{"id":10596,"date":"2022-07-01T17:49:36","date_gmt":"2022-07-01T17:49:36","guid":{"rendered":"https:\/\/taxops.com\/?p=10596"},"modified":"2022-07-01T17:49:38","modified_gmt":"2022-07-01T17:49:38","slug":"flat-tax-revolution-is-state-income-tax-transitioning-to-flat-rates","status":"publish","type":"post","link":"https:\/\/taxops.com\/flat-tax-revolution-is-state-income-tax-transitioning-to-flat-rates\/","title":{"rendered":"Flat Tax Revolution: Is State Income Tax Transitioning to Flat Rates?\u00a0"},"content":{"rendered":"\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" data-id=\"10598\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Flat-Tax-Revolution-1024x536.png\" alt=\"\" class=\"wp-image-10598 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Flat-Tax-Revolution-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Flat-Tax-Revolution-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Flat-Tax-Revolution-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"536\" data-id=\"10598\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Flat-Tax-Revolution-1024x536.png\" alt=\"\" class=\"wp-image-10598 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Flat-Tax-Revolution-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Flat-Tax-Revolution-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Flat-Tax-Revolution-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n<\/figure>\n\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em><em><em><em><em>The Tax Foundation <\/em><a href=\"https:\/\/taxfoundation.org\/flat-tax-state-income-tax-reform\/?mc_cid=0223c9c211&amp;mc_eid=e5bb68bfa0\" target=\"_blank\" rel=\"noreferrer noopener\"><em>highlights<\/em><\/a><em> the recent rise in states transitioning from graduated to single rate income taxes.<\/em>\u00a0<\/em><\/em><\/em><\/em><\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">By <a href=\"https:\/\/taxops.com\/tram-le\/\" target=\"_blank\" rel=\"noreferrer noopener\">Tram Le<\/a>, excerpts from the <a href=\"https:\/\/taxfoundation.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">Tax Foundation<\/a>\u00a0\u00a0<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The Tax Foundation focused recently on the rise in states transitioning from graduated to single rate incomes taxes. This begs the question, why now? To get to the answer, we must first understand the context.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The stats from the Tax Foundation are telling about the direction states are taking to simplify tax policy. Since the first state income tax was implemented in Wisconsin in 1912, only four states have ever transitioned from a graduated income tax to a single-rate income tax. As of May 2022, four more states are slated to make the transition <em>within the next four years.&nbsp;<\/em>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The four states that plan to make the switch to a flat tax in the next four years are Arizona, Georgia, Iowa, and Mississippi. Oklahoma has initiated the legal proceedings to eventually switch as well. This will bring the grand total of states with flat income tax to 13.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If this recent trend keeps up, other states are expected to follow suit. While a flat tax rate does not necessarily mean more or less tax burden for specific individuals and companies, there are multiple benefits to taxpayers that are driving these recent transitions.\u00a0<\/p>\n\n\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>13 States have or will have Flat Income Taxes by 2026<\/strong>\u00a0<\/h2>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"796\" height=\"705\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Picture1.jpg\" alt=\"\" class=\"wp-image-10597 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Picture1.jpg 796w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Picture1-480x425.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 796px, 100vw\" \/><noscript><img decoding=\"async\" width=\"796\" height=\"705\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Picture1.jpg\" alt=\"\" class=\"wp-image-10597 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Picture1.jpg 796w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Picture1-480x425.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 796px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Benefits of Flat Income Taxation\u00a0\u00a0\u00a0<\/h2>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Flat income tax rates are simpler on taxpayers and administration and provide certainty that graduated taxes cannot. But what does that mean exactly?&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Flat tax rates make forecasting revenue and estimating tax liability an easier process from an accounting standpoint. Also, flat tax rates discourage states from unnecessary tax hikes, creating more certainty for future economic decisions from taxpayers and businesses.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, a flat tax rate makes it easy to compare state tax burdens, which impact operational decisions and expansion strategies. As revenue changes, graduated rates can make it difficult to calculate the true tax burden and make logistical decisions accordingly.\u00a0<\/p>\n\n\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">The Takeaway<\/h2>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Flat income tax rates are clearly on the rise in the U.S. and, when implemented, can lead to more efficient business operations. Here\u2019s where we circle back to the question, why the greater interest now?