{
  "name": "PaycheckForge Tax Rule Pack",
  "version": "2026.2.1",
  "taxYear": 2026,
  "dataAsOf": "2026-09-05",
  "generatedFrom": [
    "src/lib/federal2026.ts",
    "src/lib/states2026.ts",
    "src/lib/taxData.ts"
  ],
  "canonicalUrl": "https://paycheckforge.com/rules-2026.json",
  "methodologyUrl": "https://paycheckforge.com/methodology/",
  "license": {
    "id": "CC-BY-4.0",
    "name": "Creative Commons Attribution 4.0 International",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "scope": "Applies to PaycheckForge’s own original work in this pack: the schema/structure, the `federal` section (sourced from primary IRS/SSA publications), engine-derived figures, and the methodology and presentation. Does NOT apply to the `states` section — see stateData below.",
    "attribution": "PaycheckForge 2026 Tax Rule Pack (engine 2026.2.1), https://paycheckforge.com/rules-2026.json, licensed under CC BY 4.0 for PaycheckForge's own original work only (see /terms/ §6). Underlying IRS and SSA figures retain their own source terms.",
    "stateData": {
      "source": "Tax Foundation, \"State Individual Income Tax Rates and Brackets, 2026\"",
      "note": "Figures in the `states` section are derived from Tax Foundation’s published compilation. PaycheckForge does not grant a CC BY licence, or any other relicense, over this data — refer to Tax Foundation directly for that data’s own terms.",
      "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates/"
    }
  },
  "notes": [
    "This is a parameter subset, not a complete engine export. Local tax schedules, Child Tax Credit, QBI, retirement limits and W-4 withholding logic are not included; see methodology for their separate scope and sources.",
    "All amounts are annual US dollars; rates are decimals (0.062 = 6.2%).",
    "Brackets are marginal: each entry taxes income above the previous upTo and up to its own upTo; upTo null means no upper bound.",
    "Figures are the parameters PaycheckForge uses to produce planning estimates. They are not a substitute for IRS Publication 15-T withholding tables or a state agency table.",
    "State brackets are modeled for single and married filing jointly only; head of household falls back to single-filer state rules unless a state entry declares hohStandardDeduction / hohExemption.",
    "The `license` field's CC BY 4.0 grant applies to PaycheckForge's own original work in this pack (schema, `federal` figures, engine-derived figures, methodology). It does not apply to the `states` section, which is derived from Tax Foundation's own published compilation — see `license.stateData`."
  ],
  "sources": [
    {
      "id": "irs-federal-2026",
      "label": "IRS Revenue Procedure 2025-32",
      "href": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
      "retrievedAt": "2026-09-01",
      "detail": "Federal brackets and standard deductions for tax year 2026."
    },
    {
      "id": "ssa-fica-2026",
      "label": "Social Security Administration 2026 COLA fact sheet",
      "href": "https://www.ssa.gov/news/press/factsheets/colafacts2026.pdf",
      "retrievedAt": "2026-09-01",
      "detail": "Social Security wage base and FICA parameters used for 2026."
    },
    {
      "id": "tax-foundation-state-2026",
      "label": "Tax Foundation state income-tax tables",
      "href": "https://taxfoundation.org/data/all/state/state-income-tax-rates/",
      "retrievedAt": "2026-09-01",
      "detail": "State individual income-tax rates and brackets used for 2026."
    },
    {
      "id": "irs-qbi-2026",
      "label": "IRS Revenue Procedure 2025-32, section 4.26 (QBI)",
      "href": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
      "retrievedAt": "2026-09-05",
      "detail": "2026 taxable-income-before-QBI thresholds in section 4.26; scope limits of the simplified model."
    },
    {
      "id": "irs-qbi-base",
      "label": "IRS Form 8995 instructions (QBI income base)",
      "href": "https://www.irs.gov/instructions/i8995",
      "retrievedAt": "2026-09-05",
      "detail": "2025 instructions used only for the taxable-income-before-QBI definition, not 2026 dollar thresholds."
