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      "sourceLabel": "Government of Saskatchewan — Start a Business in Saskatchewan (publishes no incorporation fee; see reason)",
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      "sourceClass": "FEDERAL-BLS",
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      "sourceLabel": "Social Security Administration — Contribution and Benefit Base (Automatic Determinations), 2026",
      "sourceUrl": "https://www.ssa.gov/oact/cola/cbb.html",
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      "sourceClass": "FEDERAL-IRS",
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      "topic": "llc_fees",
      "jurisdiction": "US-AZ",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Arizona Corporation Commission, Corporations Division — Schedule of Fees, Limited Liability Companies, A.R.S. Title 29 (Rev. 3.2026)",
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      "sourceClass": "STATE-SOS",
      "sourceLabel": "California Secretary of State, Business Programs Division — Business Entities Fee Schedule (BE FEES, Rev. 06/2018)",
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      "officialCalculatorUrl": "https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html",
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      "path": "/rulepacks/llc_fees/2026/co.json",
      "topic": "llc_fees",
      "jurisdiction": "US-CO",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Colorado Secretary of State — Business Organizations Fee Schedule (Limited liability company)",
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      "topic": "llc_fees",
      "jurisdiction": "US-DE",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Delaware Department of State, Division of Corporations Fee Schedule (Revised August 1, 2026)",
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      "jurisdiction": "US-FL",
      "sourceClass": "STATE-LEGISLATURE",
      "sourceLabel": "Fla. Stat. §605.0213 (2025), Fees of the department — Florida Revised Limited Liability Company Act",
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      "sourceClass": "STATE-SOS",
      "sourceLabel": "Georgia Secretary of State, Corporations Division — Filing Fees, Effective September 6, 2025 (Rev. 8/2025)",
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      "jurisdiction": "US-HI",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Hawaii Department of Commerce and Consumer Affairs, Business Registration Division — Fees / Uniform Limited Liability Company Act, Chapter 428",
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      "jurisdiction": "US-IL",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Illinois Secretary of State, Department of Business Services — Limited Liability Company publications, forms and fees",
      "sourceUrl": "https://www.ilsos.gov/publications/business-services/llc.html",
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      "topic": "llc_fees",
      "jurisdiction": "US-KY",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Kentucky Secretary of State, Division of Business Filings — Fees (Domestic Limited Liability Company (Profit, Non-Profit or Professional Service))",
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      "officialCalculatorUrl": "https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspx",
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      "path": "/rulepacks/llc_fees/2026/mi.json",
      "topic": "llc_fees",
      "jurisdiction": "US-MI",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Michigan Department of Licensing and Regulatory Affairs, Corporations, Securities & Commercial Licensing Bureau — Limited Liability Company Forms (CSCL/CD 700, Articles of Organization, Rev. 07/25)",
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      "sourceClass": "STATE-SOS",
      "sourceLabel": "New Mexico Secretary of State — Business Services (fee schedule not published on a reachable official host)",
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      "topic": "llc_fees",
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      "sourceClass": "STATE-SOS",
      "sourceLabel": "Nevada Secretary of State — Formation: Limited-Liability Company (Articles of Organization packet, including the Limited-Liability Company Fee Schedule, Rev. 8/1/2023)",
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      "topic": "llc_fees",
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      "sourceClass": "STATE-SOS",
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      "topic": "llc_fees",
      "jurisdiction": "US-OH",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Ohio Secretary of State — Business Filing Forms & Fee Schedule (Domestic Limited Liability Company)",
      "sourceUrl": "https://www.ohiosos.gov/businesses/filing-forms--fee-schedule/",
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      "topic": "llc_fees",
      "jurisdiction": "US-PA",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations — Fees and Payments (Fee Schedule)",
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      "topic": "llc_fees",
