active · United States
US-SPT
- Calculation version
- us-spt-2026.1
- Source reviewed
- 2026-09-20
- Effective from
- 2026-01-01
- Scope
- Basic 31 / 183-day gate
- Known limitation
- Exempt days, closer-connection rules, treaties and residency start dates are not decided.
Recorded history
- us-spt-2026.1 · 2026-09-20 — Initial reviewed production calculation contract.