{
  "updated": "2026-07-05",
  "source": "Tax Foundation + state revenue dept references; verify annually.",
  "federal": {
    "standardDeduction": {
      "single": 15750,
      "married": 31500,
      "head": 23625,
      "mfs": 15750
    },
    "fica": {
      "socialSecurityRate": 0.062,
      "socialSecurityWageBase": 176100,
      "medicareRate": 0.0145,
      "additionalMedicareRate": 0.009,
      "additionalMedicareThresholds": {
        "single": 200000,
        "married": 250000,
        "head": 200000,
        "mfs": 125000
      }
    },
    "brackets": {
      "single": [
        {"min": 0, "max": 11925, "rate": 0.10},
        {"min": 11925, "max": 48475, "rate": 0.12},
        {"min": 48475, "max": 103350, "rate": 0.22},
        {"min": 103350, "max": 197300, "rate": 0.24},
        {"min": 197300, "max": 250525, "rate": 0.32},
        {"min": 250525, "max": 626350, "rate": 0.35},
        {"min": 626350, "max": null, "rate": 0.37}
      ],
      "married": [
        {"min": 0, "max": 23850, "rate": 0.10},
        {"min": 23850, "max": 96950, "rate": 0.12},
        {"min": 96950, "max": 206700, "rate": 0.22},
        {"min": 206700, "max": 394600, "rate": 0.24},
        {"min": 394600, "max": 501050, "rate": 0.32},
        {"min": 501050, "max": 751600, "rate": 0.35},
        {"min": 751600, "max": null, "rate": 0.37}
      ],
      "head": [
        {"min": 0, "max": 17000, "rate": 0.10},
        {"min": 17000, "max": 64850, "rate": 0.12},
        {"min": 64850, "max": 103350, "rate": 0.22},
        {"min": 103350, "max": 197300, "rate": 0.24},
        {"min": 197300, "max": 250500, "rate": 0.32},
        {"min": 250500, "max": 626350, "rate": 0.35},
        {"min": 626350, "max": null, "rate": 0.37}
      ],
      "mfs": [
        {"min": 0, "max": 11925, "rate": 0.10},
        {"min": 11925, "max": 48475, "rate": 0.12},
        {"min": 48475, "max": 103350, "rate": 0.22},
        {"min": 103350, "max": 197300, "rate": 0.24},
        {"min": 197300, "max": 250525, "rate": 0.32},
        {"min": 250525, "max": 626350, "rate": 0.35},
        {"min": 626350, "max": null, "rate": 0.37}
      ]
    }
  },
  "states": [
    {"state": "AL", "type": "progressive", "brackets": [{"min":0,"max":500,"rate":0.02},{"min":500,"max":3000,"rate":0.04},{"min":3000,"max":null,"rate":0.05}], "notes": "Phase-out above certain AGI thresholds."},
    {"state": "AK", "type": "none"},
    {"state": "AZ", "type": "flat", "rate": 0.025},
    {"state": "AR", "type": "progressive", "brackets": [{"min":0,"max":4300,"rate":0.02},{"min":4300,"max":8500,"rate":0.04},{"min":8500,"max":null,"rate":0.055}], "notes": "Phase-out brackets above certain income."},
    {"state": "CA", "type": "progressive", "brackets": [{"min":0,"max":10412,"rate":0.01},{"min":10412,"max":24684,"rate":0.02},{"min":24684,"max":41256,"rate":0.04},{"min":41256,"max":57828,"rate":0.06},{"min":57828,"max":80642,"rate":0.08},{"min":80642,"max":103462,"rate":0.093},{"min":103462,"max":129922,"rate":0.103},{"min":129922,"max":207373,"rate":0.113},{"min":207373,"max":430710,"rate":0.123},{"min":430710,"max":720000,"rate":0.133},{"min":720000,"max":null,"rate":0.143}], "notes": "Mentality tax; SDI ~1.1% on wages > threshold."},
    {"state": "CO", "type": "flat", "rate": 0.044},
    {"state": "CT", "type": "progressive", "brackets": [{"min":0,"max":10000,"rate":0.03},{"min":10000,"max":50000,"rate":0.05},{"min":50000,"max":100000,"rate":0.055},{"min":100000,"max":200000,"rate":0.06},{"min":200000,"max":250000,"rate":0.065},{"min":250000,"max":500000,"rate":0.069},{"min":500000,"max":null,"rate":0.0699}], "notes": "Phase-out of lower brackets at higher incomes."},
