{"ok":true,"description":"Versioned registry of government-defined constants used by Worthune's verified models. Statuses: verified (confirmed against the cited primary source), repo-asserted (pending human re-confirmation), historical (superseded, kept for the record).","count":84,"facts":[{"id":"irs.415c.overall-limit.2024","label":"IRC §415(c) overall defined-contribution limit","value":69000,"unit":"USD","period":"TY2024","jurisdiction":"US-federal","source":{"name":"IRS Notice 2023-75","url":"https://www.irs.gov/pub/irs-drop/n-23-75.pdf"},"verifiedOn":"2026-08-13","status":"historical","notes":"Superseded: engine now reads IRS_415C_LIMIT (TY2026) from this registry."},{"id":"irs.415c.overall-limit.2026","label":"IRC §415(c) overall defined-contribution limit","value":72000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Notice 2025-67 / COLA increases table","url":"https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions"},"verifiedOn":"2026-08-13","status":"verified"},{"id":"irs.401k.elective-deferral.2026","label":"401(k)/403(b) employee elective deferral limit","value":24500,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Notice 2025-67 (newsroom: 401(k) limit increases to $24,500 for 2026)","url":"https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500"},"verifiedOn":"2026-08-13","status":"verified"},{"id":"irs.401k.catch-up-50.2026","label":"401(k) age-50 catch-up contribution limit","value":8000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS TY2026 announcements (Notice 2025-67; Rev. Proc. 2025-32 newsroom page)","url":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"},"verifiedOn":"2026-08-13","status":"verified"},{"id":"irs.401a17.comp-limit.2026","label":"IRC §401(a)(17) annual compensation limit","value":360000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Notice 2025-67 / COLA increases table ($360,000 for 2026, up from $350,000)","url":"https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions"},"verifiedOn":"2026-08-14","status":"verified","notes":"A qualified plan may not base contributions or match on compensation above this limit. Added after the Pack 2 adversarial review caught employer-match ignoring it."},{"id":"irs.ira.contribution-limit.2026","label":"Traditional/Roth IRA contribution limit","value":7500,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS TY2026 announcements (Notice 2025-67; Rev. Proc. 2025-32 newsroom page)","url":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"},"verifiedOn":"2026-08-13","status":"verified"},{"id":"irs.hsa.self-only-limit.2026","label":"HSA contribution limit, self-only coverage","value":4400,"unit":"USD","period":"TY2026 (calendar year)","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-19, §2.01(1) (the annual §223 HSA revenue procedure)","url":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf"},"verifiedOn":"2026-08-14","status":"verified","notes":"Source corrected 2026-08-14: HSA figures are set by the spring §223 revenue procedure (2025-19 for CY2026), not by Rev. Proc. 2025-32 / Notice 2025-67, which the earlier entry cited. Value unchanged, re-verified against the Rev. Proc. 2025-19 PDF itself."},{"id":"irs.hsa.family-limit.2026","label":"HSA contribution limit, family coverage","value":8750,"unit":"USD","period":"TY2026 (calendar year)","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-19, §2.01(1)","url":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"irs.hsa.catch-up-55","label":"HSA additional contribution, age 55 and over","value":1000,"unit":"USD","period":"statutory (IRC §223(b)(3), not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §223(b)(3) (fixed $1,000; not inflation-adjusted)","url":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section223&num=0&edition=prelim"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"irs.hdhp.min-deductible.self.2026","label":"HDHP minimum annual deductible, self-only coverage","value":1700,"unit":"USD","period":"TY2026 (calendar year)","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-19, §2.01(2)","url":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf"},"verifiedOn":"2026-08-14","status":"verified","notes":"Family-coverage minimum deductible: $3,400 (same section)."