{
 "schema": 1,
 "asof": "2026-10-18",
 "asof_label": "October 18, 2026",
 "law_year": 2026,
 "scope": "Single-filer state schedules, asset sale of an operating business, 3.8% NIIT applied (not materially participating), no other income, zero basis.",
 "sources": [
  {
   "label": "IRS Rev. Proc. 2025-32 (2026 brackets, standard deduction, capital gain bands)",
   "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
  },
  {
   "label": "Big Sale Tax Exit Tax Map (50 states and DC, each rule tied to the state's own source)",
   "url": "https://bigsaletax.com/data/exit-tax-map-by-state/"
  }
 ],
 "federal": {
  "S": {
   "std": 16100,
   "t0": 49450,
   "t15": 545500,
   "niit": 200000,
   "ord": [
    [
     12400,
     0.1
    ],
    [
     50400,
     0.12
    ],
    [
     105700,
     0.22
    ],
    [
     201775,
     0.24
    ],
    [
     256225,
     0.32
    ],
    [
     640600,
     0.35
    ],
    [
     null,
     0.37
    ]
   ]
  },
  "J": {
   "std": 32200,
   "t0": 98900,
   "t15": 613700,
   "niit": 250000,
   "ord": [
    [
     24800,
     0.1
    ],
    [
     100800,
     0.12
    ],
    [
     211400,
     0.22
    ],
    [
     403550,
     0.24
    ],
    [
     512450,
     0.32
    ],
    [
     768700,
     0.35
    ],
    [
     null,
     0.37
    ]
   ]
  }
 },
 "states": {
  "AL": {
   "name": "Alabama",
   "state_tax": {
    "1000000": 40336,
    "3000000": 116536,
    "10000000": 383236
   },
   "rank_1m": 28,
   "rank_3m": 31,
   "rank_10m": 31
  },
  "AK": {
   "name": "Alaska",
   "state_tax": {
    "1000000": 0,
    "3000000": 0,
    "10000000": 0
   },
   "rank_1m": 42,
   "rank_3m": 42,
   "rank_10m": 42
  },
  "AZ": {
   "name": "Arizona",
   "state_tax": {
    "1000000": 25000,
    "3000000": 75000,
    "10000000": 250000
   },
   "rank_1m": 38,
   "rank_3m": 39,
   "rank_10m": 39
  },
  "AR": {
   "name": "Arkansas",
   "state_tax": {
    "1000000": 18420,
    "3000000": 55420,
    "10000000": 184920
   },
   "rank_1m": 40,
   "rank_3m": 40,
   "rank_10m": 40
  },
  "CA": {
   "name": "California",
   "state_tax": {
    "1000000": 103185,
    "3000000": 369185,
    "10000000": 1300185
   },
   "rank_1m": 1,
   "rank_3m": 1,
   "rank_10m": 1
  },
  "CO": {
   "name": "Colorado",
   "state_tax": {
    "1000000": 44000,
    "3000000": 132000,
    "10000000": 440000
   },
   "rank_1m": 25,
   "rank_3m": 26,
   "rank_10m": 26
  },
  "CT": {
   "name": "Connecticut",
   "state_tax": {
    "1000000": 69850,
    "3000000": 209650,
    "10000000": 698950
   },
   "rank_1m": 9,
   "rank_3m": 13,
   "rank_10m": 13
  },
  "DE": {
   "name": "Delaware",
   "state_tax": {
    "1000000": 64984,
    "3000000": 196984,
    "10000000": 658984
   },
   "rank_1m": 11,
   "rank_3m": 14,
   "rank_10m": 14
  },
  "DC": {
   "name": "District of Columbia",
   "state_tax": {
    "1000000": 91525,
    "3000000": 306525,
    "10000000": 1059025
   },
   "rank_1m": 4,
   "rank_3m": 3,
   "rank_10m": 3
  },
  "FL": {
   "name": "Florida",
   "state_tax": {
    "1000000": 0,
    "3000000": 0,
    "10000000": 0
   },
   "rank_1m": 43,
   "rank_3m": 43,
   "rank_10m": 43
  },
  "GA": {
   "name": "Georgia",
   "state_tax": {
    "1000000": 49900,
    "3000000": 149700,
    "10000000": 499000
   },
   "rank_1m": 19,
   "rank_3m": 21,
   "rank_10m": 21
  },
  "HI": {
   "name": "Hawaii",
   "state_tax": {
    "1000000": 72500,
    "3000000": 217500,
    "10000000": 725000
   },
   "rank_1m": 7,
   "rank_3m": 12,
   "rank_10m": 12
  },
  "ID": {
   "name": "Idaho",
