{
 "note": "Dated log of changes to the tax tables and reference data behind paysums. Appended by the weekly cloud routine (every change cites its source) and by hand for structural additions. Automated weekly/yearly refreshes (mortgage rates, FX, rents, home values, local sales tax averages) are listed once with their schedule, not per run.",
 "entries": [
  {
   "date": "2026-09-13",
   "area": "US sales tax",
   "change": "Average local sales tax rates for all 50 states + DC are now computed by paysums from each state's official rate tables (population-weighted, Census SUB-EST2024); the Tax Foundation figures were retired. Ten city rates corrected against official files: Nashville 9.25%, Los Angeles 9.75%, Chicago 10.5%, San Jose 10%, Seattle 10.55%, Columbus 8%, Charlotte 8.25%, Phoenix 9.1%, Salt Lake City 8.45%, Kansas City 8.975%.",
   "source": "State DOR/comptroller rate files; Streamlined Sales Tax rate files; method at /open-data/#local-sales-tax",
   "effective": "2026-07-01 to 2026-10-01 rate tables"
  },
  {
   "date": "2026-09-13",
   "area": "Housing",
   "change": "Median home values and property taxes by state and for 40 cities added (income needed to buy the median home).",
   "source": "Census Bureau ACS 2024 1-year, tables B25077 and B25103",
   "effective": "ACS 2024"
  },
  {
   "date": "2026-09-12",
   "area": "US state income tax",
   "change": "Mid-year 2026 changes: Utah flat rate cut to 4.45%; West Virginia 2026 rates; British Columbia and Prince Edward Island bracket changes for Canada.",
   "source": "Utah State Tax Commission; WV Tax Division; BC Ministry of Finance; PEI Finance",
   "effective": "2026-01-01 / 2026-07-01"
  },
  {
   "date": "2026-09-12",
   "area": "France",
   "change": "France edition added: 2026 cotisations (PASS \u20ac48,060, Agirc-Arrco, CSG/CRDS), imp\u00f4t 2026 on 2025 income with quotient familial, d\u00e9cote and CEHR; three reference cases exact against the URSSAF and impots.gouv simulators.",
   "source": "URSSAF, impots.gouv.fr, Agirc-Arrco",
   "effective": "2026-01-01"
  },
  {
   "date": "2026-09-12",
   "area": "US federal",
   "change": "2026 federal tables: brackets from Rev. Proc. 2025-32, standard deduction $16,100 single / $32,200 married / $24,150 head of household, Social Security wage base $184,500, 401(k) limit $24,500, HSA $4,400 / $8,750.",
   "source": "IRS Rev. Proc. 2025-32; SSA",
   "effective": "2026-01-01"
  },
  {
   "date": "2026-09-12",
   "area": "Rents",
   "change": "HUD FY2026 Fair Market Rents loaded for the 40 cities (refreshed every October).",
   "source": "HUD USER FY2026 FMRs",
   "effective": "2025-10-01"
  },
  {
   "date": "2026-09-11",
   "area": "Mortgage rates",
   "change": "Weekly 30- and 15-year fixed averages refreshed every Thursday (Freddie Mac PMMS); ECB exchange rates refreshed on the same schedule from 2026-09-13.",
   "source": "Freddie Mac PMMS; European Central Bank",
   "effective": "weekly"
  }
 ]
}