Some Local Tax Rates Increasing

how often do state income tax rates change

The bracket adjustment amount starts at $610 for individuals with net income of $84,501 and decreases by $10 for every $100 in additional net income. Connecticut’s personal exemption phases out by $1,000 for each $1,000, or fraction thereof, by which a single filer’s Connecticut AGI exceeds $30,000 and a MFJ filer’s Connecticut AGI exceeds $48,000. Florida’s CIT rate decreased by nearly 1 percentage point in 2021, but it changed again—at least for a short time—at the beginning of 2022.

Individuals will be subject to a 10.3 percent tax on taxable income greater than $5 million but not more than $25 million. Arkansas’s top individual income tax rate will decline from 5.9 percent to 5.5 percent as a result of legislation passed during the state’s December 2021 special session. Arkansas is unique in having three different tax rate schedules depending on income level, and in 2022, the rate of nearly every intermediate tax bracket was also reduced as legislators voted to collapse the two lower tax tables into one. 2838, Arizona will allow partnerships, limited liability companies , and S corporations to pay a 4.5 percent tax at the entity level instead of having all business-related income pass through to the individual income tax. Pending the outcome of Proposition 307, Arizona’s top marginal rate will be capped at 4.5 percent, even though a final decision on Proposition 208 is still pending judicial review.

These figures are applicable to the tax law provisions that are adjusted annually for inflation. The top tax rate will continue to be 37% for returns filed by individual taxpayers for the 2021 and 2022 tax years, but the standard deduction, tax bracket ranges, other deductions, and phase-outs will increase. Last year was a historic year for income tax rate reductions, with more states reducing their individual income tax rates in a single year than the U.S. has seen since the years following the federal tax reform of 1986. In 2021 alone, 13 states enacted or implemented individual income tax rate reductions. Some of these rate reductions were effective starting January 1, 2022; some were retroactive to January 1, 2021; and others are scheduled to take effect in the future. Some of the scheduled future rate reductions rely on tax triggers, where rate reductions will occur once certain revenue benchmarks are met. Other rate reductions are set to occur on specific future dates, with rates phasing down incrementally over time.

TaxEDU

The North Dakota Office of State Tax Commissioner will extend office hours until 7 p.m. CDT on Monday, April 18, which is the individual income tax filing deadline. If you file your return or pay tax late, a late penalty of 10% of the amount of tax owed, but not less than $50, may be charged. A floating rate of interest applies to underpayments and late payments of tax. Interest rates can be found on the Department’s Tax and Interest Rateswebpage. When you electronically file your sales and use tax return and electronically pay timely, you are entitled to deduct a collection allowance. The collection allowance is 2.5% (.025) of the first $1,200 of tax due, not to exceed $30.

According to research on culture and tax evasion, corruption can be caused by increased organizational, financial and legal complexity and the same factors can influence a firm’s chance of engaging in corporate tax avoidance. The main occurrence of corruption and corporate tax avoidance was in states that had the lowest level of litigation risk despite their ranking in social capital, money laundering and corporate governance. Hence, strengthening law enforcement would definitely control the level of corruption caused by tax avoidance. Corruption is distinct from earnings management predictions, disclosure of accounting restatements as proof of fraudulent accounting and tax accruals quality.

For Businesses

A surtax is an additional tax levied on top of an already existing business or individual tax and can have a flat or progressive rate structure. Surtaxes are typically enacted to fund a specific program or initiative, whereas revenue from broader-based taxes, like the individual income tax, typically cover a multitude of programs and services.

  • Previously, this credit could only be used to offset taxes owed under either Chapter 207 or Chapter 208 and was not refundable.
  • Tax information can be disclosed to the appropriate party possessing power of attorney if the “Check Here” box on the appropriate form (Form 502, Form 505, etc.) has been marked.
  • Flowers are now taxed at a rate of $10.08 per dry-weight ounce; leaves are taxed at a rate of $3.00 per dry-weight ounce; and fresh cannabis plants are taxed at $1.41 per ounce.
  • When you electronically file your sales and use tax return and electronically pay timely, you are entitled to deduct a collection allowance.
  • If only one spouse is covered by a plan, the phaseout zone for deducting a contribution for the uncovered spouse starts at $204,000 of AGI and ends at $214,000 (they were $198,000 and $208,000 for 2021).

As a result, there is no recovery rebate credit for the 2022 tax year. Exempt income refers to earnings that are not subject to income tax. Some types are exempt from federal or state income tax, or both. Single is one of the five tax-filing statuses the IRS recognizes. Single filers are unmarried and do not qualify for any other filing status. The IRS may also issue up to half of an eligible household’s credit as an advance disbursement between July and December, using the previous year’s tax return to determine eligibility. No earned income credit is allowed if the aggregate amount of investment income, such as those from interest, dividends, net capital gains, or other passive activities, exceeds $10,000 and $10,300 in 2021 and 2022, respectively.

