{
  "version": "2026.1",
  "generated_by": "backend/tools/authority_dump.c --policy (QuantCalc frozen state-tax engine)",
  "source": "QuantCalc frozen state engine",
  "generated_at": "2026-07-20T19:52:38.481Z",
  "jurisdiction_count": 51,
  "fields": [
    "code",
    "name",
    "top_rate_single",
    "num_brackets_single",
    "std_single",
    "std_mfj",
    "taxes_ss",
    "exempts_qualified_retirement",
    "retirement_exclusion_single",
    "retirement_exclusion_mfj",
    "retirement_exclusion_min_age",
    "conversion_in_capped_exclusion",
    "conversion_exclusion_min_age",
    "ltcg_as_ordinary"
  ],
  "rows": [
    {
      "code": "AL",
      "name": "Alabama",
      "top_rate_single": 0.05,
      "num_brackets_single": 3,
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      "std_mfj": 8500,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 6000,
      "retirement_exclusion_mfj": 12000,
      "retirement_exclusion_min_age": 65,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "AK",
      "name": "Alaska",
      "top_rate_single": 0,
      "num_brackets_single": 0,
      "std_single": 0,
      "std_mfj": 0,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
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      "std_mfj": 32200,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
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      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "AR",
      "name": "Arkansas",
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      "std_mfj": 4940,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 6000,
      "retirement_exclusion_mfj": 12000,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "CA",
      "name": "California",
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      "std_mfj": 11412,
      "taxes_ss": 0,
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      "retirement_exclusion_mfj": 0,
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      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "CO",
      "name": "Colorado",
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      "std_mfj": 32200,
      "taxes_ss": 1,
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      "retirement_exclusion_mfj": 0,
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      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "CT",
      "name": "Connecticut",
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      "std_mfj": 24000,
      "taxes_ss": 1,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "DE",
      "name": "Delaware",
      "top_rate_single": 0.066,
      "num_brackets_single": 7,
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      "std_mfj": 6500,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 12500,
      "retirement_exclusion_mfj": 25000,
      "retirement_exclusion_min_age": 60,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "DC",
      "name": "District of Columbia",
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      "exempts_qualified_retirement": 0,
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      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "FL",
      "name": "Florida",
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      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
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      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
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      "taxes_ss": 0,
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      "retirement_exclusion_mfj": 130000,
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      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
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    },
    {
      "code": "HI",
      "name": "Hawaii",
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      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
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    },
    {
      "code": "ID",
      "name": "Idaho",
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      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "IL",
      "name": "Illinois",
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      "std_mfj": 5850,
      "taxes_ss": 0,
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      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
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      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "IN",
      "name": "Indiana",
      "top_rate_single": 0.0295,
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      "std_mfj": 2000,
      "taxes_ss": 0,
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      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "IA",
      "name": "Iowa",
      "top_rate_single": 0.038,
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      "std_mfj": 32200,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 1,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 55,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "KS",
      "name": "Kansas",
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      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
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    },
    {
      "code": "KY",
      "name": "Kentucky",
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      "conversion_exclusion_min_age": 0,
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    },
    {
      "code": "LA",
      "name": "Louisiana",
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    {
      "code": "ME",
      "name": "Maine",
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      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
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    },
    {
      "code": "MD",
      "name": "Maryland",
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      "conversion_in_capped_exclusion": 0,
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    {
      "code": "MA",
      "name": "Massachusetts",
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      "conversion_exclusion_min_age": 0,
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    },
    {
      "code": "MI",
      "name": "Michigan",
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      "code": "MN",
      "name": "Minnesota",
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      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
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    {
      "code": "MS",
      "name": "Mississippi",
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    {
      "code": "MO",
      "name": "Missouri",
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      "conversion_in_capped_exclusion": 0,
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    {
      "code": "MT",
      "name": "Montana",
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    {
      "code": "NE",
      "name": "Nebraska",
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      "code": "NV",
      "name": "Nevada",
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      "name": "New Hampshire",
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      "name": "New Jersey",
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      "code": "NM",
      "name": "New Mexico",
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    },
    {
      "code": "NY",
      "name": "New York",
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      "retirement_exclusion_min_age": 59,
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    },
    {
      "code": "NC",
      "name": "North Carolina",
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      "std_mfj": 25500,
      "taxes_ss": 0,
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      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
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    },
    {
      "code": "ND",
      "name": "North Dakota",
      "top_rate_single": 0.025,
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      "taxes_ss": 0,
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      "conversion_in_capped_exclusion": 0,
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    },
    {
      "code": "OH",
      "name": "Ohio",
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      "std_mfj": 4800,
      "taxes_ss": 0,
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      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "OK",
      "name": "Oklahoma",
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      "std_mfj": 12700,
      "taxes_ss": 0,
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      "retirement_exclusion_mfj": 20000,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
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    },
    {
      "code": "OR",
      "name": "Oregon",
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      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
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      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
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      "taxes_ss": 0,
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    },
    {
      "code": "RI",
      "name": "Rhode Island",
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      "retirement_exclusion_min_age": 67,
      "conversion_in_capped_exclusion": 0,
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    },
    {
      "code": "SC",
      "name": "South Carolina",
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    },
    {
      "code": "SD",
      "name": "South Dakota",
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      "num_brackets_single": 0,
      "std_single": 0,
      "std_mfj": 0,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "top_rate_single": 0,
      "num_brackets_single": 0,
      "std_single": 0,
      "std_mfj": 0,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "top_rate_single": 0,
      "num_brackets_single": 0,
      "std_single": 0,
      "std_mfj": 0,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "top_rate_single": 0.0445,
      "num_brackets_single": 1,
      "std_single": 16100,
      "std_mfj": 32200,
      "taxes_ss": 1,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "VT",
      "name": "Vermont",
      "top_rate_single": 0.0875,
      "num_brackets_single": 4,
      "std_single": 7850,
      "std_mfj": 15700,
      "taxes_ss": 1,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "VA",
      "name": "Virginia",
      "top_rate_single": 0.0575,
      "num_brackets_single": 4,
      "std_single": 8750,
      "std_mfj": 17500,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 12000,
      "retirement_exclusion_mfj": 24000,
      "retirement_exclusion_min_age": 65,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "WA",
      "name": "Washington",
      "top_rate_single": 0,
      "num_brackets_single": 0,
      "std_single": 0,
      "std_mfj": 0,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "top_rate_single": 0.0458,
      "num_brackets_single": 5,
      "std_single": 2000,
      "std_mfj": 4000,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "top_rate_single": 0.0765,
      "num_brackets_single": 4,
      "std_single": 13960,
      "std_mfj": 25840,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 24000,
      "retirement_exclusion_mfj": 48000,
      "retirement_exclusion_min_age": 67,
      "conversion_in_capped_exclusion": 1,
      "conversion_exclusion_min_age": 67,
      "ltcg_as_ordinary": 1
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "top_rate_single": 0,
      "num_brackets_single": 0,
      "std_single": 0,
      "std_mfj": 0,
      "taxes_ss": 0,
      "exempts_qualified_retirement": 0,
      "retirement_exclusion_single": 0,
      "retirement_exclusion_mfj": 0,
      "retirement_exclusion_min_age": 0,
      "conversion_in_capped_exclusion": 0,
      "conversion_exclusion_min_age": 0,
      "ltcg_as_ordinary": 0
    }
  ]
}
