{"model":"state-income-tax","specVersion":"1.1.0","specUrl":"/api/v1/models/state-income-tax/spec","inputs":{"state":{"kind":"choice","values":["AK","FL","NV","NH","SD","TN","TX","WA","WY","IL","PA","CO","CA","NY","MA","NJ","VA"]},"stateTaxableIncome":{"kind":"float","min":0,"max":10000000},"filingStatus":{"kind":"choice","values":["single","married"]}},"arrayInputs":{},"constraints":["Input is STATE taxable income — each state's own deductions, exemptions, and base modifications are the caller's job (spec exclusion). Covers the nine no-income-tax states, the flat-rate states IL/PA/CO, and the graduated states CA/NY/MA/NJ/VA, all at TY2025 tables. filingStatus selects the graduated table and affects no flat or no-tax state. NY's tax-benefit recapture, MA's short-term-gains rates, and all local taxes are spec exclusions."],"sentinels":[],"facts":[{"id":"state.il.flat-income-rate.ty2025","label":"Illinois flat individual income tax rate (TY2025)","value":0.0495,"period":"TY2025","source":"Illinois DOR, Income Tax Rates (individual: 4.95% since 2017-07-01)"},{"id":"state.pa.flat-income-rate.ty2025","label":"Pennsylvania flat personal income tax rate (TY2025)","value":0.0307,"period":"TY2025","source":"PA Department of Revenue, Current Tax Rates (personal income: 3.07%)"},{"id":"state.co.income-rate.ty2025","label":"Colorado income tax rate with TABOR reduction active (TY2025)","value":0.0425,"period":"TY2025","source":"Thomson Reuters: Colorado TABOR temporary rate reduction, TY2025"},{"id":"state.ca.bracket-1-top.single.ty2025","label":"California 1% bracket top, single (TY2025) — table vintage marker","value":11079,"period":"TY2025","source":"FTB, 2025 California Tax Rate Schedules (Form 540)"},{"id":"state.ny.bracket-1-top.single.ty2025","label":"New York 4% bracket top, single (TY2025) — table vintage marker","value":8500,"period":"TY2025","source":"NYS DTF, IT-201-I (2025) tax rate schedule"},{"id":"state.ma.surtax-threshold.ty2025","label":"Massachusetts 4% surtax threshold (TY2025)","value":1083150,"period":"TY2025","source":"Massachusetts DOR, Massachusetts Tax Rates"},{"id":"state.nj.bracket-1-top.ty2025","label":"New Jersey 1.4% bracket top (TY2025) — table vintage marker","value":20000,"period":"TY2025","source":"NJ Division of Taxation, 2025 NJ-1040 instructions, Tax Rate Schedules"},{"id":"state.va.bracket-1-top.ty2025","label":"Virginia 2% bracket top (TY2025) — table vintage marker","value":3000,"period":"TY2025","source":"Code of Virginia § 58.1-320 (Imposition of tax)"}],"disclaimer":"Illustrative planning model, not financial advice. Outputs follow the published model spec exactly; read the spec for assumptions and exclusions before relying on any number."}