},{"id":"irs.hdhp.min-deductible.family.2026","label":"HDHP minimum annual deductible, family coverage","value":3400,"unit":"USD","period":"TY2026 (calendar year)","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-19, §2.01(2)","url":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"irs.hdhp.oop-max.self.2026","label":"HDHP maximum out-of-pocket, self-only coverage","value":8500,"unit":"USD","period":"TY2026 (calendar year)","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-19, §2.01(2)","url":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"irs.hdhp.oop-max.family.2026","label":"HDHP maximum out-of-pocket, family coverage","value":17000,"unit":"USD","period":"TY2026 (calendar year)","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-19, §2.01(2)","url":"https://www.irs.gov/pub/irs-drop/rp-25-19.pdf"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"irs.standard-deduction.single.2026","label":"Standard deduction, single filer","value":16100,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS TY2026 announcements (Notice 2025-67; Rev. Proc. 2025-32 newsroom page)","url":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"},"verifiedOn":"2026-08-13","status":"verified"},{"id":"irs.standard-deduction.mfj.2026","label":"Standard deduction, married filing jointly","value":32200,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS TY2026 announcements (Notice 2025-67; Rev. Proc. 2025-32 newsroom page)","url":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"},"verifiedOn":"2026-08-13","status":"verified"},{"id":"irs.estate-exemption.2024","label":"Federal estate & gift tax basic exclusion amount","value":13610000,"unit":"USD","period":"TY2024","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2023-34"},"verifiedOn":"2026-08-13","status":"historical","notes":"Superseded: UI default now reads FEDERAL_ESTATE_BASIC_EXCLUSION (TY2026) from this registry."},{"id":"irs.estate-exemption.2026","label":"Federal estate & gift tax basic exclusion amount","value":15000000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS TY2026 inflation adjustments (Rev. Proc. 2025-32 / OBBBA)","url":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"},"verifiedOn":"2026-08-13","status":"verified","notes":"Estates of decedents dying in 2026; $15,000,000 per OBBBA, confirmed on the IRS newsroom page."},{"id":"cms.partb-premium-irmaa.2026","label":"Medicare Part B standard premium, deductible, and IRMAA tiers (CY2026)","value":202.9,"unit":"USD","period":"CY2026","jurisdiction":"US-federal","source":{"name":"Federal Register 2025-20251 (CMS: Part B premium rates beginning January 1, 2026), published 2025-11-19","url":"https://www.federalregister.gov/documents/2025/11/19/2025-20251/medicare-program-medicare-part-b-monthly-actuarial-rates-premium-rates-and-annual-deductible"},"verifiedOn":"2026-08-28","status":"verified","notes":"Standard premium $202.90/mo; annual deductible $283.00. Full IRMAA tier table in MEDICARE_PARTB_2026 below, transcribed verbatim from the notice's raw text (fetched from the Federal Register API 2026-08-28) — tier comparisons preserve the notice's exact inclusive/exclusive bounds. Promoted 2026-08-28 (delegated): the notice was re-fetched independently and every threshold, adjustment and total re-confirmed against its text; boundary semantics pinned by tests. Immunosuppressive-drug-only premiums not entered (not a planning input). MAGI thresholds are indexed and must be re-entered each fall."},{"id":"nchs.us-life-table.2024","label":"US period life table, 2024 (qx by age and sex)","value":2024,"unit":"years","period":"CY2024","jurisdiction":"US-federal","source":{"name":"NCHS, United States Life Tables 2024 (NVSR vol. 75 no. 5), Tables 2–3","url":"https://ftp.cdc.gov/pub/Health_Statistics/NCHS/Publications/NVSR/75-05/"},"verifiedOn":"2026-08-28","status":"verified","notes":"The full 2×101 qx table lives in src/lib/facts-mortality.ts, GENERATED deterministically by scripts/generate_mortality_facts.py from the NCHS source workbooks (strict structural parse with invariants, no manual transcription). Promoted 2026-08-28 (delegated): the workbooks were re-downloaded and the generator re-run — output byte-identical to the committed file. PERIOD table — understates future longevity improvement, stated at use sites."},{"id":"irs.estate-tax.top-rate","label":"Federal estate tax top marginal rate","value":0.4,"unit":"ratio","period":"2013+ (ATRA, permanent)","jurisdiction":"US-federal","source":{"name":"IRC §2001(c); IRS Estate Tax overview","url":"https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax"},"verifiedOn":"2026-08-13","status":"verified"},{"id":"irs.gift.annual-exclusion.2026","label":"Annual gift tax exclusion (per recipient)","value":19000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"Rev. Proc. 2025-32, section .42(1)","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"},"verifiedOn":"2026-08-28","status":"verified","notes":"Re-verified 2026-08-28 against Rev. Proc. 2025-32 itself, section .42(1): for calendar year 2026 the first $19,000 of gifts to any person is excluded. Per-donor; gift-splitting doubles the per-donee capacity for a married couple. A short-lived duplicate id (irs.gift-annual-exclusion.2026, hyphenated) was folded into this canonical entry the same day."