# TaxCode MCP Intelligence Corpus

> Authoritative statutory and regulatory references for United States Federal Tax Law,
> Puerto Rico Territorial Tax Law (Act 60-2019 and Ley 1-2011), and all 50 US States + District of Columbia.

## Statutory Catalog

- [26 U.S.C. § 933 (1954) — Income from sources within Puerto Rico](./us/irc_933.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart D > § 933
- [26 U.S.C. § 937 (2004) — Residence and source rules involving possessions](./us/irc_937.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart D > § 937
- [26 U.S.C. § 865 (1986) — Source rules for personal property sales](./us/irc_865.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part I > § 865
- [26 U.S.C. § 957 (1962) — Controlled foreign corporations; United States persons](./us/irc_957.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart F > § 957
- [26 U.S.C. § 1411 (2010) — Imposition of tax on net investment income](./us/irc_1411.md): Title 26 > Subtitle A > Chapter 2A > § 1411
- [26 U.S.C. § 6688 (2004) — Assessable penalties with respect to information required under section 937](./us/irc_6688.md): Title 26 > Subtitle F > Chapter 68 > Subchapter B > § 6688
- [26 CFR § 1.937-1 (2006) — Bona fide residency in a possession](./us/cfr_1_937_1.md): Title 26 > Chapter I > Subchapter A > Part 1 > § 1.937-1
- [26 CFR § 1.937-2 (2006) — Income from sources within a possession](./us/cfr_1_937_2.md): Title 26 > Chapter I > Subchapter A > Part 1 > § 1.937-2
- [26 CFR § 1.937-3 (2006) — Income effectively connected with the conduct of a trade or business in a possession](./us/cfr_1_937_3.md): Title 26 > Chapter I > Subchapter A > Part 1 > § 1.937-3
- [PR CRI Sec. 1010.01 (2011) — Definiciones generales / General Definitions](./pr/cri_1010_01.md): Ley 1-2011 > Subtítulo A > Capítulo 1 > Sección 1010.01
- [PR CRI Sec. 1031.01 (2011) — Ingreso bruto / Gross Income](./pr/cri_1031_01.md): Ley 1-2011 > Subtítulo A > Capítulo 3 > Subcapítulo A > Sección 1031.01
- [PR CRI Sec. 1031.02 (2011) — Exclusiones de ingreso bruto / Exclusions from Gross Income](./pr/cri_1031_02.md): Ley 1-2011 > Subtítulo A > Capítulo 3 > Subcapítulo A > Sección 1031.02
- [PR CRI Sec. 1062.01 (2011) — Retención en el origen sobre pagos por servicios prestados](./pr/cri_1062_01.md): Ley 1-2011 > Subtítulo A > Capítulo 6 > Sección 1062.01
- [Ley 60-2019 Sec. 2021.01 (2019) — Individuos Residentes Inversionistas - Cualificación](./pr/ley60_2021_01.md): Ley 60-2019 > Subtítulo B > Capítulo 2 > Sección 2021.01
- [Ley 60-2019 Sec. 2022.01 (2019) — Exención Contributiva sobre Ganancias de Capital e Intereses](./pr/ley60_2022_01.md): Ley 60-2019 > Subtítulo B > Capítulo 2 > Sección 2022.01
- [Ley 60-2019 Sec. 2031.01 (2019) — Exportación de Servicios y Comercio - Cualificación](./pr/ley60_2031_01.md): Ley 60-2019 > Subtítulo B > Capítulo 3 > Sección 2031.01
- [Ley 60-2019 Sec. 2032.01 (2019) — Tasa Fija Preferencial de 4% sobre Ingreso de Desarrollo](./pr/ley60_2032_01.md): Ley 60-2019 > Subtítulo B > Capítulo 3 > Sección 2032.01
- [Ley 60-2019 Sec. 6070.55 (2019) — Derechos de presentación e informes anuales](./pr/ley60_6070_55.md): Ley 60-2019 > Subtítulo F > Capítulo 7 > Sección 6070.55
- [Act 22-2012 Sec. 3 (2012) — Exención Contributiva sobre Ganancias de Capital (Histórico Ley 22)](./pr/ley22_3_2012.md): Ley 22-2012 > Sección 3
