{
  "name": "Federal and state income-tax parameters, 2026",
  "description": "Bracket thresholds, standard deductions and state income-tax rules used to estimate resident take-home pay for tax year 2026.",
  "source": "https://www.joinandwise.com/residency/hourly",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Andwise (https://www.joinandwise.com)",
  "citation": "Andwise, \"Federal and state income-tax parameters, 2026\" (2026-10-21). https://www.joinandwise.com/residency/hourly",
  "lastVerified": "2026-10-21",
  "scope": "United States federal and 50 states plus DC",
  "note": "Local income taxes and state payroll taxes (SDI, PFML, transit) are not modeled. Estimates only, not tax advice.",
  "count": 52,
  "data": {
    "taxYear": 2026,
    "generated": "2026-10-21",
    "description": "Tax year 2026 federal and state individual income tax rules for estimating resident take-home pay. Bracket thresholds are the start of each bracket in taxable income: the rate applies to income above 'over'. Local income taxes are not modeled; localIncomeTax flags where they exist. State payroll taxes (SDI, PFML, transit) are not modeled.",
    "federal": {
      "taxYear": 2026,
      "ordinaryIncomeBrackets": {
        "single": [
          {
            "over": 0,
            "rate": 0.1
          },
          {
            "over": 12400,
            "rate": 0.12
          },
          {
            "over": 50400,
            "rate": 0.22
          },
          {
            "over": 105700,
            "rate": 0.24
          },
          {
            "over": 201775,
            "rate": 0.32
          },
          {
            "over": 256225,
            "rate": 0.35
          },
          {
            "over": 640600,
            "rate": 0.37
          }
        ],
        "mfj": [
          {
            "over": 0,
            "rate": 0.1
          },
          {
            "over": 24800,
            "rate": 0.12
          },
          {
            "over": 100800,
            "rate": 0.22
          },
          {
            "over": 211400,
            "rate": 0.24
          },
          {
            "over": 403550,
            "rate": 0.32
          },
          {
            "over": 512450,
            "rate": 0.35
          },
          {
            "over": 768700,
            "rate": 0.37
          }
        ]
      },
      "standardDeduction": {
        "single": 16100,
        "mfj": 32200
      },
      "childTaxCredit": {
        "perChild": 2200,
        "refundablePerChild": 1700,
        "refundableEarnedIncomeFloor": 2500,
        "refundableRate": 0.15,
        "phaseOutStart": {
          "single": 200000,
          "mfj": 400000
        },
        "phaseOutPer1000": 50,
        "notes": "Rev. Proc. 2025-32 sec. 4.05: the maximum credit is $2,200 and the refundable amount is $1,700 for 2026. The phase-out thresholds and the $50 reduction per $1,000 (or fraction) of MAGI come from 26 U.S.C. 24(b)(1) and 24(h)(3), which OBBBA made permanent. The refundable portion is 15% of earned income above $2,500 (24(d)(1)(B) and 24(h)(6)), capped at $1,700 per child."
      },
      "socialSecurity": {
        "employeeRate": 0.062,
        "wageBase": 184500
      },
      "medicare": {
        "employeeRate": 0.0145,
        "additionalRate": 0.009,
        "additionalThreshold": {
          "single": 200000,
          "mfj": 250000
        },
        "notes": "Employers withhold the extra 0.9% on wages above $200,000 regardless of filing status. The MFJ $250,000 threshold is settled on the return."
      },
      "source": [
        "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
        "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
        "https://www.law.cornell.edu/uscode/text/26/24",
        "https://www.irs.gov/publications/p15",
        "https://www.irs.gov/taxtopics/tc560"
      ],
      "notes": "Brackets, the standard deduction and the CTC were read from Rev. Proc. 2025-32 (Tables 1 and 3, secs. 4.05 and 4.14). The 2026 Social Security wage base and payroll rates were read from IRS Pub. 15 (2026). ssa.gov blocked automated fetches (403), so the SSA COLA fact sheet could not be read directly. Pub. 15 gives the same $184,500 base.",
      "asOf": "2025-10-09",
      "confidence": "high"
    },
    "states": {
      "AK": {
        "type": "none",
        "single": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "No state individual income tax.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-02",
        "confidence": "high"
      },
      "AL": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.02
            },
            {
              "over": 500,
              "rate": 0.04
            },
            {
              "over": 3000,
              "rate": 0.05
            }
          ],
          "standardDeduction": 3000,
          "personalExemption": 1500,
          "standardDeductionRule": "Reduced $25 per $500 of AGI above $25,499, to a floor of $2,500 (floor reached near $35,500 AGI)."
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.02
            },
            {
              "over": 1000,
              "rate": 0.04
            },
            {
              "over": 6000,
              "rate": 0.05
            }
          ],
          "standardDeduction": 8500,
          "personalExemption": 3000,
          "standardDeductionRule": "Reduced $175 per $500 of AGI above $25,999, to a floor of $5,000."
