{
  "metadata": {
    "name": "CeoCult 2026 1099-K Threshold Compliance Map",
    "description": "State-by-state 1099-K reporting threshold dataset for tax year 2026, compiled against the restored federal floor of $20,000 (and more than 200 transactions). The One Big Beautiful Bill Act (P.L. 119-21, sec. 70432, signed July 4, 2025) repealed the IRS Notice 2024-85 phase-in and restored the $20,000 / 200-transaction federal threshold retroactive to 2022. Each row records the state's Form 1099-K filing threshold for third-party settlement organizations (TPSOs), the transaction-count minimum (where applicable), the gap versus the restored federal $20,000 threshold, and the verifying source URL. Twelve jurisdictions require a 1099-K far below the federal floor, gaps now as large as 200x (Rhode Island $100 vs $20,000).",
    "datasetSize": "50 states + District of Columbia",
    "datePublished": "2026-05-09",
    "dateModified": "2026-05-09",
    "lastVerifiedDate": "2026-05-08",
    "license": {
      "type": "CC-BY-4.0",
      "url": "https://creativecommons.org/licenses/by/4.0/",
      "attributionRequired": "CeoCult, with link to https://ceocult.com/research/1099k-threshold-state-map-2026/"
    },
    "canonicalUrl": "https://ceocult.com/research/1099k-threshold-state-map-2026/",
    "methodology": "Each row was sourced from the state revenue or tax department's 1099-K guidance page (or the controlling state statute). Where the state has no published 1099-K guidance, we record the federal threshold as the operative floor and mark policyType as 'federal_default'. The operative 2026 federal threshold is $20,000 and more than 200 transactions: the American Rescue Plan Act of 2021 (sec. 9674) lowered the floor to $600, IRS Notice 2024-85 set a transition phase-in ($5,000 for 2024, $2,500 for 2025, $600 for 2026 and later), and then the One Big Beautiful Bill Act (P.L. 119-21, sec. 70432, signed July 4, 2025) repealed the phase-in and restored the $20,000 / 200-transaction threshold retroactive to 2022, as confirmed by IRS FAQs. Each state's gap_vs_federal is computed against the restored $20,000 floor. Verification window: 2026-04-15 to 2026-05-08.",
    "dataProvenance": "SOURCED — real statutory/agency facts (not modeled). Each state row is sourced from that state's revenue/tax department 1099-K guidance page or the controlling statute; where a state has no published 1099-K guidance, the federal threshold is recorded (and flagged as such). DERIVED: \"estimated tax\"/surprise-bill framing in the prose is illustrative tax math, not part of the dataset rows."
  },
  "federal": {
    "year": 2026,
    "threshold_usd": 20000,
    "transaction_minimum": 200,
    "schedule": {
      "2021_and_earlier": 20000,
      "2024_phasein": 5000,
      "2025_phasein": 2500,
      "2026_phasein_targeted": 600,
      "2025_operative": 20000,
      "2026_operative": 20000
    },
    "restored_by": "One Big Beautiful Bill Act, Public Law 119-21, section 70432 (signed July 4, 2025)",
    "source_url": "https://www.irs.gov/businesses/understanding-your-form-1099-k",
    "transition_relief_notice": "https://www.irs.gov/pub/irs-drop/n-24-85.pdf",
    "note": "The long-standing federal Form 1099-K threshold was more than $20,000 and more than 200 transactions. ARPA 2021 (sec. 9674) lowered it to $600. IRS Notice 2024-85 set a transition phase-in ($5,000 for 2024, $2,500 for 2025, $600 for 2026 and later). The One Big Beautiful Bill Act (P.L. 119-21, sec. 70432, signed July 4, 2025) repealed that phase-in entirely and restored the more-than-$20,000-and-more-than-200-transaction threshold, effective as if included in ARPA section 9674 (retroactive to 2022). IRS FAQs confirm the dollar limit reverts to $20,000. The operative federal floor for tax year 2025 and 2026 is $20,000 and 200 transactions."