    }
  ],
  "changelog": [
    {
      "version": "2026.2.1",
      "date": "2026-09-05",
      "summary": "Corrects the common-case 2026 QBI deduction thresholds to $201,750 for single/head of household and $403,500 for married filing jointly, verified against IRS Rev. Proc. 2025-32 section 4.26. The threshold now applies to taxable income before QBI, after the standard deduction, rather than AGI. Above-threshold phase-in rules and the eligibility-dependent minimum deduction remain outside this simplified model; no other tax rates changed.",
      "sourceIds": [
        "irs-qbi-2026",
        "irs-qbi-base"
      ]
    },
    {
      "version": "2026.2.0",
      "date": "2026-09-04",
      "summary": "Records the engine changes implemented September 3: federal Child Tax Credit, hourly overtime premium, 401(k) deferral cap, common-case QBI deduction and self-employment Additional Medicare deduction correction; negative-pay and combined-deduction guards; and selectable resident local income tax for Maryland, Indiana, NYC and Yonkers. NYC/Yonkers retain the cited 2025 schedules. This version record changes no rates and does not represent a new verification of the underlying sources.",
      "sourceIds": [
        "irs-federal-2026",
        "ssa-fica-2026"
      ]
    },
    {
      "version": "2026.1.0",
      "date": "2026-09-02",
      "summary": "Additional Medicare withholding now starts at the flat $200,000 employer withholding threshold (IRS Pub 15) for every filing status; the filing-status thresholds remain in use for the self-employment (Form 8959) calculation only.",
      "sourceIds": [
        "ssa-fica-2026"
      ]
    },
    {
      "version": "2026.0.0",
      "date": "2026-09-02",
      "summary": "Initial public tax-year 2026 engine: federal brackets and standard deductions for single, married filing jointly and head of household; Social Security wage base and FICA rates; employer FICA and FUTA; income-tax rules for all 50 states and DC.",
      "sourceIds": [
        "irs-federal-2026",
        "ssa-fica-2026",
        "tax-foundation-state-2026"
      ]
    }
  ],
  "federal": {
    "filingStatuses": [
      "single",
      "married",
      "hoh"
    ],
    "standardDeduction": {
      "single": 16100,
      "married": 32200,
      "hoh": 24150
    },
    "brackets": {
      "single": [
        {
          "rate": 0.1,
          "upTo": 12400
        },
        {
          "rate": 0.12,
          "upTo": 50400
        },
        {
          "rate": 0.22,
          "upTo": 105700
        },
        {
          "rate": 0.24,
          "upTo": 201775
        },
        {
          "rate": 0.32,
          "upTo": 256225
        },
        {
          "rate": 0.35,
          "upTo": 640600
        },
        {
          "rate": 0.37,
          "upTo": null
        }
      ],
      "married": [
        {
          "rate": 0.1,
          "upTo": 24800
        },
        {
          "rate": 0.12,
          "upTo": 100800
        },
        {
          "rate": 0.22,
          "upTo": 211400
        },
        {
          "rate": 0.24,
          "upTo": 403550
        },
        {
          "rate": 0.32,
          "upTo": 512450
        },
        {
          "rate": 0.35,
          "upTo": 768700
        },
        {
          "rate": 0.37,
          "upTo": null
        }
      ],
      "hoh": [
        {
          "rate": 0.1,
          "upTo": 17700
        },
        {
          "rate": 0.12,
          "upTo": 67450
        },
        {
          "rate": 0.22,
          "upTo": 105700
        },
        {
          "rate": 0.24,
          "upTo": 201750
        },
        {
          "rate": 0.32,
          "upTo": 256200
        },
        {
          "rate": 0.35,
          "upTo": 640600
        },
        {
          "rate": 0.37,
          "upTo": null
        }
      ]
    },
    "fica": {
      "socialSecurityRate": 0.062,
      "socialSecurityWageBase": 184500,
      "medicareRate": 0.0145,
      "additionalMedicareRate": 0.009,
      "additionalMedicareWithholdingThreshold": 200000,
      "additionalMedicareLiabilityThreshold": {
        "single": 200000,
        "married": 250000,
        "hoh": 200000
      },
      "selfEmploymentRate": 0.153
    },
    "employer": {
      "socialSecurityRate": 0.062,
      "medicareRate": 0.0145,
      "futaGrossRate": 0.06,
      "futaStateCredit": 0.054,
      "futaEffectiveRate": 0.006,
      "futaWageBase": 7000
    }
  },
  "states": [
    {
      "code": "AL",
      "name": "Alabama",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.02,
            "upTo": 500
          },
          {
            "rate": 0.04,
            "upTo": 3000
          },
          {
            "rate": 0.05,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.02,
            "upTo": 1000
          },
          {
            "rate": 0.04,
            "upTo": 6000
          },
          {
            "rate": 0.05,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 3000,
        "married": 8500
      },
      "exemption": {
        "single": 1500,
        "married": 3000
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Federal income tax deductible (not modeled)."