        },
        "dependentExemption": 1000,
        "localIncomeTax": true,
        "notes": "Statutory amounts, not indexed. Federal income tax paid is deductible from Alabama taxable income, which a calculator must model to get Alabama right. Dependent exemption is $1,000 at AGI up to $50,000 and $500 from $50,001 to $100,000; Tax Foundation's footnotes disagree on AGI above $100,000 ($300 in one, none in another). Birmingham, Gadsden and a few other cities levy occupational taxes on wages.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "AR": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 5599,
              "rate": 0.02
            },
            {
              "over": 11199,
              "rate": 0.03
            },
            {
              "over": 15999,
              "rate": 0.034
            },
            {
              "over": 26399,
              "rate": 0.037
            }
          ],
          "standardDeduction": 2470,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 5599,
              "rate": 0.02
            },
            {
              "over": 11199,
              "rate": 0.03
            },
            {
              "over": 15999,
              "rate": 0.034
            },
            {
              "over": 26399,
              "rate": 0.037
            }
          ],
          "standardDeduction": 4940,
          "personalExemption": null
        },
        "credits": [
          {
            "name": "Personal tax credit",
            "amount": 29,
            "per": "taxpayer, spouse and dependent"
          }
        ],
        "localIncomeTax": false,
        "notes": "HB 1001 / SB 1 (May 2026 special session) cut the top rate from 3.9% to 3.7%, retroactive to 2026-01-01. The brackets are the DFA 2026 formula for net taxable income up to $94,700. Between $94,701 and $97,600 the DFA formula phases out a bracket adjustment. From $97,601 up, tax is 3.7% of net income minus $79.90. Arkansas uses the same brackets for every filing status. The standard deduction is $2,470 per person ($4,940 joint, per Tax Foundation). The personal exemption is a $29 credit per person.",
        "source": [
          "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf",
          "https://taxnews.ey.com/news/2026-1239-arkansas-law-lowers-top-individual-income-tax-rate-retroactive-to-january-1-2026",
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-05",
        "confidence": "high"
      },
      "AZ": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.025
            }
          ],
          "standardDeduction": 15750,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.025
            }
          ],
          "standardDeduction": 31500,
          "personalExemption": null
        },
        "credits": [
          {
            "name": "Dependent tax credit",
            "amount": 125,
            "per": "dependent under 17",
            "notes": "Raised from $100 by HB 4168, effective 2026-01-01. Dependents aged 17 and over get $25. Phases out above $200,000 FAGI (single) or $400,000 (MFJ)."
          }
        ],
        "localIncomeTax": false,
        "notes": "Flat 2.5%. HB 4168, signed 2026-06-13, conforms Arizona to the federal code as of 2026-01-01. The legislative summary of the signed bill sets the standard deduction at $15,750 single and $31,500 MFJ. It does not say whether those amounts are inflation-adjusted for 2026, so ADOR's 2026 Form 140 may show a higher number. Tax Foundation's February table listed the pre-OBBBA $8,350/$16,700, which this law replaced. Arizona has no personal exemption. It gives a dependent credit instead.",
        "source": [
          "https://www.azleg.gov/legtext/57leg/2R/summary/H.HB4168_061726_SIGNED.DOCX.htm",
          "https://www.currentfederaltaxdevelopments.com/blog/2026/6/14/arizona-hb-4168-title-43-income-tax-overhaul-aligned-with-the-one-big-beautiful-bill-act-obbba",
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-06-17",
        "confidence": "medium"
      },
      "CA": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.01
            },
            {
              "over": 11079,
              "rate": 0.02
            },
            {
              "over": 26264,
              "rate": 0.04
            },
            {
              "over": 41452,
              "rate": 0.06
            },
            {
              "over": 57542,
              "rate": 0.08
            },
            {
              "over": 72724,
              "rate": 0.093
            },
            {
              "over": 371479,
              "rate": 0.103
            },
            {
              "over": 445771,
              "rate": 0.113
            },
            {
              "over": 742953,
              "rate": 0.123
            },
            {
              "over": 1000000,
              "rate": 0.133
            }
          ],
          "standardDeduction": 5540,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.01
            },
            {
              "over": 22158,
              "rate": 0.02
            },
            {
              "over": 52528,
              "rate": 0.04
            },
            {
              "over": 82904,
              "rate": 0.06
            },
            {
              "over": 115084,
              "rate": 0.08
            },
            {
              "over": 145448,
              "rate": 0.093
            },
            {
              "over": 742958,
              "rate": 0.103
            },
            {
              "over": 891542,
              "rate": 0.113
            },
            {
              "over": 1000000,
              "rate": 0.123
            },
            {
              "over": 1485906,
              "rate": 0.133
            }
          ],
          "standardDeduction": 11080,
          "personalExemption": null
        },
        "credits": [
          {
            "name": "Personal exemption credit",
            "amount": 153,
            "per": "taxpayer (MFJ $306)",
            "notes": "2025 amount. The 2026 amount was not yet published."
          }
        ],
        "localIncomeTax": false,
        "notes": "These brackets and deductions are the 2025 indexed amounts. FTB had not published 2026 indexed amounts in any source I could read, and Tax Foundation also uses 2025 values (its footnotes j and n). The EDD 2026 withholding schedule (Method B) also uses the $11,079 first threshold, with withholding rates set 10% above the return rates. The top rates include the 1% Mental Health Services Tax on taxable income above $1,000,000 for every filing status. That is why joint filers reach 12.3% at $1,000,000. Not included here: the State Disability Insurance payroll tax, which has no wage cap. Exemption credits phase out at high AGI. The dependent credit amount is not recorded because Tax Foundation's table shows a figure I could not confirm.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx",
          "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/26methb.pdf"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "CO": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.044
            }
          ],
          "standardDeduction": 16100,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.044
            }
          ],
          "standardDeduction": 32200,
          "personalExemption": null
        },
        "localIncomeTax": true,
        "notes": "Flat 4.4%. Colorado starts from federal taxable income, so the federal standard deduction is used. A TABOR-triggered temporary rate cut can still be set for 2026 after the fact; none was found as of this writing. Denver, Aurora, Greenwood Village, Glendale and Sheridan charge a flat-dollar Occupational Privilege Tax on employees. It is a fixed monthly amount, not a percentage of wages, so localIncomeTax is true here only to flag it.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "CT": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.02
            },
            {
              "over": 10000,
              "rate": 0.045
            },
            {
              "over": 50000,
              "rate": 0.055
            },
            {
              "over": 100000,
              "rate": 0.06
            },
            {
              "over": 200000,
              "rate": 0.065
            },
            {
              "over": 250000,
              "rate": 0.069
            },
            {
              "over": 500000,
              "rate": 0.0699
            }
          ],
          "standardDeduction": null,
          "personalExemption": 15000,
          "personalExemptionRule": "Reduced $1,000 for each $1,000 of CT AGI above $30,000 (gone by $45,000)."
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.02
            },
            {
              "over": 20000,
              "rate": 0.045
            },
            {
              "over": 100000,
              "rate": 0.055
            },
            {
              "over": 200000,
              "rate": 0.06
            },
            {
              "over": 400000,
              "rate": 0.065
            },
            {
              "over": 500000,
              "rate": 0.069
            },
            {
              "over": 1000000,
              "rate": 0.0699
            }
          ],
          "standardDeduction": null,
          "personalExemption": 24000,
          "personalExemptionRule": "Reduced $1,000 for each $1,000 of CT AGI above $48,000 (gone by $72,000)."