  },
  "regions": {
    "Northeast": [
      "CT",
      "ME",
      "MA",
      "NH",
      "NJ",
      "NY",
      "PA",
      "RI",
      "VT"
    ],
    "Midwest": [
      "IL",
      "IN",
      "IA",
      "KS",
      "MI",
      "MN",
      "MO",
      "NE",
      "ND",
      "OH",
      "SD",
      "WI"
    ],
    "South": [
      "AL",
      "AR",
      "DE",
      "DC",
      "FL",
      "GA",
      "KY",
      "LA",
      "MD",
      "MS",
      "NC",
      "OK",
      "SC",
      "TN",
      "TX",
      "VA",
      "WV"
    ],
    "West": [
      "AK",
      "AZ",
      "CA",
      "CO",
      "HI",
      "ID",
      "MT",
      "NV",
      "NM",
      "OR",
      "UT",
      "WA",
      "WY"
    ]
  },
  "states": [
    {
      "state": "Alabama",
      "abbr": "AL",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.revenue.alabama.gov/individual-corporate/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Alaska",
      "abbr": "AK",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default_no_income_tax",
      "gap_vs_federal": 0,
      "source_url": "https://tax.alaska.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Arizona",
      "abbr": "AZ",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://azdor.gov/businesses/withholding-tax",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Arkansas",
      "abbr": "AR",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": 200,
      "policy_type": "piggyback_with_count",
      "gap_vs_federal": 0,
      "source_url": "https://www.dfa.arkansas.gov/income-tax/withholding-tax/",
      "last_verified_date": "2026-05-08",
      "note": "Arkansas requires 1099-K when payments exceed the federal threshold AND 200 transactions. With OBBBA having restored the federal floor to $20,000 plus 200 transactions, Arkansas now aligns exactly with the federal floor."
    },
    {
      "state": "California",
      "abbr": "CA",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.ftb.ca.gov/file/business/types/1099-information-returns.html",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Colorado",
      "abbr": "CO",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://tax.colorado.gov/withholding-tax",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Connecticut",
      "abbr": "CT",
      "region": "Northeast",
      "state_threshold_2026": 600,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -19400,
      "source_url": "https://portal.ct.gov/DRS/Withholding-Taxes/Information-Returns",
      "last_verified_date": "2026-05-08",
      "note": "Connecticut DRS sets a $600 reporting floor consistent with general 1099 wage-equivalent treatment."
    },
    {
      "state": "Delaware",
      "abbr": "DE",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://revenue.delaware.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "District of Columbia",
      "abbr": "DC",
      "region": "South",
      "state_threshold_2026": 600,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -19400,
      "source_url": "https://otr.cfo.dc.gov/page/withholding-tax-forms-and-publications",
      "last_verified_date": "2026-05-08",
      "note": "DC OTR requires 1099-K filing at $600, mirroring federal pre-ARPA general 1099 thresholds."
    },
    {
      "state": "Florida",
      "abbr": "FL",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default_no_income_tax",
      "gap_vs_federal": 0,
      "source_url": "https://floridarevenue.com/taxes/Pages/default.aspx",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Georgia",
      "abbr": "GA",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://dor.georgia.gov/taxes/business-taxes/withholding-tax",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Hawaii",
      "abbr": "HI",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://tax.hawaii.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Idaho",
      "abbr": "ID",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://tax.idaho.gov/taxes/income-tax/business-income/withholding/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Illinois",
      "abbr": "IL",
      "region": "Midwest",
      "state_threshold_2026": 1000,
      "state_transaction_min": 4,
      "policy_type": "state_lower_floor_with_count",
      "gap_vs_federal": -19000,
      "source_url": "https://tax.illinois.gov/research/publications/bulletins.html",
      "last_verified_date": "2026-05-08",
      "note": "Illinois DOR requires 1099-K at gross >$1,000 with 4 or more separate transactions per Public Act 100-0303."
    },
    {
      "state": "Indiana",
      "abbr": "IN",
      "region": "Midwest",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.in.gov/dor/business-tax/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Iowa",
      "abbr": "IA",
      "region": "Midwest",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://tax.iowa.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Kansas",
      "abbr": "KS",
      "region": "Midwest",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.ksrevenue.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Kentucky",
      "abbr": "KY",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://revenue.ky.gov/Business/Pages/default.aspx",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Louisiana",
      "abbr": "LA",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://revenue.louisiana.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Maine",
      "abbr": "ME",
      "region": "Northeast",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.maine.gov/revenue/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Maryland",
      "abbr": "MD",
      "region": "South",
      "state_threshold_2026": 600,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -19400,
      "source_url": "https://www.marylandtaxes.gov/business/income/",
      "last_verified_date": "2026-05-08",
      "note": "Maryland Comptroller requires 1099-K reporting at the $600 floor consistent with general 1099 series treatment."
