Upload estate_tax_brackets.json with huggingface_hub

estate_tax_brackets.json

@@ -0,0 +1,256 @@
+{
+  "tax_year": 2026,
+  "retrieved": "2026-07-11",
+  "schema": {
+    "bracket_floor_usd": "Lower bound of the bracket, measured on the amount the state applies its table to (see applies_to).",
+    "base_tax_usd": "Tax on everything below bracket_floor_usd.",
+    "marginal_rate": "Rate applied to the excess over bracket_floor_usd.",
+    "formula": "tax = base_tax_usd + marginal_rate * (amount - bracket_floor_usd)"
+  },
+  "note": "States computing tax from the former federal state death tax credit table (Massachusetts, Rhode Island) are not bracket tables and are excluded here; see jurisdictions.json special_rule. Illinois uses an interrelated calculation and is likewise excluded. Washington carries two 2026 schedules: WA (deaths on or after 2026-07-01, top rate 20%) and WA_2026H1 (deaths 2026-01-01 to 2026-06-30, top rate 35%).",
+  "brackets": {
+    "WA": {
+      "applies_to": "taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01",
+      "rows": [
+        [0, 0, 0.1],
+        [1000000, 100000, 0.14],
+        [2000000, 240000, 0.15],
+        [3000000, 390000, 0.16],
+        [4000000, 550000, 0.18],
+        [6000000, 910000, 0.19],
+        [7000000, 1100000, 0.195],
+        [9000000, 1490000, 0.2]
+      ]
+    },
+    "OR": {
+      "applies_to": "the whole taxable estate, once it reaches $1,000,000",
+      "rows": [
+        [1000000, 0, 0.1],
+        [1500000, 50000, 0.1025],
+        [2500000, 152500, 0.105],
+        [3500000, 257500, 0.11],
+        [4500000, 367500, 0.115],
+        [5500000, 482500, 0.12],
+        [6500000, 602500, 0.13],
+        [7500000, 732500, 0.14],
+        [8500000, 872500, 0.15],
+        [9500000, 1022500, 0.16]
+      ]
+    },
+    "MN": {
+      "applies_to": "taxable estate minus the $3,000,000 exemption",
+      "rows": [
+        [0, 0, 0.13],
+        [7100000, 923000, 0.136],
+        [8100000, 1059000, 0.144],
+        [9100000, 1203000, 0.152],
+        [10100000, 1355000, 0.16]
+      ]
+    },
+    "NY": {
+      "applies_to": "the whole taxable estate; see the cliff rule in jurisdictions.json",
+      "rows": [
+        [0, 0, 0.0306],
+        [500000, 15300, 0.05],
+        [1000000, 40300, 0.055],
+        [1500000, 67800, 0.065],
+        [2100000, 106800, 0.08],
+        [2600000, 146800, 0.088],
+        [3100000, 190800, 0.096],
+        [3600000, 238800, 0.104],
+        [4100000, 290800, 0.112],
+        [5100000, 402800, 0.12],
+        [6100000, 522800, 0.128],
+        [7100000, 650800, 0.136],
+        [8100000, 786800, 0.144],
+        [9100000, 930800, 0.152],
+        [10100000, 1082800, 0.16]
+      ]
+    },
+    "HI": {
+      "applies_to": "taxable estate minus the $5,490,000 exemption",
+      "rows": [
+        [0, 0, 0.1],
+        [1000000, 100000, 0.11],
+        [2000000, 210000, 0.12],
+        [3000000, 330000, 0.13],
+        [4000000, 460000, 0.14],
+        [5000000, 600000, 0.157],
+        [10000000, 1385000, 0.2]
+      ]
+    },
+    "ME": {
+      "applies_to": "taxable estate minus the $7,160,000 exemption",
+      "rows": [
+        [0, 0, 0.08],
+        [3000000, 240000, 0.1],
+        [6000000, 540000, 0.12]
+      ]
+    },
+    "DC": {
+      "applies_to": "the whole taxable estate, taxed in bands above the $4,988,400 zero bracket",
+      "band_style": true,
+      "bands": [
+        [4988400, 5000000, 0.112],
