-
Overall Rank
48
Up 1 place since 2026 -
44
No change since 2026 -
48
No change since 2026 -
27
No change since 2026 -
41
Up 5 places since 2026 -
Unemployment Insurance Tax Rank
45
Up 1 place since 2026
New Jersey ranks 48th overall on the 2027 State Tax Competitiveness Index.
Score 3.92 / 10
About New Jersey's Tax Code
New Jersey levies all major categories of tax, typically at high rates and significant levels of complexity.
In 1976, the Garden State enacted an individual income tax, in part to provide relief from rising property taxes. Now, individual taxpayers are subject to seven individual income tax brackets, a top marginal rate of 10.75 percent, and among the highest per capita property tax collections in the nation. Moreover, individual taxpayers are subject to a marriage penalty. New Jersey property taxpayers also pay the fourth highest effective rate in the country. The state repealed its estate tax but continues to levy an inheritance tax.
Corporations face a top marginal tax rate of 11.5 percent, taking into account a surtax on large businesses known as the Corporate Transit Fee. Recently, however, New Jersey has largely removed global intangible low-taxed income (GILTI), now net CFC tested income (NCTI), from its tax base, and tangible personal property is largely exempt from property taxation. Additionally, the state allows up to 20 years of net operating loss carryforwards with an 80 percent cap.
Component Scores
#48 overall · 3.92 / 10Each component is scored from 0 to 10, where 10 is best. Select a component for its detail page.
| Component | Rank | Score | |
|---|---|---|---|
| Corporate Taxes | #44 | 4.44 / 10 | |
| Individual Income Taxes | #48 | 2.85 / 10 | |
| Sales Taxes | #27 | 4.77 / 10 | |
| Property Taxes | #41 | 4.13 / 10 | |
| Unemployment Insurance Taxes | #45 | 3.87 / 10 |
Ranking Changes, 2020–2027
#48 in 2027 · up 2 places from 2020New Jersey ranked 50th in 2020 and ranks 48th in 2027, an improvement of 2 places. The axis is zoomed to the state's range. Ranks for 2020 through 2026 are backcast under the current methodology.
Show the Table
| Year | Overall | Corporate | Individual Income | Sales | Property | Unemployment Insurance |
|---|---|---|---|---|---|---|
| 2020 | 50 (3.83) | 44 (4.27) | 49 (2.66) | 31 (4.57) | 41 (3.98) | 44 (4.28) |
| 2021 | 50 (3.86) | 44 (4.28) | 49 (2.74) | 31 (4.58) | 40 (4.10) | 45 (4.17) |
| 2022 | 49 (3.84) | 44 (4.25) | 48 (2.76) | 30 (4.56) | 42 (4.02) | 42 (4.25) |
| 2023 | 49 (3.86) | 44 (4.19) | 48 (2.88) | 30 (4.60) | 43 (4.01) | 44 (4.16) |
| 2024 | 49 (3.76) | 44 (4.15) | 48 (2.78) | 34 (4.40) | 44 (3.98) | 48 (4.05) |
| 2025 | 49 (3.79) | 44 (4.44) | 48 (2.70) | 28 (4.62) | 45 (3.90) | 50 (3.70) |
| 2026 | 49 (3.86) | 44 (4.43) | 48 (2.78) | 27 (4.79) | 46 (3.89) | 46 (3.84) |
| 2027 | 48 (3.92) | 44 (4.44) | 48 (2.85) | 27 (4.77) | 41 (4.13) | 45 (3.87) |
New Jersey Compared across the States
#48 overallEach row places the states on a 0 to 10 score scale for one measure. New Jersey is the large outlined dot, and the dashed line is the 50-state median, so a dot to its right scores better than the typical state. Hover over or tab to any dot for detail, and select it to open that state's profile.