    },
    {
      "code": "AK",
      "name": "Alaska",
      "type": "none",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "type": "flat",
      "flatRate": 0.025,
      "brackets": {
        "single": [
          {
            "rate": 0.025,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.025,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 8350,
        "married": 16700
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.02,
            "upTo": 4600
          },
          {
            "rate": 0.039,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.02,
            "upTo": 4600
          },
          {
            "rate": 0.039,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 2470,
        "married": 4940
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Low-income tax table nuance not modeled."
    },
    {
      "code": "CA",
      "name": "California",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.01,
            "upTo": 11079
          },
          {
            "rate": 0.02,
            "upTo": 26264
          },
          {
            "rate": 0.04,
            "upTo": 41452
          },
          {
            "rate": 0.06,
            "upTo": 57542
          },
          {
            "rate": 0.08,
            "upTo": 72724
          },
          {
            "rate": 0.093,
            "upTo": 371479
          },
          {
            "rate": 0.103,
            "upTo": 445771
          },
          {
            "rate": 0.113,
            "upTo": 742953
          },
          {
            "rate": 0.123,
            "upTo": 1000000
          },
          {
            "rate": 0.133,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.01,
            "upTo": 22158
          },
          {
            "rate": 0.02,
            "upTo": 52528
          },
          {
            "rate": 0.04,
            "upTo": 82904
          },
          {
            "rate": 0.06,
            "upTo": 115084
          },
          {
            "rate": 0.08,
            "upTo": 145448
          },
          {
            "rate": 0.093,
            "upTo": 742958
          },
          {
            "rate": 0.103,
            "upTo": 891542
          },
          {
            "rate": 0.113,
            "upTo": 1000000
          },
          {
            "rate": 0.123,
            "upTo": 1485906
          },
          {
            "rate": 0.133,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 5540,
        "married": 11080
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Top rate includes the 1% Mental Health Services Tax over $1M. CA SDI payroll tax (1.3% in 2026) is not modeled."
    },
    {
      "code": "CO",
      "name": "Colorado",
      "type": "flat",
      "flatRate": 0.044,
      "brackets": {
        "single": [
          {
            "rate": 0.044,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.044,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 16100,
        "married": 32200
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.02,
            "upTo": 10000
          },
          {
            "rate": 0.045,
            "upTo": 50000
          },
          {
            "rate": 0.055,
            "upTo": 100000
          },
          {
            "rate": 0.06,
            "upTo": 200000
          },
          {
            "rate": 0.065,
            "upTo": 250000
          },
          {
            "rate": 0.069,
            "upTo": 500000
          },
          {
            "rate": 0.0699,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.02,
            "upTo": 20000
          },
          {
            "rate": 0.045,
            "upTo": 100000
          },
          {
            "rate": 0.055,
            "upTo": 200000
          },
          {
            "rate": 0.06,
            "upTo": 400000
          },
          {
            "rate": 0.065,
            "upTo": 500000
          },
          {
            "rate": 0.069,
            "upTo": 1000000
          },
          {
            "rate": 0.0699,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 15000,
        "married": 24000
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Exemption phases out with AGI; benefit recapture & credits not modeled."
    },
    {
      "code": "DE",
      "name": "Delaware",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.022,
            "upTo": 5000
          },
          {
            "rate": 0.039,
            "upTo": 10000
          },
          {
            "rate": 0.048,
            "upTo": 20000
          },
          {
            "rate": 0.052,
            "upTo": 25000
          },
          {
            "rate": 0.0555,
            "upTo": 60000
          },
          {
            "rate": 0.066,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.022,
            "upTo": 5000
          },
          {
            "rate": 0.039,
            "upTo": 10000
          },
          {
            "rate": 0.048,
            "upTo": 20000
          },
          {
            "rate": 0.052,
            "upTo": 25000
          },
          {
            "rate": 0.0555,
            "upTo": 60000
          },
          {
            "rate": 0.066,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 3250,
        "married": 6500
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "First $2,000 taxed at 0% (0% bracket not separately modeled)."
