# 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 / Ingresos de fuentes dentro de Puerto Rico](./us/irc_933.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart D > § 933 (OLRC release point 119-121)
- [26 U.S.C. § 937 (2004) — Residence and source rules involving possessions / Reglas de residencia y fuente relativas a las posesiones](./us/irc_937.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart D > § 937 (OLRC release point 119-121)
- [26 U.S.C. § 865 (1986) — Source rules for personal property sales / Reglas de fuente para ventas de propiedad mueble](./us/irc_865.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part I > § 865 (OLRC release point 119-121)
- [26 U.S.C. § 1 (1954) — Tax imposed / Imposición del impuesto](./us/irc_1.md): Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part I > § 1 (OLRC release point 119-121)
- [26 U.S.C. § 24 (1997) — Child tax credit / Crédito por hijos](./us/irc_24.md): Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part IV > Subpart A > § 24 (OLRC release point 119-121)
- [26 U.S.C. § 32 (1975) — Earned income / Crédito por ingreso devengado](./us/irc_32.md): Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part IV > Subpart C > § 32 (OLRC release point 119-121)
- [26 U.S.C. § 61 (1954) — Gross income defined / Definición de ingreso bruto](./us/irc_61.md): Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part I > § 61 (OLRC release point 119-121)
- [26 U.S.C. § 62 (1954) — Adjusted gross income defined / Definición de ingreso bruto ajustado](./us/irc_62.md): Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part I > § 62 (OLRC release point 119-121)
- [26 U.S.C. § 63 (1954) — Taxable income defined / Definición de ingreso tributable](./us/irc_63.md): Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part I > § 63 (OLRC release point 119-121)
- [26 U.S.C. § 911 (1954) — Citizens or residents of the United States living abroad / Ciudadanos o residentes de los Estados Unidos que viven en el extranjero](./us/irc_911.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart B > § 911 (OLRC release point 119-121)
- [26 U.S.C. § 1411 (2010) — Imposition of tax on net investment income / Impuesto sobre el ingreso neto de inversión](./us/irc_1411.md): Title 26 > Subtitle A > Chapter 2A > § 1411 (OLRC release point 119-121)
- [26 U.S.C. § 6012 (1954) — Persons required to make returns of income / Personas obligadas a rendir planillas de ingreso](./us/irc_6012.md): Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part II > Subpart B > § 6012 (OLRC release point 119-121)
- [26 U.S.C. § 957 (1962) — Controlled foreign corporations; United States persons / Corporaciones foráneas controladas; personas de los Estados Unidos](./us/irc_957.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart F > § 957 (OLRC release point 119-121)
- [26 U.S.C. § 6688 (1972) — Assessable penalties with respect to information required to be furnished under section 7654 / Penalidades tasables respecto a información que debe suministrarse bajo la sección 7654](./us/irc_6688.md): Title 26 > Subtitle F > Chapter 68 > Subchapter B > Part I > § 6688 (OLRC release point 119-121)
- [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 (2008) — 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) — Exenciones del Ingreso Bruto / Exemptions 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 de la Contribución en el Caso de Salarios / Withholding of Tax at Source on Wages](./pr/cri_1062_01.md): Ley 1-2011 > Subtítulo A > Capítulo 6 > Subcapítulo B > Sección 1062.01
- [PR CRI Sec. 1062.03 (2011) — Retención en el Origen Sobre Pagos por Servicios Prestados / Withholding at Source on Payments for Services Rendered](./pr/cri_1062_03.md): Ley 1-2011 > Subtítulo A > Capítulo 6 > Subcapítulo B > Sección 1062.03
- [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_2019.md): Ley 60-2019 > Subtítulo B > Capítulo 2 > Sección 2022.01
- [Ley 60-2019 Sec. 2022.01 (2026) — 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. 6020.10 (2019) — Informes](./pr/ley60_6020_10.md): Ley 60-2019 > Subtítulo F > Capítulo 2 > Sección 6020.10
- [Ley 60-2019 Sec. 6070.55 (2019) — Definiciones aplicables a las Zonas de Oportunidad](./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

- **IRS Pub. 17 (2025)** (2026-01-13) — Your Federal Income Tax (For Individuals) / Su impuesto federal sobre los ingresos (para individuos): IRS general guide for preparing 2025 individual Form 1040 returns: filing requirements, income, adjustments, standard deduction, and credits. / Guía general del IRS para preparar las planillas individuales del Formulario 1040 de 2025: requisitos de radicación, ingresos, ajustes, deducción estándar y créditos.
- **IRS Pub. 501 (2025)** (2026-02-04) — Dependents, Standard Deduction, and Filing Information / Dependientes, deducción estándar e información sobre la radicación: Explains who must file a 2025 return, filing status, who qualifies as a dependent, and the standard deduction amounts. / Explica quién debe radicar la planilla de 2025, el estado civil para efectos de la planilla, quién califica como dependiente y las cantidades de la deducción estándar.
- **IRS Pub. 505 (2026)** (2026-03-31) — Tax Withholding and Estimated Tax / Retención de impuestos e impuesto estimado: Explains federal income tax withholding on wages and other income and how to figure and pay estimated tax for 2026. / Explica la retención del impuesto federal sobre salarios y otros ingresos, y cómo calcular y pagar el impuesto estimado de 2026.