},{"id":"irs.qcd.annual-limit.2026","label":"Qualified charitable distribution annual limit (§408(d)(8)(A))","value":111000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Notice 2025-67 (2026 retirement plan COLAs)","url":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf"},"verifiedOn":"2026-08-29","status":"verified","notes":"Entered 2026-08-29 from the notice's own text, extracted deterministically from the primary-source PDF: \"The aggregate amount of qualified charitable distributions that are not includible in gross income under section 408(d)(8)(A) is increased from $108,000 to $111,000.\" Indexed annually (SECURE 2.0) — re-check each fall with the new COLA notice."},{"id":"irs.qcd.split-interest-limit.2026","label":"One-time QCD to a split-interest entity (§408(d)(8)(F))","value":55000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Notice 2025-67 (2026 retirement plan COLAs)","url":"https://www.irs.gov/pub/irs-drop/n-25-67.pdf"},"verifiedOn":"2026-08-29","status":"verified","notes":"Same notice, same extraction: \"The amount of qualified charitable distributions made directly to a split-interest entity that are not includible in gross income under section 408(d)(8)(F)(i)(II) pursuant to a one-time election is increased from $54,000 to $55,000.\" Counts within the annual cap; the qcd model discloses it as unmodeled rather than pretending to cover CRUT/CRAT/CGA mechanics."},{"id":"irs.brackets.single.top-of-10pct.2024","label":"Top of 10% ordinary bracket, single (RSU calc table vintage marker)","value":11600,"unit":"USD","period":"TY2024","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2023-34"},"verifiedOn":"2026-08-13","status":"historical","notes":"Superseded: the RSU federal-tax helper (federalOrdinaryTax) now reads FEDERAL_ORDINARY_BRACKETS (TY2026) from this registry."},{"id":"irs.brackets.mfj.top-of-10pct.2024","label":"Top of 10% ordinary bracket, MFJ (RSU calc table vintage marker)","value":23200,"unit":"USD","period":"TY2024","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2023-34"},"verifiedOn":"2026-08-13","status":"historical"},{"id":"irs.brackets.single.top-of-10pct.2026","label":"Top of 10% ordinary bracket, single (vintage marker for the TY2026 table)","value":12400,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS TY2026 inflation adjustments (Rev. Proc. 2025-32)","url":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"},"verifiedOn":"2026-08-13","status":"verified"},{"id":"irs.brackets.mfj.top-of-10pct.2026","label":"Top of 10% ordinary bracket, MFJ (vintage marker for the TY2026 table)","value":24800,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS TY2026 inflation adjustments (Rev. Proc. 2025-32)","url":"https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"},"verifiedOn":"2026-08-13","status":"verified"},{"id":"irs.uniform-lifetime.divisor-at-73","label":"Uniform Lifetime Table applicable denominator at age 73 (first RMD year, SECURE 2.0)","value":26.5,"unit":"years","period":"2022 tables (current)","jurisdiction":"US-federal","source":{"name":"IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime)","url":"https://www.irs.gov/publications/p590b"},"verifiedOn":"2026-08-14","status":"verified","notes":"Full table verified against the Pub 590-B (2025) PDF, Appendix B: every factor ages 73–119 plus the '120 and over' factor of 2.0. Also cross-checked against src/lib/finance/__refs__/published-references.json (rmdDivisors: 73→26.5, 75→24.6, 80→20.2, 85→16.0, 90→12.2, 100→6.4)."},{"id":"irs.uniform-lifetime.divisor-at-120plus","label":"Uniform Lifetime Table applicable denominator, age 120 and over","value":2,"unit":"years","period":"2022 tables (current)","jurisdiction":"US-federal","source":{"name":"IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime)","url":"https://www.irs.gov/publications/p590b"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"irs.ltcg.zero-rate-top.single.2026","label":"LTCG maximum zero-rate amount, single (§1(h), §1(j)(5))","value":49450,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-32, §.03 Maximum Capital Gains Rate","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"},"verifiedOn":"2026-08-14","status":"verified","notes":"All four pairs verified against the Rev. Proc. PDF: single 49,450/545,500; MFJ 98,900/613,700; MFS 49,450/306,850; HoH 66,200/579,600. The engine exposes single and MFJ (its filingStatus domain)."