Overall
#48 3.92
Corporate Taxes
#44 4.44
Individual Income Taxes
#48 2.85
Sales Taxes
#27 4.77
Property Taxes
#41 4.13
Unemployment Insurance Taxes
#45 3.87
- New Jersey
- Other states, by rank (1st to 50th)
- 50-state median
New Jersey and Its Neighbors
#48 overallNew Jersey borders 3 states and ranks 48th overall; 2 of them rank higher and 1 ranks lower.
-
Delaware #22 Score 5.30 26 places better -
Pennsylvania #30 Score 5.04 18 places better -
New Jersey #48 Score 3.92 This state -
New York #50 Score 3.66 2 places behind
What Each Component Includes
The five components of the Index, what each one covers, and where New Jersey lands. Open any component for the full breakdown.
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Corporate Taxes
Rank #44Includes corporate income taxes and gross receipts taxes. Measures the impact of each state’s principal tax on business activities.
Full Breakdown for New Jersey → -
Individual Income Taxes
Rank #48Covers the tax individuals pay on income, and with it a significant number of businesses — sole proprietorships, partnerships, and S corporations — that report their income through the individual income tax code.
Full Breakdown for New Jersey → -
Sales Taxes
Rank #27Covers the general sales tax levied on the purchase price of goods and services, plus excise taxes on gasoline, diesel, tobacco, vapor products, beer, and spirits, and taxes on digital advertising.
Full Breakdown for New Jersey → -
Property Taxes
Rank #41Includes taxes on real and personal property, net worth, and the transfer of assets — among them capital stock, estate, inheritance, and real estate transfer taxes.
Full Breakdown for New Jersey → -
Unemployment Insurance Taxes
Rank #45Covers the taxes employers pay into the state unemployment insurance program to finance benefits for workers recently unemployed.
Full Breakdown for New Jersey →
Tax Data Explorer
Every policy variable behind New Jersey's 2027 scores, grouped by the report's tables, as of July 1, 2026. Its bordering states are shown alongside to start. Search the variables and values, or add up to 4 states to compare side by side.
158 data points · Shaded values differ from New Jersey
Corporate Taxes: Corporate Income Tax Rates
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Bracket 1 | 6.5% > $0 | 8.7% > $0 (differs) | 6.5% > $0 | 7.49% > $0 (differs) |
| Bracket 2 | 7.5% > $50,000 | n.a. (differs) | 7.25% > $5,000,000 (differs) | n.a. (differs) |
| Bracket 3 | 9.0% > $100,000 | n.a. (differs) | n.a. (differs) | n.a. (differs) |
| Bracket 4 | 11.5% > $10,000,000 | n.a. (differs) | n.a. (differs) | n.a. (differs) |
| Gross Receipts Tax | No | Yes (differs) | No | No |
| Gross Receipts Tax Minimum Rate | n.a. | 0.0945% (differs) | n.a. | n.a. |
| Gross Receipts Tax Maximum Rate | n.a. | 0.7468% (differs) | n.a. | n.a. |
| Gross Receipts Tax Rate Used in the Index | n.a. | 0.7468% (differs) | n.a. | n.a. |
Corporate Taxes: Tax Credits and Gross Receipts Deductions
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Job Credits | Yes | Yes | Yes | Yes |
| Research and Development Credits | Yes | Yes | Yes | Yes |
| Investment Credits | Yes | Yes | Yes | Yes |
| Compensation Expenses Deductible | n.a. | No (differs) | n.a. | n.a. |
| Cost of Goods Sold Deductible | n.a. | No (differs) | n.a. | n.a. |
Corporate Taxes: Net Operating Losses
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Conforms to Federal NOL Treatment | No | Yes (differs) | No | No |
