[ 10 => [ [ 'income' => 12760, 'rate' => 3.54, 'constant' => 0 ], [ 'income' => 25250, 'rate' => 4.65, 'constant' => 451.70 ], [ 'income' => 280950, 'rate' => 5.30, 'constant' => 1045.04 ], [ 'income' => 280950, 'rate' => 7.65, 'constant' => 14582.83 ], ], 20 => [ [ 'income' => 12760, 'rate' => 3.54, 'constant' => 0 ], [ 'income' => 25250, 'rate' => 4.65, 'constant' => 451.70 ], [ 'income' => 280950, 'rate' => 5.30, 'constant' => 1045.04 ], [ 'income' => 280950, 'rate' => 7.65, 'constant' => 14582.83 ], ], ], //Calculation Method "B" was discontinued in 2022. 20140401 => [ 10 => [ [ 'income' => 5730, 'rate' => 0, 'constant' => 0 ], [ 'income' => 15200, 'rate' => 4.0, 'constant' => 0 ], [ 'income' => 16486, 'rate' => 4.48, 'constant' => 378.80 ], [ 'income' => 26227, 'rate' => 6.5408, 'constant' => 436.41 ], [ 'income' => 62950, 'rate' => 7.0224, 'constant' => 1073.55 ], [ 'income' => 240190, 'rate' => 6.27, 'constant' => 3652.39 ], [ 'income' => 240190, 'rate' => 7.65, 'constant' => 14765.34 ], ], 20 => [ [ 'income' => 7870, 'rate' => 0, 'constant' => 0 ], [ 'income' => 18780, 'rate' => 4.0, 'constant' => 0 ], [ 'income' => 21400, 'rate' => 5.84, 'constant' => 436.40 ], [ 'income' => 28308, 'rate' => 7.008, 'constant' => 589.41 ], [ 'income' => 60750, 'rate' => 7.524, 'constant' => 1073.52 ], [ 'income' => 240190, 'rate' => 6.27, 'constant' => 3514.46 ], [ 'income' => 240190, 'rate' => 7.65, 'constant' => 14765.35 ], ], ], 20100101 => [ 10 => [ [ 'income' => 4000, 'rate' => 0, 'constant' => 0 ], [ 'income' => 10620, 'rate' => 4.6, 'constant' => 0 ], [ 'income' => 13602, 'rate' => 5.152, 'constant' => 304.52 ], [ 'income' => 22486, 'rate' => 6.888, 'constant' => 458.15 ], [ 'income' => 43953, 'rate' => 7.28, 'constant' => 1070.08 ], [ 'income' => 149330, 'rate' => 6.5, 'constant' => 2632.88 ], [ 'income' => 219200, 'rate' => 6.75, 'constant' => 9482.39 ], [ 'income' => 219200, 'rate' => 7.75, 'constant' => 14198.62 ], ], 20 => [ [ 'income' => 5500, 'rate' => 0, 'constant' => 0 ], [ 'income' => 14950, 'rate' => 4.6, 'constant' => 0 ], [ 'income' => 15375, 'rate' => 5.52, 'constant' => 434.70 ], [ 'income' => 23667, 'rate' => 7.38, 'constant' => 458.16 ], [ 'income' => 42450, 'rate' => 7.8, 'constant' => 1070.11 ], [ 'income' => 149330, 'rate' => 6.5, 'constant' => 2535.18 ], [ 'income' => 219200, 'rate' => 6.75, 'constant' => 9482.38 ], [ 'income' => 219200, 'rate' => 7.75, 'constant' => 14198.61 ], ], ], 20060101 => [ 10 => [ [ 'income' => 4000, 'rate' => 0, 'constant' => 0 ], [ 'income' => 10620, 'rate' => 4.6, 'constant' => 0 ], [ 'income' => 11825, 'rate' => 5.154, 'constant' => 305 ], [ 'income' => 18629, 'rate' => 6.888, 'constant' => 367 ], [ 'income' => 43953, 'rate' => 7.280, 'constant' => 836 ], [ 'income' => 115140, 'rate' => 6.5, 'constant' => 2680 ], [ 'income' => 115140, 'rate' => 6.75, 'constant' => 7307 ], ], 20 => [ [ 'income' => 5500, 'rate' => 0, 'constant' => 0 ], [ 'income' => 13470, 'rate' => 4.6, 'constant' => 0 ], [ 'income' => 14950, 'rate' => 6.15, 'constant' => 367 ], [ 'income' => 20067, 'rate' => 7.38, 'constant' => 458 ], [ 'income' => 42450, 'rate' => 7.8, 'constant' => 836 ], [ 'income' => 115140, 'rate' => 6.5, 'constant' => 2582 ], [ 'income' => 115140, 'rate' => 6.75, 'constant' => 7307 ], ], ], ]; var $state_options = [ 20220101 => [ //First year with standard deduction phase out formula. 