},{"id":"irs.ltcg.zero-rate-top.mfj.2026","label":"LTCG maximum zero-rate amount, married filing jointly (§1(h), §1(j)(5))","value":98900,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-32, §.03 Maximum Capital Gains Rate","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"irs.niit.rate","label":"Net investment income tax rate","value":0.038,"unit":"ratio","period":"2013+ (IRC §1411, permanent)","jurisdiction":"US-federal","source":{"name":"IRC §1411; IRS Topic 559 (Net Investment Income Tax)","url":"https://www.irs.gov/taxtopics/tc559"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"irs.niit.threshold.single","label":"NIIT MAGI threshold, single (statutory, not inflation-indexed)","value":200000,"unit":"USD","period":"2013+ (IRC §1411, permanent)","jurisdiction":"US-federal","source":{"name":"IRC §1411(b); IRS Topic 559","url":"https://www.irs.gov/taxtopics/tc559"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"irs.niit.threshold.mfj","label":"NIIT MAGI threshold, married filing jointly (statutory, not inflation-indexed)","value":250000,"unit":"USD","period":"2013+ (IRC §1411, permanent)","jurisdiction":"US-federal","source":{"name":"IRC §1411(b); IRS Topic 559","url":"https://www.irs.gov/taxtopics/tc559"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"irs.amt.exemption.single.2026","label":"AMT exemption, unmarried individuals (§55(d)(1))","value":90100,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-32, §2.10 Exemption Amounts for Alternative Minimum Tax","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.amt.exemption.mfj.2026","label":"AMT exemption, joint returns or surviving spouses (§55(d)(1))","value":140200,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-32, §2.10 Exemption Amounts for Alternative Minimum Tax","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.amt.phaseout-threshold.single.2026","label":"AMT exemption phaseout threshold, unmarried individuals (§55(d)(2))","value":500000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-32, §2.10 (phaseout table)","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"},"verifiedOn":"2026-08-16","status":"verified","notes":"Complete-phaseout amount per the same table: $680,200 (= threshold + exemption / 0.5)."},{"id":"irs.amt.phaseout-threshold.mfj.2026","label":"AMT exemption phaseout threshold, joint returns (§55(d)(2))","value":1000000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-32, §2.10 (phaseout table); §55(d)(4)(B)","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"},"verifiedOn":"2026-08-16","status":"verified","notes":"Not inflation-adjusted for taxable years beginning before 2027 (§55(d)(4)(B) as amended by OBBBA §70107). Complete phaseout at $1,280,400."},{"id":"irs.amt.28pct-breakpoint.2026","label":"AMT 28%-rate breakpoint, excess taxable income (§55(b)(1))","value":244500,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-32, §2.10 (28-percent-rate table)","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"},"verifiedOn":"2026-08-16","status":"verified","notes":"Applies to all filing statuses the engine supports; the MFS amount ($122,250) is out of the model's filingStatus domain."},{"id":"irs.amt.rate.low","label":"AMT rate below the 28% breakpoint","value":0.26,"unit":"ratio","period":"statutory (IRC §55(b)(1)(A), not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §55(b)(1)(A)","url":"https://www.law.cornell.edu/uscode/text/26/55"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.amt.rate.high","label":"AMT rate above the 28% breakpoint","value":0.28,"unit":"ratio","period":"statutory (IRC §55(b)(1)(A), not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §55(b)(1)(A)","url":"https://www.law.cornell.edu/uscode/text/26/55"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.amt.phaseout-rate","label":"AMT exemption phaseout rate (per dollar of AMTI above threshold)","value":0.5,"unit":"ratio","period":"TY2026+ (IRC §55(d)(2) as amended by OBBBA §70107)","jurisdiction":"US-federal","source":{"name":"IRC §55(d)(2) (OBBBA §70107); confirmed by Rev. Proc. 2025-32 §2.10 complete-phaseout column","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.qsbs.cap.per-issuer.legacy","label":"QSBS per-issuer cumulative cap, stock acquired on or before 2025-07-04 (§1202(b)(4)(A))","value":10000000,"unit":"USD","period":"statutory (not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §1202(b)(4)(A)","url":"https://www.law.cornell.edu/uscode/text/26/1202"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.qsbs.cap.per-issuer.obbba.2026","label":"QSBS per-issuer cumulative cap, stock acquired after 2025-07-04 (§1202(b)(4)(B))","value":15000000,"unit":"USD","period":"TY2026 (indexed from TY2027, §1202(b)(5))","jurisdiction":"US-federal","source":{"name":"IRC §1202(b)(4)(B) as added by OBBBA §70431","url":"https://www.law.cornell.edu/uscode/text/26/1202"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.qsbs.cap.basis-multiple","label":"QSBS per-issuer cap: adjusted-basis multiple (§1202(b)(1)(B))","value":10,"unit":"ratio","period":"statutory (not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §1202(b)(1)(B)","url":"https://www.law.cornell.edu/uscode/text/26/1202"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.qsbs.amt-preference-rate","label":"AMT preference: share of §1202-excluded gain added back (§57(a)(7))","value":0.07,"unit":"ratio","period":"statutory (not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §57(a)(7)","url":"https://www.law.cornell.edu/uscode/text/26/57"},"verifiedOn":"2026-08-16","status":"verified","notes":"Applies to sub-100% exclusions; §1202(a)(4)(C) exempts 100%-exclusion stock. The engine applies 7% uniformly to sub-100% exclusions (spec documents the 1993–2000-acquisition approximation)."