+        [5000000, 6000000, 0.12],
+        [6000000, 7000000, 0.128],
+        [7000000, 8000000, 0.136],
+        [8000000, 9000000, 0.144],
+        [9000000, 10000000, 0.152],
+        [10000000, null, 0.16]
+      ]
+    },
+    "VT": {
+      "applies_to": "taxable estate minus the $5,000,000 exemption",
+      "rows": [
+        [0, 0, 0.16]
+      ]
+    },
+    "CT": {
+      "applies_to": "taxable estate minus the $15,000,000 exemption, tax capped at $15,000,000",
+      "rows": [
+        [0, 0, 0.12]
+      ]
+    },
+    "MD": {
+      "applies_to": "taxable estate minus the $5,000,000 exemption (estate tax component only)",
+      "rows": [
+        [0, 0, 0.16]
+      ]
+    },
+    "WA_2026H1": {
+      "applies_to": "taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30",
+      "rows": [
+        [0, 0, 0.1],
+        [1000000, 100000, 0.15],
+        [2000000, 250000, 0.17],
+        [3000000, 420000, 0.19],
+        [4000000, 610000, 0.23],
+        [6000000, 1070000, 0.26],
+        [7000000, 1330000, 0.3],
+        [9000000, 1930000, 0.35]
+      ]
+    }
+  },
+  "inheritance_classes": {
+    "PA": [
+      {
+        "class": "spouse",
+        "exemption_usd": 0,
+        "rate": 0.0
+      },
+      {
+        "class": "child_or_parent",
+        "exemption_usd": 0,
+        "rate": 0.045
+      },
+      {
+        "class": "sibling",
+        "exemption_usd": 0,
+        "rate": 0.12
+      },
+      {
+        "class": "other",
+        "exemption_usd": 0,
+        "rate": 0.15
+      }
+    ],
+    "NJ": [
+      {
+        "class": "class_a_spouse_child_grandchild_parent",
+        "exemption_usd": null,
+        "rate": 0.0
+      },
+      {
+        "class": "class_c_sibling_or_child_in_law",
+        "exemption_usd": 25000,
+        "graduated": [
+          [
+            1075000,
+            0.11
+          ],
+          [
+            300000,
+            0.13
+          ],
+          [
+            300000,
+            0.14
+          ],
+          [
+            null,
+            0.16
+          ]
+        ]
+      },
+      {
+        "class": "class_d_other",
+        "exemption_usd": 0,
+        "graduated": [
+          [
+            700000,
+            0.15
+          ],
+          [
+            null,
+            0.16
+          ]
+        ]
+      }
+    ],
+    "KY": [
+      {
+        "class": "class_a_close_family",
+        "exemption_usd": null,
+        "rate": 0.0
+      },
+      {
+        "class": "class_c_unrelated",
+        "exemption_usd": 500,
+        "rows": [
+          [0, 0, 0.06],
+          [10000, 600, 0.08],
+          [20000, 1400, 0.1],
+          [30000, 2400, 0.12],
+          [45000, 4200, 0.14],
+          [60000, 6300, 0.16]
+        ]
+      }
+    ],
+    "NE": [
+      {
+        "class": "spouse",
+        "exemption_usd": null,
+        "rate": 0.0
+      },
+      {
+        "class": "close_relative",
+        "exemption_usd": 100000,
+        "rate": 0.01
+      },
+      {
+        "class": "remote_relative",
+        "exemption_usd": 40000,
+        "rate": 0.11
+      },
+      {
+        "class": "other",
+        "exemption_usd": 25000,
+        "rate": 0.15
+      }
+    ],
+    "MD": [
+      {
+        "class": "close_family",
+        "exemption_usd": null,
+        "rate": 0.0
+      },
+      {
+        "class": "other",
+        "exemption_usd": 0,
+        "rate": 0.1,
+        "note": "Credited against the Maryland estate tax."
+      }
+    ]
+  }
+}