'standard_deduction' => [ 10 => [ 'base_deduction' => 6702, 'min' => 17780, 'max' => 73630, 'rate' => 12 ], 20 => [ 'base_deduction' => 9461, 'min' => 25727, 'max' => 73032, 'rate' => 20 ], ], 'allowance' => 400, //Withholding Exemptions ], //01-Jan-10: No Change. 20060101 => [ 'allowance' => 22, ], ]; var $state_ui_options = [ 20060101 => [ 'wage_base' => 14000, 'new_employer_rate' => null ], //New employer rate varies ]; function getStateAnnualTaxableIncome() { $annual_income = $this->getAnnualTaxableIncome(); $standard_deduction = $this->getStateStandardDeduction(); if ( $this->getDate() >= 20220101 ) { $state_allowance = $this->getStateAllowanceAmount(); } else { $state_allowance = 0; } $income = bcsub( bcsub( $annual_income, $standard_deduction ), $state_allowance ); Debug::text( 'State Annual Taxable Income: ' . $income, __FILE__, __LINE__, __METHOD__, 10 ); return $income; } function getStateStandardDeduction() { $retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options ); if ( $retarr == false ) { return false; } $retval = 0; if ( $this->getDate() >= 20220101 ) { Debug::text( 'Complex Standard Deduction Formula (NEW)', __FILE__, __LINE__, __METHOD__, 10 ); if ( isset( $retarr['standard_deduction'][$this->getStateFilingStatus()] ) ) { $deduction_arr = $retarr['standard_deduction'][$this->getStateFilingStatus()]; $annual_income = $this->getAnnualTaxableIncome(); if ( $annual_income < $deduction_arr['min'] ) { $retval = $deduction_arr['base_deduction']; } else if ( $annual_income >= $deduction_arr['max'] ) { $retval = 0; } else { $retval = bcsub( $deduction_arr['base_deduction'], bcmul( bcsub( $annual_income, $deduction_arr['min'] ), ( $deduction_arr['rate'] / 100 ) ) ); } } } else { Debug::text( 'Standard Deduction Forumla (OLD/None)', __FILE__, __LINE__, __METHOD__, 10 ); $retval = 0; } Debug::text( 'State Standard Deduction Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 ); return $retval; } function getStateAllowanceAmount() { $retarr = $this->getDataFromRateArray( $this->getDate(), $this->state_options ); if ( $retarr == false ) { return false; } $allowance_arr = $retarr['allowance']; $retval = bcmul( $this->getStateAllowance(), $allowance_arr ); Debug::text( 'State Allowance Amount: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 ); return $retval; } function _getStateTaxPayable() { $annual_income = $this->getStateAnnualTaxableIncome(); $retval = 0; if ( $annual_income > 0 ) { $rate = $this->getData()->getStateRate( $annual_income ); $state_constant = $this->getData()->getStateConstant( $annual_income ); $state_rate_income = $this->getData()->getStateRatePreviousIncome( $annual_income ); if ( $this->getDate() >= 20220101 ) { $retval = bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant ); } else { $retval = bcsub( bcadd( bcmul( bcsub( $annual_income, $state_rate_income ), $rate ), $state_constant ), $this->getStateAllowanceAmount() ); } } if ( $retval < 0 ) { $retval = 0; } Debug::text( 'State Annual Tax Payable: ' . $retval, __FILE__, __LINE__, __METHOD__, 10 ); return $retval; } } ?>