{
  "taxYear": 2026,
  "lastVerified": "2026-07-29",
  "scope": "Resident wage-income planning estimates for all 50 states. Local taxes are excluded unless the user enters an optional local rate.",
  "states": [
    {
      "state": "Alabama",
      "stateCode": "AL",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Alabama tax authority",
      "sourceUrl": "https://www.revenue.alabama.gov/individual-corporate/individual-income-tax/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Some municipalities levy occupational taxes; not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Alaska",
      "stateCode": "AK",
      "taxYear": 2026,
      "calculationMethod": "No broad state individual income tax on wage income",
      "officialSource": "Alaska tax authority",
      "sourceUrl": "https://tax.alaska.gov/programs/programs/index.aspx?60610",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": false,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "No broad state individual income tax on wages."
      ],
      "supportStatus": "no_state_income_tax"
    },
    {
      "state": "Arizona",
      "stateCode": "AZ",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Arizona tax authority",
      "sourceUrl": "https://azdor.gov/individuals",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Arkansas",
      "stateCode": "AR",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Arkansas tax authority",
      "sourceUrl": "https://www.dfa.arkansas.gov/office/income-tax-administration/individual-income-tax/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "California",
      "stateCode": "CA",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "California tax authority",
      "sourceUrl": "https://www.ftb.ca.gov/file/personal/tax-calculator-tables-rates.asp",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "California SDI and city payroll taxes are outside this income-tax estimate."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Colorado",
      "stateCode": "CO",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Colorado tax authority",
      "sourceUrl": "https://tax.colorado.gov/individual-income-tax",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local occupational privilege taxes are not included."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Connecticut",
      "stateCode": "CT",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Connecticut tax authority",
      "sourceUrl": "https://portal.ct.gov/drs/individuals/individual-tax-page",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Connecticut exemption and recapture rules are not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Delaware",
      "stateCode": "DE",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Delaware tax authority",
      "sourceUrl": "https://revenue.delaware.gov/personal-income-tax/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Wilmington earned-income tax is not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Florida",
      "stateCode": "FL",
      "taxYear": 2026,
      "calculationMethod": "No broad state individual income tax on wage income",
      "officialSource": "Florida tax authority",
      "sourceUrl": "https://floridarevenue.com/taxes/Pages/default.aspx",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": false,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "No broad state individual income tax on wages."
      ],
      "supportStatus": "no_state_income_tax"
    },
    {
      "state": "Georgia",
      "stateCode": "GA",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Georgia tax authority",
      "sourceUrl": "https://dor.georgia.gov/taxes/individual-taxes",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Hawaii",
      "stateCode": "HI",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Hawaii tax authority",
      "sourceUrl": "https://tax.hawaii.gov/geninfo/individuals/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Idaho",
      "stateCode": "ID",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Idaho tax authority",
      "sourceUrl": "https://tax.idaho.gov/taxes/income-tax/individual-income/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Illinois",
      "stateCode": "IL",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Illinois tax authority",
      "sourceUrl": "https://tax.illinois.gov/individuals.html",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Illinois uses personal exemptions rather than a standard deduction; modeled here as a basic deduction."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Indiana",
      "stateCode": "IN",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Indiana tax authority",
      "sourceUrl": "https://www.in.gov/dor/individual-income-taxes/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Indiana county income taxes are not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Iowa",
      "stateCode": "IA",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Iowa tax authority",
      "sourceUrl": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "School district surtaxes are not included."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Kansas",
      "stateCode": "KS",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Kansas tax authority",
      "sourceUrl": "https://www.ksrevenue.gov/perstaxtypes.html",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Kentucky",
      "stateCode": "KY",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Kentucky tax authority",
      "sourceUrl": "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Many Kentucky localities levy occupational taxes; not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Louisiana",
      "stateCode": "LA",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Louisiana tax authority",
      "sourceUrl": "https://revenue.louisiana.gov/IndividualIncomeTax",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Maine",
      "stateCode": "ME",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Maine tax authority",
      "sourceUrl": "https://www.maine.gov/revenue/taxes/income-estate-tax/individual-income-tax",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Maryland",
      "stateCode": "MD",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Maryland tax authority",
      "sourceUrl": "https://www.marylandcomptroller.gov/individuals/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Maryland county income tax is not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Massachusetts",
      "stateCode": "MA",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Massachusetts tax authority",
      "sourceUrl": "https://www.mass.gov/personal-income-tax",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Paid family and medical leave payroll contributions are not included."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Michigan",