    },
    {
      "code": "FL",
      "name": "Florida",
      "type": "none",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "type": "flat",
      "flatRate": 0.0519,
      "brackets": {
        "single": [
          {
            "rate": 0.0519,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0519,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 12000,
        "married": 24000
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.014,
            "upTo": 9600
          },
          {
            "rate": 0.032,
            "upTo": 14400
          },
          {
            "rate": 0.055,
            "upTo": 19200
          },
          {
            "rate": 0.064,
            "upTo": 24000
          },
          {
            "rate": 0.068,
            "upTo": 36000
          },
          {
            "rate": 0.072,
            "upTo": 48000
          },
          {
            "rate": 0.076,
            "upTo": 125000
          },
          {
            "rate": 0.079,
            "upTo": 175000
          },
          {
            "rate": 0.0825,
            "upTo": 225000
          },
          {
            "rate": 0.09,
            "upTo": 275000
          },
          {
            "rate": 0.1,
            "upTo": 325000
          },
          {
            "rate": 0.11,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.014,
            "upTo": 19200
          },
          {
            "rate": 0.032,
            "upTo": 28800
          },
          {
            "rate": 0.055,
            "upTo": 38400
          },
          {
            "rate": 0.064,
            "upTo": 48000
          },
          {
            "rate": 0.068,
            "upTo": 72000
          },
          {
            "rate": 0.072,
            "upTo": 96000
          },
          {
            "rate": 0.076,
            "upTo": 250000
          },
          {
            "rate": 0.079,
            "upTo": 350000
          },
          {
            "rate": 0.0825,
            "upTo": 450000
          },
          {
            "rate": 0.09,
            "upTo": 550000
          },
          {
            "rate": 0.1,
            "upTo": 650000
          },
          {
            "rate": 0.11,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 4400,
        "married": 8800
      },
      "exemption": {
        "single": 1144,
        "married": 2288
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": 4811
          },
          {
            "rate": 0.053,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": 9622
          },
          {
            "rate": 0.053,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 16100,
        "married": 32200
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "type": "flat",
      "flatRate": 0.0495,
      "brackets": {
        "single": [
          {
            "rate": 0.0495,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0495,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 2925,
        "married": 5850
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "type": "flat",
      "flatRate": 0.0295,
      "brackets": {
        "single": [
          {
            "rate": 0.0295,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0295,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 1000,
        "married": 2000
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "County income tax (LIT) IS modeled for residents of all 92 counties (see localTax2026.ts)."
    },
    {
      "code": "IA",
      "name": "Iowa",
      "type": "flat",
      "flatRate": 0.038,
      "brackets": {
        "single": [
          {
            "rate": 0.038,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.038,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 16100,
        "married": 32200
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.052,
            "upTo": 23000
          },
          {
            "rate": 0.0558,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.052,
            "upTo": 46000
          },
          {
            "rate": 0.0558,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 3605,
        "married": 8240
      },
      "exemption": {
        "single": 9160,
        "married": 18320
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "type": "flat",
      "flatRate": 0.035,
      "brackets": {
        "single": [
          {
            "rate": 0.035,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.035,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 3360,
        "married": 3360
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "SD not doubled for MFJ; county taxes (~0.93% avg) not modeled."
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "type": "flat",
      "flatRate": 0.03,
      "brackets": {
        "single": [
          {
            "rate": 0.03,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.03,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 12875,
        "married": 25750
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.058,
            "upTo": 27399
          },
          {
            "rate": 0.0675,
            "upTo": 64849
          },
          {
            "rate": 0.0715,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.058,
            "upTo": 54849
          },
          {
            "rate": 0.0675,
            "upTo": 129749
          },
          {
            "rate": 0.0715,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 8350,
        "married": 16700
      },
      "exemption": {
        "single": 5300,
        "married": 10600
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Deduction/exemption phase-outs not modeled."
