la Ley 1 de 2024 de Arkansas.

mcp_server_taxcode-0.5.0/docs/az/a.r.s._43_1011.md

@@ -0,0 +1,17 @@
+# A.R.S. § 43-1011 — Taxes and Tax Rates - Individuals
+
+- **Jurisdiction:** AZ
+- **Corpus:** A.R.S.
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://www.azleg.gov/ars/43/01011.htm](https://www.azleg.gov/ars/43/01011.htm)
+- **Hierarchy:** `A.R.S. > Title 43 > Chapter 10 > Article 1 > § 43-1011`
+- **Cross References:** `A.R.S. § 43-104`
+
+## Operative Statutory Language (English)
+
+Imposes a flat individual income tax rate of 2.50% on Arizona taxable income, enacted by SB 1828 to replace graduated individual tax brackets.
+
+## Texto Estatutario Oficial (Español)
+
+Impone una tasa impositiva fija del 2.50% sobre el ingreso gravable de Arizona de individuos, promulgada bajo SB 1828 eliminando tramos graduales anteriores.

mcp_server_taxcode-0.5.0/docs/az/a.r.s._43_104.md

@@ -0,0 +1,17 @@
+# A.R.S. § 43-104 — Definitions - Resident and Presumption of Residency
+
+- **Jurisdiction:** AZ
+- **Corpus:** A.R.S.
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://www.azleg.gov/ars/43/00104.htm](https://www.azleg.gov/ars/43/00104.htm)
+- **Hierarchy:** `A.R.S. > Title 43 > Chapter 1 > Article 1 > § 43-104`
+- **Cross References:** `A.R.S. § 43-1011`
+
+## Operative Statutory Language (English)
+
+Defines resident as every individual in Arizona for other than a temporary or transitory purpose; individuals spending in the aggregate more than nine months (270 days) of the tax year in state are presumed residents.
+
+## Texto Estatutario Oficial (Español)
+
+Define residente como todo individuo en Arizona para fines no temporales ni transitorios; quien pase en agregado más de nueve meses (270 días) en el estado se presume residente.

mcp_server_taxcode-0.5.0/docs/co/c.r.s._39_22_103.md

@@ -0,0 +1,17 @@
+# Colo. Rev. Stat. § 39-22-103 — Definitions - Resident Individual
+
+- **Jurisdiction:** CO
+- **Corpus:** C.R.S.
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://leg.colorado.gov/agencies/office-legislative-legal-services/colorado-revised-statutes](https://leg.colorado.gov/agencies/office-legislative-legal-services/colorado-revised-statutes)
+- **Hierarchy:** `C.R.S. > Title 39 > Article 22 > Part 1 > § 39-22-103`
+- **Cross References:** `Colo. Rev. Stat. § 39-22-104`
+
+## Operative Statutory Language (English)
+
+Defines a resident individual as one domiciled in Colorado, or who maintains a permanent place of abode in Colorado and spends in the aggregate more than six months of the taxable year in Colorado.
+
+## Texto Estatutario Oficial (Español)
+
+Define individuo residente como quien tiene domicilio en Colorado, o mantiene morada permanente y pasa en agregado más de seis meses del año contributivo en Colorado.

mcp_server_taxcode-0.5.0/docs/co/c.r.s._39_22_104.md

@@ -0,0 +1,17 @@
+# Colo. Rev. Stat. § 39-22-104 — Levy of Tax - Single Rate for Individuals
+
+- **Jurisdiction:** CO
+- **Corpus:** C.R.S.
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://leg.colorado.gov/agencies/office-legislative-legal-services/colorado-revised-statutes](https://leg.colorado.gov/agencies/office-legislative-legal-services/colorado-revised-statutes)
+- **Hierarchy:** `C.R.S. > Title 39 > Article 22 > Part 1 > § 39-22-104`
+- **Cross References:** `Colo. Rev. Stat. § 39-22-103`
+
+## Operative Statutory Language (English)
+
+Imposes a flat tax of 4.40% on Colorado modified federal taxable income of individuals pursuant to voter-approved Proposition 121 (reduced from 4.55%).
+
+## Texto Estatutario Oficial (Español)
+
+Impone una tasa uniforme del 4.40% sobre el ingreso federal tributable modificado de individuos de Colorado bajo la Proposición 121 aprobada por los electores.