    {"state": "DE", "type": "progressive", "brackets": [{"min":0,"max":2000,"rate":0.022},{"min":2000,"max":6000,"rate":0.039},{"min":6000,"max":20000,"rate":0.048},{"min":20000,"max":25000,"rate":0.052},{"min":25000,"max":60000,"rate":0.0555},{"min":60000,"max":null,"rate":0.066}], "notes": "Local wage tax not included."},
    {"state": "FL", "type": "none"},
    {"state": "GA", "type": "flat", "rate": 0.0549},
    {"state": "HI", "type": "progressive", "brackets": [{"min":0,"max":2400,"rate":0.014},{"min":2400,"max":4800,"rate":0.032},{"min":4800,"max":9600,"rate":0.055},{"min":9600,"max":14400,"rate":0.064},{"min":14400,"max":19200,"rate":0.068},{"min":19200,"max":28800,"rate":0.072},{"min":28800,"max":36000,"rate":0.076},{"min":36000,"max":48000,"rate":0.079},{"min":48000,"max":200000,"rate":0.0825},{"min":200000,"max":null,"rate":0.11}], "notes": "Local adjustments may apply."},
    {"state": "ID", "type": "flat", "rate": 0.058},
    {"state": "IL", "type": "flat", "rate": 0.0495},
    {"state": "IN", "type": "flat", "rate": 0.0305},
    {"state": "IA", "type": "flat", "rate": 0.0385},
    {"state": "KS", "type": "progressive", "brackets": [{"min":0,"max":15000,"rate":0.031},{"min":15000,"max":30000,"rate":0.0525},{"min":30000,"max":null,"rate":0.057}], "notes": "Phase-out above certain income."},
    {"state": "KY", "type": "flat", "rate": 0.04},
    {"state": "LA", "type": "progressive", "brackets": [{"min":0,"max":12500,"rate":0.0185},{"min":12500,"max":50000,"rate":0.035},{"min":50000,"max":null,"rate":0.0425}], "notes": "Local parochial taxes not included."},
    {"state": "ME", "type": "progressive", "brackets": [{"min":0,"max":24500,"rate":0.058},{"min":24500,"max":58000,"rate":0.0675},{"min":58000,"max":null,"rate":0.0715}], "notes": "Phase-out at higher incomes."},
    {"state": "MD", "type": "progressive", "brackets": [{"min":0,"max":1000,"rate":0.02},{"min":1000,"max":2000,"rate":0.03},{"min":2000,"max":3000,"rate":0.04},{"min":3000,"max":100000,"rate":0.0475},{"min":100000,"max":125000,"rate":0.05},{"min":125000,"max":150000,"rate":0.0525},{"min":150000,"max":250000,"rate":0.055},{"min":250000,"max":null,"rate":0.0575}], "notes": "Local/county taxes not included."},
    {"state": "MA", "type": "flat", "rate": 0.05},
    {"state": "MI", "type": "flat", "rate": 0.0425},
    {"state": "MN", "type": "progressive", "brackets": [{"min":0,"max":28080,"rate":0.0535},{"min":28080,"max":91950,"rate":0.0675},{"min":91950,"max":null,"rate":0.0785}], "notes": "Phase-out above threshold."},
    {"state": "MS", "type": "flat", "rate": 0.03},
    {"state": "MO", "type": "progressive", "brackets": [{"min":0,"max":1417,"rate":0.015},{"min":1417,"max":2833,"rate":0.02},{"min":2833,"max":4250,"rate":0.025},{"min":4250,"max":5667,"rate":0.03},{"min":5667,"max":8500,"rate":0.035},{"min":8500,"max":null,"rate":0.04}], "notes": "Phase-out at higher incomes."},
    {"state": "MT", "type": "progressive", "brackets": [{"min":0,"max":3600,"rate":0.01},{"min":3600,"max":5700,"rate":0.02},{"min":5700,"max":8700,"rate":0.03},{"min":8700,"max":11800,"rate":0.04},{"min":11800,"max":16600,"rate":0.05},{"min":16600,"max":null,"rate":0.0675}], "notes": "Future flat-tax transition not modeled."},
    {"state": "NE", "type": "progressive", "brackets": [{"min":0,"max":3500,"rate":0.0246},{"min":3500,"max":18800,"rate":0.0351},{"min":18800,"max":null,"rate":0.0584}], "notes": "Local school/district tax not included."},
    {"state": "NV", "type": "none"},
    {"state": "NH", "type": "none", "notes": "Interest/dividends only; phased out by 2027 plan."},
    {"state": "NJ", "type": "progressive", "brackets": [{"min":0,"max":20000,"rate":0.014},{"min":20000,"max":35000,"rate":0.0175},{"min":35000,"max":40000,"rate":0.035},{"min":40000,"max":75000,"rate":0.0553},{"min":75000,"max":500000,"rate":0.0637},{"min":500000,"max":1000000,"rate":0.0897},{"min":1000000,"max":null,"rate":0.1075}], "notes": "Local adds not modeled."},