      "jurisdiction": "US-TN",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Tennessee Secretary of State, Division of Business and Charitable Organizations — Business Forms & Fees (Articles of Organization Limited Liability Company, SS-4270)",
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      "topic": "llc_fees",
      "jurisdiction": "US-TX",
      "sourceClass": "STATE-SOS",
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      "topic": "llc_fees",
      "jurisdiction": "US-UT",
      "sourceClass": "STATE-SOS",
      "sourceLabel": "Utah Department of Commerce, Division of Corporations and Commercial Code — Fiscal Year 2026 Fee Schedule, Effective July 1, 2025",
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      "topic": "llc_fees",
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      "sourceClass": "STATE-SOS",
      "sourceLabel": "Wyoming Secretary of State, Business Division Filing Fee Schedule Effective July 1st, 2026 (Revised June 2026)",
      "sourceUrl": "https://sos.wyo.gov/business/docs/businessfees.pdf",
      "effectiveDate": "2026-07-01",
      "expiresDate": "2026-12-31",
      "verifiedDate": "2026-08-04",
      "status": "verified"
    },
    {
      "packId": "suta-az-2026",
      "path": "/rulepacks/suta/2026/az.json",
      "topic": "suta",
      "jurisdiction": "US-AZ",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Arizona Department of Economic Security, Employer Engagement Administration — Unemployment Insurance Tax Rate Chart, form UIT-0603A FORNA (12/25), adjusted rates effective for calendar year 2026",
      "sourceUrl": "https://des.az.gov/sites/default/files/dl/UIT-0603A_FY26.pdf",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    },
    {
      "packId": "suta-ca-2026",
      "path": "/rulepacks/suta/2026/ca.json",
      "topic": "suta",
      "jurisdiction": "US-CA",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "California Employment Development Department — Contribution Rates, Withholding Schedules, and Meals and Lodging Values (2026)",
      "sourceUrl": "https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-04",
      "status": "verified"
    },
    {
      "packId": "suta-fl-2026",
      "path": "/rulepacks/suta/2026/fl.json",
      "topic": "suta",
      "jurisdiction": "US-FL",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Florida Legislature, Online Sunshine — The 2025 Florida Statutes, ch. 443 (Reemployment Assistance), s. 443.1217 Wages (the only official-host document located; see reason)",
      "sourceUrl": "https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0443/Sections/0443.1217.html",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-04",
      "status": "pending"
    },
    {
      "packId": "suta-ga-2026",
      "path": "/rulepacks/suta/2026/ga.json",
      "topic": "suta",
      "jurisdiction": "US-GA",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Georgia Department of Labor — Employers FAQs, Unemployment Insurance (taxable wage base; new-employer rate)",
      "sourceUrl": "https://dol.georgia.gov/faqs-employers/employers-faqs-unemployment-insurance",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    },
    {
      "packId": "suta-ia-2026",
      "path": "/rulepacks/suta/2026/ia.json",
      "topic": "suta",
      "jurisdiction": "US-IA",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Iowa Workforce Development — Unemployment Insurance Taxes (Unemployment Insurance Tax Rate Tables; New Employers)",
      "sourceUrl": "https://workforce.iowa.gov/employers/unemployment-insurance/ui-tax-and-audit/unemployment-insurance-taxes",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    },
    {
      "packId": "suta-il-2026",
      "path": "/rulepacks/suta/2026/il.json",
      "topic": "suta",
      "jurisdiction": "US-IL",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Illinois Department of Employment Security — EA-50 (11/2025): 2026 State Experience Factor and Employers' UI Contribution Rates",
      "sourceUrl": "https://ides.illinois.gov/content/dam/soi/en/web/ides/ides_forms_and_publications/EA-50_2026.pdf",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-04",
      "status": "verified"
    },
    {
      "packId": "suta-ma-2026",
      "path": "/rulepacks/suta/2026/ma.json",
      "topic": "suta",
      "jurisdiction": "US-MA",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Massachusetts Executive Office of Labor and Workforce Development, Department of Unemployment Assistance — Employer contributions to unemployment (2026 contribution rates)",
      "sourceUrl": "https://www.mass.gov/info-details/employer-contributions-to-unemployment",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    },
    {
      "packId": "suta-mi-2026",
      "path": "/rulepacks/suta/2026/mi.json",
      "topic": "suta",
      "jurisdiction": "US-MI",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Michigan Department of Labor and Economic Opportunity, Unemployment Insurance Agency — Tax Rates and Liability (FAQs for Employers)",
      "sourceUrl": "https://www.michigan.gov/leo/bureaus-agencies/uia/employers/frequently-asked-questions-for-employers/for-employers/tax-rates-and-liability",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    },
    {
      "packId": "suta-nc-2026",