State Income Tax Rates

The 2022 cap on employer-provided tax-free parking goes up from $270 to $280 per month. The 2022 exclusion for mass transit passes and commuter vans is also $280 ($270 in 2021). See our Withholding tax page or call our Withholding Tax Information Center. For 2022, as in 2021, 2020, 2019 and 2018, there is no limitation on itemized deductions, as that limitation was eliminated by the Tax Cuts and Jobs Act. Investopedia requires writers to use primary sources to support their work. These include white papers, government data, original reporting, and interviews with industry experts.

  • For a thorough overview of federal income taxation of corporations, see Internal Revenue Service Publication 542, Corporations.
  • They sometimes even make the extensions retroactive, so the tax breaks list above could still be available for the 2022 tax year.
  • Now that this year’s tax filing season is over, it’s time to start thinking about next year’s return.
  • These include taxes on excess accumulated undistributed earnings and personal holding companies and restrictions on graduated rates for personal service corporations.
  • If your income is under $100,000, use the tax tables in the Maryland income tax booklet to figure your tax.
  • If a corporation makes a distribution in a non-cash form, it must pay tax on any gain in value of the property distributed.
  • The U.S. has a set of rules and regulations in place to protect the tax base by preventing income from being moved among related parties due to improper pricing of party transactions.

Volunteers can use Maryland Form 548 and Maryland Form 548P with no PTIN. All information will still be required in order to accept the POA. They should clearly indicate on the form the volunteer organization with whom they are affiliated. If the power of attorney form does not include all the information as instructed it will not be accepted. If you have an older operating system, platform or browser, or are having problems downloading older forms, you may download older versions of Adobe Reader from the Adobe Web site. The 2022 Sales and Use Tax Exemption Certificate renewal process will be available later this month.

Where’s My Refund?

To determine if you should itemize your deductions, you total up your annual deductible expenses, including your state income tax expense, to be greater than the standard deduction amount for your filing status. In 2021 for example, a single taxpayer can claim a standard deduction of $12,550. Therefore, if you pay more than $12,550 in state income tax and other itemized deductions, then you might want itemize. If not, then you would likely be better off taking the standard deduction. Just like the federal government, states impose additional income taxes on your earnings if you have a sufficient connection to the state. Although each state has the authority to create its own system of imposing the tax, most jurisdictions use a similar structure as the federal government.

The top income tax rate (7.9% on income over $250K) applies to tax years beginning on or after January 1, 2009, and before January 1, 2011. Excludes the effect of graduated tax rates based on level of income. Federal corporate income tax receipts have declined relative to corporate profits. The U.S. federal effective corporate tax rate has become much lower than the nominal rate because of tax shelters such as tax havens.

Corporations may be subject to withholding tax obligations upon making certain varieties of payments to others, including wages and distributions treated as dividends. These obligations are generally not the tax of the corporation, but the system may impose penalties on the corporation or its officers or employees for failing to withhold and pay over such taxes. Some types of corporations (S corporations, mutual funds, etc.) are not taxed at the corporate level, and their shareholders are taxed on the corporation’s income as it is recognized. Corporations which are not S Corporations are known as C corporations.

  • The full credit is available for a special-needs adoption, even if it costs less.
  • The 2022 Sales and Use Tax Exemption Certificate renewal process will be available later this month.
  • Previously, taxpayers could deduct out-of-pocket medical expenses above 10 percent of adjusted gross income .
  • Property tax bills are issued by the municipality where the property is located on either an annual, semi-annual or quarterly basis.
  • For example, the maximum credit amount is increased from $3,618 to $3,733 for workers with one child, from $5,980 to $6,164 for workers with two children, and from $6,728 to $6,935 for workers with three or more children.

In some states, a large number of brackets are clustered within a narrow income band. For example, Georgia’s taxpayers reach the state’s sixth and highest bracket at $7,000 in taxable income. In other states, the top rate kicks in at a much higher level of marginal income.

File & Pay Taxes

S Corporations, all of whose shareholders must be U.S. citizens or resident individuals; other restrictions apply. If a corporation is not an S corporation from its formation, special rules apply to the taxation of income earned before the election. Business entities may elect to be treated as corporations taxed at the entity and member levels or as “flow through” entities taxed only at the member level. However, entities organized as corporations under U.S. state laws and certain foreign entities are treated, per se, as corporations, with no optional election. The Internal Revenue Service issued the so-called “check-the-box” regulations in 1997 under which entities may make such choice by filing Form 8832. Absent such election, default classifications for domestic and foreign business entities, combined with voluntary entity elections to opt out of the default classifications (except in the case of “per se corporations” ). In many cases, in order to sell, lease, or rent tangible personal property without charging sales tax, a seller must obtain a certificate of exemption from the buyer.

how often do state income tax rates change

Electronic filing, via Granite Tax Connect, is available to Meals and Rooms Operators. A paper return is not required if filing electronically, but operators must retain the Meals and Rooms Tax Worksheet. Electronic filing is required unless your taxable revenue is less than $25,000 in the prior calendar year.

Under these rules, tax authorities may adjust prices charged between related parties. Ninety percent of the tax computed at the applicable rates on the basis of the actual taxable income for the months in the taxable year ending before the month in which the installment is required to be paid. If you fail to file or pay the full amount of sales tax due by the due date, a penalty of 6% per month is added to the tax owed. The minimum penalty applies to late returns even if there is no tax owed.