},{"id":"irs.ss-taxation.base.single","label":"SS taxation base amount, single (§86(c)(1))","value":25000,"unit":"USD","period":"statutory (not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §86(c)(1)","url":"https://www.law.cornell.edu/uscode/text/26/86"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.ss-taxation.base.mfj","label":"SS taxation base amount, married filing jointly (§86(c)(1)(B))","value":32000,"unit":"USD","period":"statutory (not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §86(c)(1)(B)","url":"https://www.law.cornell.edu/uscode/text/26/86"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.ss-taxation.adjusted-base.single","label":"SS taxation adjusted base amount, single (§86(c)(2))","value":34000,"unit":"USD","period":"statutory (not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §86(c)(2)","url":"https://www.law.cornell.edu/uscode/text/26/86"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.ss-taxation.adjusted-base.mfj","label":"SS taxation adjusted base amount, married filing jointly (§86(c)(2)(B))","value":44000,"unit":"USD","period":"statutory (not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §86(c)(2)(B)","url":"https://www.law.cornell.edu/uscode/text/26/86"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.ss-taxation.inclusion.tier1","label":"SS benefit inclusion rate between base and adjusted base (§86(a)(1))","value":0.5,"unit":"ratio","period":"statutory (not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §86(a)(1)","url":"https://www.law.cornell.edu/uscode/text/26/86"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.ss-taxation.inclusion.tier2","label":"SS benefit maximum inclusion rate above the adjusted base (§86(a)(2))","value":0.85,"unit":"ratio","period":"statutory (not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §86(a)(2)","url":"https://www.law.cornell.edu/uscode/text/26/86"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"cms.irmaa.tier1-threshold.single.2026","label":"IRMAA first-tier MAGI boundary, single (2026)","value":109000,"unit":"USD","period":"CY2026","jurisdiction":"US-federal","source":{"name":"CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14)","url":"https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"cms.irmaa.tier1-threshold.mfj.2026","label":"IRMAA first-tier MAGI boundary, married filing jointly (2026)","value":218000,"unit":"USD","period":"CY2026","jurisdiction":"US-federal","source":{"name":"CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14)","url":"https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"cms.irmaa.partb.top-surcharge.2026","label":"IRMAA Part B top-tier monthly surcharge (2026)","value":487,"unit":"USD","period":"CY2026","jurisdiction":"US-federal","source":{"name":"CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14)","url":"https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"cms.irmaa.partd.top-surcharge.2026","label":"IRMAA Part D top-tier monthly surcharge (2026)","value":91,"unit":"USD","period":"CY2026","jurisdiction":"US-federal","source":{"name":"CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14)","url":"https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.aca.applicable-pct.floor.2026","label":"ACA applicable percentage, bottom of the table (< 133% FPL), TY2026","value":0.021,"unit":"ratio","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-25, §3.01 Applicable Percentage Table for 2026","url":"https://www.irs.gov/pub/irs-drop/rp-25-25.pdf"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.aca.applicable-pct.cap.2026","label":"ACA applicable percentage, top of the table (300–400% FPL), TY2026","value":0.0996,"unit":"ratio","period":"TY2026","jurisdiction":"US-federal","source":{"name":"IRS Rev. Proc. 2025-25, §3.01 Applicable Percentage Table for 2026","url":"https://www.irs.gov/pub/irs-drop/rp-25-25.pdf"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"hhs.fpl.household-of-one.2025","label":"HHS poverty guideline, one person, 48 contiguous states + DC (2025 — the vintage 2026-coverage ACA subsidies key off)","value":15650,"unit":"USD","period":"CY2025 guidelines (used for 2026 coverage year)","jurisdiction":"US-federal","source":{"name":"HHS Annual Update of the Poverty Guidelines, 90 FR 5917 (2025-01-17)","url":"https://www.federalregister.gov/documents/2025/01/17/2025-01377/annual-update-of-the-hhs-poverty-guidelines"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"hhs.fpl.per-additional-person.2025","label":"HHS