@techreport{financefirst_fraud_2026,
  author = {FinanceFirst Research},
  title = {Financial Fraud in America 2026: State Loss Rates, Income, Age and Scam Type},
  institution = {FinanceFirst},
  year = {2026},
  version = {1.2},
  url = {https://financefirst.co/reports/financial-fraud-by-state-2026},
  note = {FBI IC3 reports through 2025; Census income through 2024; population through 2025}
}