      "stateCode": "MI",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Michigan tax authority",
      "sourceUrl": "https://www.michigan.gov/taxes/iit",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Michigan city income taxes are not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Minnesota",
      "stateCode": "MN",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Minnesota tax authority",
      "sourceUrl": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "The net investment income surtax does not apply to wage income in this model."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Mississippi",
      "stateCode": "MS",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Mississippi tax authority",
      "sourceUrl": "https://www.dor.ms.gov/individual/individual-income-tax-rates",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Deduction combines the basic standard deduction and personal exemption for a no-dependent estimate."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Missouri",
      "stateCode": "MO",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Missouri tax authority",
      "sourceUrl": "https://dor.mo.gov/taxation/individual/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Kansas City and St. Louis earnings taxes are not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Montana",
      "stateCode": "MT",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Montana tax authority",
      "sourceUrl": "https://mtrevenue.gov/taxes/individual-income-tax/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Nebraska",
      "stateCode": "NE",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Nebraska tax authority",
      "sourceUrl": "https://revenue.nebraska.gov/individuals/individual-income-tax",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Personal exemption credits are not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Nevada",
      "stateCode": "NV",
      "taxYear": 2026,
      "calculationMethod": "No broad state individual income tax on wage income",
      "officialSource": "Nevada tax authority",
      "sourceUrl": "https://tax.nv.gov/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": false,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "No broad state individual income tax on wages."
      ],
      "supportStatus": "no_state_income_tax"
    },
    {
      "state": "New Hampshire",
      "stateCode": "NH",
      "taxYear": 2026,
      "calculationMethod": "No broad state individual income tax on wage income",
      "officialSource": "New Hampshire tax authority",
      "sourceUrl": "https://www.revenue.nh.gov/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": false,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "New Hampshire repealed its interest and dividends tax; no tax on wage income."
      ],
      "supportStatus": "no_state_income_tax"
    },
    {
      "state": "New Jersey",
      "stateCode": "NJ",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "New Jersey tax authority",
      "sourceUrl": "https://www.nj.gov/treasury/taxation/njit.shtml",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "New Jersey payroll programs and local taxes are not included."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "New Mexico",
      "stateCode": "NM",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "New Mexico tax authority",
      "sourceUrl": "https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "New York",
      "stateCode": "NY",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "New York tax authority",
      "sourceUrl": "https://www.tax.ny.gov/pit/file/tax_tables.htm",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "New York City and Yonkers resident taxes are not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "North Carolina",
      "stateCode": "NC",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "North Carolina tax authority",
      "sourceUrl": "https://www.ncdor.gov/taxes-forms/individual-income-tax",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "North Dakota",
      "stateCode": "ND",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "North Dakota tax authority",
      "sourceUrl": "https://www.tax.nd.gov/individual",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Ohio",
      "stateCode": "OH",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Ohio tax authority",
      "sourceUrl": "https://tax.ohio.gov/individual",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Ohio municipal and school-district income taxes are not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Oklahoma",
      "stateCode": "OK",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Oklahoma tax authority",
      "sourceUrl": "https://oklahoma.gov/tax/individuals.html",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Deduction combines the standard deduction and personal exemption for a no-dependent estimate."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Oregon",
      "stateCode": "OR",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Oregon tax authority",
      "sourceUrl": "https://www.oregon.gov/dor/programs/individuals/pages/default.aspx",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Metro/Multnomah local income taxes and transit payroll taxes are not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Pennsylvania",
      "stateCode": "PA",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Pennsylvania tax authority",
      "sourceUrl": "https://www.pa.gov/agencies/revenue/tax-types/income/personal-income-tax.html",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local earned-income and Philadelphia wage taxes are not included automatically."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Rhode Island",
      "stateCode": "RI",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Rhode Island tax authority",
      "sourceUrl": "https://tax.ri.gov/help/individuals",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Personal exemption phaseouts are not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "South Carolina",
      "stateCode": "SC",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "South Carolina tax authority",
      "sourceUrl": "https://dor.sc.gov/index.php/news/information-about-h-4216",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Act 110 of 2026 applies for tax years beginning after 2025. The calculator models the new SCIAD deduction and statutory income phaseout; credits are excluded."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "South Dakota",
      "stateCode": "SD",
      "taxYear": 2026,
      "calculationMethod": "No broad state individual income tax on wage income",
      "officialSource": "South Dakota tax authority",
      "sourceUrl": "https://dor.sd.gov/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": false,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "No broad state individual income tax on wages."