Some states impose an inheritance tax, which taxes assets received from a deceased person’s estate. Iowa, however, is in the process of eliminating its inheritance tax with plans to completely eliminate the tax by 2025. As part of that phaseout, a 40% reduction https://www.bookstime.com/ of inheritance tax rates took effect on Jan. 1 of this year. Registered, active dealers are issued a new resale certificate annually. Registered, active dealers who electronically file their tax returns are required to print their own certificate.

how often do state income tax rates change

The standard deduction begins to phase out at $16,989 in income for single filers and $24,519 in income for joint filers. The standard deduction phases out to zero at $115,240 for single filers and $134,845 for joint filers. Individual income taxes are a major source of state government revenue, accounting for 36 percent of state tax collections in fiscal year 2020, the latest year for which data are available. Withholding is the income an employer takes out of an employee’s paycheck and remits to the federal, state, and/or local government.

Conversely, 32 states and the District of Columbia levy graduated-rate income taxes, with the number of brackets varying widely by state. Kansas, for example, is one of several states imposing a three-bracket income tax system. Top marginal rates range from North Dakota’s 2.9 percent to California’s 13.3 percent. A corporate income tax is levied by federal and state governments on business profits. Many companies are not subject to the CIT because they are taxed as pass-through businesses, with income reportable under the individual income tax. Among the more novel tax policy “experiments” to be implemented in 2022 is Maryland’s first-in-the-nation digital advertising tax. Meanwhile, five new states will join the list of those that allow pass-through businesses to be taxed at the entity level to sidestep federal limits on state and local tax deductions.

The state and local tax deduction permits taxpayers who itemize when filing federal taxes to deduct certain taxes paid to state and local governments. The Tax Cuts and Jobs Act capped it at $10,000 per year, consisting of property taxes plus state income or sales taxes, but not both. 2001 in 2019, West Virginia has been phasing in an income tax exemption for Social Security benefits. Thirty-five percent of benefits were exempt from taxation in tax year 2020; 65 percent of benefits were exempt in 2021; and 100 percent of benefits are exempt as of January 1, 2022. The exemption is means-tested, so some taxpayers will not qualify. Joint tax filers with a federal adjusted gross income of more than $100,000 or single filers with a federal adjusted gross income of more than $50,000 will be excluded.

Americans Are Facing A Long List Of Tax Changes For The 2022 Tax Year Smart Taxpayers Will Start Planning For Them Now

1827 to counteract the effects of Proposition 208 by automatically reducing the top marginal individual income tax rate by an amount that would keep the combined surtax and top rate from exceeding 4.5 percent. In addition to the personal income tax rates, Delaware imposes a tax on lump-sum distributions. Individual income taxes are a major source of state government revenue, accounting for 36 percent of state tax collections. Their prominence in public policy considerations is further enhanced in that individuals are actively responsible for filing their income taxes, in contrast to the indirect payment of sales andexcise taxes. An individual income tax is levied on the wages, salaries, investments, or other forms of income an individual or household earns.

Requesting An Extension Of Time For Filing A Return

(115-97) permanently reduced the 35% CIT rate on resident corporations to a flat 21% rate for tax years beginning after 31 December 2017. Corporate income tax is based on net taxable income as defined under federal or state law. Generally, taxable income for a corporation is gross income (business and possibly non-business receipts less cost of goods sold) less allowable tax deductions. Certain income, and some corporations, are subject to a tax exemption. Also, tax deductions for interest and certain other expenses paid to related parties are subject to limitations. Determinations of what is taxable and at what rate are made at the federal level based on U.S. tax law. Many but not all states incorporate federal law principles in their tax laws to some extent.

Proposition 208 had created a 3.5 percent high earners tax atop the state’s existing 4.5 percent top marginal income tax rate, functionally yielding a new top rate of 8 percent, with the additional proceeds earmarked for education. Lawmakers effectively undid the ratification through legislation, lowering the base rates to ensure that the combined top rate never exceeded 4.5 percent. They simultaneously adopted revenue triggers that could create a lower, single-rate tax. Florida is the only state to increase corporate income tax rates, as a temporary reduction expired. The individual income tax rate in North Carolina is a flat rate — as opposed to the progressive tax rates seen at the federal level and in some other states. This flat rate was cut to 4.99% in 2022 from 5.25% in 2021, and the state has plans to continue reducing it to 3.99% by 2027.

The foreign earned income exclusion is set by the IRS at $108,700 in 2021. President Biden’s bill also eliminated the minimum income requirement for the Child Tax Credit. A.For decedents dying before December 31, 1998 the answer is yes, an annuity paid directly to the beneficiary is subject to inheritance tax. Please note, the inheritance tax has been repealed for those decedents state income tax rates dying after December 31, 1998. Ohio’s personal and dependent exemptions are $2,400 for an AGI of $40,000 or less, $2,150 if AGI is more than $40,000 but less than or equal to $80,000, and $1,900 if AGI is greater than $80,000. Inflation-adjusted bracket widths for 2022 were not available as of publication, so table reflects 2021 inflation-adjusted bracket widths.