mcp_server_taxcode-0.5.0/docs/ct/c.g.s._12_700.md

@@ -0,0 +1,17 @@
+# Conn. Gen. Stat. § 12-700 — Imposition of Income Tax and Rates
+
+- **Jurisdiction:** CT
+- **Corpus:** C.G.S.
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-700](https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-700)
+- **Hierarchy:** `C.G.S. > Title 12 > Chapter 229 > § 12-700`
+- **Cross References:** `Conn. Gen. Stat. § 12-701`
+
+## Operative Statutory Language (English)
+
+Imposes graduated personal income tax rates from 3.0% to 6.99% on resident Connecticut taxable income with benefit phase-out recaptures for high earners.
+
+## Texto Estatutario Oficial (Español)
+
+Impone tasas impositivas graduadas del 3.0% al 6.99% sobre el ingreso neto de residentes, con eliminación progresiva de tramos de exención en ingresos altos.

mcp_server_taxcode-0.5.0/docs/ct/c.g.s._12_701.md

@@ -0,0 +1,17 @@
+# Conn. Gen. Stat. § 12-701 — Definitions - Resident and Sourcing
+
+- **Jurisdiction:** CT
+- **Corpus:** C.G.S.
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-701](https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-701)
+- **Hierarchy:** `C.G.S. > Title 12 > Chapter 229 > § 12-701`
+- **Cross References:** `Conn. Gen. Stat. § 12-700`, `Conn. Gen. Stat. § 12-711`
+
+## Operative Statutory Language (English)
+
+Defines resident as an individual domiciled in Connecticut or who maintains a permanent place of abode and spends in the aggregate more than 183 days of the taxable year in state.
+
+## Texto Estatutario Oficial (Español)
+
+Define residente statutario como quien mantiene un lugar permanente de morada en Connecticut y pasa en total más de 183 días en el año contributivo.

mcp_server_taxcode-0.5.0/docs/ct/c.g.s._12_711.md

@@ -0,0 +1,17 @@
+# Conn. Gen. Stat. § 12-711 — Convenience of Employer Rule
+
+- **Jurisdiction:** CT
+- **Corpus:** C.G.S.
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-711](https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-711)
+- **Hierarchy:** `C.G.S. > Title 12 > Chapter 229 > § 12-711`
+- **Cross References:** `Conn. Gen. Stat. § 12-701`
+
+## Operative Statutory Language (English)
+
+Applies a reciprocal convenience of the employer test to nonresident compensation earned while telecommuting for a Connecticut employer if employee's state applies a convenience rule.
+
+## Texto Estatutario Oficial (Español)
+
+Aplica la regla de conveniencia del patrono para determinar la fuente de ingresos salariales de no residentes que teletrabajan si su estado de residencia aplica una regla similar.

mcp_server_taxcode-0.5.0/docs/dc/d.c. code_47_1806_03.md

@@ -0,0 +1,17 @@
+# D.C. Code § 47-1806.03 — Tax on Residents - Rates
+
+- **Jurisdiction:** DC
+- **Corpus:** D.C. Code
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03](https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03)
+- **Hierarchy:** `D.C. Code > Title 47 > Chapter 18 > Subchapter VI > § 47-1806.03`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Imposes graduated personal income tax rates from 4.0% to top rate 10.75% for taxable income exceeding $1,000,000 in the District of Columbia.
+
+## Texto Estatutario Oficial (Español)
+
+Impone tasas de impuesto sobre ingresos personales graduadas desde 4.0% hasta tasa máxima de 10.75% sobre ingresos superiores a $1,000,000 en el Distrito de Columbia.