    },
    {
      "code": "MD",
      "name": "Maryland",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.02,
            "upTo": 1000
          },
          {
            "rate": 0.03,
            "upTo": 2000
          },
          {
            "rate": 0.04,
            "upTo": 3000
          },
          {
            "rate": 0.0475,
            "upTo": 100000
          },
          {
            "rate": 0.05,
            "upTo": 125000
          },
          {
            "rate": 0.0525,
            "upTo": 150000
          },
          {
            "rate": 0.055,
            "upTo": 250000
          },
          {
            "rate": 0.0575,
            "upTo": 500000
          },
          {
            "rate": 0.0625,
            "upTo": 1000000
          },
          {
            "rate": 0.065,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.02,
            "upTo": 1000
          },
          {
            "rate": 0.03,
            "upTo": 2000
          },
          {
            "rate": 0.04,
            "upTo": 3000
          },
          {
            "rate": 0.0475,
            "upTo": 150000
          },
          {
            "rate": 0.05,
            "upTo": 175000
          },
          {
            "rate": 0.0525,
            "upTo": 225000
          },
          {
            "rate": 0.055,
            "upTo": 300000
          },
          {
            "rate": 0.0575,
            "upTo": 600000
          },
          {
            "rate": 0.0625,
            "upTo": 1200000
          },
          {
            "rate": 0.065,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 3350,
        "married": 6700
      },
      "exemption": {
        "single": 3200,
        "married": 6400
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "County/Baltimore City local income tax IS modeled for residents (all 24 jurisdictions, see localTax2026.ts); exemption phase-out not modeled."
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "type": "flat",
      "flatRate": 0.05,
      "brackets": {
        "single": [
          {
            "rate": 0.05,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.05,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 4400,
        "married": 8800
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "9% surtax over $1,083,150 not modeled (affects <1% of filers)."
    },
    {
      "code": "MI",
      "name": "Michigan",
      "type": "flat",
      "flatRate": 0.0425,
      "brackets": {
        "single": [
          {
            "rate": 0.0425,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0425,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 5900,
        "married": 11800
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.0535,
            "upTo": 33310
          },
          {
            "rate": 0.068,
            "upTo": 109430
          },
          {
            "rate": 0.0785,
            "upTo": 203150
          },
          {
            "rate": 0.0985,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0535,
            "upTo": 48700
          },
          {
            "rate": 0.068,
            "upTo": 193480
          },
          {
            "rate": 0.0785,
            "upTo": 337930
          },
          {
            "rate": 0.0985,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 15300,
        "married": 30600
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": 10000
          },
          {
            "rate": 0.04,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": 10000
          },
          {
            "rate": 0.04,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 2300,
        "married": 4600
      },
      "exemption": {
        "single": 6000,
        "married": 12000
      },
      "hohStandardDeduction": 3400,
      "hohExemption": 9500,
      "notes": "First $10,000 of each taxpayer's taxable income is taxed at 0%. HoF includes the required dependent exemption. Spouse income is not entered separately, so this model applies one $10,000 band to the entered income."
    },
    {
      "code": "MO",
      "name": "Missouri",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.02,
            "upTo": 2696
          },
          {
            "rate": 0.025,
            "upTo": 4044
          },
          {
            "rate": 0.03,
            "upTo": 5392
          },
          {
            "rate": 0.035,
            "upTo": 6740
          },
          {
            "rate": 0.04,
            "upTo": 8088
          },
          {
            "rate": 0.045,
            "upTo": 9436
          },
          {
            "rate": 0.047,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.02,
            "upTo": 2696
          },
          {
            "rate": 0.025,
            "upTo": 4044
          },
          {
            "rate": 0.03,
            "upTo": 5392
          },
          {
            "rate": 0.035,
            "upTo": 6740
          },
          {
            "rate": 0.04,
            "upTo": 8088
          },
          {
            "rate": 0.045,
            "upTo": 9436
          },
          {
            "rate": 0.047,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 16100,
        "married": 32200
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Capital gains exemption not modeled."
    },
    {
      "code": "MT",
      "name": "Montana",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.047,
            "upTo": 47500
          },
          {
            "rate": 0.0565,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.047,
            "upTo": 95000
          },
          {
            "rate": 0.0565,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 16100,
        "married": 32200
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.0246,
            "upTo": 4130
          },
          {
            "rate": 0.0351,
            "upTo": 24760
          },
          {
            "rate": 0.0455,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0246,
            "upTo": 8250
          },
          {
            "rate": 0.0351,
            "upTo": 49530
          },
          {
            "rate": 0.0455,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 8850,
        "married": 17700
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "type": "none",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "type": "none",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "No tax on wages (interest & dividends tax repealed 2025)."