- [O.C.G.A. § 48-7-1 (2024) — Income Tax Definitions / Residency Rules](./ga/ocga_48_7_1.md): O.C.G.A. > Title 48 > Chapter 7 > Article 1 > § 48-7-1
- [O.C.G.A. § 48-7-20 (2024) — Individual Income Tax Rates (2024 Flat Rate: 5.49%)](./ga/ocga_48_7_20_2024.md): O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-20 (2024)
- [O.C.G.A. § 48-7-20 (2025) — Individual Income Tax Rates (2025 Flat Rate: 5.39%)](./ga/ocga_48_7_20_2025.md): O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-20 (2025)
- [O.C.G.A. § 48-7-20 (2026) — Individual Income Tax Rates (2026 Target Flat Rate: 4.99%)](./ga/ocga_48_7_20.md): O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-20 (2026)
- [O.C.G.A. § 48-7-27 (2024) — Computation of Georgia Taxable Net Income](./ga/ocga_48_7_27.md): O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-27
- [O.C.G.A. § 48-7-30 (2024) — Taxation of Nonresidents](./ga/ocga_48_7_30.md): O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-30
- [Ga. Comp. R. & Regs. r. 560-7-3-.01 (2023) — Residence and Domicile](./ga/gareg_560_7_3__01.md): Ga. Comp. R. & Regs. > Chapter 560-7 > Subject 560-7-3 > Rule 560-7-3-.01
- [Cal. Rev. & Tax Code § 17014 (2024) — Definition of Resident (Non-Temporary Purpose Test)](./ca/rtc_17014.md): Cal. Rev. & Tax Code > Part 10 > Chapter 1 > § 17014
- [Cal. Rev. & Tax Code § 17041 (2024) — Individual Income Tax Rates and Brackets](./ca/rtc_17041.md): Cal. Rev. & Tax Code > Part 10 > Chapter 2 > § 17041
- [Cal. Rev. & Tax Code § 17951 (2024) — Gross Income of Nonresidents and Sourcing](./ca/rtc_17951.md): Cal. Rev. & Tax Code > Part 10 > Chapter 9 > § 17951
- [18 CCR § 17014 (2023) — FTB Residence and Domicile Guidelines](./ca/caccr_17014.md): 18 CCR > Division 3 > Chapter 2.5 > Subchapter 1 > § 17014
- [NY Tax Law § 605(b) (2024) — Resident Individual and Domicile Defined](./ny/nytax_605.md): NY Tax Law > Article 22 > Part I > § 605
- [NY Tax Law § 601 (2024) — Personal Income Tax Rates](./ny/nytax_601.md): NY Tax Law > Article 22 > Part I > § 601
- [20 NYCRR § 105.20 (2024) — Rules for Determining Domicile (5 Primary Factors)](./ny/nycrr_105_20.md): 20 NYCRR > Chapter II > Subchapter A > Part 105 > § 105.20
- [20 NYCRR § 132.18 (2024) — Convenience of the Employer Rule](./ny/nycrr_132_18.md): 20 NYCRR > Chapter II > Subchapter A > Part 132 > § 132.18
- [Fla. Const. Art. VII § 5 (1968) — Constitutional Prohibition of Personal Income Tax](./fl/flconst_art__vii_sec__5.md): Fla. Const. > Article VII > Section 5
- [Fla. Stat. § 222.17 (2024) — Manifesting and Evidencing Domicile in Florida](./fl/flstat_222_17.md): Fla. Stat. > Title XV > Chapter 222 > § 222.17
- [Fla. Stat. § 196.031 (2024) — Exemption of Homesteads](./fl/flstat_196_031.md): Fla. Stat. > Title XIV > Chapter 196 > § 196.031
- [Tex. Const. art. VIII § 24-a (2019) — Constitutional Prohibition of Personal Income Tax](./tx/txconst_art__viii_sec__24_a.md): Tex. Const. > Article VIII > Section 24-a
- [Tex. Tax Code § 171.001 (2024) — Texas Franchise Tax (Entity Level)](./tx/txtax_171_001.md): Tex. Tax Code > Title 2 > Subtitle F > Chapter 171 > § 171.001
- [RCW 82.87.040 (2022) — Tax Imposed on Long-Term Capital Gains](./wa/rcw_82_87_040.md): RCW > Title 82 > Chapter 82.87 > Section 82.87.040