poverty guideline, per additional household member, 48 contiguous states + DC (2025)","value":5500,"unit":"USD","period":"CY2025 guidelines (used for 2026 coverage year)","jurisdiction":"US-federal","source":{"name":"HHS Annual Update of the Poverty Guidelines, 90 FR 5917 (2025-01-17)","url":"https://www.federalregister.gov/documents/2025/01/17/2025-01377/annual-update-of-the-hhs-poverty-guidelines"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"ssa.life-table.male.e0.2023","label":"Life expectancy at birth, male (SSA Period Life Table 2023)","value":75.79,"unit":"years","period":"2023 period table (2026 Trustees Report)","jurisdiction":"US-federal","source":{"name":"SSA OACT Actuarial Life Table (Period Life Table 2023)","url":"https://www.ssa.gov/oact/STATS/table4c6.html"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"ssa.life-table.female.e0.2023","label":"Life expectancy at birth, female (SSA Period Life Table 2023)","value":81.06,"unit":"years","period":"2023 period table (2026 Trustees Report)","jurisdiction":"US-federal","source":{"name":"SSA OACT Actuarial Life Table (Period Life Table 2023)","url":"https://www.ssa.gov/oact/STATS/table4c6.html"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"ssa.life-table.male.ex-at-65.2023","label":"Remaining life expectancy at 65, male (SSA Period Life Table 2023)","value":18.12,"unit":"years","period":"2023 period table (2026 Trustees Report)","jurisdiction":"US-federal","source":{"name":"SSA OACT Actuarial Life Table (Period Life Table 2023)","url":"https://www.ssa.gov/oact/STATS/table4c6.html"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"ssa.life-table.female.ex-at-65.2023","label":"Remaining life expectancy at 65, female (SSA Period Life Table 2023)","value":20.66,"unit":"years","period":"2023 period table (2026 Trustees Report)","jurisdiction":"US-federal","source":{"name":"SSA OACT Actuarial Life Table (Period Life Table 2023)","url":"https://www.ssa.gov/oact/STATS/table4c6.html"},"verifiedOn":"2026-08-16","status":"verified"},{"id":"irs.6654.safe-harbor.current-year-pct","label":"Estimated-tax safe harbor: share of current-year tax","value":0.9,"unit":"ratio","period":"statutory (IRC §6654(d)(1)(B)(i), not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §6654(d)(1)(B)(i); IRS Form 1040-ES instructions","url":"https://www.law.cornell.edu/uscode/text/26/6654"},"verifiedOn":"2026-08-15","status":"verified"},{"id":"irs.6654.safe-harbor.prior-year-pct","label":"Estimated-tax safe harbor: share of prior-year tax (AGI ≤ $150,000)","value":1,"unit":"ratio","period":"statutory (IRC §6654(d)(1)(B)(ii), not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §6654(d)(1)(B)(ii); IRS Form 1040-ES instructions","url":"https://www.law.cornell.edu/uscode/text/26/6654"},"verifiedOn":"2026-08-15","status":"verified"},{"id":"irs.6654.safe-harbor.prior-year-pct.high-agi","label":"Estimated-tax safe harbor: share of prior-year tax when prior-year AGI exceeds $150,000","value":1.1,"unit":"ratio","period":"statutory (IRC §6654(d)(1)(C), not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §6654(d)(1)(C); IRS Form 1040-ES instructions","url":"https://www.law.cornell.edu/uscode/text/26/6654"},"verifiedOn":"2026-08-15","status":"verified"},{"id":"irs.6654.high-agi-threshold","label":"Estimated-tax safe harbor: prior-year AGI threshold for the 110% rule","value":150000,"unit":"USD","period":"statutory (IRC §6654(d)(1)(C)(i), not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §6654(d)(1)(C)(i); IRS Form 1040-ES instructions","url":"https://www.law.cornell.edu/uscode/text/26/6654"},"verifiedOn":"2026-08-15","status":"verified","notes":"Strictly greater than $150,000 triggers the 110% rule; exactly $150,000 keeps 100% (the spec pins this boundary with a curated case). $75,000 if married filing separately — outside the model's contract, which does not take filing status."},{"id":"irs.6654.de-minimis-balance","label":"Estimated-tax de minimis: no payments required when balance after withholding is under this","value":1000,"unit":"USD","period":"statutory (IRC §6654(e)(1), not indexed)","jurisdiction":"US-federal","source":{"name":"IRC §6654(e)(1); IRS Form 1040-ES instructions","url":"https://www.law.cornell.edu/uscode/text/26/6654"},"verifiedOn":"2026-08-15","status":"verified"},{"id":"sba.7a.guaranty-pct.small","label":"SBA 7(a) guaranty percentage, loans of $150,000 or less","value":0.85,"unit":"ratio","period":"statutory (15 U.S.C. §636(a)(2)(A))","jurisdiction":"US-federal","source":{"name":"15 U.S.C. §636(a)(2)(A) (Small Business Act §7(a)(2)(A))","url":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section636&num=0&edition=prelim"},"verifiedOn":"2026-08-14","status":"verified","notes":"85% of the outstanding balance for loans not exceeding $150,000; 75% above (companion entry). Maximum guaranteed amount $3,750,000 per §636(a)(3) — reached exactly at the $5M gross cap × 75%."