        },
        "credits": [
          {
            "name": "Personal tax credit",
            "amount": null,
            "per": "return",
            "notes": "1% to 75% of tax, varying with AGI. It is a percentage, not a fixed dollar amount."
          }
        ],
        "localIncomeTax": false,
        "notes": "No standard deduction. The personal exemption is gone at typical resident incomes. Two phase-outs push effective rates above these brackets. Single filers with AGI above $56,500 lose the 2% rate on $1,000 of income per $5,000 of AGI above that level (MFJ: $2,000 per $5,000 above $100,500). Separate recapture amounts start at $105,000 AGI single and $210,000 MFJ. Connecticut also gives a personal tax credit of 1% to 75% of tax, set by AGI.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "DC": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.04
            },
            {
              "over": 10000,
              "rate": 0.06
            },
            {
              "over": 40000,
              "rate": 0.065
            },
            {
              "over": 60000,
              "rate": 0.085
            },
            {
              "over": 250000,
              "rate": 0.0925
            },
            {
              "over": 500000,
              "rate": 0.0975
            },
            {
              "over": 1000000,
              "rate": 0.1075
            }
          ],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.04
            },
            {
              "over": 10000,
              "rate": 0.06
            },
            {
              "over": 40000,
              "rate": 0.065
            },
            {
              "over": 60000,
              "rate": 0.085
            },
            {
              "over": 250000,
              "rate": 0.0925
            },
            {
              "over": 500000,
              "rate": 0.0975
            },
            {
              "over": 1000000,
              "rate": 0.1075
            }
          ],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "The same brackets apply to every filing status. standardDeduction is null on purpose. DC's FY2027 Budget Support Act decouples from the OBBBA deduction and sets a basic standard deduction of $15,000 single and $30,000 MFJ for 2025, with a cost-of-living increase for 2026. Neither source I read states the 2026 amount. The act's emergency version (B26-0724) expires 2026-11-11. The permanent version (B26-0661) was under congressional review, and Congress disapproved an earlier conformity act in February 2026. Until DC OTR publishes 2026 figures, use $15,000/$30,000 as a lower bound. The same act repeals the personal exemption. Tax Foundation's February table used the federal $16,100/$32,200, which predates the act.",
        "source": [
          "https://tax.thomsonreuters.com/news/district-of-columbia-2027-budget-support-legislation-becomes-law/",
          "https://taxnews.ey.com/news/2026-1962",
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-10",
        "confidence": "medium"
      },
      "DE": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 2000,
              "rate": 0.022
            },
            {
              "over": 5000,
              "rate": 0.039
            },
            {
              "over": 10000,
              "rate": 0.048
            },
            {
              "over": 20000,
              "rate": 0.052
            },
            {
              "over": 25000,
              "rate": 0.0555
            },
            {
              "over": 60000,
              "rate": 0.066
            }
          ],
          "standardDeduction": 3250,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 2000,
              "rate": 0.022
            },
            {
              "over": 5000,
              "rate": 0.039
            },
            {
              "over": 10000,
              "rate": 0.048
            },
            {
              "over": 20000,
              "rate": 0.052
            },
            {
              "over": 25000,
              "rate": 0.0555
            },
            {
              "over": 60000,
              "rate": 0.066
            }
          ],
          "standardDeduction": 6500,
          "personalExemption": null
        },
        "credits": [
          {
            "name": "Personal credit",
            "amount": 110,
            "per": "taxpayer, spouse and dependent"
          }
        ],
        "localIncomeTax": true,
        "notes": "The same brackets apply to every filing status. The personal exemption is a $110 credit per person. Wilmington levies a 1.25% earned income tax on residents and on nonresidents who work in the city.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "FL": {
        "type": "none",
        "single": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "No state individual income tax.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-02",
        "confidence": "high"
      },
      "GA": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0499
            }
          ],
          "standardDeduction": 15000,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0499
            }
          ],
          "standardDeduction": 30000,
          "personalExemption": null
        },
        "dependentExemption": 5000,
        "localIncomeTax": false,
        "notes": "HB 463, signed 2026-05-11, cuts the rate from 5.19% to 4.99% retroactive to 2026-01-01. It raises the standard deduction to $15,000 single and $30,000 MFJ and the dependent exemption to $5,000. The rate drops 0.125 points a year from 2027 to a 3.99% floor, but only if revenue targets are met. Tax Foundation's February table (5.19%, $12,000/$24,000) predates the law. The dependent exemption amount comes from search summaries of Bloomberg Tax and was not read in a primary document.",
        "source": [
          "https://taxnews.ey.com/news/2026-1294-georgia-department-of-revenue-releases-revised-withholding-formula-reflecting-lower-income-tax-rate-for-2026",
          "https://www.bdo.com/insights/tax/georgia-enacts-income-tax-reduction-bill"
        ],
        "asOf": "2026-06-17",
        "confidence": "high"
      },
      "HI": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.014
            },
            {
              "over": 9600,
              "rate": 0.032
            },
            {
              "over": 14400,
              "rate": 0.055
            },
            {
              "over": 19200,
              "rate": 0.064
            },
            {
              "over": 24000,
              "rate": 0.068
            },
            {
              "over": 36000,
              "rate": 0.072
            },
            {
              "over": 48000,
              "rate": 0.076
            },
            {
              "over": 125000,
              "rate": 0.079
            },
            {
              "over": 175000,
              "rate": 0.0825
            },
            {
              "over": 225000,
              "rate": 0.09
            },
            {
              "over": 275000,
              "rate": 0.1
            },
            {
              "over": 325000,
              "rate": 0.11
            }
          ],
          "standardDeduction": 8000,
          "personalExemption": 1144
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.014
            },
            {
              "over": 19200,
              "rate": 0.032
            },
            {
              "over": 28800,
              "rate": 0.055
            },
            {
              "over": 38400,
              "rate": 0.064
            },
            {
              "over": 48000,
              "rate": 0.068
            },
            {
              "over": 72000,
              "rate": 0.072
            },
            {
              "over": 96000,