    },
    {
      "state": "Massachusetts",
      "abbr": "MA",
      "region": "Northeast",
      "state_threshold_2026": 600,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -19400,
      "source_url": "https://www.mass.gov/info-details/dor-tax-forms-and-instructions",
      "last_verified_date": "2026-05-08",
      "note": "Massachusetts has held a $600 1099-K reporting floor since 2017 (M.G.L. c. 62C, sec. 8)."
    },
    {
      "state": "Michigan",
      "abbr": "MI",
      "region": "Midwest",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.michigan.gov/treasury/business-taxes",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Minnesota",
      "abbr": "MN",
      "region": "Midwest",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.revenue.state.mn.us/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Mississippi",
      "abbr": "MS",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.dor.ms.gov/business",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Missouri",
      "abbr": "MO",
      "region": "Midwest",
      "state_threshold_2026": 1200,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -18800,
      "source_url": "https://dor.mo.gov/taxation/business/",
      "last_verified_date": "2026-05-08",
      "note": "Missouri DOR has historically tied 1099-K filing to its $1,200 wage-statement filing threshold; verify on a per-payer basis with DOR."
    },
    {
      "state": "Montana",
      "abbr": "MT",
      "region": "West",
      "state_threshold_2026": 600,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -19400,
      "source_url": "https://mtrevenue.gov/taxes/wage-withholding/",
      "last_verified_date": "2026-05-08",
      "note": "Montana DOR aligns 1099-K filing with general 1099 reporting at the $600 floor."
    },
    {
      "state": "Nebraska",
      "abbr": "NE",
      "region": "Midwest",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://revenue.nebraska.gov/businesses",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Nevada",
      "abbr": "NV",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default_no_income_tax",
      "gap_vs_federal": 0,
      "source_url": "https://tax.nv.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "New Hampshire",
      "abbr": "NH",
      "region": "Northeast",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default_no_income_tax",
      "gap_vs_federal": 0,
      "source_url": "https://www.revenue.nh.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "New Jersey",
      "abbr": "NJ",
      "region": "Northeast",
      "state_threshold_2026": 1000,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -19000,
      "source_url": "https://www.nj.gov/treasury/taxation/",
      "last_verified_date": "2026-05-08",
      "note": "New Jersey Treasury announced a $1,000 1099-K reporting floor in 2021 guidance; subsequent legislative action has not raised it."
    },
    {
      "state": "New Mexico",
      "abbr": "NM",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.tax.newmexico.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "New York",
      "abbr": "NY",
      "region": "Northeast",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.tax.ny.gov/forms/1099_general_information.htm",
      "last_verified_date": "2026-05-08",
      "note": "New York tracks the federal floor for 1099-K. State legislative proposals to lower the threshold have not passed."
    },
    {
      "state": "North Carolina",
      "abbr": "NC",
      "region": "South",
      "state_threshold_2026": 600,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -19400,
      "source_url": "https://www.ncdor.gov/taxes-forms/withholding-tax",
      "last_verified_date": "2026-05-08",
      "note": "North Carolina DOR Directive TA-19-1 sets the 1099-K filing requirement at $600 for payees with NC addresses."
    },
    {
      "state": "North Dakota",
      "abbr": "ND",
      "region": "Midwest",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.tax.nd.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Ohio",
      "abbr": "OH",
      "region": "Midwest",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://tax.ohio.gov/business/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Oklahoma",
      "abbr": "OK",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://oklahoma.gov/tax.html",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Oregon",
      "abbr": "OR",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.oregon.gov/dor/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Pennsylvania",
      "abbr": "PA",
      "region": "Northeast",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.revenue.pa.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Rhode Island",
      "abbr": "RI",
      "region": "Northeast",
      "state_threshold_2026": 100,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -19900,
      "source_url": "https://tax.ri.gov/",
      "last_verified_date": "2026-05-08",
      "note": "Rhode Island Division of Taxation requires 1099-K filing at $100 in aggregate gross receipts, the lowest state floor in the dataset."