| Carryback (Years) | 0 | Conforms to federal treatment (differs) | 3 (differs) | 0 |
| Carryback Cap | $0 | Conforms to federal treatment (differs) | Unlimited (differs) | $0 |
| Carryforward (Years) | 20 | Conforms to federal treatment (differs) | 20 | 20 |
| Carryforward Cap | 80% | Conforms to federal treatment (differs) | Unlimited (differs) | 50% of Liability (differs) |
Corporate Taxes: Treatment of Capital Investment
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Section 168(k) Expensing | 0% | 20% (differs) | 0% | 0% |
| Conforms to Section 163(j) Limitation | Yes | Yes | Yes | Yes |
| GILTI Inclusion | 5% Inclusion | 60% Inclusion (differs) | 5% Inclusion | Decouples (differs) |
| Section 174 Expensing | Yes | Yes | No (differs) | No (differs) |
| Section 168(n) Expensing | Yes | No (differs) | No (differs) | No (differs) |
Corporate Taxes: Other Corporate Base Variables
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Federal Income Used as State Tax Base | Yes | Yes | Yes | Yes |
| Conformity Status | Rolling | Rolling | Rolling | Rolling |
| Allows Federal ACRS or MACRS Depreciation | Yes | Yes | Yes | Yes |
| Allows Federal Depletion | Yes | Partial (differs) | Yes | Yes |
| Throwback Rule | No | No | No | No |
| Foreign Tax Deductibility | No | No | Yes (differs) | No |
| Corporate AMT | No | No | No | No |
| Brackets Indexed for Inflation | No | Flat CIT (differs) | No | Flat CIT (differs) |
Individual Income Taxes: Individual Income Tax Rates
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Bracket 1 | 1.4% > $0 | 2.2% > $2,000 (differs) | 3.9% > $0 (differs) | 3.07% > $0 (differs) |
| Bracket 2 | 1.75% > $20,000 | 3.9% > $5,000 (differs) | 4.4% > $8,500 (differs) | n.a. (differs) |
| Bracket 3 | 3.5% > $35,000 | 4.8% > $10,000 (differs) | 5.15% > $11,700 (differs) | n.a. (differs) |
| Bracket 4 | 5.525% > $40,000 | 5.2% > $20,000 (differs) | 5.4% > $13,900 (differs) | n.a. (differs) |
| Bracket 5 | 6.37% > $75,000 | 5.55% > $25,000 (differs) | 5.9% > $80,650 (differs) | n.a. (differs) |
| Bracket 6 | 8.97% > $500,000 | 6.6% > $60,000 (differs) | 6.85% > $215,400 (differs) | n.a. (differs) |
| Bracket 7 | 10.75% > $1,000,000 | n.a. (differs) | 9.65% > $1,077,550 (differs) | n.a. (differs) |
| Bracket 8 | n.a. | n.a. | 10.3% > $5,000,000 (differs) | n.a. |
| Bracket 9 | n.a. | n.a. | 10.9% > $25,000,000 (differs) | n.a. |
| Standard Deduction (Single Filer) | n.a. | $3,250 (differs) | $8,000 (differs) | n.a. |
| Personal Exemption (Single Filer) | $1,000 | n.a. (differs) | n.a. (differs) | n.a. (differs) |
| Personal Exemption Credit (Single Filer) | n.a. | $110 (differs) | n.a. | n.a. |
| Personal Exemption per Dependent | $1,500 | n.a. (differs) | $1,000 (differs) | n.a. (differs) |
| Personal Exemption Credit per Dependent | n.a. | $110 (differs) | n.a. | n.a. |
| Average Local Income Tax Rate | None | 0.63% (differs) | 1.94% (differs) | 3.37% (differs) |
| Surtaxes on Wage Income | n.a. | n.a. | n.a. | n.a. |
Individual Income Taxes: Marriage Penalty, Capital Income, Indexation
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Marriage Penalty | Yes | Yes | Yes | No (differs) |
| Married Couples Can File Separately on One Return | No | Yes (differs) | No | No |
| Convenience Rule | Partial | Yes (differs) | Yes (differs) | Yes (differs) |
| Interest Taxed | Yes | Yes | Yes | Yes |
| Dividends Taxed | Yes | Yes | Yes | Yes |
| Capital Gains Taxed | Yes | Yes | Yes | Yes |