              "rate": 0.076
            },
            {
              "over": 250000,
              "rate": 0.079
            },
            {
              "over": 350000,
              "rate": 0.0825
            },
            {
              "over": 450000,
              "rate": 0.09
            },
            {
              "over": 550000,
              "rate": 0.1
            },
            {
              "over": 650000,
              "rate": 0.11
            }
          ],
          "standardDeduction": 16000,
          "personalExemption": 2288
        },
        "localIncomeTax": false,
        "notes": "DOTAX Announcement 2024-03 (Act 46, SLH 2024): for 2026 the standard deduction doubles to $8,000 single and $16,000 MFJ, and the 2025 brackets carry over. Tax Foundation's table shows $4,400/$8,800, which is the 2024-25 amount. Act 24 (2026) adds a 13% bracket above $1 million and changes later bracket steps, starting in 2027. It does not affect 2026. The $1,144 personal exemption comes from Tax Foundation.",
        "source": [
          "https://files.hawaii.gov/tax/news/announce/ann24-03.pdf",
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxnews.ey.com/news/2026-1440"
        ],
        "asOf": "2024-06-03",
        "confidence": "high"
      },
      "IA": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.038
            }
          ],
          "standardDeduction": 16100,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.038
            }
          ],
          "standardDeduction": 32200,
          "personalExemption": null
        },
        "credits": [
          {
            "name": "Personal exemption credit",
            "amount": 40,
            "per": "taxpayer, spouse and dependent"
          }
        ],
        "localIncomeTax": true,
        "notes": "Flat 3.8%. Iowa starts from federal taxable income, so the federal standard deduction is used. The personal exemption is a $40 credit per person. Many school districts add an income surtax.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "ID": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 4811,
              "rate": 0.053
            }
          ],
          "standardDeduction": 16100,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 9622,
              "rate": 0.053
            }
          ],
          "standardDeduction": 32200,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "Flat 5.3% above a zero bracket. The $4,811/$9,622 zero-bracket amounts are 2025 indexed values; the 2026 values were not available (Tax Foundation footnote j). Idaho uses the federal standard deduction.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "IL": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0495
            }
          ],
          "standardDeduction": null,
          "personalExemption": 2925
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0495
            }
          ],
          "standardDeduction": null,
          "personalExemption": 5850
        },
        "localIncomeTax": false,
        "notes": "Flat 4.95%. The exemption is $2,925 per person, including dependents. It is not allowed when AGI exceeds $250,000 (single) or $500,000 (MFJ).",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "IN": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0295
            }
          ],
          "standardDeduction": null,
          "personalExemption": 1000
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0295
            }
          ],
          "standardDeduction": null,
          "personalExemption": 2000
        },
        "localIncomeTax": true,
        "notes": "Flat 2.95% for 2026, falling to 2.9% in 2027. Dependents get an extra $1,500 exemption each, or $3,000 in the first year. All 92 counties levy a local income tax based on the county of residence on January 1.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "KS": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.052
            },
            {
              "over": 23000,
              "rate": 0.0558
            }
          ],
          "standardDeduction": 3605,
          "personalExemption": 9160
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.052
            },
            {
              "over": 46000,
              "rate": 0.0558
            }
          ],
          "standardDeduction": 8240,
          "personalExemption": 18320
        },
        "dependentExemption": 2320,
        "localIncomeTax": false,
        "notes": "The dependent exemption is $2,320. Kansas has no local tax on wages.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "KY": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.035
            }
          ],
          "standardDeduction": 3360,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.035
            }
          ],
          "standardDeduction": 3360,
          "personalExemption": null
        },
        "localIncomeTax": true,
        "notes": "Flat 3.5% for 2026, down from 4%. The standard deduction is not doubled for joint filers. Couples who file separately on a combined return each take it. Many cities and counties levy occupational license taxes on wages.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "LA": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.03
            }
          ],
          "standardDeduction": 12875,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.03
            }
          ],
          "standardDeduction": 25750,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "Flat 3% under the 2024 reform. The standard deduction is indexed. The amounts shown are 2026 values.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "MA": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.05
            },
            {
              "over": 1107750,
              "rate": 0.09
            }
          ],
          "standardDeduction": null,
          "personalExemption": 4400
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.05
            },
            {
              "over": 1107750,
              "rate": 0.09
            }
          ],
          "standardDeduction": null,
          "personalExemption": 8800
        },
        "localIncomeTax": false,
        "notes": "5% on Part B income, plus a 4% surtax on income above $1,107,750 for 2026. The surtax threshold appeared in search results quoting mass.gov's 2026 Form 1-ES instructions. mass.gov returned 403 to direct fetches, so I could not open the document itself. The threshold is the same for joint filers. The dependent exemption is $1,000. Not included: the employee share of the Paid Family and Medical Leave contribution.",
        "source": [
          "https://www.mass.gov/doc/2026-form-1-es-estimated-tax-payment-vouchers-instructions-and-worksheets/download",
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026",
        "confidence": "medium"
      },
      "MD": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.02
            },
            {
              "over": 1000,
              "rate": 0.03
            },
            {
              "over": 2000,
              "rate": 0.04
            },
            {
              "over": 3000,
              "rate": 0.0475
            },
            {
              "over": 100000,
              "rate": 0.05
            },
            {
              "over": 125000,
              "rate": 0.0525
            },
            {
              "over": 150000,
              "rate": 0.055
            },
            {
              "over": 250000,
              "rate": 0.0575
            },
            {
              "over": 500000,
              "rate": 0.0625
            },
            {
              "over": 1000000,
              "rate": 0.065
            }
          ],
          "standardDeduction": 3350,
          "personalExemption": 3200,
          "personalExemptionRule": "Phases out between $100,000 and $150,000 AGI."