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\n

Services for this domain name have been disabled.

\n "}}get trackingType(){switch(this.reason){case"disabled_rc":return"revenue_cap_reached";case"disabled_mr":return"invalid_referral";case"adblock":return"ad_blocked_message";case"no_sponsors":return"no_sponsors_message"}}get domain(){return window.location.hostname}toContext(){return{cannotPark:this.reason}}}function unpackPHPArrayObject(e,t){const n=e[t];if(n&&!Array.isArray(n))return n}class Parking extends State$2{constructor(){super(...arguments),this.type=Type.Parking}static build(e,t){const n=new Parking;n.domain=e.domainName,n.html=e.template,n.scripts=e.scripts||[],n.javascript=e.inlineJs,n.stylesheet=e.styles,n.imprint=e.imprintText;const i=unpackPHPArrayObject(e,"salesSettings"),s=(null==i?void 0:i.status)&&"NOT_FOR_SALE"!==(null==i?void 0:i.status);if(s){const{status:e,location:t,message:s,link:a,type:o}=i;n.salesBanner={message:s,href:a,position:t,theme:o}}return t.wantsToServeAds?n.trackingType="ctr":s&&window.location.pathname.startsWith("/listing")?n.trackingType="sales":n.trackingType="visit",n}toContext(){return{}}}class Sales extends State$2{constructor(){super(...arguments),this.type=Type.Sales}static build(e){const t=unpackPHPArrayObject(e,"salesSettings");if(!t)return;const{status:n}=t;return["NOT_FOR_SALE","EXTERNAL_MARKET","URL"].includes(n)?void 0:window.location.pathname.startsWith("/listing")?new Sales:void 0}toContext(){return{}}get trackingType(){return"sales"}init(e){window.context=e;const t=document.createElement("script");t.type="text/javascript",t.src=SALES_JS_URL,document.head.append(t)}}class Redirect extends State$2{constructor(){super(...arguments),this.type=Type.Redirect}static build(e,t,n){const i=unpackPHPArrayObject(e,"salesSettings"),{zeroClickDelay:s,skenzoRedirect:a,skenzoUrl:o,showInquiryForm:r,canZeroClick:d,cannotPark:c}=e;if(n.cannotLoadAds&&n.wantsToServeAds)return Redirect.toState(n.noAdsRedirectUrl,"no_ads_redirect");if(d&&(null==t?void 0:t.reason)){if(null==t?void 0:t.redirect)return Redirect.toState(t.redirect,"zc_redirect",s);if(a&&o)return Redirect.toState(o,"skenzo_redirect")}if(window.location.pathname.startsWith("/listing")){if("EXTERNAL_MARKET"===(null==i?void 0:i.status)&&(null==i?void 0:i.external))return Redirect.toState(i.external,"sales");if("URL"===(null==i?void 0:i.status)&&(null==i?void 0:i.link))return Redirect.toState(i.link,"sales")}return(null==i?void 0:i.status)&&"NOT_FOR_SALE"!==(null==i?void 0:i.status)&&(n.cannotLoadAds||n.cannotLoadAds&&!d||r)?Redirect.toState(`${window.location.origin}/listing`):void 0}static toState(e,t,n=0){const i=new Redirect;return i.url=e,i.delay=n,i.trackingType=t,i}toContext(){return{}}}const browserState=()=>{var e,t,n,i,s;const{screen:{width:a,height:o},self:r,top:d,matchMedia:c,opener:l}=window,{documentElement:{clientWidth:h,clientHeight:u}}=document;let p;try{p=(new Date).getTimezoneOffset()/60*-1}catch(e){p=null}return{popup:!(!l||l===window),timezone_offset:p,user_preference:null===(e=null===Intl||void 0===Intl?void 0:Intl.DateTimeFormat())||void 0===e?void 0:e.resolvedOptions(),user_using_darkmode:Boolean(c&&c("(prefers-color-scheme: dark)").matches),user_supports_darkmode:Boolean(c),window_resolution:{width:null!=h?h:0,height:null!=u?u:0},screen_resolution:{width:null!=a?a:0,height:null!=o?o:0},frame:d===r?null:{innerWidth:null!==(t=null==r?void 0:r.innerWidth)&&void 0!==t?t:0,innerHeight:null!==(n=null==r?void 0:r.innerHeight)&&void 0!==n?n:0,outerWidth:null!==(i=null==r?void 0:r.outerWidth)&&void 0!==i?i:0,outerHeight:null!==(s=null==r?void 0:r.outerHeight)&&void 0!