      ],
      "supportStatus": "no_state_income_tax"
    },
    {
      "state": "Tennessee",
      "stateCode": "TN",
      "taxYear": 2026,
      "calculationMethod": "No broad state individual income tax on wage income",
      "officialSource": "Tennessee tax authority",
      "sourceUrl": "https://www.tn.gov/revenue.html",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": false,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "No broad state individual income tax on wages."
      ],
      "supportStatus": "no_state_income_tax"
    },
    {
      "state": "Texas",
      "stateCode": "TX",
      "taxYear": 2026,
      "calculationMethod": "No broad state individual income tax on wage income",
      "officialSource": "Texas tax authority",
      "sourceUrl": "https://comptroller.texas.gov/taxes/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": false,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "No broad state individual income tax on wages."
      ],
      "supportStatus": "no_state_income_tax"
    },
    {
      "state": "Utah",
      "stateCode": "UT",
      "taxYear": 2026,
      "calculationMethod": "flat annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Utah tax authority",
      "sourceUrl": "https://incometax.utah.gov/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Utah taxpayer credits are not modeled, so this is a conservative estimate."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Vermont",
      "stateCode": "VT",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Vermont tax authority",
      "sourceUrl": "https://tax.vermont.gov/individuals",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Deduction combines the standard deduction and personal exemption for a no-dependent estimate."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Virginia",
      "stateCode": "VA",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Virginia tax authority",
      "sourceUrl": "https://www.tax.virginia.gov/individual-income-tax",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Deduction combines the standard deduction and one personal exemption per filer."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Washington",
      "stateCode": "WA",
      "taxYear": 2026,
      "calculationMethod": "No broad state individual income tax on wage income",
      "officialSource": "Washington tax authority",
      "sourceUrl": "https://dor.wa.gov/taxes-rates/income-tax",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": false,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Washington has no tax on wage income; WA Cares and Paid Family & Medical Leave premiums are not included."
      ],
      "supportStatus": "no_state_income_tax"
    },
    {
      "state": "West Virginia",
      "stateCode": "WV",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "West Virginia tax authority",
      "sourceUrl": "https://tax.wv.gov/Individuals/PersonalIncomeTax/Pages/PersonalIncomeTax.aspx",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "Local wage income tax is not modeled."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Wisconsin",
      "stateCode": "WI",
      "taxYear": 2026,
      "calculationMethod": "progressive annual resident income-tax estimate using encoded brackets and deductions",
      "officialSource": "Wisconsin tax authority",
      "sourceUrl": "https://www.revenue.wi.gov/Pages/Individuals/home.aspx",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": true,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "The Wisconsin standard deduction phases out; a representative maximum is used."
      ],
      "supportStatus": "annual_estimate"
    },
    {
      "state": "Wyoming",
      "stateCode": "WY",
      "taxYear": 2026,
      "calculationMethod": "No broad state individual income tax on wage income",
      "officialSource": "Wyoming tax authority",
      "sourceUrl": "https://revenue.wyo.gov/",
      "lastVerified": "2026-07-29",
      "employerWithholdingTablesImplemented": false,
      "annualIncomeTaxEstimate": false,
      "statePayrollDeductionsIncluded": false,
      "localTaxesIncluded": false,
      "knownExclusions": [
        "Employer withholding tables are not implemented.",
        "Most state payroll deductions and insurance programs are not included.",
        "Local taxes are excluded unless the user enters a known local rate.",
        "Credits, dependents, reciprocity, and nonresident or part-year rules are not modeled.",
        "No broad state individual income tax on wages."
      ],
      "supportStatus": "no_state_income_tax"
    }
  ]
}