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.02
            },
            {
              "over": 1000,
              "rate": 0.03
            },
            {
              "over": 2000,
              "rate": 0.04
            },
            {
              "over": 3000,
              "rate": 0.0475
            },
            {
              "over": 150000,
              "rate": 0.05
            },
            {
              "over": 175000,
              "rate": 0.0525
            },
            {
              "over": 225000,
              "rate": 0.055
            },
            {
              "over": 300000,
              "rate": 0.0575
            },
            {
              "over": 600000,
              "rate": 0.0625
            },
            {
              "over": 1200000,
              "rate": 0.065
            }
          ],
          "standardDeduction": 6700,
          "personalExemption": 6400,
          "personalExemptionRule": "Phases out between $150,000 and $200,000 AGI."
        },
        "localIncomeTax": true,
        "notes": "The 6.25% and 6.5% brackets were added by the 2025 budget law, retroactive to 2025-01-01. The standard deduction is a flat $3,350 single and $6,700 MFJ. Every county and Baltimore City levies a resident income tax on top of the state tax. Maryland also adds a 2% capital gains surtax for AGI above $350,000.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "ME": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.058
            },
            {
              "over": 27400,
              "rate": 0.0675
            },
            {
              "over": 64850,
              "rate": 0.0715
            },
            {
              "over": 1000000,
              "rate": 0.0915
            }
          ],
          "standardDeduction": 15700,
          "personalExemption": 5300
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.058
            },
            {
              "over": 54850,
              "rate": 0.0675
            },
            {
              "over": 129750,
              "rate": 0.0715
            },
            {
              "over": 1500000,
              "rate": 0.0915
            }
          ],
          "standardDeduction": 31400,
          "personalExemption": 10600
        },
        "credits": [
          {
            "name": "Dependent exemption credit",
            "amount": 305,
            "per": "dependent aged 6+ ($610 if 5 or under)",
            "notes": "2025 amounts, from Tax Foundation. Refundable."
          }
        ],
        "localIncomeTax": false,
        "notes": "From the MRS 2026 rate schedule, revised 2026-05-20 after LD 2212. The 9.15% rows are the new 2% surcharge on taxable income above $1,000,000 single or $1,500,000 MFJ/HOH. LD 2212 also raised the standard deduction to $15,700 single and $31,400 MFJ. Tax Foundation's February table showed the pre-OBBBA $8,350/$16,700. MRS says brackets start at the amounts shown, so these thresholds sit $1 above Tax Foundation's 'over $27,399' style. Maine phases out the standard deduction and the personal exemption at higher incomes, but the 2026 schedule does not give those thresholds. Maine also has a refundable dependent credit ($305, or $610 for children 5 and under, 2025 amounts).",
        "source": [
          "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-05-20",
        "confidence": "high"
      },
      "MI": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0425
            }
          ],
          "standardDeduction": null,
          "personalExemption": 5900
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0425
            }
          ],
          "standardDeduction": null,
          "personalExemption": 11800
        },
        "localIncomeTax": true,
        "notes": "Flat 4.25%. The exemption is $5,900 per person, including dependents. Twenty-four cities levy income taxes (Detroit 2.4% resident).",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "MN": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0535
            },
            {
              "over": 33310,
              "rate": 0.068
            },
            {
              "over": 109430,
              "rate": 0.0785
            },
            {
              "over": 203150,
              "rate": 0.0985
            }
          ],
          "standardDeduction": 15300,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0535
            },
            {
              "over": 48700,
              "rate": 0.068
            },
            {
              "over": 193480,
              "rate": 0.0785
            },
            {
              "over": 337930,
              "rate": 0.0985
            }
          ],
          "standardDeduction": 30600,
          "personalExemption": null
        },
        "dependentExemption": 5300,
        "localIncomeTax": false,
        "notes": "These are 2026 indexed brackets. The standard deduction is reduced at high AGI (Tax Foundation footnote cc). The dependent exemption is $5,300. Minnesota also has a 1% surtax on net investment income above $1 million.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "MO": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 1348,
              "rate": 0.02
            },
            {
              "over": 2696,
              "rate": 0.025
            },
            {
              "over": 4044,
              "rate": 0.03
            },
            {
              "over": 5392,
              "rate": 0.035
            },
            {
              "over": 6740,
              "rate": 0.04
            },
            {
              "over": 8088,
              "rate": 0.045
            },
            {
              "over": 9436,
              "rate": 0.047
            }
          ],
          "standardDeduction": 16100,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 1348,
              "rate": 0.02
            },
            {
              "over": 2696,
              "rate": 0.025
            },
            {
              "over": 4044,
              "rate": 0.03
            },
            {
              "over": 5392,
              "rate": 0.035
            },
            {
              "over": 6740,
              "rate": 0.04
            },
            {
              "over": 8088,
              "rate": 0.045
            },
            {
              "over": 9436,
              "rate": 0.047
            }
          ],
          "standardDeduction": 32200,
          "personalExemption": null
        },
        "localIncomeTax": true,
        "notes": "The same brackets apply to every filing status. Missouri uses the federal standard deduction and allows a partial deduction for federal income tax paid, which shrinks as AGI rises. Kansas City and St. Louis each levy a 1% earnings tax.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "MS": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 10000,
              "rate": 0.04
            }
          ],
          "standardDeduction": 2300,
          "personalExemption": 6000
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 10000,
              "rate": 0.04
            }
          ],
          "standardDeduction": 4600,
          "personalExemption": 12000
        },
        "dependentExemption": 1500,
        "localIncomeTax": false,
        "notes": "4% for 2026, down from 4.4% and phasing to 3% by 2030. The first $10,000 of taxable income is exempt for every filing status. The dependent exemption is $1,500.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "MT": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.047
            },
            {
              "over": 47500,
              "rate": 0.0565
            }
          ],
          "standardDeduction": 16100,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.047
            },
            {
              "over": 95000,
              "rate": 0.0565
            }
          ],
          "standardDeduction": 32200,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "Top rate 5.65% for 2026, falling to 5.4% in 2027. Montana starts from federal taxable income, so the federal standard deduction applies.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "NC": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0399
            }
          ],
          "standardDeduction": 12750,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0399
            }
          ],