==s?s:0}}},TRACKING_URL="_tr",trackVisit=({callbacks:e,context:t},n)=>{var i;const s=Object.assign({ad_loaded_callback:null==e?void 0:e.adLoadedCallback,app_version:version,caf_timed_out:null==e?void 0:e.cafTimedOut,caf_loaded_ms:null==e?void 0:e.cafLoadedMs,channel:null===(i=null==t?void 0:t.pageOptions)||void 0===i?void 0:i.channel,fd_server_datetime:t.fd_server_datetime,fd_server:t.fd_server,flex_rule:t.flex_rule,host:t.host,ip:t.ip,js_error:t.js_error,no_ads_redirect:t.noAdsRedirect,page_headers:t.page_headers,page_loaded_callback:null==e?void 0:e.pageLoadedCallback,page_method:t.page_method,page_request:t.page_request,page_time:t.page_time,page_url:t.page_url,reportable_channel:t.reportableChannel,template_id:t.templateId,type:n,user_has_ad_blocker:t.user_has_ad_blocker,uuid:t.uuid,zeroclick:t.zeroClick},browserState());fetch(`/${TRACKING_URL}`,{method:"POST",headers:{Accept:"application/json","Content-Type":"application/json"},body:JSON.stringify({signature:encode(s)})})};var State$1;!function(){if(!window.CustomEvent){function e(e,t){t=t||{bubbles:!1,cancelable:!1,detail:void 0};const n=document.createEvent("CustomEvent");return n.initCustomEvent(e,t.bubbles,t.cancelable,t.detail),n}e.prototype=window.Event.prototype,window.CustomEvent=e}}(),function(e){e[e.Pending=0]="Pending",e[e.Loaded=1]="Loaded",e[e.Failed=2]="Failed"}(State$1||(State$1={}));class Provider{constructor(e){this.timeoutSeconds=5,this.handlePixelEvent=e=>{switch(this.state){case State$1.Failed:break;case State$1.Pending:setTimeout((()=>this.handlePixelEvent(e)),100);break;case State$1.Loaded:this.onPixelEvent(e)}},this.watch=()=>{switch(this.state){case State$1.Loaded:case State$1.Failed:break;case State$1.Pending:this.isLoaded()?this.state=State$1.Loaded:this.isTimedOut()?this.state=State$1.Failed:setTimeout(this.watch,50)}},this.config=e,this.identifier&&this.identifier.length>0?(this.state=State$1.Pending,this.timeoutAt=new Date,this.timeoutAt.setSeconds(this.timeoutAt.getSeconds()+this.timeoutAfter()),this.injectPixel()):this.state=State$1.Failed}get identifier(){var e;return null===(e=this.config)||void 0===e?void 0:e.key}get pixelEvents(){var e;return null===(e=this.config)||void 0===e?void 0:e.pixel_events}injectPixel(){this.injectedAt||(this.injectedAt=new Date,this.inject(),this.watch())}inject(){const e=document.createElement("script");e.text=this.script,document.head.appendChild(e)}isTimedOut(){return+new Date>=+this.timeoutAt}timeoutAfter(){return this.timeoutSeconds}selectPixelEvent(e){if(Array.isArray(this.pixelEvents))return this.pixelEvents.find((t=>"term-view"===t.trigger&&"visit"===e||(!(!["term-click","ad-view"].includes(t.trigger)||"ctr"!==e)||"ad-click"===t.trigger&&"click"===e)))}}class Facebook extends Provider{get script(){return`!function(f,b,e,v,n,t,s){if(f.fbq)return;n=f.fbq=function(){n.callMethod?n.callMethod.apply(n,arguments):n.queue.push(arguments)};if(!f._fbq)f._fbq=n;n.push=n;n.loaded=!0;n.version='2.0';n.queue=[];t=b.createElement(e);t.async=!0;t.src=v;s=b.getElementsByTagName(e)[0];s.parentNode.insertBefore(t,s)}(window, document,'script','https://connect.facebook.net/en_US/fbevents.js');fbq('init', '${this.identifier}');`}onPixelEvent(e){const t=this.selectPixelEvent(e);t&&(t.custom?window.fbq("trackCustom",t.event):window.fbq("track",t.event))}isLoaded(){return!!window.fbq}}class Outbrain extends Provider{get script(){return`!function(_window, _document) {var OB_ADV_ID = '${this.identifier}';if (_window.obApi) {var toArray = function(object) {return Object.prototype.toString.call(object) === '[object Array]' ? object : [object];};_window.obApi.marketerId = toArray(_window.obApi.marketerId).concat(toArray(OB_ADV_ID));return;}var api = _window.obApi = function() {api.dispatch ? api.dispatch.apply(api, arguments) : api.queue.push(arguments);};api.version = '1.1';api.loaded = true;api.marketerId = OB_ADV_ID;api.queue = [];var tag = _document.createElement('script');tag.async = true;tag.src = '//amplify.outbrain.com/cp/obtp.js';tag.type = 'text/javascript';var script = _document.getElementsByTagName('script')[0];script.parentNode.insertBefore(tag, script);}(window, document);`}onPixelEvent(e){const t=this.selectPixelEvent(e);t&&window.obApi("track",t.event)}isLoaded(){return!!window.obApi}}class Revcontent extends Provider{get script(){return""}inject(){const e=document.createElement("script");e.src="https://assets.revcontent.com/master/rev.js",document.head.appendChild(e)}onPixelEvent(e){const t=this.selectPixelEvent(e);t&&window.rev("event",t.event)}isLoaded(){return!!window.rev}}class Taboola extends