    },
    {
      "state": "South Carolina",
      "abbr": "SC",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://dor.sc.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "South Dakota",
      "abbr": "SD",
      "region": "Midwest",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default_no_income_tax",
      "gap_vs_federal": 0,
      "source_url": "https://dor.sd.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Tennessee",
      "abbr": "TN",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default_no_income_tax",
      "gap_vs_federal": 0,
      "source_url": "https://www.tn.gov/revenue.html",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Texas",
      "abbr": "TX",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default_no_income_tax",
      "gap_vs_federal": 0,
      "source_url": "https://comptroller.texas.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Utah",
      "abbr": "UT",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://tax.utah.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Vermont",
      "abbr": "VT",
      "region": "Northeast",
      "state_threshold_2026": 600,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -19400,
      "source_url": "https://tax.vermont.gov/business/withholding/1099-reporting",
      "last_verified_date": "2026-05-08",
      "note": "Vermont Department of Taxes set a $600 1099-K reporting floor in 2017 (Act 73 of 2017)."
    },
    {
      "state": "Virginia",
      "abbr": "VA",
      "region": "South",
      "state_threshold_2026": 600,
      "state_transaction_min": null,
      "policy_type": "state_lower_floor",
      "gap_vs_federal": -19400,
      "source_url": "https://www.tax.virginia.gov/",
      "last_verified_date": "2026-05-08",
      "note": "Virginia requires 1099-K filing at $600 under Va. Code sec. 58.1-202.1, effective tax year 2020 forward."
    },
    {
      "state": "Washington",
      "abbr": "WA",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default_no_income_tax",
      "gap_vs_federal": 0,
      "source_url": "https://dor.wa.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "West Virginia",
      "abbr": "WV",
      "region": "South",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://tax.wv.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Wisconsin",
      "abbr": "WI",
      "region": "Midwest",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default",
      "gap_vs_federal": 0,
      "source_url": "https://www.revenue.wi.gov/",
      "last_verified_date": "2026-05-08"
    },
    {
      "state": "Wyoming",
      "abbr": "WY",
      "region": "West",
      "state_threshold_2026": 20000,
      "state_transaction_min": null,
      "policy_type": "federal_default_no_income_tax",
      "gap_vs_federal": 0,
      "source_url": "https://revenue.wyo.gov/",
      "last_verified_date": "2026-05-08"
    }
  ],
  "aggregates": {
    "total_jurisdictions": 51,
    "states_below_federal_floor": 12,
    "states_at_federal_floor": 39,
    "lowest_state_threshold_usd": 100,
    "lowest_state": "Rhode Island",
    "states_at_600": [
      "Connecticut",
      "District of Columbia",
      "Maryland",
      "Massachusetts",
      "Montana",
      "North Carolina",
      "Vermont",
      "Virginia"
    ],
    "states_at_or_below_1000": [
      "Connecticut",
      "District of Columbia",
      "Illinois",
      "Maryland",
      "Massachusetts",
      "Montana",
      "New Jersey",
      "North Carolina",
      "Rhode Island",
      "Vermont",
      "Virginia"
    ],
    "states_with_transaction_count_minimum": [
      "Arkansas",
      "Illinois"
    ],
    "states_with_no_state_income_tax": [
      "Alaska",
      "Florida",
      "Nevada",
      "New Hampshire",
      "South Dakota",
      "Tennessee",
      "Texas",
      "Washington",
      "Wyoming"
    ],
    "regional_count_below_federal": {
      "Northeast": 4,
      "Midwest": 2,
      "South": 5,
      "West": 1
    },
    "policy_type_counts": {
      "federal_default": 29,
      "federal_default_no_income_tax": 9,
      "state_lower_floor": 11,
      "state_lower_floor_with_count": 1,
      "piggyback_with_count": 1,
      "_total": 51
    }
  },
  "historicalThresholds": {
    "federal_2018_2023": 20000,
    "federal_2024_phasein": 5000,
    "federal_2025_phasein": 2500,
    "federal_2026_phasein_target": 600,
    "federal_2025_operative": 20000,
    "federal_2026_operative": 20000,
    "transaction_count_pre_arpa": 200,
    "transaction_count_arpa_phasein": null,
    "transaction_count_restored_obbba": 200,
    "note": "OBBBA (P.L. 119-21, sec. 70432, July 4 2025) repealed the IRS Notice 2024-85 phase-in and restored the $20,000 plus 200-transaction federal floor retroactive to 2022. The $5,000/$2,500/$600 phase-in figures never became the operative floor for 2025 or 2026."
  }
}