| Combined Capital Gains Tax Rate | 10.75% | 6.6% (differs) | 12.838% (differs) | 3.07% (differs) |
| Tax Brackets Indexed for Inflation | No | No | No | Yes (differs) |
| Standard Deduction Indexed for Inflation | Yes | No (differs) | No (differs) | Yes |
| Personal Exemption Indexed for Inflation | No | No | No | Yes (differs) |
| Progressivity Ratio | 1.95 | 1.00 (differs) | 2.02 (differs) | 1.00 (differs) |
Individual Income Taxes: Other Individual Base Variables
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Federal Income Used as State Tax Base | No | Yes (differs) | Yes (differs) | No |
| Conformity Status | Static (not current) | Rolling (differs) | Rolling (differs) | Static (not current) |
| Credits for Taxes Paid to Other States | Yes | Yes | Yes | Yes |
| AMT Levied | No | No | No | No |
| Recognition of S Corporation Status | Yes | Yes | Partial (differs) | Yes |
| Section 179 Expensing Limit | $25,000 | $2,560,000 (differs) | $2,560,000 (differs) | $1,250,000 (differs) |
| Tips | Taxable | Taxable | Exempt (differs) | Taxable |
| Overtime | Taxable | Taxable | Taxable | Taxable |
| Filing and Withholding Threshold Index | 0 | 0 | 2.333 (differs) | 0 |
Individual Income Taxes: Other Individual Income Variables
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Income Recapture | No | No | Yes (differs) | No |
Sales Taxes: Sales and Excise Tax Rates
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| State Sales Tax Rate | 6.63% | n.a. (differs) | 4.00% (differs) | 6.00% (differs) |
| Average Local Sales Tax Rate | -0.02% | 0.00% (differs) | 4.54% (differs) | 0.34% (differs) |
| Maximum Local Sales Tax Rate | 3.3125% | None (differs) | 4.875% (differs) | 2.00% (differs) |
| Gasoline Tax (Cents per Gallon) | 49.15 | 23.00 (differs) | 24.18 (differs) | 58.70 (differs) |
| Diesel Tax (Cents per Gallon) | 56.15 | 22 (differs) | 22.38 (differs) | 74.1 (differs) |
| Cigarette Tax (Dollars per Pack of 20) | $3.00 | $2.10 (differs) | $5.35 (differs) | $2.60 (differs) |
| Beer Tax (Dollars per Gallon) | $0.12 | $0.263 (differs) | $0.14 (differs) | $0.08 (differs) |
| Spirits Tax (Dollars per Gallon) | $5.50 | $4.50 (differs) | $6.44 (differs) | $7.48 (differs) |
| Vapor Tax Ratio to Cigarette Tax | 30.00% | 5.00% (differs) | 71.435% (differs) | 104.6667% (differs) |
Sales Taxes: Business-to-Business Exemptions
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Business Inputs | Some Taxable | n.a. (differs) | Some Taxable | Some Taxable |
| Farm Equipment | Exempt | n.a. (differs) | Exempt | Exempt |
| Office Equipment | Taxable | n.a. (differs) | Taxable | Taxable |
| Manufacturing Machinery | Exempt | n.a. (differs) | Exempt | Exempt |
| Manufacturing Raw Materials | Exempt | n.a. (differs) | Exempt | Exempt |
| Business Fuel and Utilities | Taxable | n.a. (differs) | Exempt (differs) | Exempt (differs) |
| Business Leases and Rentals | Taxable | n.a. (differs) | Taxable | Taxable |
| Information Services | Taxable | n.a. (differs) | Taxable | Exempt (differs) |
| Software as a Service (SaaS) | Exempt | n.a. (differs) | Taxable (differs) | Taxable (differs) |
| Platform as a Service (PaaS) | Exempt | n.a. (differs) | Taxable (differs) | Taxable (differs) |
| Digital B2B Products | Exempt | n.a. (differs) | Exempt | Exempt |
| Payroll Services | Exempt | n.a. (differs) | Exempt | Exempt |
| Data Center Purchases | Taxable | n.a. (differs) | Exempt (differs) | Exempt (differs) |
| Digital Advertising Tax | No | No | No | No |