Provider{get script(){return"window._tfa = window._tfa || [];!function (t, f, a, x) {if (!document.getElementById(x)) {t.async = 1;t.src = a;t.id=x;f.parentNode.insertBefore(t, f);}}(document.createElement('script'),document.getElementsByTagName('script')[0],'//cdn.taboola.com/libtrc/unip/1451879/tfa.js','tb_tfa_script');"}onPixelEvent(e){const t=this.selectPixelEvent(e);t&&window._tfa.push({notify:"event",name:t.event,id:t.pixel_id})}isLoaded(){return Array.isArray(window._tfa)}}class Tiktok extends Provider{constructor(e,t){super(e),this.useAltTikTokEventsForAdsPlatformUser=t}get script(){return`!function (w, d, t) {w.TiktokAnalyticsObject=t;var ttq=w[t]=w[t]||[];ttq.methods=["page","track","identify","instances","debug","on","off","once","ready","alias","group","enableCookie","disableCookie"],ttq.setAndDefer=function(t,e){t[e]=function(){t.push([e].concat(Array.prototype.slice.call(arguments,0)))}};for(var i=0;i{const{detail:{type:t}}=e;switch(t){case"visit":case"ctr":case"click":this.providers.forEach((e=>e.handlePixelEvent(t)))}},this.providers=[new Facebook(e.facebook),new Tiktok(e.tiktok,e.useAltTikTokEventsForAdsPlatformUser),new Taboola(e.taboola),new Revcontent(e.revcontent),new Outbrain(e.outbrain)]}listenForEvents(){document.addEventListener("pixel",(e=>{this.onPixelEvent(e)}));window.onmessage=e=>{const{origin:t,data:n}=e;ALLOWED_ORIGINS.includes(t)&&(null==n?void 0:n.startsWith(MESSAGE_PREFIX))&&window.location.search.startsWith(ADS_PARAM$1)&&document.dispatchEvent(new CustomEvent("pixel",{detail:{type:"click"}}))}}dispatchEvent(e){document.dispatchEvent(new CustomEvent("pixel",{detail:e}))}}class URLSearchParamsPolyfill{constructor(e){this.params={},e&&e.slice(1).split("&").forEach((e=>{const[t,n]=e.split("=").map(decodeURIComponent);this.params[t]=n}))}has(e){return Object.keys(this.params).includes(e)}append(e,t){this.params[e]=t}toString(){return Object.keys(this.params).map((e=>`${encodeURIComponent(e)}=${encodeURIComponent(this.params[e])}`)).join("&")}}const parse=()=>"function"==typeof window.URLSearchParams?new URLSearchParams(window.location.search):new URLSearchParamsPolyfill(window.location.search);var State;!function(e){e[e.Pending=0]="Pending",e[e.Loaded=1]="Loaded",e[e.Failure=2]="Failure",e[e.TimedOut=3]="TimedOut",e[e.Errored=4]="Errored"}(State||(State={}));const CAF_SCRIPT_SRC="https://www.google.com/adsense/domains/caf.js",TIMEOUT_SCRIPTS=Number(GOOGLE_CAF_TIMEOUT_SCRIPTS),TIMEOUT_CALLBACKS=Number(GOOGLE_CAF_TIMEOUT_CALLBACKS);class StateMachine{constructor(){this.state=State.Pending}transitionTo(e){this.state=e}transitionFromPendingTo(e){this.done||(this.state=e)}get loaded(){return this.state===State.Loaded}get timedOut(){return this.state===State.TimedOut}get done(){return this.state!==State.Pending}}class Ads{constructor(e,t){this.state={script:new StateMachine,blocks:new StateMachine},this.blocksLoaded=[],this.injectScriptTags=()=>__awaiter(this,void 0,void 0,(function*(){return new Promise((e=>{const t=document.createElement("script");t.type="text/javascript",t.src=CAF_SCRIPT_SRC,t.addEventListener("load",(()=>e(!0))),t.addEventListener("error",(()=>e(!1))),document.body.appendChild(t),TIMEOUT_SCRIPTS>0&&setTimeout((()=>e(!1)),TIMEOUT_SCRIPTS)}))})),this.onPageLoaded=(e,t)=>{if(this.pageLoaded={requestAccepted:e,status:t},this.state.script.done)return;const n=null==t?void 0:t.error_code;n?(this.state.script.transitionTo(State.Failure),this.failureReason=`caf_pageloaderror_${n}`):this.state.script.transitionTo(State.Loaded)},this.onBlockLoaded=(e,t,n,i)=>{this.blocksLoaded.push({containerName:e,adsLoaded:t,isExperimentVariant:n,callbackOptions:i}),this.state.blocks.done||(t?this.state.blocks.transitionTo(State.Loaded):this.blocksLoaded.length>=this.blocks.length&&(this.state.blocks.transitionTo(State.Failure),this.failureReason=`caf_adloadfail_${e}`))},this.onTimeout=()=>{this.state.script.transitionFromPendingTo(State.TimedOut),this.state.blocks.transitionFromPendingTo(State.TimedOut)},this.blocks=e,this.options=t}get loaded(){return this.state.script.loaded&&!this.blocksLoaded.map((e=>e.adsLoaded)).includes(!1)}waitForBlocks(){return __awaiter(this,void 0,void 0,(function*(){return new Promise((e=>{const t=()=>{const n=performance.now();if(this.state.blocks.done)return this.cafLoadTime=Math.round(n-this.cafStartTime),void e();const i=this.blocksLoaded.map((e=>e.adsLoaded));i.includes(!1)||i.length>=this.blocks.length?e():setTimeout(t,50)};t()}))}))}inject(){return __awaiter(this,void 0,void 0,(function*(){try{const e=yield this.injectScriptTags();return this.cafStartTime=performance.now(),e&&void 0!