[
  {
    "state": "Alabama",
    "code": "AL",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "No state minimum wage statute; federal FLSA $7.25 rate applies."
  },
  {
    "state": "Alaska",
    "code": "AK",
    "statutoryRate2026": 12.0,
    "tippedRate2026": 12.0,
    "annualGross40Hr": 24960,
    "weeklyGross40Hr": 480.0,
    "isFederalRate": false,
    "notes": "No tip credit permitted; state law requires full minimum wage plus tips."
  },
  {
    "state": "Arizona",
    "code": "AZ",
    "statutoryRate2026": 14.7,
    "tippedRate2026": 11.7,
    "annualGross40Hr": 30576,
    "weeklyGross40Hr": 588.0,
    "isFederalRate": false,
    "notes": "Annual cost-of-living indexation under Arizona Proposition 206."
  },
  {
    "state": "Arkansas",
    "code": "AR",
    "statutoryRate2026": 11.0,
    "tippedRate2026": 2.63,
    "annualGross40Hr": 22880,
    "weeklyGross40Hr": 440.0,
    "isFederalRate": false,
    "notes": "Statutory voter-approved minimum wage."
  },
  {
    "state": "California",
    "code": "CA",
    "statutoryRate2026": 16.5,
    "tippedRate2026": 16.5,
    "annualGross40Hr": 34320,
    "weeklyGross40Hr": 660.0,
    "isFederalRate": false,
    "notes": "No tip credit permitted; $20.00/hr mandatory for fast-food chains under AB 1228."
  },
  {
    "state": "Colorado",
    "code": "CO",
    "statutoryRate2026": 14.81,
    "tippedRate2026": 11.79,
    "annualGross40Hr": 30804,
    "weeklyGross40Hr": 592.4,
    "isFederalRate": false,
    "notes": "Indexed to Consumer Price Index; Denver municipal wage is $18.81/hr."
  },
  {
    "state": "Connecticut",
    "code": "CT",
    "statutoryRate2026": 16.35,
    "tippedRate2026": 6.38,
    "annualGross40Hr": 34008,
    "weeklyGross40Hr": 654.0,
    "isFederalRate": false,
    "notes": "Indexed annually to the federal Employment Cost Index (ECI)."
  },
  {
    "state": "Delaware",
    "code": "DE",
    "statutoryRate2026": 15.0,
    "tippedRate2026": 2.23,
    "annualGross40Hr": 31200,
    "weeklyGross40Hr": 600.0,
    "isFederalRate": false,
    "notes": "Statutory milestone rate reached."
  },
  {
    "state": "Florida",
    "code": "FL",
    "statutoryRate2026": 14.0,
    "tippedRate2026": 10.98,
    "annualGross40Hr": 29120,
    "weeklyGross40Hr": 560.0,
    "isFederalRate": false,
    "notes": "Constitutional Amendment 2 sets $14.00, advancing to $15.00 on Sept 30, 2026."
  },
  {
    "state": "Georgia",
    "code": "GA",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "State statutory rate ($5.15) superseded by federal $7.25 standard."
  },
  {
    "state": "Hawaii",
    "code": "HI",
    "statutoryRate2026": 16.0,
    "tippedRate2026": 14.75,
    "annualGross40Hr": 33280,
    "weeklyGross40Hr": 640.0,
    "isFederalRate": false,
    "notes": "Statutory progression scheduled to reach $18.00 in 2028."
  },
  {
    "state": "Idaho",
    "code": "ID",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 3.35,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Directly tied to the federal FLSA minimum wage."
  },
  {
    "state": "Illinois",
    "code": "IL",
    "statutoryRate2026": 15.0,
    "tippedRate2026": 9.0,
    "annualGross40Hr": 31200,
    "weeklyGross40Hr": 600.0,
    "isFederalRate": false,
    "notes": "Chicago local rate is $16.20/hr with tiered youth provisions."
  },
  {
    "state": "Indiana",
    "code": "IN",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Matches federal minimum wage standard."
  },
  {
    "state": "Iowa",
    "code": "IA",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 4.35,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "State rate set at $7.25."
  },
  {
    "state": "Kansas",
    "code": "KS",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Matches federal minimum wage standard."
  },
  {
    "state": "Kentucky",
    "code": "KY",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Matches federal minimum wage standard."