Sales Taxes: Consumer Goods and Services in the Base
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Groceries | Exempt | n.a. (differs) | Exempt | Exempt |
| Clothing | Exempt | n.a. (differs) | Exempt | Exempt |
| Prescription Medication | Exempt | n.a. (differs) | Exempt | Exempt |
| Nonprescription Medication | Exempt | n.a. (differs) | Exempt | Exempt |
| Gasoline | Exempt | n.a. (differs) | Taxable (differs) | Exempt |
| Landscaping | Taxable | n.a. (differs) | Taxable | Taxable |
| Repair Services | Taxable | n.a. (differs) | Taxable | Taxable |
| Real Estate Services | Exempt | n.a. (differs) | Exempt | Exempt |
| Parking | Taxable | n.a. (differs) | Taxable | Exempt (differs) |
| Dry Cleaning | Exempt | n.a. (differs) | Exempt | Exempt |
| Fitness Services | Taxable | n.a. (differs) | Exempt (differs) | Exempt (differs) |
| Barber Services | Exempt | n.a. (differs) | Exempt | Exempt |
| Veterinary Services | Exempt | n.a. (differs) | Exempt | Exempt |
| E-Books | Taxable | n.a. (differs) | Exempt (differs) | Taxable |
| Streaming Video | Taxable | n.a. (differs) | Exempt (differs) | Taxable |
| Medical Services | Exempt | n.a. (differs) | Exempt | Exempt |
| Legal Services | Exempt | n.a. (differs) | Exempt | Exempt |
| Financial Services | Exempt | n.a. (differs) | Exempt | Exempt |
| Accounting Services | Exempt | n.a. (differs) | Exempt | Exempt |
| Sales Tax Holiday | No | n.a. (differs) | No | No |
Sales Taxes: Sales Tax Structure
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Uniform Base Definitions | Yes | n.a. (differs) | Yes | Yes |
| Unified Tax Administration | Yes | n.a. (differs) | Yes | Yes |
| Safe Harbor for Remote Sellers | Sales or Transactions Threshold | n.a. (differs) | Gross Sales Threshold (differs) | Gross Sales Threshold (differs) |
Property Taxes: Property and Capital Stock Tax Rates
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Property Tax Collections per Capita | $3,665 | $1,086 (differs) | $3,538 (differs) | $1,806 (differs) |
| Property Tax as a Percentage of Personal Income | 4.32% | 1.59% (differs) | 4.16% (differs) | 2.55% (differs) |
| Assessment Limit | No | No | Yes (differs) | No |
| Levy Limit | Yes | Yes | Yes | No (differs) |
| Capital Stock Tax Rate | None | 0.04% (differs) | 0.1875% (differs) | None |
| Capital Stock Tax Maximum Payment | n.a. | $200,000 (differs) | $5,000,000 (differs) | n.a. |
| Payment Options for Capital Stock and Corporate Income Taxes | n.a. | Pay both (differs) | Pay highest (differs) | n.a. |
Property Taxes: Property Tax Bases
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Tangible Personal Property Tax | Partial | No (differs) | No (differs) | No (differs) |
| Tangible Personal Property De Minimis Exemption | n.a. | n.a. | n.a. | n.a. |
| Intangible Property Tax | No | No | No | No |
| Inventory Tax | No | No | No | No |
| Real Estate Transfer Tax | Yes | Yes | Yes | Yes |
| Split Roll | No | Yes (differs) | Yes (differs) | No |
| Split Roll Ratio | 1.00 | 1.51 (differs) | 7.50 (differs) | 1.00 |
| Estate Tax | No | No | 16% (differs) | No |
| Inheritance Tax | 16% | No (differs) | No (differs) | 15% (differs) |
| Gift Tax | No | No | No | No |
Unemployment Insurance Taxes: UI Tax Rates
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Minimum Rate | 0.50% | 0.40% (differs) | 2.03% (differs) | 1.42% (differs) |
| Maximum Rate | 5.80% | 5.40% (differs) | 9.83% (differs) | 10.37% (differs) |