==window.google?(new window.google.ads.domains.Caf(Object.assign(Object.assign({},this.options),{pageLoadedCallback:this.onPageLoaded,adLoadedCallback:this.onBlockLoaded}),...this.blocks),TIMEOUT_CALLBACKS>0&&setTimeout(this.onTimeout,TIMEOUT_CALLBACKS),yield new Promise((e=>{const t=()=>{this.state.script.done?e():setTimeout(t,10)};t()}))):void this.state.script.transitionTo(State.Failure)}catch(e){return void(this.error=e.toString())}}))}toCallbacks(){return{adLoadedCallback:this.blocksLoaded.slice(-1)[0],pageLoadedCallback:this.pageLoaded,cafTimedOut:this.state.script.timedOut||this.state.blocks.timedOut,cafLoadedMs:this.cafLoadTime,googleAdsFailure:!!this.failureReason}}toContext(){const e={cafScriptWasLoaded:this.state.script.loaded,cafScriptLoadTime:this.cafLoadTime,callbacks:this.toCallbacks};return this.error&&(e.js_error={message:this.error}),this.state.script.loaded||(e.zeroclick={reason:"googleAdsFailure"}),e}mockFailedState(){this.state.blocks.transitionTo(State.Failure),this.state.script.transitionTo(State.Failure)}}class TagManager{constructor(e){this.injected=!1,this.identifier=e}inject(){if(this.injected)return;if(!this.identifier)return;if("TEST"===this.identifier)return;const e=document.createElement("script");e.setAttribute("src",`https://www.googletagmanager.com/gtag/js?id=${this.identifier}`),document.head.appendChild(e),this.track(),this.injected=!0}track(){this.push("js",new Date),this.push("config",this.identifier)}push(e,t){window.dataLayer||(window.dataLayer=[]),window.dataLayer.push(arguments)}}const ADS_PARAM="?caf",ADS_TRACKING_URL="_tr",BLOCKS_TYPE="ads",BLOCKS_CONTAINER="rs",KNOWN_CAF_PARAMS=["caf","query","afdToken","pcsa","nb","nm","nx","ny","is","clkt"];class Google{static build({pageOptions:e,preferredLanguage:t,blocks:n,googleAnalytics:i,reportableChannel:s},a,o){let r={};e&&(r=Object.assign({},e),r.hl||(r.hl=t),s&&(r.channel=r.channel.concat(`,pid-bodis-gcontrol${s}`)));let d=null==e?void 0:e.resultsPageBaseUrl;return new Google(a.uuid,n,r,i,d)}constructor(e,t,n,i,s){this._blocks=t,this._pageOptions=n,this.uuid=e,this.baseURL=s,this.ads=new Ads(this.blocks,this.pageOptions),this.tagManager=new TagManager(i)}injectTagManager(){this.tagManager.inject()}injectAds(){return __awaiter(this,void 0,void 0,(function*(){yield this.ads.inject()}))}waitForBlocks(){return __awaiter(this,void 0,void 0,(function*(){return this.ads.waitForBlocks()}))}get blocks(){return(this._blocks||[]).filter((e=>this.wantsToServeAds?e.type===BLOCKS_TYPE:e.container===BLOCKS_CONTAINER)).map((e=>{const t=parse(),n=Object.assign({},e);return n.resultsPageBaseUrl=`${this.baseURL}${ADS_PARAM}&${t.toString()}`,this.wantsToServeAds&&(t.append("click","true"),t.append("session",this.uuid),n.clicktrackUrl=`${TRACKING_DOMAIN}${ADS_TRACKING_URL}/?${t.toString()}`),n}))}get pageOptions(){const e=Object.assign({},this._pageOptions);return Object.keys(this._pageOptions).forEach((t=>{t.startsWith("bodis")&&delete e[t]})),e}get cannotLoadAds(){return!this.ads.loaded}get wantsToServeAds(){return window.location.search.startsWith(ADS_PARAM)}get adsMode(){return this.ads.loaded&&this.wantsToServeAds}get adsReady(){return this.wantsToServeAds&&!this.cannotLoadAds}get noAdsRedirectUrl(){const e=new URLSearchParams(window.location.search);return KNOWN_CAF_PARAMS.forEach((t=>e.delete(t))),`${window.location.origin}?