      "path": "/rulepacks/suta/2026/nc.json",
      "topic": "suta",
      "jurisdiction": "US-NC",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "North Carolina Division of Employment Security — Tax Rate Information (New Employer Tax Rate Table; Important Information for Annual Experience Rating for 2026 Tax Rates)",
      "sourceUrl": "https://www.des.nc.gov/employers/tax-rate-information",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-04",
      "status": "verified"
    },
    {
      "packId": "suta-nj-2026",
      "path": "/rulepacks/suta/2026/nj.json",
      "topic": "suta",
      "jurisdiction": "US-NJ",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "New Jersey Department of Labor and Workforce Development, Division of Employer Accounts — Rate information, contributions, and due dates (annual rate, wage, base week, and benefit information, 2026)",
      "sourceUrl": "https://www.nj.gov/labor/ea/employer-services/rate-info/",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    },
    {
      "packId": "suta-ny-2026",
      "path": "/rulepacks/suta/2026/ny.json",
      "topic": "suta",
      "jurisdiction": "US-NY",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "New York State Department of Labor — Unemployment Insurance Rate Information (Current 2026 Employer Contribution Rate)",
      "sourceUrl": "https://dol.ny.gov/unemployment-insurance-rate-information",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    },
    {
      "packId": "suta-oh-2026",
      "path": "/rulepacks/suta/2026/oh.json",
      "topic": "suta",
      "jurisdiction": "US-OH",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Ohio Department of Job & Family Services — Contribution Rates (Ohio Unemployment Contribution Rates for Calendar Year 2023 - 2026)",
      "sourceUrl": "https://jfs.ohio.gov/unemployment-services/for-employers/file-unemployment-taxes/tax-resources/contribution-rates",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    },
    {
      "packId": "suta-pa-2026",
      "path": "/rulepacks/suta/2026/pa.json",
      "topic": "suta",
      "jurisdiction": "US-PA",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Pennsylvania Department of Labor & Industry, Office of UC Tax Services — Yearly Tax Highlights, Calendar Year 2026 (UC Trust Fund Solvency Measures in Effect for Calendar Year 2026)",
      "sourceUrl": "https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    },
    {
      "packId": "suta-tn-2026",
      "path": "/rulepacks/suta/2026/tn.json",
      "topic": "suta",
      "jurisdiction": "US-TN",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Tennessee Department of Labor and Workforce Development — UI Tax Rates (Variable Taxable Wage Base; Determination of Rate Table in Effect)",
      "sourceUrl": "https://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax/ui-tax-rates.html",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-04",
      "status": "verified"
    },
    {
      "packId": "suta-tx-2026",
      "path": "/rulepacks/suta/2026/tx.json",
      "topic": "suta",
      "jurisdiction": "US-TX",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Texas Workforce Commission, Texas Guidebook for Employers — Estimate Chargebacks and Tax Rates (2026 figures)",
      "sourceUrl": "https://efte.twc.texas.gov/estimate_cbs_and_tax_rates.html",
      "officialCalculatorUrl": "https://efte.twc.texas.gov/estimate_cbs_and_tax_rates.html",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-04",
      "status": "verified"
    },
    {
      "packId": "suta-va-2026",
      "path": "/rulepacks/suta/2026/va.json",
      "topic": "suta",
      "jurisdiction": "US-VA",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Virginia Employment Commission — Employer UI Tax Questions (the agency page that carries the rate; unreachable from this location on 2026-08-05)",
      "sourceUrl": "https://www.vec.virginia.gov/employers/faqs/Employer-UI-Tax-Questions",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "pending"
    },
    {
      "packId": "suta-wa-2026",
      "path": "/rulepacks/suta/2026/wa.json",
      "topic": "suta",
      "jurisdiction": "US-WA",
      "sourceClass": "STATE-UI-AGENCY",
      "sourceLabel": "Washington State Employment Security Department — How we determine tax rates (taxable wage base table; tax rates for new employers)",
      "sourceUrl": "https://esd.wa.gov/employer-requirements/unemployment-taxes/how-we-determine-tax-rates",
      "effectiveDate": "2026-01-01",
      "expiresDate": "2027-03-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    },
    {
      "packId": "verified-stats-us-2026",
      "path": "/rulepacks/verified_stats/2026/us.json",
      "topic": "verified_stats",
      "jurisdiction": "US",
      "sourceClass": "INDUSTRY-STUDY",
      "sourceLabel": "Citation pack — every stat carries its own publisher URL; the envelope URL is the newest study cited (CallRail consumer survey, September 2025)",
      "sourceUrl": "https://www.callrail.com/blog/missed-calls-cost-businesses-more-than-ever",
      "effectiveDate": "2026-08-05",
      "expiresDate": "2027-08-01",
      "verifiedDate": "2026-08-05",
      "status": "verified"
    }
  ]
}