- [RCW 82.87.020 (2022) — Capital Gains Tax Definitions and Resident Sourcing](./wa/rcw_82_87_020.md): RCW > Title 82 > Chapter 82.87 > Section 82.87.020
- [Wash. Const. art. VII § 1 (1889) — Constitutional Uniformity and Prohibition of Net Income Tax](./wa/waconst_art__vii_sec__1.md): Wash. Const. > Article VII > Section 1
- [Mass. Const. amend. art. XLIV (2023) — Fair Share Amendment (4% Millionaires' Surtax)](./ma/maconst_art__xliv.md): Mass. Const. > Amendments > Article XLIV
- [M.G.L. c. 62 § 4 (2024) — Personal Income Tax Rates](./ma/mgl_62_4.md): M.G.L. > Part I > Title IX > Chapter 62 > Section 4
- [M.G.L. c. 62 § 1(f) (2024) — Definition of Resident (Domicile and 183-Day Rule)](./ma/mgl_62_1_f.md): M.G.L. > Part I > Title IX > Chapter 62 > Section 1(f)
- [N.J.S.A. 54A:1-2 (2024) — Definition of Resident Individual](./nj/njsa_54a_1_2.md): N.J.S.A. > Title 54A > Chapter 1 > Section 54A:1-2
- [N.J.S.A. 54A:2-1 (2024) — New Jersey Gross Income Tax Rates](./nj/njsa_54a_2_1.md): N.J.S.A. > Title 54A > Chapter 2 > Section 54A:2-1
- [N.J.A.C. 18:35-5.2 (2023) — Convenience of the Employer Rule (Reciprocal Sourcing)](./nj/njac_18_35_5_2.md): N.J.A.C. > Title 18 > Chapter 35 > Subchapter 5 > Section 18:35-5.2
- [35 ILCS 5/201 (2024) — Illinois Individual Income Tax Rate](./il/ilcs_5_201.md): 35 ILCS 5/ > Article 2 > Section 201
- [35 ILCS 5/1501(a)(20) (2024) — Definition of Resident](./il/ilcs_5_1501_a_20.md): 35 ILCS 5/ > Article 15 > Section 1501(a)(20)
- [35 ILCS 5/301 (2024) — Compensation and Nonresident Income Sourcing](./il/ilcs_5_301.md): 35 ILCS 5/ > Article 3 > Section 301
- [72 P.S. § 7302 (2024) — Imposition of Tax](./pa/p.s._7302.md): 72 P.S. > Chapter 73 > § 7302
- [72 P.S. § 7301 (2024) — Definitions - Resident Individual](./pa/p.s._7301.md): 72 P.S. > Chapter 73 > § 7301
- [61 Pa. Code § 109.8 (2024) — Convenience of the Employer Rule](./pa/pa. code_109_8.md): 61 Pa. Code > Chapter 109 > § 109.8
- [Conn. Gen. Stat. § 12-700 (2024) — Imposition of Income Tax and Rates](./ct/c.g.s._12_700.md): C.G.S. > Title 12 > Chapter 229 > § 12-700
- [Conn. Gen. Stat. § 12-701 (2024) — Definitions - Resident and Sourcing](./ct/c.g.s._12_701.md): C.G.S. > Title 12 > Chapter 229 > § 12-701
- [Conn. Gen. Stat. § 12-711 (2024) — Convenience of Employer Rule](./ct/c.g.s._12_711.md): C.G.S. > Title 12 > Chapter 229 > § 12-711
- [N.C. Gen. Stat. § 105-153.7 (2024) — Individual Income Tax Imposition and Rate](./nc/n.c.g.s._105_153_7.md): N.C.G.S. > Chapter 105 > Article 4 > Part 2 > § 105-153.7
- [N.C. Gen. Stat. § 105-153.3 (2024) — Definitions - Resident Individual](./nc/n.c.g.s._105_153_3.md): N.C.G.S. > Chapter 105 > Article 4 > Part 2 > § 105-153.3
- [Va. Code Ann. § 58.1-320 (2024) — Rates of Tax on Individuals](./va/va. code_58_1_320.md): Va. Code > Title 58.1 > Chapter 3 > Article 2 > § 58.1-320
- [Va. Code Ann. § 58.1-302 (2024) — Definitions - Resident and Actual Resident](./va/va. code_58_1_302.md): Va. Code > Title 58.1 > Chapter 3 > Article 1 > § 58.1-302
- [Va. Code Ann. § 58.1-342 (2024) — Reciprocal Tax Agreements for Commuters](./va/va. code_58_1_342.md): Va. Code > Title 58.1 > Chapter 3 > Article 8 > § 58.1-342
- [Md. Code Ann., Tax-Gen. § 10-105 (2024) — Individual State Income Tax Rates](./md/md. code_10_105.md): Md. Code > Tax-General > Title 10 > Subtitle 1 > § 10-105