${e.toString()}`}get callbacks(){return this.ads.toCallbacks()}toContext(){return Object.assign({blocks:this.blocks,pageOptions:this.pageOptions},this.ads.toContext())}}class CookieConsentManager{constructor(){this.injectScriptTag=()=>__awaiter(this,void 0,void 0,(function*(){return new Promise((e=>{const t=document.createElement("script");t.setAttribute("src",COOKIE_CONSENT_JS_URL),t.addEventListener("load",(()=>this.awaitConsent(e))),t.addEventListener("error",(()=>e(!1))),document.head.appendChild(t)}))}))}inject(){return __awaiter(this,void 0,void 0,(function*(){this.injected||!COOKIE_CONSENT_JS_URL||isLocal()||(this.injected=yield this.injectScriptTag())}))}awaitConsent(e){let t=0;const n=setInterval((()=>{t+=1,20===t&&(clearInterval(n),e(!0)),void 0!==window.__tcfapi&&(window.addEventListener("ConsentActivity",(t=>{const{detail:{status:n}}=t;n&&e(!0)})),clearInterval(n))}),50)}}class App{main(){var e;return __awaiter(this,void 0,void 0,(function*(){if(this.parkResponse=decode(),this.findDomainResponse=yield getFindDomain(),!this.findDomainResponse)throw new Error("Domain failed to load.");this.pixels=Pixels.build(this.findDomainResponse),null===(e=this.pixels)||void 0===e||e.listenForEvents(),this.adblock=new Adblock,yield this.adblock.inject(),this.google=Google.build(this.findDomainResponse,this.parkResponse,this.adblock),this.google.injectTagManager();const t=Parking.build(this.findDomainResponse,this.google);Render.prerender(t),this.cookieConsentManager=new CookieConsentManager,yield this.cookieConsentManager.inject();let n=Failed.cannotPark(this.findDomainResponse);if(n)return void(yield this.transitionToFailed(n));yield this.google.injectAds();const i=Disabled.build(this.findDomainResponse,this.adblock.state);if(i)return void(yield this.transitionToDisabled(i));const s=Sales.build(this.findDomainResponse);if(s)return void(yield this.transitionToSales(s));this.eligibleForZeroClick&&(this.zeroClickResponse=yield getZeroClick(this.context));const a=Redirect.build(this.findDomainResponse,this.zeroClickResponse,this.google);a?yield this.transitionToRedirect(a):(n=Failed.noSponsors(this.google),n?yield this.transitionToFailed(n):yield this.transitionToParking(t))}))}transitionToParking(e){return __awaiter(this,void 0,void 0,(function*(){this.state=e,Render.template(e),Render.revealPage(),yield this.google.waitForBlocks(),yield this.track()}))}transitionToRedirect(e){return __awaiter(this,void 0,void 0,(function*(){this.state=e;const t=this.track();Render.revealPage(),yield waiter(e.delay,(e=>Render.loading(e))),yield t,window.location.href=e.url,log(`➡ Redirecting [${e.url}]`)}))}transitionToFailed(e){return __awaiter(this,void 0,void 0,(function*(){this.state=e,Render.message(e.message),Render.revealPage(),yield this.track()}))}transitionToSales(e){return __awaiter(this,void 0,void 0,(function*(){this.state=e,e.init(this.context),yield this.track()}))}transitionToDisabled(e){return __awaiter(this,void 0,void 0,(function*(){this.state=e,Render.message(e.message),Render.revealPage(),yield this.track()}))}track(){var e;return __awaiter(this,void 0,void 0,(function*(){if(!this.state.track)return Promise.resolve();try{const t=this.state.trackingType;return null===(e=this.pixels)||void 0===e||e.dispatchEvent({type:t}),trackVisit({context:this.context,callbacks:this.google.callbacks},t)}catch(e){return}}))}get eligibleForZeroClick(){const{cannotPark:e,canZeroClick:t,zeroClick:n}=this.findDomainResponse,{cannotLoadAds:i,wantsToServeAds:s}=this.google;return!!t&&(!!e||(!(!i||s)||!!(null==n?void 0:n.reason)))}get context(){var e,t,n,i;const s=this.findDomainResponse,a=this.parkResponse,o=null===(e=this.state)||void 0===e?void 0:e.toContext(),r=null===(t=this.adblock)||void 0===t?void 0:t.toContext(),d=null===(n=this.google)||void 0===n?void 0:n.toContext(),c=browserState(),l=Object.assign(Object.assign({},null===(i=this.findDomainResponse)||void 0===i?void 0:i.zeroClick),this.zeroClickResponse);return Object.assign(Object.assign(Object.assign(Object.assign(Object.assign(Object.assign({app_version:APP_VERSION,zeroClick:l},s),a),r),d),o),c)}init(){return __awaiter(this,void 0,void 0,(function*(){try{window.__parkour=this,yield this.main()}catch(e){console.error("app",e);const t=Failed.fromError(e);this.state=t,Render.message(t.message),Render.revealPage()}}))}}(new App).init(),exports.App=App}));