mcp_server_taxcode-0.5.0/docs/de/del. code_1102.md

@@ -0,0 +1,17 @@
+# 30 Del. C. § 1102 — Levy and Rates of Personal Income Tax
+
+- **Jurisdiction:** DE
+- **Corpus:** Del. Code
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://delcode.delaware.gov/title30/c011/sc01/index.html](https://delcode.delaware.gov/title30/c011/sc01/index.html)
+- **Hierarchy:** `Del. Code > Title 30 > Part II > Chapter 11 > Subchapter I > § 1102`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Imposes graduated income tax rates from 2.2% to 6.6% and applies convenience of employer rules to nonresident compensation.
+
+## Texto Estatutario Oficial (Español)
+
+Impone tasas de impuesto sobre la renta graduadas del 2.2% al 6.6% y aplica reglas de conveniencia del empleador a remuneraciones de no residentes.

mcp_server_taxcode-0.5.0/docs/hi/hrs_235_51.md

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+# Haw. Rev. Stat. § 235-51 — Tax on Individuals, Estates, and Trusts
+
+- **Jurisdiction:** HI
+- **Corpus:** HRS
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://www.capitol.hawaii.gov/docs/hrs.htm](https://www.capitol.hawaii.gov/docs/hrs.htm)
+- **Hierarchy:** `HRS > Title 14 > Chapter 235 > Part I > § 235-51`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Imposes graduated individual income tax rates up to 11.0% under Act 97 (2024 Hawaii tax reform).
+
+## Texto Estatutario Oficial (Español)
+
+Impone tasas de impuesto sobre la renta individual graduadas de hasta 11.0% bajo la Ley 97 (reforma contributiva de Hawaii de 2024).

mcp_server_taxcode-0.5.0/docs/ia/iowa code_422_5.md

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+# Iowa Code § 422.5 — Tax Imposed - Rates
+
+- **Jurisdiction:** IA
+- **Corpus:** Iowa Code
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://www.legis.iowa.gov/law/statutory](https://www.legis.iowa.gov/law/statutory)
+- **Hierarchy:** `Iowa Code > Title X > Subtitle 2 > Chapter 422 > Subchapter II > § 422.5`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Imposes personal income tax transitioning to a flat 3.80% rate under SF 2442 in Iowa.
+
+## Texto Estatutario Oficial (Español)
+
+Impone impuesto sobre la renta personal en transición hacia una tasa fija uniforme del 3.80% bajo SF 2442 en Iowa.

mcp_server_taxcode-0.5.0/docs/id/idaho code_63_3024.md

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+# Idaho Code § 63-3024 — Individuals' Tax and Tax on Estates and Trusts
+
+- **Jurisdiction:** ID
+- **Corpus:** Idaho Code
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/](https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/)
+- **Hierarchy:** `Idaho Code > Title 63 > Chapter 30 > § 63-3024`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Imposes a flat individual income tax rate of 5.695% on taxable income under HB 521 in Idaho.
+
+## Texto Estatutario Oficial (Español)
+
+Impone una tasa impositiva individual fija del 5.695% sobre el ingreso gravable de individuos bajo HB 521 en Idaho.

mcp_server_taxcode-0.5.0/docs/in/ind. code_6_3_2_1.md

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+# Ind. Code § 6-3-2-1 — Imposition of Adjusted Gross Income Tax
+
+- **Jurisdiction:** IN
+- **Corpus:** Ind. Code
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [http://iga.in.gov/legislative/laws/current/ic/title/6/article/3/chapter/2/](http://iga.in.gov/legislative/laws/current/ic/title/6/article/3/chapter/2/)
+- **Hierarchy:** `Ind. Code > Title 6 > Article 3 > Chapter 2 > § 6-3-2-1`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Imposes flat adjusted gross income tax of 3.05% for 2024 alongside county local income taxes (LIT) in Indiana.
+
+## Texto Estatutario Oficial (Español)
+
+Impone una tasa fija de impuesto sobre el ingreso bruto ajustado del 3.05% para 2024 junto a impuestos locales de condado (LIT) en Indiana.