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.014,
            "upTo": 20000
          },
          {
            "rate": 0.0175,
            "upTo": 35000
          },
          {
            "rate": 0.035,
            "upTo": 40000
          },
          {
            "rate": 0.0553,
            "upTo": 75000
          },
          {
            "rate": 0.0637,
            "upTo": 500000
          },
          {
            "rate": 0.0897,
            "upTo": 1000000
          },
          {
            "rate": 0.1075,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.014,
            "upTo": 20000
          },
          {
            "rate": 0.0175,
            "upTo": 50000
          },
          {
            "rate": 0.0245,
            "upTo": 70000
          },
          {
            "rate": 0.035,
            "upTo": 80000
          },
          {
            "rate": 0.0553,
            "upTo": 150000
          },
          {
            "rate": 0.0637,
            "upTo": 500000
          },
          {
            "rate": 0.0897,
            "upTo": 1000000
          },
          {
            "rate": 0.1075,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 1000,
        "married": 2000
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Traditional 401(k) deferrals are excluded from NJ wages. Other plan types such as 403(b) and 457 are not modeled."
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.015,
            "upTo": 5500
          },
          {
            "rate": 0.032,
            "upTo": 16500
          },
          {
            "rate": 0.043,
            "upTo": 33500
          },
          {
            "rate": 0.047,
            "upTo": 66500
          },
          {
            "rate": 0.049,
            "upTo": 210000
          },
          {
            "rate": 0.059,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.015,
            "upTo": 8000
          },
          {
            "rate": 0.032,
            "upTo": 25000
          },
          {
            "rate": 0.043,
            "upTo": 50000
          },
          {
            "rate": 0.047,
            "upTo": 100000
          },
          {
            "rate": 0.049,
            "upTo": 315000
          },
          {
            "rate": 0.059,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 16100,
        "married": 32200
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "NY",
      "name": "New York",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.039,
            "upTo": 8500
          },
          {
            "rate": 0.044,
            "upTo": 11700
          },
          {
            "rate": 0.0515,
            "upTo": 13900
          },
          {
            "rate": 0.054,
            "upTo": 80650
          },
          {
            "rate": 0.059,
            "upTo": 215400
          },
          {
            "rate": 0.0685,
            "upTo": 1077550
          },
          {
            "rate": 0.0965,
            "upTo": 5000000
          },
          {
            "rate": 0.103,
            "upTo": 25000000
          },
          {
            "rate": 0.109,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.039,
            "upTo": 17150
          },
          {
            "rate": 0.044,
            "upTo": 23600
          },
          {
            "rate": 0.0515,
            "upTo": 27900
          },
          {
            "rate": 0.054,
            "upTo": 161550
          },
          {
            "rate": 0.059,
            "upTo": 323200
          },
          {
            "rate": 0.0685,
            "upTo": 2155350
          },
          {
            "rate": 0.0965,
            "upTo": 5000000
          },
          {
            "rate": 0.103,
            "upTo": 25000000
          },
          {
            "rate": 0.109,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 8000,
        "married": 16050
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "NYC resident tax and the Yonkers resident surcharge ARE modeled (see localTax2026.ts); the Yonkers non-resident earnings tax is not."
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "type": "flat",
      "flatRate": 0.0399,
      "brackets": {
        "single": [
          {
            "rate": 0.0399,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0399,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 12750,
        "married": 25500
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": 48475
          },
          {
            "rate": 0.0195,
            "upTo": 244825
          },
          {
            "rate": 0.025,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": 80975
          },
          {
            "rate": 0.0195,
            "upTo": 298075
          },
          {
            "rate": 0.025,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 16100,
        "married": 32200
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": 26050
          },
          {
            "rate": 0.0275,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": 26050
          },
          {
            "rate": 0.0275,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 2400,
        "married": 4800
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Flat 2.75% over $26,050 (2026). School district income tax not modeled. Exemption limited to MAGI ≤ $500k."