  },
  {
    "state": "Louisiana",
    "code": "LA",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "No state statute; federal FLSA $7.25 applies."
  },
  {
    "state": "Maine",
    "code": "ME",
    "statutoryRate2026": 14.65,
    "tippedRate2026": 7.33,
    "annualGross40Hr": 30472,
    "weeklyGross40Hr": 586.0,
    "isFederalRate": false,
    "notes": "Annual CPI inflation adjustment indexed to Northeast Urban CPI."
  },
  {
    "state": "Maryland",
    "code": "MD",
    "statutoryRate2026": 15.0,
    "tippedRate2026": 3.63,
    "annualGross40Hr": 31200,
    "weeklyGross40Hr": 600.0,
    "isFederalRate": false,
    "notes": "Fair Wage Act established $15.00 for all employer sizes."
  },
  {
    "state": "Massachusetts",
    "code": "MA",
    "statutoryRate2026": 15.0,
    "tippedRate2026": 6.75,
    "annualGross40Hr": 31200,
    "weeklyGross40Hr": 600.0,
    "isFederalRate": false,
    "notes": "Baseline state rate $15.00 with $6.75 service rate."
  },
  {
    "state": "Michigan",
    "code": "MI",
    "statutoryRate2026": 12.48,
    "tippedRate2026": 4.74,
    "annualGross40Hr": 25958,
    "weeklyGross40Hr": 499.2,
    "isFederalRate": false,
    "notes": "Adjusted following Michigan Supreme Court wage initiative decisions."
  },
  {
    "state": "Minnesota",
    "code": "MN",
    "statutoryRate2026": 11.13,
    "tippedRate2026": 11.13,
    "annualGross40Hr": 23150,
    "weeklyGross40Hr": 445.2,
    "isFederalRate": false,
    "notes": "No tip credit permitted; unified rate for all employer tiers."
  },
  {
    "state": "Mississippi",
    "code": "MS",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "No state statute; federal FLSA rate applies."
  },
  {
    "state": "Missouri",
    "code": "MO",
    "statutoryRate2026": 13.75,
    "tippedRate2026": 6.88,
    "annualGross40Hr": 28600,
    "weeklyGross40Hr": 550.0,
    "isFederalRate": false,
    "notes": "Proposition A statutory increase path."
  },
  {
    "state": "Montana",
    "code": "MT",
    "statutoryRate2026": 10.55,
    "tippedRate2026": 10.55,
    "annualGross40Hr": 21944,
    "weeklyGross40Hr": 422.0,
    "isFederalRate": false,
    "notes": "No tip credit permitted; annual cost-of-living adjustments."
  },
  {
    "state": "Nebraska",
    "code": "NE",
    "statutoryRate2026": 15.0,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 31200,
    "weeklyGross40Hr": 600.0,
    "isFederalRate": false,
    "notes": "Initiative 433 reached the $15.00 statutory target."
  },
  {
    "state": "Nevada",
    "code": "NV",
    "statutoryRate2026": 12.0,
    "tippedRate2026": 12.0,
    "annualGross40Hr": 24960,
    "weeklyGross40Hr": 480.0,
    "isFederalRate": false,
    "notes": "Single tier; no tip credit under state constitutional amendment."
  },
  {
    "state": "New Hampshire",
    "code": "NH",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 3.26,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Repealed state statutory rate; defaults directly to federal FLSA."
  },
  {
    "state": "New Jersey",
    "code": "NJ",
    "statutoryRate2026": 15.49,
    "tippedRate2026": 5.26,
    "annualGross40Hr": 32219,
    "weeklyGross40Hr": 619.6,
    "isFederalRate": false,
    "notes": "Annual CPI inflation indexation active above the $15.00 baseline."
  },
  {
    "state": "New Mexico",
    "code": "NM",
    "statutoryRate2026": 12.0,
    "tippedRate2026": 3.0,
    "annualGross40Hr": 24960,
    "weeklyGross40Hr": 480.0,
    "isFederalRate": false,
    "notes": "Statewide base $12.00; Santa Fe municipal living wage is $14.60/hr."