&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One significant reason might be the impact on interstate commerce. Compliance challenges and related costs associated with state and local sales taxes have a significant impact on interstate commerce. Tax compliance costs can be large and include personnel or tax advisory services, software and systems required to ensure that taxes are properly charged and paid, and the costs associated with handling state tax audits.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When the burden of collecting tax and the associated compliance costs exceed the profits associated with activity in the state, a graduated state tax may impermissibly harm interstate commerce. Under the U.S. Supreme Court\u2019s four-prong test in\u202f<em><a href=\"https:\/\/taxfoundation.org\/important-tax-cases-complete-auto-transit-v-brady-and-constitutional-limits-state-tax-authority\/\">Complete Auto<\/a><\/em>, state actions and tax systems must meet all four prongs to prevent undue burden on interstate commerce: (1) substantial nexus, (2) nondiscrimination, (3) fair apportionment, and (4) fair relationship to services provided by the state. Thus, a state\u2019s imposition of tax and the duty to collect and remit tax is unconstitutional when it places an undue burden on or discriminates against interstate commerce.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Given the complexity of state and local tax systems, the push for simplifying and standardizing sales tax collection responsibilities to protect sellers from excessive administrative and compliance burdens is proving to be a heavy lift, thereby opening the door to a simpler approach, flat tax rates.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Take, for example, the\u202f<a href=\"https:\/\/www.streamlinedsalestax.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">Streamlined Sales Tax<\/a>\u202fProject (SSTP), under which there are uniform rules, tax bases, and rates in states that sign on. However, the largest U.S. states are not members, including California, Florida, New York, and Texas. Even for states that are members and have standardized definitions, there are still complications because uniform rules may not clearly apply to unique and complex businesses that are responsible for classifying their products and services under these rules.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to the SSTP, states have attempted to simplify the collection of local tax for remote sellers through single-rate elections and centralization rules.\u202fIn most states, registering at the state level will also register you at the local, city, county, and municipal level. In some states, the tax base for the local jurisdictions is generally the same as the state, and the administration of sales tax may be centralized at the state level\u2014 meaning the states will collect and disburse to the local jurisdictions. There are, however, so many exceptions to this general rule that tax burdens rise in the ambiguity.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While the SSTP and many states with thousands of local and home rule jurisdictions have attempted to simplify sales tax administration and filing requirements, many states and their local jurisdictions maintain complex systems. Flat tax rates is any easy way to simplify tax policy fast and with certainty for taxpayers and administrators in a way that upholds the interstate commerce protections.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For more guidance, reach out to the tax professionals at\u202f<a href=\"https:\/\/taxops.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">taxops.com<\/a>.&nbsp;<\/p>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Source: <a href=\"https:\/\/taxfoundation.org\/flat-tax-state-income-tax-reform\/?mc_cid=0223c9c211&amp;mc_eid=e5bb68bfa0\" target=\"_blank\" rel=\"noreferrer noopener\">Tax Foundation<\/a><\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Let&#8217;s Talk Tax<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">More Tax News<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/#subscribe\" target=\"_blank\" rel=\"noreferrer noopener\">Subscribe to Tax News<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Tax Foundation highlights the recent rise in states transitioning from graduated to single rate income taxes.\u00a0 By Tram Le, excerpts from the Tax Foundation\u00a0\u00a0 The Tax Foundation focused recently on the rise in states transitioning from graduated to single rate incomes taxes. This begs the question, why now? To get to the answer, we [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10598,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"<!-- wp:spacer {\"height\":\"53px\"} -->\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"><!-- wp:image {\"id\":10182,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/04\/Texas-High-Court-Clarifies-Service-Receipt-Apportionment-1-1024x536.png\" alt=\"\" class=\"wp-image-10182\"\/><\/figure>\n<!-- \/wp:image --><\/figure>\n<!-- \/wp:gallery -->\n\n<!-- wp:spacer {\"height\":\"53px\"} -->\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:quote -->\n<blockquote class=\"wp-block-quote\"><p><em><em>The Texas Supreme Court has ruled in favor of apportioning service receipts to the location of personnel or equipment, a position providing clarity to taxpayers on whether to source receipts from services performed versus where customers are at.<\/em>&nbsp;<\/em><\/p><\/blockquote>\n<!-- \/wp:quote -->\n\n<!-- wp:quote -->\n<blockquote class=\"wp-block-quote\"><p><\/p><\/blockquote>\n<!-- \/wp:quote -->\n\n<!