Changelog

2026-10-24

Initial rule files for California, Florida, Georgia, Illinois, Massachusetts, Michigan, New Jersey, New York, North Carolina, and Texas, tax years 2025 and 2026. Last full verification of that set is 2026-10-24.

Added a weekly check of the cited source pages and a golden question set. No rule value changed in this entry.

Added public reference pages for 2026 PTET, each covered state, bonus-depreciation conformity, and the federal SALT cap. No rule value changed. The Illinois 2025 April 15 deadline stays marked verify-with-source.

Canonical site is https://passthroughtax.com. No rule value changed.

The public operator is Pass-through Tax Rules (passthroughtax.com). Contact is hello@passthroughtax.com. No rule value changed.

The website uses cookieless Vercel Web Analytics for aggregate page views. Query strings are not sent. MCP logging is unchanged.

The weekly source check sends a normal browser request. Cornell's copy of 26 USC 164 stays a tracked source next to the House URL. No rule value changed.

The source check runs automatically every Sunday at 21:00 UTC.

Massachusetts source pages now have baselines from the 2026-10-24 check. The House US Code page still has none. No rule value changed.