{
  "version": "2026.1",
  "generated_by": "backend/tools/authority_dump.c --policy (QuantCalc frozen state-tax engine, ss_rule/ss_exempt_agi_single/ss_exempt_agi_mfj/ss_hoh_uses_mfj fields)",
  "source": "QuantCalc frozen state engine (backend/src/state_tax.c) — 2026 statutory Social Security taxability formulas per jurisdiction",
  "generated_at": "2026-07-21T13:27:01.915Z",
  "jurisdiction_count": 51,
  "taxing_jurisdiction_count": 8,
  "fields": [
    "code",
    "name",
    "taxes_ss",
    "ss_rule",
    "ss_rule_name",
    "ss_rule_description",
    "ss_exempt_agi_single",
    "ss_exempt_agi_mfj",
    "ss_hoh_uses_mfj"
  ],
  "rows": [
    {
      "code": "AL",
      "name": "Alabama",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "AK",
      "name": "Alaska",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "CA",
      "name": "California",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "CO",
      "name": "Colorado",
      "taxes_ss": 1,
      "ss_rule": 8,
      "ss_rule_name": "Age-tiered: full exemption 65+, partial relief 55-64, full tax under 55",
      "ss_rule_description": "Filers 65+ are fully exempt regardless of AGI. Filers 55-64 are exempt when AGI is at/below the threshold, else get a $20,000-capped subtraction. Filers under 55 get NO subtraction at all — Social Security is taxed in full, just like any other state that fully taxes SS.",
      "ss_exempt_agi_single": 75000,
      "ss_exempt_agi_mfj": 95000,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "taxes_ss": 1,
      "ss_rule": 3,
      "ss_rule_name": "Exempt below threshold, 25% of gross taxed above",
      "ss_rule_description": "Social Security is fully exempt when AGI is at or below the threshold. Above the threshold, 25% of GROSS Social Security benefits is included in the state tax base (capped at the federally-taxable amount).",
      "ss_exempt_agi_single": 75000,
      "ss_exempt_agi_mfj": 100000,
      "ss_hoh_uses_mfj": 1
    },
    {
      "code": "DE",
      "name": "Delaware",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "FL",
      "name": "Florida",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "ID",
      "name": "Idaho",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "IL",
      "name": "Illinois",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "IN",
      "name": "Indiana",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "IA",
      "name": "Iowa",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "KS",
      "name": "Kansas",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "ME",
      "name": "Maine",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "MD",
      "name": "Maryland",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "MI",
      "name": "Michigan",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "taxes_ss": 1,
      "ss_rule": 4,
      "ss_rule_name": "Subtraction phases out above threshold",
      "ss_rule_description": "Social Security is fully exempt when AGI is at or below the threshold. Above it, the exemption (subtraction) phases out 10% per $4,000 of AGI over the threshold ($2,000 for Married Filing Separately) until it reaches $0.",
      "ss_exempt_agi_single": 86410,
      "ss_exempt_agi_mfj": 110780,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "MO",
      "name": "Missouri",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "MT",
      "name": "Montana",
      "taxes_ss": 1,
      "ss_rule": 2,
      "ss_rule_name": "Always taxed (federal conformity)",
      "ss_rule_description": "Social Security is taxed in full, at every income level — there is no AGI exemption threshold at all (this state conforms to the federal taxable-SS amount).",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "NV",
      "name": "Nevada",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "taxes_ss": 1,
      "ss_rule": 1,
      "ss_rule_name": "Exempt below threshold, full tax above (cliff)",
      "ss_rule_description": "Social Security is fully exempt when AGI is at or below the threshold. Above the threshold, the ENTIRE federally-taxable amount is taxed — a hard cliff, not a phase-out.",
      "ss_exempt_agi_single": 100000,
      "ss_exempt_agi_mfj": 150000,
      "ss_hoh_uses_mfj": 1
    },
    {
      "code": "NY",
      "name": "New York",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "OH",
      "name": "Ohio",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "OR",
      "name": "Oregon",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "taxes_ss": 1,
      "ss_rule": 7,
      "ss_rule_name": "Exempt only at Full Retirement Age (67)+ and below threshold",