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": 3750
          },
          {
            "rate": 0.025,
            "upTo": 4900
          },
          {
            "rate": 0.035,
            "upTo": 7200
          },
          {
            "rate": 0.045,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": 7500
          },
          {
            "rate": 0.025,
            "upTo": 9800
          },
          {
            "rate": 0.035,
            "upTo": 14400
          },
          {
            "rate": 0.045,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 6350,
        "married": 12700
      },
      "exemption": {
        "single": 1000,
        "married": 2000
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.0475,
            "upTo": 4550
          },
          {
            "rate": 0.0675,
            "upTo": 11400
          },
          {
            "rate": 0.0875,
            "upTo": 125000
          },
          {
            "rate": 0.099,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0475,
            "upTo": 9100
          },
          {
            "rate": 0.0675,
            "upTo": 22800
          },
          {
            "rate": 0.0875,
            "upTo": 250000
          },
          {
            "rate": 0.099,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 2910,
        "married": 5820
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "type": "flat",
      "flatRate": 0.0307,
      "brackets": {
        "single": [
          {
            "rate": 0.0307,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0307,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Employee 401(k) deferrals remain taxable in PA and are included. Local earned-income taxes (avg ~0.99%) are not modeled."
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.0375,
            "upTo": 82050
          },
          {
            "rate": 0.0475,
            "upTo": 186450
          },
          {
            "rate": 0.0599,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0375,
            "upTo": 82050
          },
          {
            "rate": 0.0475,
            "upTo": 186450
          },
          {
            "rate": 0.0599,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 11200,
        "married": 22400
      },
      "exemption": {
        "single": 5250,
        "married": 10500
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Phase-outs over $261k not modeled."
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": 3640
          },
          {
            "rate": 0.03,
            "upTo": 18230
          },
          {
            "rate": 0.06,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": 3640
          },
          {
            "rate": 0.03,
            "upTo": 18230
          },
          {
            "rate": 0.06,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 8350,
        "married": 16700
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Top rate reverts to 6.2% July 1, 2026 (mid-year). We show 6.0% start-of-year."
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "type": "none",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "type": "none",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "type": "none",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "type": "flat",
      "flatRate": 0.045,
      "brackets": {
        "single": [
          {
            "rate": 0.045,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.045,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "Taxpayer credit (~$966/$1,932) not modeled — effective rate lower for low incomes."
    },
    {
      "code": "VT",
      "name": "Vermont",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.0335,
            "upTo": 49400
          },
          {
            "rate": 0.066,
            "upTo": 119700
          },
          {
            "rate": 0.076,
            "upTo": 249700
          },
          {
            "rate": 0.0875,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0335,
            "upTo": 82500
          },
          {
            "rate": 0.066,
            "upTo": 199450
          },
          {
            "rate": 0.076,
            "upTo": 304000
          },
          {
            "rate": 0.0875,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 7650,
        "married": 15300
      },
      "exemption": {
        "single": 5300,
        "married": 10600
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.02,
            "upTo": 3000
          },
          {
            "rate": 0.03,
            "upTo": 5000
          },
          {
            "rate": 0.05,
            "upTo": 17000
          },
          {
            "rate": 0.0575,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.02,
            "upTo": 3000
          },
          {
            "rate": 0.03,
            "upTo": 5000
          },
          {
            "rate": 0.05,
            "upTo": 17000
          },
          {
            "rate": 0.0575,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 8750,
        "married": 17500
      },
      "exemption": {
        "single": 930,
        "married": 1860
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "type": "none",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": "No wage income tax (7% capital gains tax excluded). WA Cares 0.58% payroll tax not modeled."
