All 18 modeled-data thresholds in the tool data model verified against the originating IRS Notice, AAA press release, or AAA 2025 brochure. All 23 statutory / regulatory / case-precedent / specific-numeric claims across public methodology page and public page FAQs verified against primary sources. The data-prose mapping check passes: every IRS rate and AAA actual-cost preset the methodology page describes is the exact value the tool data model returns. The intentional absence of AAA_WEIGHTED_AVG_BY_YEAR[2026] is disclosed inline by the widget when the fall-back triggers.
10 claims
IRS_BUSINESS_RATE_BY_YEAR[2024].cents = 67.0
IRS_BUSINESS_RATE_BY_YEAR[2024].depreciationCents = 30.0
Used for the FAVR-plan reference table; the calculator widget does not show this constant directly.
IRS_BUSINESS_RATE_BY_YEAR[2025].cents = 70.0
IRS_BUSINESS_RATE_BY_YEAR[2025].depreciationCents = 33.0
IRS_BUSINESS_RATE_BY_YEAR[2026].cents = 72.5
The Notice 2026-10 PDF body text isn't fully extractable through standard text-extractors; the IRS press release IR-2025-128 + multiple Tier-2 confirmations (Bloomberg Tax, KPMG, NATP, The Tax Adviser) align on 72.5¢.
IRS_BUSINESS_RATE_BY_YEAR[2026].depreciationCents = 35.0
Verified via Tier-2 alignment across NATP, Grant Thornton, Bloomberg Tax, and Spidell; press release does not break out depreciation portion so secondary-source verification was required.
AAA_WEIGHTED_AVG_BY_YEAR[2024].perMileCents = 82.0 (from $12,297 / 15,000 miles)
2025 release cited the 2024 figure as the basis for the $719 decline ("$719 decline from 2024") → $11,577 + $720 ≈ $12,297; consistent within rounding.
AAA_WEIGHTED_AVG_BY_YEAR[2025].perMileCents = 77.18 (from $11,577 / 15,000 miles)
AAA methodology — 5-year ownership horizon, 15,000 mi/yr, 9 vehicle categories, 45 models — confirmed in the press release.
The 2025 AAA vehicle-category total-cost presets are Small Sedan 55.87¢, Medium Sedan 66.37¢, Subcompact SUV 66.11¢, Compact SUV (FWD) 68.53¢, Medium SUV (4WD) 83.89¢, Midsize Pickup 79.11¢, 1/2 Ton Crew-Cab Pickup 98.54¢, Hybrid 63.94¢, and Electric 71.21¢ per mile at 15,000 miles/year.
The brochure was parsed with pdftotext -layout; values come from the "Total Cost – 15k mi/yr" rows. These are actual-cost estimates for California comparison mode, not reimbursement rates.
AAA_WEIGHTED_AVG_BY_YEAR[2026] === undefined (intentional gap — AAA 2026 not yet published)
The widget falls back to the AAA 2025 figure when CA mode is on for year 2026 and discloses the fall-back inline ("AAA 2026 not yet published"). When AAA publishes the 2026 report (expected September 2026), AAA_WEIGHTED_AVG_BY_YEAR[2026] will be populated and the fall-back path will deactivate.
3 claims
"26 CFR §1.62-2 — accountable plans require business connection, substantiation within ~60 days, and return of excess within ~120 days."
The 60/120-day safe-harbor windows are at §1.62-2(g)(2).
"26 CFR §1.274-5 — Each business-trip mileage entry requires amount, time/place, and business purpose; contemporaneous logs have 'a high degree of credibility.'"
"Rev. Proc. 2010-51 — FAVR plan framework for high-mileage drivers; 2026 maximum standard automobile cost = $61,700."
6 claims
"26 USC §170(i) — Charitable mileage rate is fixed by statute at 14¢/mile; has not changed since 1998; IRS cannot adjust administratively."
"California Labor Code §2802(a) — 'all necessary expenditures or losses' indemnification duty referenced in the §2802 layer panel."
"California Labor Code §2802(b) and §2802(c) — 10% interest from date of expense + attorney's fees referenced in widget footer."
"California Bus. & Prof. Code §17208 — 4-year UCL SOL for §2802 repackaging."
3-year §2802 SOL under CCP §338(a) is also referenced; both verified.
"IRC §67(g) — TCJA suspension of miscellaneous itemized deductions, made permanent by OBBBA (2025), effective January 1, 2026."
"IRC §262 — commuting between home and regular workplace is personal, not deductible."
3 claims
"Gattuso v. Harte-Hanks Shoppers, Inc., 42 Cal.4th 554 (Cal. 2007) — §2802 satisfied by actual-expense, mileage, or lump-sum method; IRS rate is 'presumptively reasonable but rebuttable.'"
"Commissioner v. Flowers, 326 U.S. 465 (1946) — commuting between home and regular workplace is personal expense, not business; foundational for the commuting carve-out."
"Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930) — 'Cohan rule' of estimation has been largely supplanted by strict §274(d) substantiation for passenger automobiles."
Referenced only in supporting research notes; not surfaced in public methodology page or public page. Captured here for traceability; no tool revision required.
1 claim
"Rev. Rul. 99-7 — Travel from home to a temporary work location outside the metro area is deductible business mileage; 'temporary' = realistically expected to last one year or less."
4 claims
"2026 IRS medical and active-duty military moving mileage rate: 20.5¢/mile (down 0.5¢ from 2025's 21¢)."
Calculator does not include medical/moving rates in the compute path; they are only mentioned in FAQ for completeness.
"OBBBA §70113(b) — 2026 moving-rate scope expanded to include intelligence-community personnel (in addition to active-duty military)."
Mentioned in methodology for context; the calculator's scope is business-rate only so the moving-rate expansion doesn't flow into the compute path.
"2026 IRS charitable mileage rate: 14¢/mile (fixed by 26 USC §170(i) since 1998)."
§170(i) sets the statutory floor; no adjustment authority for IRS.
"AAA 2025 weighted average annual cost: $11,577 (across 9 vehicle categories, 45 models, 5-year/15,000-mile horizon)."
AAA methodology + categories confirmed in press release.
2 claims
"Notice 2026-10 issued December 29, 2025 (IR-2025-128)."
IRS press-release URL header confirms IR-2025-128; date confirmed.
"Notice 2026-10 effective for travel on or after January 1, 2026."
Standard IRS-Notice effective-date language; pattern consistent with Notice 2025-5 / 2024-08 successor notices.
32 unique sources cited across the report — click to audit any claim directly against its evidence.
Every claim above links to the source we used. Open any source to compare the wording here with the underlying rule, guidance, court opinion, or product behavior.
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