},{"id":"sba.7a.guaranty-pct.large","label":"SBA 7(a) guaranty percentage, loans over $150,000","value":0.75,"unit":"ratio","period":"statutory (15 U.S.C. §636(a)(2)(A))","jurisdiction":"US-federal","source":{"name":"15 U.S.C. §636(a)(2)(A) (Small Business Act §7(a)(2)(A))","url":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section636&num=0&edition=prelim"},"verifiedOn":"2026-08-14","status":"verified"},{"id":"sba.7a.upfront-fee.tier-150k-700k.fy2026","label":"SBA 7(a) upfront guaranty fee, gross loans $150,001–$700,000 (vintage marker for the FY2026 schedule)","value":0.03,"unit":"ratio","period":"FY2026 (loans approved 2025-10-01 through 2026-09-30)","jurisdiction":"US-federal","source":{"name":"SBA Information Notice 5000-872051, 7(a) Fees Effective October 1, 2025 for Fiscal Year 2026","url":"https://www.sba.gov/document/information-notice-5000-872051-7a-fees-effective-october-1-2025-fiscal-year-2026"},"verifiedOn":"2026-08-14","status":"verified","notes":"Full FY2026 schedule verified against the notice PDF: fees apply to the GUARANTEED portion, tiered by GROSS loan amount — ≤$150k: 2%; $150,001–$700k: 3%; $700,001–$5M: 3.5% of the guaranteed portion up to $1M plus 3.75% above $1M; maturities ≤12 months: 0.25%. The 0.55% annual service fee is lender-paid and may not be passed to the borrower. Manufacturer (≤$950k) and veteran SBA Express waivers exist; the engine documents them as exclusions."},{"id":"ssa.claim-at-62.factor.fra-67","label":"Benefit at 62 as fraction of PIA, for FRA 67 (60 months early)","value":0.7,"unit":"ratio","period":"permanent (birth year 1960+)","jurisdiction":"US-federal","source":{"name":"SSA, Effect of Early or Delayed Retirement","url":"https://www.ssa.gov/oact/quickcalc/early_late.html"},"verifiedOn":"2026-08-13","status":"verified","notes":"FRA-67 reference value. Since spec v1.1.0 (2026-08-13) the engine derives factors from the general SSA formulas (5/9 of 1%/month for the first 36 months early, 5/12 of 1%/month beyond, 8%/yr delayed credits), exact for any integer FRA 65–67; this entry pins the FRA-67 endpoint the formulas must reproduce."},{"id":"ssa.delayed-credit-to-70.factor.fra-67","label":"Benefit at 70 as multiple of PIA, for FRA 67 (8%/yr × 3 yrs)","value":1.24,"unit":"ratio","period":"permanent (birth year 1943+ credit rate)","jurisdiction":"US-federal","source":{"name":"SSA, Delayed Retirement Credits","url":"https://www.ssa.gov/benefits/retirement/planner/delayret.html"},"verifiedOn":"2026-08-13","status":"verified","notes":"Exact only when FRA is 67; see companion entry's note."},{"id":"state.il.flat-income-rate.ty2025","label":"Illinois flat individual income tax rate (TY2025)","value":0.0495,"unit":"ratio","period":"TY2025","jurisdiction":"US-state","source":{"name":"Illinois DOR, Income Tax Rates (individual: 4.95% since 2017-07-01)","url":"https://tax.illinois.gov/research/taxrates/income.html"},"verifiedOn":"2026-08-28","status":"verified","notes":"Verified 2026-08-28 against tax.illinois.gov (4.95 percent of net income, effective July 1, 2017). Rate applies to Illinois net income after the per-person exemption ($2,850 in TY2025), which the model does not apply — its input is state taxable income (spec exclusion)."},{"id":"state.pa.flat-income-rate.ty2025","label":"Pennsylvania flat personal income tax rate (TY2025)","value":0.0307,"unit":"ratio","period":"TY2025","jurisdiction":"US-state","source":{"name":"PA Department of Revenue, Current Tax Rates (personal income: 3.07%)","url":"https://www.pa.gov/agencies/revenue/resources/tax-rates.html"},"verifiedOn":"2026-08-28","status":"verified","notes":"Verified 2026-08-28 against the PA DOR tax-rates page (Personal Income Tax: 3.07 percent). PA taxes eight income classes with no standard deduction; the model's state-taxable-income input matches PA's class-total framing loosely (spec exclusion)."},{"id":"state.co.income-rate.ty2025","label":"Colorado income tax rate with TABOR reduction active (TY2025)","value":0.0425,"unit":"ratio","period":"TY2025","jurisdiction":"US-state","source":{"name":"Thomson Reuters: Colorado TABOR temporary rate reduction, TY2025","url":"https://tax.thomsonreuters.com/news/colorado-includes-temporary-income-tax-and-sales-use-tax-rate-reductions-in-revised-tabor-refund-mechanisms/"},"verifiedOn":"2026-08-27","status":"repo-asserted","notes":"Statutory rate is 4.40%; the TABOR mechanism reduces it (4.25% in TY2025) only in surplus years through 2035, so this value must be re-checked EVERY tax year — it can revert to 4.40%. Colorado's base is federal taxable income with state modifications, which the model's state-taxable-income input stands in for (spec exclusion). Verification attempted 2026-08-28: tax.colorado.gov and cdor.colorado.gov refuse datacenter egress (403), so the primary source is unreachable from this environment; stays repo-asserted. The PolicyEngine CI crosscheck agrees with 4.25% as an independent secondary."