{"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verified (confirmed against the cited primary source), repo-asserted (pending human re-confirmation), historical (superseded, kept for the record).","count":89,"facts":[{"id":"irs.415c.overall-limit.2024","label":"IRC §415(c) overall defined-contribution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2023-75","url":"https://www.irs.gov/pub/irs-drop/n-23-75.pdf"},"verifiedOn":"2026-08-13","status":"historical","notes":"Superseded: engine now reads IRS_415C_LIMIT (TY2026) from this registry."},{"id":"irs.415c.overall-limit.2026","label":"IRC §415(c) overall defined-contribution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.charitable.nonitemizer-cap.single.2026","label":"Charitable deduction for non-itemizers, cash gifts cap (§170(p)), single","value":1000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"Public Law 119-21 (One Big Beautiful Bill Act) (§70424); IRS One Big Beautiful Bill provisions page","url":"https://www.congress.gov/119/plaws/publ21/PLAW-119publ21.htm"},"verifiedOn":"2026-10-11","status":"verified","notes":"§70424(a): \"Section 170(p) is amended-- (1) by striking `$300 ($600' and inserting `$1,000 ($2,000'\"; effective for \"taxable years beginning after December 31, 2025.\" IRS: \"Beginning with tax year 2026, individuals who do not itemize may deduct up to $1,000 of cash contributions made to eligible charitable organizations ($2,000 for married taxpayers filing jointly).\" §170(p) computes it \"without regard to subsections (b)(1)(G)(ii), (b)(1)(I), and (d)(1)\": no 0.5% floor, no carryover. Not indexed."},{"id":"irs.charitable.nonitemizer-cap.mfj.2026","label":"Charitable deduction for non-itemizers, cash gifts cap (§170(p)), joint return","value":2000,"unit":"USD","period":"TY2026","jurisdiction":"US-federal","source":{"name":"Public Law 119-21 (One Big Beautiful Bill Act) (§70424); IRS One Big Beautiful Bill provisions page","url":"https://www.congress.gov/119/plaws/publ21/PLAW-119publ21.htm"},"verifiedOn":"2026-10-11","status":"verified","notes":"Same section and quotes as irs.charitable.nonitemizer-cap.single.2026: \"$1,000 ($2,000\" — the parenthetical is the joint-return amount."},{"id":"irs.charitable.agi-floor.2026","label":"Floor on itemized charitable deductions, share of contribution base (§170(b)(1)(I))","value":0.005,"unit":"ratio","period":"TY2026 onward","jurisdiction":"US-federal","source":{"name":"Public Law 119-21 (One Big Beautiful Bill Act) (§70425)","url":"https://www.congress.gov/119/plaws/publ21/PLAW-119publ21.htm"},"verifiedOn":"2026-10-11","status":"verified","notes":"§70425(a): \"Any charitable contribution otherwise allowable (without regard to this subparagraph) as a deduction under this section shall be allowed only to the extent that the aggregate of such contributions exceeds 0.5 percent of the taxpayer's contribution base for the taxable year.\" Contribution base is AGI (§170(b)(1)(H)). Applies after the percentage limits (\"otherwise allowable\")."},{"id":"irs.charitable.cash-agi-limit.2026","label":"Limit on cash gifts to public charities, share of contribution base (§170(b)(1)(G)(i))","value":0.6,"unit":"ratio","period":"TY2026 onward","jurisdiction":"US-federal","source":{"name":"Public Law 119-21 (One Big Beautiful Bill Act) (§70425(b)), as codified at 26 U.S.C. 170(b)(1)(G)(i)","url":"https://www.congress.gov/119/plaws/publ21/PLAW-119publ21.htm"},"verifiedOn":"2026-10-11","status":"verified","notes":"§170(b)(1)(G)(i) as amended: \"any contribution of cash to an organization described in subparagraph (A) shall be allowed as a deduction under subsection (a) to the extent that the aggregate of such contributions does not exceed the excess of-- (I) 60 percent of the taxpayer's contribution base for the taxable year, over (II) the aggregate amount of contributions taken into account under subparagraph (A)\". The 5-year carryover of the excess ((G)(ii)) is a disclosed exclusion of the charitable-bunching model."},{"id":"irs.itemized.benefit-limit-fraction.2026","label":"Reduction of itemized deductions for the 37% bracket (§68(a)), fraction","value":0.05405405405405406,"unit":"ratio","period":"TY2026 onward","jurisdiction":"US-federal","source":{"name":"Public Law 119-21 (One Big Beautiful Bill Act) (§70111)","url":"https://www.congress.gov/119/plaws/publ21/PLAW-119publ21.htm"},"verifiedOn":"2026-10-11","status":"verified","notes":"§70111(a), new §68(a): \"the amount of the itemized deductions otherwise allowable for the taxable year (determined without regard to this section) shall be reduced by 2/37 of the lesser of-- (1) such amount of itemized deductions, or (2) so much of the taxable income of the taxpayer for the taxable year (determined without regard to this section and increased by such amount of itemized deductions) as exceeds the dollar amount at which the 37 percent rate bracket under section 1 begins\". IRS IR-2025-103 describes it as the \"limitation on the tax benefit from itemized deductions for those taxpayers in the highest tax bracket (37%)\"."},{"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"}