  },
  {
    "state": "New York",
    "code": "NY",
    "statutoryRate2026": 16.5,
    "tippedRate2026": 11.0,
    "annualGross40Hr": 34320,
    "weeklyGross40Hr": 660.0,
    "isFederalRate": false,
    "notes": "$16.50 in NYC, Long Island & Westchester; $15.50 in upstate New York."
  },
  {
    "state": "North Carolina",
    "code": "NC",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Matches federal minimum wage standard."
  },
  {
    "state": "North Dakota",
    "code": "ND",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 4.86,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Matches federal minimum wage standard."
  },
  {
    "state": "Ohio",
    "code": "OH",
    "statutoryRate2026": 10.7,
    "tippedRate2026": 5.35,
    "annualGross40Hr": 22256,
    "weeklyGross40Hr": 428.0,
    "isFederalRate": false,
    "notes": "Adjusted annually based on the Consumer Price Index."
  },
  {
    "state": "Oklahoma",
    "code": "OK",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Matches federal standard; State Question 832 pending implementation."
  },
  {
    "state": "Oregon",
    "code": "OR",
    "statutoryRate2026": 14.7,
    "tippedRate2026": 14.7,
    "annualGross40Hr": 30576,
    "weeklyGross40Hr": 588.0,
    "isFederalRate": false,
    "notes": "Standard rate $14.70; Portland Metro $15.95; no tip credit permitted."
  },
  {
    "state": "Pennsylvania",
    "code": "PA",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.83,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Tied directly to the federal statutory rate."
  },
  {
    "state": "Rhode Island",
    "code": "RI",
    "statutoryRate2026": 15.0,
    "tippedRate2026": 3.89,
    "annualGross40Hr": 31200,
    "weeklyGross40Hr": 600.0,
    "isFederalRate": false,
    "notes": "Statutory target of $15.00 reached."
  },
  {
    "state": "South Carolina",
    "code": "SC",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "No state statute; federal FLSA $7.25 applies."
  },
  {
    "state": "South Dakota",
    "code": "SD",
    "statutoryRate2026": 11.5,
    "tippedRate2026": 5.75,
    "annualGross40Hr": 23920,
    "weeklyGross40Hr": 460.0,
    "isFederalRate": false,
    "notes": "Annual cost-of-living adjustments tied to the Consumer Price Index."
  },
  {
    "state": "Tennessee",
    "code": "TN",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "No state statute; federal FLSA rate applies."
  },
  {
    "state": "Texas",
    "code": "TX",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Statutory preemption prevents municipal minimum wages; $7.25 federal rate applies."
  },
  {
    "state": "Utah",
    "code": "UT",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Matches federal minimum wage standard."
  },
  {
    "state": "Vermont",
    "code": "VT",
    "statutoryRate2026": 14.01,
    "tippedRate2026": 7.01,
    "annualGross40Hr": 29140,
    "weeklyGross40Hr": 560.4,
    "isFederalRate": false,
    "notes": "Annual CPI inflation adjustment indexed to Consumer Price Index."
  },
  {
    "state": "Virginia",
    "code": "VA",
    "statutoryRate2026": 12.41,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 25812,
    "weeklyGross40Hr": 496.4,
    "isFederalRate": false,
    "notes": "Progressive statutory adjustments."
  },
  {
    "state": "Washington",
    "code": "WA",
    "statutoryRate2026": 16.66,
    "tippedRate2026": 16.66,
    "annualGross40Hr": 34652,
    "weeklyGross40Hr": 666.4,
    "isFederalRate": false,
    "notes": "Highest statewide minimum wage in the US; Seattle local rate is $20.76/hr; no tip credit."
  },
  {
    "state": "West Virginia",
    "code": "WV",
    "statutoryRate2026": 8.75,
    "tippedRate2026": 2.62,
    "annualGross40Hr": 18200,
    "weeklyGross40Hr": 350.0,
    "isFederalRate": false,
    "notes": "Applies to employers with 6 or more employees."
  },
  {
    "state": "Wisconsin",
    "code": "WI",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.33,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "Matches federal minimum wage standard."
  },
  {
    "state": "Wyoming",
    "code": "WY",
    "statutoryRate2026": 7.25,
    "tippedRate2026": 2.13,
    "annualGross40Hr": 15080,
    "weeklyGross40Hr": 290.0,
    "isFederalRate": true,
    "notes": "State statutory rate ($5.15) superseded by federal $7.25 standard."
  }
]