- **IRS Pub. 570 (2025)** (2026-02-26) — Tax Guide for Individuals With Income From U.S. Territories / Guía tributaria para individuos con ingresos de territorios de EE.UU.: Federal filing rules for 2025 for individuals with income from Puerto Rico and the other U.S. territories, including bona fide residence and source rules. / Reglas federales de radicación para 2025 aplicables a individuos con ingresos de Puerto Rico y los demás territorios de EE.UU., incluidas la residencia de buena fe y las reglas de fuente.
- **IRS Pub. 1321 (Rev. October 2025)** (2025-10-01) — Special Instructions for Bona Fide Residents of Puerto Rico Who Must File a U.S. Individual Income Tax Return / Instrucciones especiales para residentes de buena fe de Puerto Rico que deben radicar una planilla federal individual: How bona fide residents of Puerto Rico who exclude Puerto Rico-source income adjust Form 1040 or Form 1040-SR. / Cómo los residentes de buena fe de Puerto Rico que excluyen ingresos de fuentes de Puerto Rico ajustan el Formulario 1040 o 1040-SR.
- **IRS Pub. 54 (Rev. December 2025)** (2026-01-08) — Tax Guide for U.S. Citizens and Resident Aliens Abroad / Guía tributaria para ciudadanos y extranjeros residentes de EE.UU. en el extranjero: Federal filing rules for U.S. citizens and resident aliens living abroad, including the foreign earned income exclusion and housing exclusion or deduction. / Reglas federales de radicación para ciudadanos y extranjeros residentes de EE.UU. que viven en el extranjero, incluidas la exclusión de ingreso devengado en el extranjero y la exclusión o deducción por vivienda.
- **CC RI 21-10** (2021-03-25) — Centros de Orientación y Preparación de Planillas: A tenor con lo anterior, el Departamento emite esta Carta Circular con el propósito de establecer el procedimiento para la preparación y radicación electrónica de la Planilla del año contributivo 2020 en los Centros.
- **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) — Integración del Impuesto sobre Ventas y Uso Municipal en el Sistema Unificado de Rentas Internas y nueva versión de la Planilla Mensual de Impuesto sobre Ventas y Uso y sobre Importaciones (Modelo SC 2915): A tenor con lo anterior, el Departamento emite esta Carta Circular con el propósito de establecer: (i) el nuevo procedimiento en SURI relacionado a la integración del IVU Municipal, incluyendo la radicación de la Planilla Mensual de IVU y el pago del IVU Estatal y del IVU Municipal correspondiente y el cambio en la remisión del IVU Municipal en las transacciones de venta de partidas tributables no atribuibles a una localidad en Puerto Rico, a negocios multinivel y sobre partidas importadas para uso, entre otros; (ii) el uso de la nueva versión de la Planilla Mensual de IVU para incluir las partidas tributables y exentas que deben informarse para propósitos del IVU Municipal; (iii) el tratamiento aplicable a los municipios que no participan del proceso de radicación consolidada en SURI, y (iv) la fecha de vigencia de estos nuevos requisitos.
- **DA 23-04** (2023-11-28) — Certain Rules and Tax Considerations Applicable to a Contractor Entering Into a Partnership Contract With a Partnering Government Entity: The purpose of this Administrative Determination is to supplement AD 20-06 and AD 22-05 by addressing certain additional income tax considerations with respect to various matters not expressly covered in AD 20-06 or AD 22-05.
- **DA 21-04** (2021-03-23) — Posposición de la fecha límite para radicar la Planilla de Contribución Sobre Ingresos del Año Contributivo 2020: El Departamento emite esta Determinación Administrativa conforme a lo dispuesto en las Secciones 1061.16(f) y 1061.17(h) del Código, con el propósito de notificar la nueva fecha límite de radicación de la Planilla del año contributivo 2020 de aquellos Contribuyentes cuyo cierre de periodo anual de contabilidad sea el 31 de diciembre de 2020 (es decir, Contribuyentes que rinden su planilla a base de año natural) y su fecha original de vencimiento según el Código sea el 15 de abril de 2021.
- **BI RI 26-02** (2026-03-10) — Porcentaje de participación de cada municipio para el año fiscal 2026-2027 del IVU municipal sobre las ventas despachadas por correo de negocios que no poseen local comercial en Puerto Rico: A tenor con lo anterior, el Departamento emite este Boletín Informativo con el propósito de notificar los siguientes por cientos de distribución para el año fiscal 2026-2027 que le corresponderán a cada municipio del IVU Municipal sobre las Ventas Despachadas por Correo de comerciantes que no poseen una localidad comercial en Puerto Rico, según determinado conforme al Artículo 6080.14(a)(2)-1(b) del Reglamento.
- **CC RI 25-12** (2025-05-23) — Radicación de la planilla de contribución sobre ingresos para negocios con decretos de exención contributiva (Formulario 480.3(II)) para el año contributivo 2024: A tenor con lo anterior, el Departamento emite esta Carta Circular con el propósito de establecer el procedimiento de radicación electrónica de la Planilla de Negocio Exento para el año contributivo 2024.
- **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.