- [Md. Code Ann., Tax-Gen. § 10-101 (2024) — Definitions - Resident Individual](./md/md. code_10_101.md): Md. Code > Tax-General > Title 10 > Subtitle 1 > § 10-101
- [Md. Code Ann., Tax-Gen. § 10-106 (2024) — County and Local Piggyback Income Tax](./md/md. code_10_106.md): Md. Code > Tax-General > Title 10 > Subtitle 1 > § 10-106
- [Colo. Rev. Stat. § 39-22-104 (2024) — Levy of Tax - Single Rate for Individuals](./co/c.r.s._39_22_104.md): C.R.S. > Title 39 > Article 22 > Part 1 > § 39-22-104
- [Colo. Rev. Stat. § 39-22-103 (2024) — Definitions - Resident Individual](./co/c.r.s._39_22_103.md): C.R.S. > Title 39 > Article 22 > Part 1 > § 39-22-103
- [A.R.S. § 43-1011 (2024) — Taxes and Tax Rates - Individuals](./az/a.r.s._43_1011.md): A.R.S. > Title 43 > Chapter 10 > Article 1 > § 43-1011
- [A.R.S. § 43-104 (2024) — Definitions - Resident and Presumption of Residency](./az/a.r.s._43_104.md): A.R.S. > Title 43 > Chapter 1 > Article 1 > § 43-104
- [Ohio Rev. Code § 5747.02 (2024) — Taxation of Personal Income - Rates](./oh/r.c._5747_02.md): R.C. > Title 57 > Chapter 5747 > § 5747.02
- [Ohio Rev. Code § 5747.24 (2024) — Bright-Line Presumption of Domicile - Contact Periods](./oh/r.c._5747_24.md): R.C. > Title 57 > Chapter 5747 > § 5747.24
- [Alaska Stat. § 43.05.080 (1980) — Revenue Administration and Absence of Individual Income Tax](./ak/alaska stat._43_05_080.md): Alaska Stat. > Title 43 > Chapter 05 > § 43.05.080
- [Ala. Code § 40-18-2 (2024) — Tax on Individuals](./al/ala. code_40_18_2.md): Ala. Code > Title 40 > Chapter 18 > § 40-18-2
- [Ark. Code Ann. § 26-51-201 (2024) — Tax on Individuals, Trusts, and Estates](./ar/a.c.a._26_51_201.md): A.C.A. > Title 26 > Subtitle 5 > Chapter 51 > Subchapter 2 > § 26-51-201
- [D.C. Code § 47-1806.03 (2024) — Tax on Residents - Rates](./dc/d.c. code_47_1806_03.md): D.C. Code > Title 47 > Chapter 18 > Subchapter VI > § 47-1806.03
- [30 Del. C. § 1102 (2024) — Levy and Rates of Personal Income Tax](./de/del. code_1102.md): Del. Code > Title 30 > Part II > Chapter 11 > Subchapter I > § 1102
- [Haw. Rev. Stat. § 235-51 (2024) — Tax on Individuals, Estates, and Trusts](./hi/hrs_235_51.md): HRS > Title 14 > Chapter 235 > Part I > § 235-51
- [Idaho Code § 63-3024 (2024) — Individuals' Tax and Tax on Estates and Trusts](./id/idaho code_63_3024.md): Idaho Code > Title 63 > Chapter 30 > § 63-3024
- [Ind. Code § 6-3-2-1 (2024) — Imposition of Adjusted Gross Income Tax](./in/ind. code_6_3_2_1.md): Ind. Code > Title 6 > Article 3 > Chapter 2 > § 6-3-2-1
- [Iowa Code § 422.5 (2024) — Tax Imposed - Rates](./ia/iowa code_422_5.md): Iowa Code > Title X > Subtitle 2 > Chapter 422 > Subchapter II > § 422.5
- [Kan. Stat. Ann. § 79-32,110 (2024) — Tax Imposed - Classes of Taxpayers](./ks/k.s.a._79_32,110.md): K.S.A. > Chapter 79 > Article 32 > § 79-32,110
- [Ky. Rev. Stat. Ann. § 141.020 (2024) — Levy of Tax on Individuals](./ky/krs_141_020.md): KRS > Title XI > Chapter 141 > § 141.020
- [La. Rev. Stat. Ann. § 47:32 (2022) — Rates of Tax (Graduated Schedule through 2024)](./la/la. r.s._47_32_2022.md): La. R.S. > Title 47 > Subtitle II > Chapter 1 > Part I > § 47:32
- [La. Rev. Stat. Ann. § 47:32 (2025) — Flat Individual Income Tax Rate (Act 11 of 2024 3rd Ex. Sess.)](./la/la. r.s._47_32.md): La. R.S. > Title 47 > Subtitle II > Chapter 1 > Part I > § 47:32
