{
  "$comment": "Texas 2026: no personal income tax on wages; no employee-paid state payroll programme (Texas unemployment tax is employer-paid).",
  "country": "us",
  "jurisdiction": "us-tx",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "none"
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Local taxes (Texas has no local income tax)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://comptroller.texas.gov/taxes/",
      "title": "Texas Comptroller — tax list (no personal income tax; calendar-year payroll)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://comptroller.texas.gov/taxes/",
      "title": "Texas Comptroller — Texas has no personal income tax",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm",
      "title": "Texas Constitution art. 8 §24-a — prohibition on a tax on the net incomes of individuals",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://comptroller.texas.gov/taxes/",
      "title": "No state income tax, so pre-tax items have no state effect (flags recorded as conforming)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.twc.texas.gov/programs/unemployment-tax",
      "title": "Texas Workforce Commission — unemployment tax is paid by employers, not deducted from wages",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://comptroller.texas.gov/taxes/",
      "title": "No state computation; MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}