      "ss_rule_description": "Social Security is exempt ONLY for filers who are at/above Full Retirement Age (67) AND whose AGI is at/below the threshold. Any filer who fails either test — younger than 67, or over the AGI threshold — is taxed on the full amount.",
      "ss_exempt_agi_single": 107000,
      "ss_exempt_agi_mfj": 133750,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "taxes_ss": 1,
      "ss_rule": 6,
      "ss_rule_name": "Credit phases out above threshold",
      "ss_rule_description": "A nonrefundable tax credit fully offsets the state tax on Social Security when AGI is at or below the threshold. Above it, the credit phases out $0.025 per $1 of AGI over the threshold.",
      "ss_exempt_agi_single": 54000,
      "ss_exempt_agi_mfj": 90000,
      "ss_hoh_uses_mfj": 1
    },
    {
      "code": "VT",
      "name": "Vermont",
      "taxes_ss": 1,
      "ss_rule": 5,
      "ss_rule_name": "Exemption ramps out above threshold",
      "ss_rule_description": "Social Security is fully exempt when AGI is at or below the threshold. Above it, the exemption is ratably phased out over the next $10,000 of AGI.",
      "ss_exempt_agi_single": 55000,
      "ss_exempt_agi_mfj": 70000,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "VA",
      "name": "Virginia",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "WA",
      "name": "Washington",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "taxes_ss": 0,
      "ss_rule": 0,
      "ss_rule_name": "Fully exempt",
      "ss_rule_description": "Social Security benefits are fully exempt from state income tax, regardless of income.",
      "ss_exempt_agi_single": 0,
      "ss_exempt_agi_mfj": 0,
      "ss_hoh_uses_mfj": 0
    }
  ],
  "ss_rule_legend": [
    {
      "ss_rule": 0,
      "name": "Fully exempt",
      "description": "Social Security benefits are fully exempt from state income tax, regardless of income."
    },
    {
      "ss_rule": 1,
      "name": "Exempt below threshold, full tax above (cliff)",
      "description": "Social Security is fully exempt when AGI is at or below the threshold. Above the threshold, the ENTIRE federally-taxable amount is taxed — a hard cliff, not a phase-out."
    },
    {
      "ss_rule": 2,
      "name": "Always taxed (federal conformity)",
      "description": "Social Security is taxed in full, at every income level — there is no AGI exemption threshold at all (this state conforms to the federal taxable-SS amount)."
    },
    {
      "ss_rule": 3,
      "name": "Exempt below threshold, 25% of gross taxed above",
      "description": "Social Security is fully exempt when AGI is at or below the threshold. Above the threshold, 25% of GROSS Social Security benefits is included in the state tax base (capped at the federally-taxable amount)."
    },
    {
      "ss_rule": 4,
      "name": "Subtraction phases out above threshold",
      "description": "Social Security is fully exempt when AGI is at or below the threshold. Above it, the exemption (subtraction) phases out 10% per $4,000 of AGI over the threshold ($2,000 for Married Filing Separately) until it reaches $0."
    },
    {
      "ss_rule": 5,
      "name": "Exemption ramps out above threshold",
      "description": "Social Security is fully exempt when AGI is at or below the threshold. Above it, the exemption is ratably phased out over the next $10,000 of AGI."
    },
    {
      "ss_rule": 6,
      "name": "Credit phases out above threshold",
      "description": "A nonrefundable tax credit fully offsets the state tax on Social Security when AGI is at or below the threshold. Above it, the credit phases out $0.025 per $1 of AGI over the threshold."
    },
    {
      "ss_rule": 7,
      "name": "Exempt only at Full Retirement Age (67)+ and below threshold",
      "description": "Social Security is exempt ONLY for filers who are at/above Full Retirement Age (67) AND whose AGI is at/below the threshold. Any filer who fails either test — younger than 67, or over the AGI threshold — is taxed on the full amount."
    },
    {
      "ss_rule": 8,
      "name": "Age-tiered: full exemption 65+, partial relief 55-64, full tax under 55",
      "description": "Filers 65+ are fully exempt regardless of AGI. Filers 55-64 are exempt when AGI is at/below the threshold, else get a $20,000-capped subtraction. Filers under 55 get NO subtraction at all — Social Security is taxed in full, just like any other state that fully taxes SS."
    }
  ],
  "related_dataset": {
    "title": "State Retirement Tax Data 2026",
    "url": "https://quantcalc.app/data/state-retirement-tax/2026/"
  }
}