{
  "profile": "tabular-data-package",
  "name": "eastcorp-2026-us-east-coast-tax-dataset",
  "title": "East Corp Capital — 2026 U.S. East Coast 16-State Statutory Tax, Real Estate Transfer, Homestead & Corporate Franchise Dataset",
  "description": "Primary-source verified 2026 statutory tax rates, standard deductions, local municipal wage surcharges, real property transfer/mansion taxes, homestead exemptions, estate/inheritance tax exemptions, and corporate/LLC franchise fees across all 16 U.S. East Coast states and DC (ME, NH, VT, MA, RI, CT, NY, NJ, PA, DE, MD, DC, VA, NC, SC, GA, FL).",
  "version": "2026.11.0",
  "created": "2026-11-03T14:55:00Z",
  "homepage": "https://eastcorpcapital.com/data-api/",
  "id": "https://eastcorpcapital.com/downloads/datapackage.json",
  "licenses": [
    {
      "name": "CC-BY-4.0",
      "path": "https://creativecommons.org/licenses/by/4.0/",
      "title": "Creative Commons Attribution 4.0 International"
    }
  ],
  "contributors": [
    {
      "title": "Pablo Cirre Gómez",
      "role": "author",
      "organization": "East Corp Capital",
      "path": "https://eastcorpcapital.com/author/pablo-cirre-gomez/"
    },
    {
      "title": "Enrique Zarza (José Enrique Rodríguez Zarza), Esq. (ICAM Bar No. 68.400)",
      "role": "wrangler",
      "organization": "East Corp Capital",
      "path": "https://eastcorpcapital.com/author/enrique-zarza/"
    }
  ],
  "sources": [
    {
      "title": "Internal Revenue Service (IRS) — Revenue Procedure 2025-32 & 2026 Federal Tax Schedules",
      "path": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
    },
    {
      "title": "U.S. Social Security Administration (SSA) — 2026 OASDI Contribution and Benefit Base ($176,100)",
      "path": "https://www.ssa.gov/oact/cola/cbb.html"
    },
    {
      "title": "New York State Department of Taxation and Finance (NYS DTF) & NYC Department of Finance",
      "path": "https://www.tax.ny.gov/"
    },
    {
      "title": "New Jersey Department of the Treasury — Division of Taxation",
      "path": "https://www.nj.gov/treasury/taxation/"
    },
    {
      "title": "Massachusetts Department of Revenue (Mass. DOR)",
      "path": "https://www.mass.gov/orgs/massachusetts-department-of-revenue"
    },
    {
      "title": "Pennsylvania Department of Revenue",
      "path": "https://www.revenue.pa.gov/"
    },
    {
      "title": "Delaware Division of Corporations & Division of Revenue",
      "path": "https://corp.delaware.gov/frtax/"
    },
    {
      "title": "Florida Department of Revenue (FL DOR)",
      "path": "https://www.floridarevenue.com/property/Pages/Homeowners_Homestead.aspx"
    }
  ],
  "resources": [
    {
      "name": "eastcorp-2026-us-tax-dataset",
      "path": "https://eastcorpcapital.com/downloads/eastcorp-2026-us-tax-dataset.csv",
      "profile": "tabular-data-resource",
      "format": "csv",
      "mediatype": "text/csv",
      "encoding": "utf-8",
      "schema": {
        "primaryKey": "state_code",
        "fields": [
          { "name": "state_code", "type": "string", "description": "Two-letter state or sub-jurisdiction code (e.g., NYC, NYS-W, NYS-LI, NJ, MA, FL)" },
          { "name": "jurisdiction_name", "type": "string", "description": "Full jurisdiction and metro corridor name" },
          { "name": "corridor_region", "type": "string", "description": "East Coast geographic corridor (New England, Tri-State, Mid-Atlantic, Southeast)" },
          { "name": "top_marginal_income_tax_pct", "type": "number", "description": "2026 top state marginal personal income tax rate (%)" },
          { "name": "local_wage_surcharge_pct", "type": "number", "description": "2026 municipal, county piggyback, or millionaire surtax rate (%)" },
          { "name": "combined_top_income_tax_pct", "type": "number", "description": "2026 combined state + local top marginal personal income tax rate (%)" },
          { "name": "standard_deduction_single_usd", "type": "integer", "description": "2026 state standard deduction for Single filers (USD)" },
          { "name": "standard_deduction_married_usd", "type": "integer", "description": "2026 state standard deduction for Married Filing Jointly (USD)" },
          { "name": "effective_property_tax_rate_pct", "type": "number", "description": "Benchmark effective residential property tax rate (%)" },
          { "name": "realty_transfer_tax_pct", "type": "number", "description": "Benchmark combined state + local real estate transfer/recordation tax (%)" },
          { "name": "mansion_or_supplemental_tax_note", "type": "string", "description": "Summary of mansion tax cliffs, CEMA § 255, Save Our Homes portability, or exit withholding" },
          { "name": "estate_or_inheritance_exemption_usd", "type": "integer", "description": "2026 state estate tax exclusion threshold in USD (0 if no state estate tax)" },
          { "name": "llc_annual_fee_or_franchise_tax", "type": "string", "description": "2026 annual LLC report fee, corporate franchise tax formula, and PTET rules" },
          { "name": "primary_statutory_authority", "type": "string", "description": "Governing state revenue agency and statutory citation" },
          { "name": "interactive_calculator_url", "type": "string", "format": "uri", "description": "Canonical URL of the interactive 2026 simulator on East Corp Capital" },
          { "name": "companion_study_url", "type": "string", "format": "uri", "description": "Canonical URL of the companion 2026 statutory deep-dive study" }
        ]
      }
    }
  ]
}