          "standardDeduction": 25500,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "Flat 3.99% for 2026, the end of the scheduled phase-down.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "ND": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 48475,
              "rate": 0.0195
            },
            {
              "over": 244825,
              "rate": 0.025
            }
          ],
          "standardDeduction": 16100,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 80975,
              "rate": 0.0195
            },
            {
              "over": 298075,
              "rate": 0.025
            }
          ],
          "standardDeduction": 32200,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "The thresholds are 2025 indexed values (Tax Foundation footnote j). The 2026 return thresholds were not published in any source I could read. ND's 2026 withholding booklet uses different, wage-based thresholds ($57,625 single), which are not return brackets. North Dakota starts from federal taxable income, so the federal standard deduction applies.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx",
          "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "NE": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0246
            },
            {
              "over": 4130,
              "rate": 0.0351
            },
            {
              "over": 24760,
              "rate": 0.0455
            }
          ],
          "standardDeduction": 8850,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0246
            },
            {
              "over": 8250,
              "rate": 0.0351
            },
            {
              "over": 49530,
              "rate": 0.0455
            }
          ],
          "standardDeduction": 17700,
          "personalExemption": null
        },
        "credits": [
          {
            "name": "Personal exemption credit",
            "amount": 176,
            "per": "taxpayer, spouse and dependent"
          }
        ],
        "localIncomeTax": false,
        "notes": "Top rate 4.55% for 2026, falling to 3.99% in 2027. The personal exemption is a $176 credit per person.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "NH": {
        "type": "none",
        "single": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "No tax on wages. The interest and dividends tax was repealed starting with tax year 2025.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-02",
        "confidence": "high"
      },
      "NJ": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.014
            },
            {
              "over": 20000,
              "rate": 0.0175
            },
            {
              "over": 35000,
              "rate": 0.035
            },
            {
              "over": 40000,
              "rate": 0.05525
            },
            {
              "over": 75000,
              "rate": 0.0637
            },
            {
              "over": 500000,
              "rate": 0.0897
            },
            {
              "over": 1000000,
              "rate": 0.1075
            }
          ],
          "standardDeduction": null,
          "personalExemption": 1000
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.014
            },
            {
              "over": 20000,
              "rate": 0.0175
            },
            {
              "over": 50000,
              "rate": 0.0245
            },
            {
              "over": 70000,
              "rate": 0.035
            },
            {
              "over": 80000,
              "rate": 0.05525
            },
            {
              "over": 150000,
              "rate": 0.0637
            },
            {
              "over": 500000,
              "rate": 0.0897
            },
            {
              "over": 1000000,
              "rate": 0.1075
            }
          ],
          "standardDeduction": null,
          "personalExemption": 2000
        },
        "dependentExemption": 1500,
        "localIncomeTax": false,
        "notes": "No standard deduction. The dependent exemption is $1,500. Newark's 1% payroll tax is paid by employers, so it is left out (localIncomeTax false). Not included: employee contributions for NJ disability and family leave insurance.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "NM": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.015
            },
            {
              "over": 5500,
              "rate": 0.032
            },
            {
              "over": 16500,
              "rate": 0.043
            },
            {
              "over": 33500,
              "rate": 0.047
            },
            {
              "over": 66500,
              "rate": 0.049
            },
            {
              "over": 210000,
              "rate": 0.059
            }
          ],
          "standardDeduction": 16100,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.015
            },
            {
              "over": 8000,
              "rate": 0.032
            },
            {
              "over": 25000,
              "rate": 0.043
            },
            {
              "over": 50000,
              "rate": 0.047
            },
            {
              "over": 100000,
              "rate": 0.049
            },
            {
              "over": 315000,
              "rate": 0.059
            }
          ],
          "standardDeduction": 32200,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "Brackets were restructured by the 2024 law starting in 2025. New Mexico uses the federal standard deduction. Instead of dependent exemptions, it allows a $4,000 deduction for every dependent except one.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "NV": {
        "type": "none",
        "single": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "No state individual income tax.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-02",
        "confidence": "high"
      },
      "NY": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.039
            },
            {
              "over": 8500,
              "rate": 0.044
            },
            {
              "over": 11700,
              "rate": 0.0515
            },
            {
              "over": 13900,
              "rate": 0.054
            },
            {
              "over": 80650,
              "rate": 0.059
            },
            {
              "over": 215400,
              "rate": 0.0685
            },
            {
              "over": 1077550,
              "rate": 0.0965
            },
            {
              "over": 5000000,
              "rate": 0.103
            },
            {
              "over": 25000000,
              "rate": 0.109
            }
          ],
          "standardDeduction": 8000,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.039
            },
            {
              "over": 17150,
              "rate": 0.044
            },
            {
              "over": 23600,
              "rate": 0.0515
            },
            {
              "over": 27900,
              "rate": 0.054
            },
            {
              "over": 161550,
              "rate": 0.059
            },
            {
              "over": 323200,
              "rate": 0.0685
            },
            {
              "over": 2155350,
              "rate": 0.0965
            },
            {
              "over": 5000000,
              "rate": 0.103
            },
            {
              "over": 25000000,
              "rate": 0.109
            }
          ],
          "standardDeduction": 16050,
          "personalExemption": null
        },
        "dependentExemption": 1000,
        "localIncomeTax": true,
        "notes": "The 2026 rates (3.9% to 5.9% in the lower brackets) reflect the FY2026 budget's middle-class cut, per Tax Foundation. Above $107,650 NY AGI, tax-benefit recapture applies the top rate to more of the income, which these brackets do not model. The dependent exemption is $1,000. New York City and Yonkers levy resident income taxes.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "OH": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 26050,
              "rate": 0.0275
            }
          ],
          "standardDeduction": null,
          "personalExemption": 2150
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 26050,
              "rate": 0.0275
            }
          ],
          "standardDeduction": null,
          "personalExemption": 4300
        },
        "personalExemptionTiers": [
          {
            "agiUpTo": 40000,
            "amount": 2400
          },
          {