    {"state": "NM", "type": "progressive", "brackets": [{"min":0,"max":5500,"rate":0.017},{"min":5500,"max":11000,"rate":0.032},{"min":11000,"max":16000,"rate":0.047},{"min":16000,"max":21000,"rate":0.052},{"min":21000,"max":null,"rate":0.059}], "notes": "Phase-out at higher AGI."},
    {"state": "NY", "type": "progressive", "brackets": [{"min":0,"max":8500,"rate":0.04},{"min":8500,"max":11700,"rate":0.045},{"min":11700,"max":13900,"rate":0.0525},{"min":13900,"max":21400,"rate":0.0585},{"min":21400,"max":80650,"rate":0.0625},{"min":80650,"max":215400,"rate":0.0685},{"min":215400,"max":1077550,"rate":0.0965},{"min":1077550,"max":null,"rate":0.109}], "notes": "NYC/Yonkers adds not modeled."},
    {"state": "NC", "type": "flat", "rate": 0.0475},
    {"state": "ND", "type": "progressive", "brackets": [{"min":0,"max":6700,"rate":0.011},{"min":6700,"max":27950,"rate":0.018},{"min":27950,"max":108800,"rate":0.0207},{"min":108800,"max":null,"rate":0.0264}], "notes": "Phase-out above income thresholds."},
    {"state": "OH", "type": "flat", "rate": 0.0275},
    {"state": "OK", "type": "progressive", "brackets": [{"min":0,"max":1000,"rate":0.005},{"min":1000,"max":2500,"rate":0.01},{"min":2500,"max":3750,"rate":0.02},{"min":3750,"max":4900,"rate":0.03},{"min":4900,"max":7200,"rate":0.04},{"min":7200,"max":null,"rate":0.045}], "notes": "Local adds not modeled."},
    {"state": "OR", "type": "progressive", "brackets": [{"min":0,"max":4050,"rate":0.0475},{"min":4050,"max":9600,"rate":0.0675},{"min":9600,"max":125000,"rate":0.0875},{"min":125000,"max":250000,"rate":0.099},{"min":250000,"max":null,"rate":0.109}], "notes": "No sales tax; high top rate."},
    {"state": "PA", "type": "flat", "rate": 0.0307},
    {"state": "RI", "type": "progressive", "brackets": [{"min":0,"max":73550,"rate":0.0375},{"min":73550,"max":176050,"rate":0.0475},{"min":176050,"max":null,"rate":0.0599}], "notes": "Local adds not modeled."},
    {"state": "SC", "type": "flat", "rate": 0.07},
    {"state": "SD", "type": "none"},
    {"state": "TN", "type": "none", "notes": "Hall income tax on interest/dividends phased out 2021; not on wages."},
    {"state": "TX", "type": "none"},
    {"state": "UT", "type": "flat", "rate": 0.0465},
    {"state": "VT", "type": "progressive", "brackets": [{"min":0,"max":5000,"rate":0.0335},{"min":5000,"max":12000,"rate":0.066},{"min":12000,"max":42000,"rate":0.076},{"min":42000,"max":86000,"rate":0.0875},{"min":86000,"max":null,"rate":0.099}], "notes": "Subtract state standard deduction."},
    {"state": "VA", "type": "progressive", "brackets": [{"min":0,"max":3000,"rate":0.02},{"min":3000,"max":6000,"rate":0.03},{"min":6000,"max":17000,"rate":0.05},{"min":17000,"max":null,"rate":0.0575}], "notes": "Local adds not modeled."},
    {"state": "WA", "type": "none", "notes": "Capital gains tax above threshold; not on wages."},
    {"state": "WV", "type": "progressive", "brackets": [{"min":0,"max":10000,"rate":0.03},{"min":10000,"max":25000,"rate":0.04},{"min":25000,"max":40000,"rate":0.045},{"min":40000,"max":60000,"rate":0.06},{"min":60000,"max":null,"rate":0.065}], "notes": "Local tax not modeled."},
    {"state": "WI", "type": "progressive", "brackets": [{"min":0,"max":13320,"rate":0.0354},{"min":13320,"max":26640,"rate":0.0468},{"min":26640,"max":null,"rate":0.0627}], "notes": "Local adds not modeled."},
    {"state": "WY", "type": "none"},
    {"state": "DC", "type": "progressive", "brackets": [{"min":0,"max":10000,"rate":0.04},{"min":10000,"max":40000,"rate":0.06},{"min":40000,"max":60000,"rate":0.065},{"min":60000,"max":350000,"rate":0.085},{"min":350000,"max":1000000,"rate":0.0925},{"min":1000000,"max":null,"rate":0.0975}], "notes": "Local taxes not modeled."}
  ]
}