- [Me. Rev. Stat. tit. 36, § 5111 (2024) — Imposition and Rate of Tax](./me/36 m.r.s._5111.md): 36 M.R.S. > Part 8 > Chapter 803 > § 5111
- [Mich. Comp. Laws § 206.51 (2024) — Tax Rate on Taxable Income of Individuals](./mi/mcl_206_51.md): MCL > Chapter 206 > Act 281 of 1967 > Part 1 > Chapter 2 > § 206.51
- [Minn. Stat. § 290.06 (2024) — Rates of Tax - Individuals](./mn/minn. stat._290_06.md): Minn. Stat. > Chapter 290 > § 290.06
- [Miss. Code Ann. § 27-7-5 (2024) — Imposition and Rates of Tax](./ms/miss. code_27_7_5.md): Miss. Code > Title 27 > Chapter 7 > Article 1 > § 27-7-5
- [Mo. Rev. Stat. § 143.011 (2024) — Tax on Resident Individuals](./mo/rsmo_143_011.md): RSMo > Title X > Chapter 143 > § 143.011
- [Mont. Code Ann. § 15-30-2103 (2024) — Rate of Tax - Net Income](./mt/mca_15_30_2103.md): MCA > Title 15 > Chapter 30 > Part 21 > § 15-30-2103
- [Neb. Rev. Stat. § 77-2715.03 (2024) — Income Tax - Rates](./ne/neb. rev. stat._77_2715_03.md): Neb. Rev. Stat. > Chapter 77 > Article 27 > § 77-2715.03
- [Nev. Const. art. 10, § 1 (1989) — Prohibition of Personal Income Tax](./nv/nev. const._art__10,_§_1.md): Nev. Const. > Article 10 > § 1
- [N.H. Rev. Stat. Ann. § 77:1 (2024) — Rate of Tax on Interest and Dividends (Repealed Effective 2025)](./nh/rsa_77_1_2024.md): RSA > Title V > Chapter 77 > § 77:1
- [N.M. Stat. Ann. § 7-2-7 (2024) — Individual Income Tax Rates](./nm/nmsa_7_2_7.md): NMSA > Chapter 7 > Article 2 > § 7-2-7
- [N.D. Cent. Code § 57-38-30.3 (2024) — Simplified Method for Computing Individual Income Tax](./nd/n.d.c.c._57_38_30_3.md): N.D.C.C. > Title 57 > Chapter 57-38 > § 57-38-30.3
- [Okla. Stat. tit. 68, § 2355 (2024) — Tax Rates - Individuals](./ok/68 o.s._2355.md): 68 O.S. > Chapter 1 > Article 23 > § 2355
- [Or. Rev. Stat. § 316.037 (2024) — Imposition and Rate of Personal Income Tax](./or/ors_316_037.md): ORS > Title 29 > Chapter 316 > § 316.037
- [R.I. Gen. Laws § 44-30-1 (2024) — Persons Subject to Tax - Rates](./ri/r.i.g.l._44_30_1.md): R.I.G.L. > Title 44 > Chapter 44-30 > § 44-30-1
- [S.C. Code Ann. § 12-6-510 (2024) — Tax Rates for Individuals](./sc/s.c. code_12_6_510.md): S.C. Code > Title 12 > Chapter 6 > Article 5 > § 12-6-510
- [S.D. Const. art. XI, § 2 (1978) — Constitutional Taxation Power - Incomes and Property](./sd/s.d. const._art__xi,_§_2.md): S.D. Const. > Article XI > § 2
- [Tenn. Const. art. II, § 28 (2014) — Prohibition of Tax on Personal Income](./tn/tenn. const._art__ii,_§_28.md): Tenn. Const. > Article II > § 28
- [Utah Code Ann. § 59-10-104 (2024) — Tax Basis - Rates for Individuals](./ut/utah code_59_10_104.md): Utah Code > Title 59 > Chapter 10 > Part 1 > § 59-10-104
- [32 V.S.A. § 5822 (2024) — Tax on Income of Individuals, Estates, and Trusts](./vt/32 v.s.a._5822.md): 32 V.S.A. > Part 3 > Chapter 151 > Subchapter 2 > § 5822
- [W. Va. Code § 11-21-4e (2024) — Rate of Tax - Taxable Years Beginning After 2022](./wv/w. va. code_11_21_4e.md): W. Va. Code > Chapter 11 > Article 21 > Part I > § 11-21-4e
- [Wis. Stat. § 71.06 (2024) — Rates of Tax - Individuals](./wi/wis. stat._71_06.md): Wis. Stat. > Chapter 71 > Subchapter I > § 71.06
- [Wyo. Const. art. 15, § 18 (1974) — Full Tax Credit Requirement for Any Individual Income Tax](./wy/wyo. const._art__15,_§_18.md): Wyo. Const. > Article 15 > § 18