-- wp:paragraph -->\n<p>By <a href=\"https:\/\/taxops.com\/tram-le\/\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"Tram Le\">Tram Le<\/a> <\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>On March 25, 2022, the Texas Supreme Court held in favor of the taxpayer that services revenue is apportioned to the location where services are performed, consistent with Texas law.<sup>1<\/sup> The Court found that the performance of service is located where the taxpayer\u2019s personnel or equipment is physically doing useful work for the customer.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The case involves Sirius XM (Sirius XM Radio, Inc. v. Hegar, Tx. Sup. Ct. No. 20-0462 (3\/25\/22)), whose headquarters, transmission equipment and production studios used in providing a subscription-based satellite radio service are largely located outside of Texas. In the 2010 and 2011 tax years, Sirius XM apportioned tax based on costs of activities in Texas and outside of Texas. Under Texas rules, service revenue is apportioned to Texas based on the \u201cfair value of the services\u201d rendered in Texas where services are performed in more than one state.<sup>2<\/sup>&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>For those tax years, the Texas Comptroller adjusted on audit to base the tax on the percentage of Sirius XM\u2019s Texas subscribers. The Comptroller argued that service revenue is sourced to Texas if the \u201creceipt-producing, end-product act\u201d takes place in Texas. In this case, such an act was considered the decryption of the satellite network and enabling of each subscriber\u2019s radio to receive Sirius XM\u2019s signal. However, Sirius XM argued that its services \u2013 the production and broadcasting of radio content \u2013 was mainly performed outside of Texas.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The Texas Supreme Court ultimately agreed that Sirius XM was providing satellite radio content and those services are performed in Texas if the labor employed in that service is doing the work in Texas. This constitues a natural reading of the law, which requires taxes due \u201cwhere service [is] performed in this state.\u201d This rejects the Comptroller premise of service taking place at the customer location. The Court also rejected the use of the \u201creceipt-producing, end-product\u201d test to determine where a service is being performed.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Although the Court ruled in favor of the taxpayer, the case was remanded to the Appellate court for further review of Sirius XM\u2019s cost of performing services and evidence to support its \u201cfair value of services\u201d performed in Texas.&nbsp;&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The Texas Supreme Court opinion provides clarification in apportioning service revenue in Texas and determining whether services are performed in the state. Taxpayers doing business in Texas should carefully review business operations, nature of services, i.e., properly characterizing the services provided to customers and location of equipment, facilities, and personnel to properly apportion revenue.&nbsp;&nbsp;&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>In addition, if services are being performed in Texas and outside of Texas, taxpayers must properly evaluate methods of determining the fair value of services and maintain sufficient evidence to support what revenue is apportioned to Texas. Contact a TaxOps advisor is you need assistance assessing nexus and taxability in the state of Texas and everywhere you do business.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Tram Le is a member of the SALTovation team at TaxOps and an adjunct professor at the University of Texas at Arlington. She writes about hot topics in state and local tax affecting business operations and growth strategies and the Spreading SALTovation column for Tax Notes.&nbsp;Reach out to Tram at <a href=\"mailto:tle@taxops.com\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"Tram Le\">tle@taxops.com<\/a>.&nbsp;&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:spacer {\"height\":\"53px\"} -->\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Let's Talk Tax<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->\n\n<!-- wp:spacer {\"height\":\"47px\"} -->\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3>More Tax News<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:latest-posts \/-->\n\n<!-- wp:spacer {\"height\":\"47px\"} -->\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/#subscribe\" target=\"_blank\" rel=\"noreferrer noopener\">Subscribe to Tax News<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->\n\n<!-- wp:spacer {\"height\":\"47px\"} -->\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[229,226],"tags":[252,31,284,126,991,961,30,965,608,80,196,966],"class_list":["post-10596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-and-local","category-tax-news","tag-accountant","tag-business","tag-cfo","tag-cpa","tag-flat-taxes","tag-local-tax-inequity","tag-state-and-local-tax","tag-state-tax-inequity","tag-tax-burden","tag-tax-provider","tag-tax-rates","tag-tax-strategy"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2022\/07\/Flat-Tax-Revolution.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10596","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=10596"}],"version-history":[{"count":2,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10596\/revisions"}],"predecessor-version":[{"id":10601,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10596\/revisions\/10601"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/10598"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=10596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=10596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=10596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}