            "agiUpTo": 80000,
            "amount": 2150
          },
          {
            "agiUpTo": 500000,
            "amount": 1900
          },
          {
            "agiUpTo": null,
            "amount": 0
          }
        ],
        "localIncomeTax": true,
        "notes": "HB 96 sets a flat 2.75% on nonbusiness income above $26,050, with the same threshold for every filing status. The exemption depends on AGI: $2,400 per person at AGI up to $40,000, $2,150 from $40,001 to $80,000, $1,900 from $80,001 to $500,000, and none above that. The value stored is the $40,001-$80,000 tier, which covers a typical resident stipend. About 670 municipalities and many school districts tax wages.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "OK": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 3750,
              "rate": 0.025
            },
            {
              "over": 4900,
              "rate": 0.035
            },
            {
              "over": 7200,
              "rate": 0.045
            }
          ],
          "standardDeduction": 6350,
          "personalExemption": 1000
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0
            },
            {
              "over": 7500,
              "rate": 0.025
            },
            {
              "over": 9800,
              "rate": 0.035
            },
            {
              "over": 14400,
              "rate": 0.045
            }
          ],
          "standardDeduction": 12700,
          "personalExemption": 2000
        },
        "localIncomeTax": false,
        "notes": "HB 2764 (2025) consolidated the brackets and lowered the top rate to 4.5% for 2026, with a revenue-triggered phase-down after that. One secondary source (OK Policy, via search results) gives the joint top threshold as $12,200 rather than $14,400. I used Tax Foundation's $14,400. The dependent exemption is $1,000.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx",
          "https://okpolicy.org/individual-income-tax/"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "OR": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0475
            },
            {
              "over": 4550,
              "rate": 0.0675
            },
            {
              "over": 11400,
              "rate": 0.0875
            },
            {
              "over": 125000,
              "rate": 0.099
            }
          ],
          "standardDeduction": 2910,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0475
            },
            {
              "over": 9100,
              "rate": 0.0675
            },
            {
              "over": 22800,
              "rate": 0.0875
            },
            {
              "over": 250000,
              "rate": 0.099
            }
          ],
          "standardDeduction": 5820,
          "personalExemption": null
        },
        "credits": [
          {
            "name": "Personal exemption credit",
            "amount": 256,
            "per": "taxpayer, spouse and dependent",
            "notes": "Not allowed above $100,000 AGI single or $200,000 MFJ."
          }
        ],
        "localIncomeTax": true,
        "notes": "These are 2026 indexed brackets. The personal exemption is a $256 credit per person, not allowed when federal AGI exceeds $100,000 (single) or $200,000 (MFJ). Oregon lets taxpayers subtract part of their federal income tax, with a cap that phases out as income rises. A calculator that skips it overstates Oregon tax. Not included: the statewide 0.1% transit tax withheld from wages. Portland-area local taxes apply at higher incomes (Metro SHS and Multnomah PFA).",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "PA": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0307
            }
          ],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0307
            }
          ],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": true,
        "notes": "Flat 3.07% with no standard deduction or personal exemption. Most municipalities and school districts levy a local earned income tax (Philadelphia's wage tax is the largest).",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "RI": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0375
            },
            {
              "over": 82050,
              "rate": 0.0475
            },
            {
              "over": 186450,
              "rate": 0.0599
            }
          ],
          "standardDeduction": 11200,
          "personalExemption": 5250
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0375
            },
            {
              "over": 82050,
              "rate": 0.0475
            },
            {
              "over": 186450,
              "rate": 0.0599
            }
          ],
          "standardDeduction": 22400,
          "personalExemption": 10500
        },
        "localIncomeTax": false,
        "notes": "These are 2026 indexed brackets, and they are the same for every filing status. The standard deduction and exemptions phase out between $261,000 and $290,800 of modified AGI (Tax Foundation figures). A surtax on income above $1 million starts in 2027 and does not apply to 2026.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "SC": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0199
            },
            {
              "over": 30000,
              "rate": 0.0521
            }
          ],
          "standardDeduction": 15000,
          "personalExemption": null,
          "standardDeductionPhaseout": {
            "basis": "federal AGI",
            "start": 40000,
            "end": 95000,
            "method": "proportional"
          }
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0199
            },
            {
              "over": 30000,
              "rate": 0.0521
            }
          ],
          "standardDeduction": 30000,
          "personalExemption": null,
          "standardDeductionPhaseout": {
            "basis": "federal AGI",
            "start": 80000,
            "end": 190000,
            "method": "proportional"
          }
        },
        "dependentExemption": 4930,
        "localIncomeTax": false,
        "notes": "H.4216, signed 2026-03-30, applies from tax year 2026. It taxes the first $30,000 at 1.99% and income above $30,000 at 5.21% (DOR's form: 5.21% of all income minus $966). The starting point becomes federal AGI. Federal standard and itemized deductions are replaced by the SC Income Adjusted Deduction, which phases out over the federal AGI ranges shown. At a $70,000 single stipend it is about $6,818. Existing state exemptions are kept, including the $4,930 dependent exemption (Tax Foundation's 2026 figure). The state EITC is capped at $200. Tax Foundation's February table (0%/3%/6%) predates the law.",
        "source": [
          "https://dor.sc.gov/news/information-about-h-4216",
          "https://www.scstatehouse.gov/sess126_2025-2026/fiscalimpactstatements/H4216%202026-03-30%20signed.pdf",
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-03-30",
        "confidence": "high"
      },
      "SD": {
        "type": "none",
        "single": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "No state individual income tax.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-02",
        "confidence": "high"
      },
      "TN": {
        "type": "none",
        "single": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "No state individual income tax.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-02",
        "confidence": "high"
      },
      "TX": {
        "type": "none",
        "single": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "No state individual income tax.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-02",
        "confidence": "high"
      },
      "UT": {
        "type": "flat",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0445
            }
          ],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0445
            }
          ],
          "standardDeduction": null,
          "personalExemption": null
        },
        "credits": [
          {
            "name": "Taxpayer tax credit",
            "amount": null,
            "per": "return",
            "formula": "0.06 * (federalStandardDeduction + 2111 * dependents) - 0.013 * max(0, income - phaseoutBase)",
            "phaseoutBase": {
              "single": 18213,
              "mfj": 36426
            },
            "notes": "The phase-out bases are 2025 values. The 2026 values were not available."