## Administrative Publications & Guidance

- **CC RI 21-10** (2021-03-31) — Tratamiento contributivo del teletrabajo y servicios prestados por no residentes: Directrices oficiales del Departamento de Hacienda sobre la fuente de ingresos por servicios laborales remotos, retención en el origen y establecimiento permanente en Puerto Rico.
- **PA REV-BULL 2021-01** (2021-06-15) — Pennsylvania Personal Income Tax Telework and Sourcing Guidance: Guidance from the Pennsylvania Department of Revenue concerning the convenience of the employer doctrine and withholding obligations for telecommuting employees.
- **CC RI 26-13** (2026-06-30) — Radicación electrónica obligatoria de planillas de individuos: Instrucciones y requisitos técnicos para la radicación compulsoria a través de SURI de las planillas de contribución sobre ingresos de individuos para el año contributivo 2026.
- **DA 23-04** (2023-08-15) — Tratamiento contributivo de transferencias de propiedad bajo Ley 60: Determinación administrativa sobre exenciones contributivas en la enajenación de activos de capital por parte de inversionistas residentes con decreto bajo Ley 60.
- **DA 21-04** (2021-04-12) — Procedimiento de cumplimiento anual para decretos de individuos: Directrices para la presentación de informes anuales de cumplimiento y comprobantes de donaciones benéficas requeridas por el Código de Incentivos de Puerto Rico.
- **BI 26-02** (2026-01-20) — Ajustes por inflación para el año contributivo 2026: Parámetros de ajuste por costo de vida, escalas de deducción y exenciones personales aplicables a la determinación de la obligación tributaria en Puerto Rico.
- **CC RI 25-12** (2025-11-10) — Guía sobre retención en el origen para corporaciones foráneas: Procedimientos de retención y remisión del impuesto sobre pagos efectuados a corporaciones foráneas no dedicadas a industria o negocio en Puerto Rico.
- **DOR PB IT-2024-01** (2024-04-20) — Georgia Flat Tax Rate and Standard Deduction Adjustments under HB 1023: Guidance from the Georgia Department of Revenue explaining the reduction in the individual income tax rate to 5.49% for tax year 2024 and elimination of graduated brackets.
- **DOR PB IT-2022-02** (2022-05-18) — Georgia Pass-Through Entity Tax (PTET) Guidance under HB 149: Technical guidelines for eligible S corporations and partnerships electing to pay tax at the entity level to mitigate the federal limitation on individual state and local tax (SALT) deductions.
- **VA TB 05-7** (2005-08-25) — Virginia Guidelines for Determining Residency: Official guidance from the Virginia Department of Taxation regarding domiciliary and actual residency tests, temporary absences, and reciprocal commuter provisions.
- **MD AR-34** (2023-01-10) — Maryland Domicile and Statutory Residency Physical Presence Guidelines: Administrative guidance issued by the Comptroller of Maryland detailing the 183-day rule, permanent place of abode factors, and county local income tax calculation.
- **OH IT 2007-08** (2007-09-01) — Ohio Residency Guidelines and Bright-Line Contact Period Test: Comprehensive information release from the Ohio Department of Taxation explaining contact periods, the bright-line test, and instructions for filing Form IT-NRS non-domicile affidavit.