| Taxable Wage Base | $44,800 | $14,500 (differs) | $17,600 (differs) | $10,000 (differs) |
| Most Favorable Schedule: Minimum Rate | 0.30% | 0.10% (differs) | 0.00% (differs) | 0.00% (differs) |
| Most Favorable Schedule: Maximum Rate | 5.40% | 8.00% (differs) | 5.90% (differs) | 8.95% (differs) |
| Least Favorable Schedule: Minimum Rate | 1.30% | 0.10% (differs) | 1.50% (differs) | 0.00% (differs) |
| Least Favorable Schedule: Maximum Rate | 7.70% | 8.00% (differs) | 8.90% (differs) | 8.95% (differs) |
| Employer Contributions as a Share of Total Wages | 1.00% | 0.11% (differs) | 0.48% (differs) | 0.58% (differs) |
| Employer Contributions as a Share of Taxable Wages | 2.24% | 0.60% (differs) | 3.08% (differs) | 3.40% (differs) |
| Trust Fund Solvency Ratio | 0.4 | 0.79 (differs) | 0.06 (differs) | 0.22 (differs) |
| New Employer Rate | 3.40% | 1.20% (differs) | 3.40% | 3.82% (differs) |
Unemployment Insurance Taxes: Experience Formulas and Charging Methods
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Experience Formula Based On | Reserve Ratio | Benefit Wage Ratio (differs) | Reserve Ratio | Benefits Ratio (differs) |
| Benefits Charged in Proportion to Base-Period Wages | Yes | Yes | Yes | Yes |
| Charged If Employee's Benefit Award Is Reversed | No | No | No | No |
| Charged for Reimbursements on Combined Wage Claims | Yes | No (differs) | Yes | No (differs) |
| Charged If Employee Left Voluntarily | No | No | No | No |
| Charged If Employee Was Discharged for Misconduct | No | No | No | No |
| Charged If Employee Refused Suitable Work | No | No | Yes (differs) | Yes (differs) |
| Charged If Employee Continues to Work Part-Time | Yes | No (differs) | No (differs) | No (differs) |
Unemployment Insurance Taxes: Other UI Base Variables
| Variable | New Jersey | Delaware | New York | Pennsylvania |
|---|---|---|---|---|
| Solvency Tax | Yes | Yes | Yes | Yes |
| Taxes for Socialized Costs or Negative Balance Employers | No | No | No | No |
| Loan and Interest Repayment Surtaxes | Yes | Yes | Yes | Yes |
| Reserve Taxes | No | No | No | No |
| Surtaxes for UI Administration or Non-UI Purposes | Yes | Yes | Yes | No (differs) |
| Temporary Disability Insurance | Yes | No (differs) | Yes | No (differs) |
| Voluntary Contributions | Yes | No (differs) | Yes | Yes |
| Years to Qualify for Experience Rating | 3 | 2 (differs) | 1.5 (differs) | 1.5 (differs) |
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About the Authors
Janelle Fritts is a Senior Policy Analyst with the Tax Foundation’s Center for State Tax Policy. She is the lead researcher on the annual State Tax Competitiveness Index and serves as a resource to policymakers in their efforts to modernize and improve the structures of their state tax codes. Her work has been cited in The New York Times, the Associated Press, Bloomberg, and numerous state media outlets across the country.
Jared Walczak is a Senior Fellow at the Tax Foundation, where he spent five years as Vice President of State Projects, and president of Walczak Policy Consulting.
Nicole Fox is a Policy Analyst with the Center for State Tax Policy at the Tax Foundation, where she serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes.
Katherine Loughead is the Vice President of State Tax Policy at the Tax Foundation, where she oversees the state tax policy team’s research agenda and serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes.
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