   "state_tax": {
    "1000000": 53000,
    "3000000": 159000,
    "10000000": 530000
   },
   "rank_1m": 15,
   "rank_3m": 18,
   "rank_10m": 19
  },
  "IL": {
   "name": "Illinois",
   "state_tax": {
    "1000000": 49500,
    "3000000": 148500,
    "10000000": 495000
   },
   "rank_1m": 20,
   "rank_3m": 22,
   "rank_10m": 22
  },
  "IN": {
   "name": "Indiana",
   "state_tax": {
    "1000000": 29500,
    "3000000": 88500,
    "10000000": 295000
   },
   "rank_1m": 36,
   "rank_3m": 36,
   "rank_10m": 36
  },
  "IA": {
   "name": "Iowa",
   "state_tax": {
    "1000000": 38000,
    "3000000": 114000,
    "10000000": 380000
   },
   "rank_1m": 31,
   "rank_3m": 32,
   "rank_10m": 32
  },
  "KS": {
   "name": "Kansas",
   "state_tax": {
    "1000000": 55713,
    "3000000": 167313,
    "10000000": 557913
   },
   "rank_1m": 14,
   "rank_3m": 17,
   "rank_10m": 18
  },
  "KY": {
   "name": "Kentucky",
   "state_tax": {
    "1000000": 35000,
    "3000000": 105000,
    "10000000": 350000
   },
   "rank_1m": 32,
   "rank_3m": 33,
   "rank_10m": 33
  },
  "LA": {
   "name": "Louisiana",
   "state_tax": {
    "1000000": 30000,
    "3000000": 90000,
    "10000000": 300000
   },
   "rank_1m": 35,
   "rank_3m": 35,
   "rank_10m": 35
  },
  "ME": {
   "name": "Maine",
   "state_tax": {
    "1000000": 70980,
    "3000000": 253980,
    "10000000": 894480
   },
   "rank_1m": 8,
   "rank_3m": 7,
   "rank_10m": 8
  },
  "MD": {
   "name": "Maryland",
   "state_tax": {
    "1000000": 78385,
    "3000000": 248385,
    "10000000": 843385
   },
   "rank_1m": 5,
   "rank_3m": 8,
   "rank_10m": 10
  },
  "MA": {
   "name": "Massachusetts",
   "state_tax": {
    "1000000": 50000,
    "3000000": 225690,
    "10000000": 855690
   },
   "rank_1m": 18,
   "rank_3m": 11,
   "rank_10m": 9
  },
  "MI": {
   "name": "Michigan",
   "state_tax": {
    "1000000": 42500,
    "3000000": 127500,
    "10000000": 425000
   },
   "rank_1m": 26,
   "rank_3m": 27,
   "rank_10m": 27
  },
  "MN": {
   "name": "Minnesota",
   "state_tax": {
    "1000000": 92805,
    "3000000": 309805,
    "10000000": 1069305
   },
   "rank_1m": 3,
   "rank_3m": 2,
   "rank_10m": 2
  },
  "MS": {
   "name": "Mississippi",
   "state_tax": {
    "1000000": 39600,
    "3000000": 119600,
    "10000000": 399600
   },
   "rank_1m": 30,
   "rank_3m": 30,
   "rank_10m": 29
  },
  "MO": {
   "name": "Missouri",
   "state_tax": {
    "1000000": 0,
    "3000000": 0,
    "10000000": 0
   },
   "rank_1m": 44,
   "rank_3m": 44,
   "rank_10m": 44
  },
  "MT": {
   "name": "Montana",
   "state_tax": {
    "1000000": 40478,
    "3000000": 122478,
    "10000000": 409478
   },
   "rank_1m": 27,
   "rank_3m": 28,
   "rank_10m": 28
  },
  "NE": {
   "name": "Nebraska",
   "state_tax": {
    "1000000": 45199,
    "3000000": 136199,
    "10000000": 454699
   },
   "rank_1m": 21,
   "rank_3m": 24,
   "rank_10m": 24
  },
  "NV": {
   "name": "Nevada",
   "state_tax": {
    "1000000": 0,
    "3000000": 0,
    "10000000": 0
   },
   "rank_1m": 45,
   "rank_3m": 45,
   "rank_10m": 45
  },
  "NH": {
   "name": "New Hampshire",
   "state_tax": {
    "1000000": 0,
    "3000000": 0,
    "10000000": 0
   },
   "rank_1m": 46,
   "rank_3m": 46,
   "rank_10m": 46
  },
  "NJ": {
   "name": "New Jersey",
   "state_tax": {
    "1000000": 74574,
    "3000000": 289574,
    "10000000": 1042074
   },
   "rank_1m": 6,
   "rank_3m": 5,
   "rank_10m": 4
  },
  "NM": {
   "name": "New Mexico",
   "state_tax": {
    "1000000": 32758,
    "3000000": 150758,
    "10000000": 563758
   },
   "rank_1m": 33,