},{"id":"state.ca.bracket-1-top.single.ty2025","label":"California 1% bracket top, single (TY2025) — table vintage marker","value":11079,"unit":"USD","period":"TY2025","jurisdiction":"US-state","source":{"name":"FTB, 2025 California Tax Rate Schedules (Form 540)","url":"https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf"},"verifiedOn":"2026-08-28","status":"verified","notes":"Marker for the full 10-bracket CA table (1%–12.3% + the 1% Mental Health Services Tax above $1M, folded into the marginal table). CORRECTED 2026-08-28: the original entry transcribed the TY2024 table ($10,756 first-bracket top) from a secondary source while labeled TY2025; the whole table was re-entered from FTB's official 2025 rate schedules (Schedules X and Y). FTB indexes brackets annually — re-enter from the new schedules every tax year."},{"id":"state.ny.bracket-1-top.single.ty2025","label":"New York 4% bracket top, single (TY2025) — table vintage marker","value":8500,"unit":"USD","period":"TY2025","jurisdiction":"US-state","source":{"name":"NYS DTF, IT-201-I (2025) tax rate schedule","url":"https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf"},"verifiedOn":"2026-08-28","status":"verified","notes":"Verified 2026-08-28 against the IT-201-I (2025) rate schedule — all nine brackets, both filing statuses, match exactly. NY's tax-benefit recapture (supplemental tax) is NOT modeled — a disclosed spec exclusion that understates NY tax at high incomes."},{"id":"state.ma.surtax-threshold.ty2025","label":"Massachusetts 4% surtax threshold (TY2025)","value":1083150,"unit":"USD","period":"TY2025","jurisdiction":"US-state","source":{"name":"Massachusetts DOR, Massachusetts Tax Rates","url":"https://www.mass.gov/info-details/massachusetts-tax-rates"},"verifiedOn":"2026-08-28","status":"verified","notes":"Verified 2026-08-28 against mass.gov DOR (tax year 2025: 4% surtax above $1,083,150). MA: 5% on ordinary income plus the voter-approved 4% surtax above this inflation-indexed threshold (9% marginal above it). MA's separate rates for short-term gains are a spec exclusion. Threshold indexes annually — DOR already lists TY2026 = $1,107,750 for the fall rollover."},{"id":"state.nj.bracket-1-top.ty2025","label":"New Jersey 1.4% bracket top (TY2025) — table vintage marker","value":20000,"unit":"USD","period":"TY2025","jurisdiction":"US-state","source":{"name":"NJ Division of Taxation, 2025 NJ-1040 instructions, Tax Rate Schedules","url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf"},"verifiedOn":"2026-08-28","status":"verified","notes":"Verified 2026-08-28 against the official 2025 NJ-1040 Tax Rate Schedules (Tables A and B) — all brackets and rates match exactly: seven brackets single (1.4%–10.75%), eight married (adds the 2.45% band). NJ brackets are statutory, not indexed."},{"id":"ssa.pia.bend-point-1.2026","label":"PIA formula first bend point (2026 eligibility)","value":1286,"unit":"USD","period":"2026 eligibility year","jurisdiction":"US-federal","source":{"name":"SSA OACT, Primary Insurance Amount formula","url":"https://www.ssa.gov/oact/cola/piaformula.html"},"verifiedOn":"2026-08-28","status":"verified","notes":"Verified 2026-08-28 against the official COLA determination notice, Federal Register 2025-19763 (90 FR, 2025-11-03): the 2026 bend points are $1,286 and $7,749 ($1,285.59/$7,749.27 before rounding), 90%/32%/15% factors fixed in law. Bend points index to the AWI, so the pair is per eligibility year and needs an annual entry."},{"id":"ssa.pia.bend-point-2.2026","label":"PIA formula second bend point (2026 eligibility)","value":7749,"unit":"USD","period":"2026 eligibility year","jurisdiction":"US-federal","source":{"name":"SSA OACT, Primary Insurance Amount formula","url":"https://www.ssa.gov/oact/cola/piaformula.html"},"verifiedOn":"2026-08-28","status":"verified","notes":"See the first-bend-point entry's note (verified via FR 2025-19763)."},{"id":"state.va.bracket-1-top.ty2025","label":"Virginia 2% bracket top (TY2025) — table vintage marker","value":3000,"unit":"USD","period":"TY2025","jurisdiction":"US-state","source":{"name":"Code of Virginia § 58.1-320 (Imposition of tax)","url":"https://law.lis.virginia.gov/vacode/title58.1/section58.1-320/"},"verifiedOn":"2026-08-28","status":"verified","notes":"Verified 2026-08-28 against the statute itself (Code of Virginia § 58.1-320): 2% to $3,000, 3% to $5,000, 5% to $17,000, 5.75% above (same for all filing statuses; statutory, not indexed)."}],"docs":"https://worthune.com/facts"}