{
  "lastReviewed": "2026-10-02",
  "publisher": "MileagePayTools",
  "byline": "Alex Rivera",
  "mileage2026": {
    "h1": {
      "label": "Jan 1 – Jun 30, 2026",
      "start": "2026-01-01",
      "end": "2026-06-30",
      "business": 0.725,
      "medical": 0.205,
      "militaryMoving": 0.205,
      "charity": 0.14,
      "sources": [
        "https://www.irs.gov/tax-professionals/standard-mileage-rates",
        "https://www.irs.gov/pub/irs-drop/n-26-10.pdf"
      ],
      "citations": ["Notice 2026-10", "IR-2025-128"]
    },
    "h2": {
      "label": "Jul 1 – Dec 31, 2026",
      "start": "2026-07-01",
      "end": "2026-12-31",
      "business": 0.76,
      "medical": 0.235,
      "militaryMoving": 0.235,
      "charity": 0.14,
      "sources": [
        "https://www.irs.gov/tax-professionals/standard-mileage-rates",
        "https://www.irs.gov/irb/2026-29_irb"
      ],
      "citations": ["Announcement 2026-11", "IR-2026-29"]
    },
    "notes": {
      "militaryMoving": "Military (and certain intelligence-community) moving mileage under IRC §217(g) only. Most civilian moves are not deductible under current law."
    }
  },
  "fica2026": {
    "employeeSsRate": 0.062,
    "employeeMedicareRate": 0.0145,
    "employerSsRate": 0.062,
    "employerMedicareRate": 0.0145,
    "seSsRate": 0.124,
    "seMedicareRate": 0.029,
    "seCombinedApprox": 0.153,
    "ssWageBase": 184500,
    "sources": [
      "https://www.ssa.gov/oact/cola/cbb.html",
      "https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes"
    ]
  },
  "caOvertime": {
    "dailyOtThreshold": 8,
    "dailyDtThreshold": 12,
    "weeklyOtThreshold": 40,
    "seventhDayOtHours": 8,
    "otMultiplier": 1.5,
    "dtMultiplier": 2.0,
    "cite": [
      "https://dir.ca.gov/dlse/FAQ_Overtime.htm",
      "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=510"
    ],
    "exclusions": [
      "alternative workweek schedules (Labor Code §511)",
      "exempt employees",
      "collective bargaining agreements that validly alter OT",
      "piece-rate / tip-credit edge cases"
    ]
  },
  "salesTax": {
    "states": {
      "CA": {
        "name": "California",
        "stateRate": 0.0725,
        "approxLocalAvg": 0.0178,
        "approxCombined": 0.0903,
        "agency": "California Department of Tax and Fee Administration (CDTFA)",
        "url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm"
      },
      "TX": {
        "name": "Texas",
        "stateRate": 0.0625,
        "approxLocalAvg": 0.0195,
        "approxCombined": 0.082,
        "agency": "Texas Comptroller of Public Accounts",
        "url": "https://comptroller.texas.gov/taxes/sales/"
      },
      "FL": {
        "name": "Florida",
        "stateRate": 0.06,
        "approxLocalAvg": 0.0098,
        "approxCombined": 0.0698,
        "agency": "Florida Department of Revenue",
        "url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx"
      },
      "NY": {
        "name": "New York",
        "stateRate": 0.04,
        "approxLocalAvg": 0.0454,
        "approxCombined": 0.0854,
        "agency": "New York State Department of Taxation and Finance",
        "url": "https://www.tax.ny.gov/bus/st/stidx.htm"
      },
      "WA": {
        "name": "Washington",
        "stateRate": 0.065,
        "approxLocalAvg": 0.0307,
        "approxCombined": 0.0957,
        "agency": "Washington State Department of Revenue",
        "url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates"
      },
      "IL": {
        "name": "Illinois",
        "stateRate": 0.0625,
        "approxLocalAvg": 0.0273,
        "approxCombined": 0.0898,
        "agency": "Illinois Department of Revenue",
        "url": "https://tax.illinois.gov/research/taxratefinder.html"
      },
      "PA": {
        "name": "Pennsylvania",
        "stateRate": 0.06,
        "approxLocalAvg": 0.0034,
        "approxCombined": 0.0634,
        "agency": "Pennsylvania Department of Revenue",
        "url": "https://www.revenue.pa.gov/TaxTypes/SUT/Pages/default.aspx"
      },
      "OH": {
        "name": "Ohio",
        "stateRate": 0.0575,
        "approxLocalAvg": 0.0154,
        "approxCombined": 0.0729,
        "agency": "Ohio Department of Taxation",
        "url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use"
      },
      "GA": {
        "name": "Georgia",
        "stateRate": 0.04,
        "approxLocalAvg": 0.0356,
        "approxCombined": 0.0756,
        "agency": "Georgia Department of Revenue",
        "url": "https://dor.georgia.gov/taxes/business-taxes/sales-use-tax"
      },
      "NC": {
        "name": "North Carolina",
        "stateRate": 0.0475,
        "approxLocalAvg": 0.0235,
        "approxCombined": 0.071,
        "agency": "North Carolina Department of Revenue",
        "url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax"
      }
    },
    "localCaveat": "Average local rates are approximate statewide averages (Tax Foundation midyear 2026 style figures) and are NOT exact for any address. Always confirm with the linked state agency or a ZIP/address lookup."
  }
}