   "rank_3m": 20,
   "rank_10m": 17
  },
  "NY": {
   "name": "New York",
   "state_tax": {
    "1000000": 68500,
    "3000000": 289500,
    "10000000": 1030000
   },
   "rank_1m": 10,
   "rank_3m": 6,
   "rank_10m": 5
  },
  "NC": {
   "name": "North Carolina",
   "state_tax": {
    "1000000": 39900,
    "3000000": 119700,
    "10000000": 399000
   },
   "rank_1m": 29,
   "rank_3m": 29,
   "rank_10m": 30
  },
  "ND": {
   "name": "North Dakota",
   "state_tax": {
    "1000000": 12656,
    "3000000": 42656,
    "10000000": 147656
   },
   "rank_1m": 41,
   "rank_3m": 41,
   "rank_10m": 41
  },
  "OH": {
   "name": "Ohio",
   "state_tax": {
    "1000000": 22500,
    "3000000": 82500,
    "10000000": 292500
   },
   "rank_1m": 39,
   "rank_3m": 38,
   "rank_10m": 37
  },
  "OK": {
   "name": "Oklahoma",
   "state_tax": {
    "1000000": 0,
    "3000000": 0,
    "10000000": 0
   },
   "rank_1m": 47,
   "rank_3m": 47,
   "rank_10m": 47
  },
  "OR": {
   "name": "Oregon",
   "state_tax": {
    "1000000": 97244,
    "3000000": 295244,
    "10000000": 988244
   },
   "rank_1m": 2,
   "rank_3m": 4,
   "rank_10m": 6
  },
  "PA": {
   "name": "Pennsylvania",
   "state_tax": {
    "1000000": 30700,
    "3000000": 92100,
    "10000000": 307000
   },
   "rank_1m": 34,
   "rank_3m": 34,
   "rank_10m": 34
  },
  "RI": {
   "name": "Rhode Island",
   "state_tax": {
    "1000000": 56768,
    "3000000": 176568,
    "10000000": 595868
   },
   "rank_1m": 13,
   "rank_3m": 15,
   "rank_10m": 15
  },
  "SC": {
   "name": "South Carolina",
   "state_tax": {
    "1000000": 28210,
    "3000000": 86562,
    "10000000": 290794
   },
   "rank_1m": 37,
   "rank_3m": 37,
   "rank_10m": 38
  },
  "SD": {
   "name": "South Dakota",
   "state_tax": {
    "1000000": 0,
    "3000000": 0,
    "10000000": 0
   },
   "rank_1m": 48,
   "rank_3m": 48,
   "rank_10m": 48
  },
  "TN": {
   "name": "Tennessee",
   "state_tax": {
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    "3000000": 0,
    "10000000": 0
   },
   "rank_1m": 49,
   "rank_3m": 49,
   "rank_10m": 49
  },
  "TX": {
   "name": "Texas",
   "state_tax": {
    "1000000": 0,
    "3000000": 0,
    "10000000": 0
   },
   "rank_1m": 50,
   "rank_3m": 50,
   "rank_10m": 50
  },
  "UT": {
   "name": "Utah",
   "state_tax": {
    "1000000": 44500,
    "3000000": 133500,
    "10000000": 445000
   },
   "rank_1m": 24,
   "rank_3m": 25,
   "rank_10m": 25
  },
  "VT": {
   "name": "Vermont",
   "state_tax": {
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    "3000000": 226201,
    "10000000": 838701
   },
   "rank_1m": 16,
   "rank_3m": 10,
   "rank_10m": 11
  },
  "VA": {
   "name": "Virginia",
   "state_tax": {
    "1000000": 57243,
    "3000000": 172243,
    "10000000": 574743
   },
   "rank_1m": 12,
   "rank_3m": 16,
   "rank_10m": 16
  },
  "WA": {
   "name": "Washington",
   "state_tax": {
    "1000000": 50540,
    "3000000": 240478,
    "10000000": 933478
   },
   "rank_1m": 17,
   "rank_3m": 9,
   "rank_10m": 7
  },
  "WV": {
   "name": "West Virginia",
   "state_tax": {
    "1000000": 45003,
    "3000000": 136603,
    "10000000": 457203
   },
   "rank_1m": 23,
   "rank_3m": 23,
   "rank_10m": 23
  },
  "WI": {
   "name": "Wisconsin",
   "state_tax": {
    "1000000": 45128,
    "3000000": 152228,
    "10000000": 527078
   },
   "rank_1m": 22,
   "rank_3m": 19,
   "rank_10m": 20
  },
  "WY": {
   "name": "Wyoming",
   "state_tax": {
    "1000000": 0,
    "3000000": 0,
    "10000000": 0
   },
   "rank_1m": 51,
   "rank_3m": 51,
   "rank_10m": 51
  }
 }
}