          }
        ],
        "localIncomeTax": false,
        "notes": "SB 60 cuts the rate from 4.5% to 4.45%, retroactive to 2026-01-01. Utah has no standard deduction. Instead, a taxpayer credit equals 6% of the federal standard deduction plus $2,111 per dependent (2025 amount). The credit phases out by 1.3 cents per dollar of income above $18,213 single or $36,426 MFJ (2025 values; 2026 values not found). At a typical resident stipend the credit is mostly phased out.",
        "source": [
          "https://taxnews.ey.com/news/2026-0913-utah-law-lowers-state-income-tax-rate-retroactive-to-january-1-2026",
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-04-21",
        "confidence": "medium"
      },
      "VA": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.02
            },
            {
              "over": 3000,
              "rate": 0.03
            },
            {
              "over": 5000,
              "rate": 0.05
            },
            {
              "over": 17000,
              "rate": 0.0575
            }
          ],
          "standardDeduction": 8750,
          "personalExemption": 930
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.02
            },
            {
              "over": 3000,
              "rate": 0.03
            },
            {
              "over": 5000,
              "rate": 0.05
            },
            {
              "over": 17000,
              "rate": 0.0575
            }
          ],
          "standardDeduction": 17500,
          "personalExemption": 1860
        },
        "localIncomeTax": false,
        "notes": "The same brackets apply to every filing status. HB 1600 (2025) raised the standard deduction to $8,750/$17,500 for tax years 2025 and 2026, after which it reverts to $3,000/$6,000 unless extended. Exemptions are $930 per person.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx",
          "https://lis.virginia.gov/bill-details/20251/HB1600"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "VT": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0335
            },
            {
              "over": 49400,
              "rate": 0.066
            },
            {
              "over": 119700,
              "rate": 0.076
            },
            {
              "over": 249700,
              "rate": 0.0875
            }
          ],
          "standardDeduction": 7650,
          "personalExemption": 5300
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0335
            },
            {
              "over": 82500,
              "rate": 0.066
            },
            {
              "over": 199450,
              "rate": 0.076
            },
            {
              "over": 304000,
              "rate": 0.0875
            }
          ],
          "standardDeduction": 15300,
          "personalExemption": 10600
        },
        "localIncomeTax": false,
        "notes": "The brackets are 2025 indexed values (Tax Foundation footnote j), and the standard deduction and exemption are probably 2025 amounts too (footnote n). Payroll guides put the 2026 W-4VT allowance at $5,400, which suggests the 2026 exemption rose, but I could not open Vermont's GB-1210 to confirm. For AGI above $150,000, tax is the greater of the bracket tax or 3% of federal AGI.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "low"
      },
      "WA": {
        "type": "none",
        "single": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "No tax on wages. Washington's 7%/9% tax applies only to capital gains. Not included: the 0.58% WA Cares long-term-care payroll premium and the Paid Family and Medical Leave premium, both withheld from wages.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-02",
        "confidence": "high"
      },
      "WI": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.035
            },
            {
              "over": 15110,
              "rate": 0.044
            },
            {
              "over": 51950,
              "rate": 0.053
            },
            {
              "over": 332720,
              "rate": 0.0765
            }
          ],
          "standardDeduction": 13960,
          "personalExemption": 700,
          "standardDeductionRule": "Sliding scale: phases out between $20,119 and $136,453 of income."
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.035
            },
            {
              "over": 20150,
              "rate": 0.044
            },
            {
              "over": 69260,
              "rate": 0.053
            },
            {
              "over": 443630,
              "rate": 0.0765
            }
          ],
          "standardDeduction": 25840,
          "personalExemption": 1400,
          "standardDeductionRule": "Sliding scale: phases out between $29,039 and $159,690 of income."
        },
        "localIncomeTax": false,
        "notes": "These are 2026 indexed brackets. The sliding-scale standard deduction is large at low incomes and small at resident-stipend incomes, so a calculator must apply the phase-out. The phase-out endpoints come from Tax Foundation and may be 2025 values.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
          "https://taxfoundation.org/wp-content/uploads/2026/02/2026-State-Individual-Income-Tax-Rates-Brackets.xlsx"
        ],
        "asOf": "2026-02",
        "confidence": "medium"
      },
      "WV": {
        "type": "progressive",
        "single": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0211
            },
            {
              "over": 10000,
              "rate": 0.0281
            },
            {
              "over": 25000,
              "rate": 0.0316
            },
            {
              "over": 40000,
              "rate": 0.0422
            },
            {
              "over": 60000,
              "rate": 0.0458
            }
          ],
          "standardDeduction": null,
          "personalExemption": 2000
        },
        "mfj": {
          "brackets": [
            {
              "over": 0,
              "rate": 0.0211
            },
            {
              "over": 10000,
              "rate": 0.0281
            },
            {
              "over": 25000,
              "rate": 0.0316
            },
            {
              "over": 40000,
              "rate": 0.0422
            },
            {
              "over": 60000,
              "rate": 0.0458
            }
          ],
          "standardDeduction": null,
          "personalExemption": 4000
        },
        "localIncomeTax": true,
        "notes": "SB 392, signed 2026-03-31 and effective 2026-06-12, cuts every rate about 5%, retroactive to 2026-01-01. The rate schedule is from the Tax Division. Married filing separately uses half the thresholds. Thresholds are unchanged from 2025. The $2,000 per-person exemption is from Tax Foundation. Tax Foundation's February table shows the 2025 rates (top 4.82%). Some cities charge a flat weekly city service fee to everyone who works there. It is a fixed fee, not a percentage of wages, so localIncomeTax is true here only to flag it.",
        "source": [
          "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx",
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-06-12",
        "confidence": "high"
      },
      "WY": {
        "type": "none",
        "single": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "mfj": {
          "brackets": [],
          "standardDeduction": null,
          "personalExemption": null
        },
        "localIncomeTax": false,
        "notes": "No state individual income tax.",
        "source": [
          "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
        ],
        "asOf": "2026-02",
        "confidence": "high"
      }
    }
  }
}