mcp_server_taxcode-0.5.0/docs/ks/k.s.a._79_32,110.md

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+# Kan. Stat. Ann. § 79-32,110 — Tax Imposed - Classes of Taxpayers
+
+- **Jurisdiction:** KS
+- **Corpus:** K.S.A.
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/](http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/)
+- **Hierarchy:** `K.S.A. > Chapter 79 > Article 32 > § 79-32,110`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Imposes individual income tax at rates of 5.20% and 5.58% under 2024 Special Session SB 1 in Kansas.
+
+## Texto Estatutario Oficial (Español)
+
+Impone impuesto sobre el ingreso individual a tasas del 5.20% y 5.58% bajo la sesión extraordinaria de 2024 SB 1 en Kansas.

mcp_server_taxcode-0.5.0/docs/ky/krs_141_020.md

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+# Ky. Rev. Stat. Ann. § 141.020 — Levy of Tax on Individuals
+
+- **Jurisdiction:** KY
+- **Corpus:** KRS
+- **Effective Year:** 2024
+- **Superseded Year:** Current / In Force
+- **Source:** [https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53235](https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53235)
+- **Hierarchy:** `KRS > Title XI > Chapter 141 > § 141.020`
+- **Cross References:** 
+
+## Operative Statutory Language (English)
+
+Imposes flat individual income tax rate of 4.0% on net income under statutory rate-reduction triggers in Kentucky.
+
+## Texto Estatutario Oficial (Español)
+
+Impone una tasa fija de impuesto sobre la renta del 4.0% sobre el ingreso neto bajo criterios estatutarios de reducción en Kentucky.

mcp_server_taxcode-0.5.0/docs/la/la. r.s._47_32.md

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+# La. Rev. Stat. Ann. § 47:32 — Flat Individual Income Tax Rate (Act 11 of 2024 3rd Ex. Sess.)
+
+- **Jurisdiction:** LA
+- **Corpus:** La. R.S.
+- **Effective Year:** 2025
+- **Superseded Year:** Current / In Force
+- **Source:** [https://www.legis.la.gov/legis/Law.aspx?d=101946](https://www.legis.la.gov/legis/Law.aspx?d=101946)
+- **Hierarchy:** `La. R.S. > Title 47 > Subtitle II > Chapter 1 > Part I > § 47:32`
+- **Cross References:** `La. Rev. Stat. Ann. § 47:32`
+
+## Operative Statutory Language (English)
+
+Imposes a flat individual income tax rate of 3.00% on net taxable income effective for tax periods beginning on or after January 1, 2025 (Act 11 of 2024).
+
+## Texto Estatutario Oficial (Español)
+
+Impone una tasa fija de impuesto sobre la renta del 3.00% sobre el ingreso neto gravable de individuos a partir del 1 de enero de 2025 (Act 11 de 2024).

mcp_server_taxcode-0.5.0/docs/la/la. r.s._47_32_2022.md

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+# La. Rev. Stat. Ann. § 47:32 — Rates of Tax (Graduated Schedule through 2024)
+
+- **Jurisdiction:** LA
+- **Corpus:** La. R.S.
+- **Effective Year:** 2022
+- **Superseded Year:** 2025
+- **Source:** [https://www.legis.la.gov/legis/Law.aspx?d=101946](https://www.legis.la.gov/legis/Law.aspx?d=101946)
+- **Hierarchy:** `La. R.S. > Title 47 > Subtitle II > Chapter 1 > Part I > § 47:32`
+- **Cross References:** `La. Rev. Stat. Ann. § 47:32`
+
+## Operative Statutory Language (English)
+
+Imposes graduated personal income tax rates of 1.85%, 3.50%, and 4.25% in Louisiana applicable through tax year 2024.
+
+## Texto Estatutario Oficial (Español)
+
+Impone tasas de impuesto sobre la renta personal graduadas de 1.85%, 3.50% y 4.25% en Luisiana aplicables hasta el año contributivo 2024.