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.0222,
            "upTo": 10000
          },
          {
            "rate": 0.0296,
            "upTo": 25000
          },
          {
            "rate": 0.0333,
            "upTo": 40000
          },
          {
            "rate": 0.0444,
            "upTo": 60000
          },
          {
            "rate": 0.0482,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.0222,
            "upTo": 10000
          },
          {
            "rate": 0.0296,
            "upTo": 25000
          },
          {
            "rate": 0.0333,
            "upTo": 40000
          },
          {
            "rate": 0.0444,
            "upTo": 60000
          },
          {
            "rate": 0.0482,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 2000,
        "married": 4000
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.035,
            "upTo": 15110
          },
          {
            "rate": 0.044,
            "upTo": 51950
          },
          {
            "rate": 0.053,
            "upTo": 332720
          },
          {
            "rate": 0.0765,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.035,
            "upTo": 20150
          },
          {
            "rate": 0.044,
            "upTo": 69260
          },
          {
            "rate": 0.053,
            "upTo": 443630
          },
          {
            "rate": 0.0765,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 13960,
        "married": 25840
      },
      "exemption": {
        "single": 700,
        "married": 1400
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "type": "none",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 0,
        "married": 0
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    },
    {
      "code": "DC",
      "name": "Washington DC",
      "type": "graduated",
      "flatRate": null,
      "brackets": {
        "single": [
          {
            "rate": 0.04,
            "upTo": 10000
          },
          {
            "rate": 0.06,
            "upTo": 40000
          },
          {
            "rate": 0.065,
            "upTo": 60000
          },
          {
            "rate": 0.085,
            "upTo": 250000
          },
          {
            "rate": 0.0925,
            "upTo": 500000
          },
          {
            "rate": 0.0975,
            "upTo": 1000000
          },
          {
            "rate": 0.1075,
            "upTo": null
          }
        ],
        "married": [
          {
            "rate": 0.04,
            "upTo": 10000
          },
          {
            "rate": 0.06,
            "upTo": 40000
          },
          {
            "rate": 0.065,
            "upTo": 60000
          },
          {
            "rate": 0.085,
            "upTo": 250000
          },
          {
            "rate": 0.0925,
            "upTo": 500000
          },
          {
            "rate": 0.0975,
            "upTo": 1000000
          },
          {
            "rate": 0.1075,
            "upTo": null
          }
        ]
      },
      "standardDeduction": {
        "single": 16100,
        "married": 32200
      },
      "exemption": {
        "single": 0,
        "married": 0
      },
      "hohStandardDeduction": null,
      "hohExemption": null,
      "notes": null
    }
  ],
  "limitations": [
    "Local income tax is modeled for RESIDENTS of: all 24 Maryland local jurisdictions (23 counties + Baltimore City, including the graduated Anne Arundel and Frederick rates), all 92 Indiana counties, New York City and Yonkers (16.75% resident surcharge on state tax). Every other local income tax is still excluded — including Ohio municipal and school-district taxes, Pennsylvania EIT/LST, Kentucky, Michigan, Missouri, Alabama, Oregon and Colorado local taxes. Work-location (commuter) liability is not modeled anywhere: selecting a county or city applies the resident rate only, and the Yonkers non-resident earnings tax is not modeled. Maryland and Indiana rates are the authorities’ published 2026 figures; the New York City schedule and Yonkers surcharge are the most recent published New York figures (tax year 2025), as New York had not issued 2026 forms when checked.",
    "State disability and payroll taxes such as CA SDI, NJ and WA Cares are excluded.",
    "The retirement field models a traditional 401(k): PA employee contributions remain in the state tax base, while NJ excludes them. Other retirement plan types are not modeled.",
    "Credit-style exemptions are not modeled unless documented by the calculator.",
    "Employer cost: employer FICA and FUTA use the published federal rates under the stated assumptions; state unemployment and workers’ compensation are taken from the rate and wage base you enter, and FUTA credit-reduction states are not modelled.",
    "Head of household uses 2026 federal HoH brackets and the $24,150 standard deduction. State-specific HoH deductions and exemptions are used only where explicitly modeled (currently Mississippi); every other state falls back to single-filer brackets/deduction for HoH, which overstates the real state tax owed by HoH filers there.",
    "The federal Child Tax Credit is modeled ($2,200 per qualifying child under 17 for 2026, phased out above $200,000 single/HoH or $400,000 MFJ AGI) as a direct, non-refundable-style reduction of federal tax liability. The Earned Income Tax Credit and all other federal and state credits are NOT modeled — filers who qualify for the EITC or other credits will owe substantially less than shown.",
    "Traditional 401(k) deferrals are capped at the 2026 §402(g) annual limit ($24,500); a requested contribution above that is capped in the model and flagged. Negative gross pay is clamped to $0, and combined pre-tax deductions (retirement + §125) are capped at gross pay — either case is flagged rather than shown as a negative or misleading result.",
    "The 1099-vs-W2 tool models the federal §199A Qualified Business Income deduction (20% of qualified business income, capped by taxable income) at or below the 2026 taxable-income-before-QBI threshold ($201,750 single/HoH; $403,500 MFJ; IRS Rev. Proc. 2025-32 section 4.26). Above that threshold, the model applies $0 QBI deduction because SSTB and W-2-wage/UBIA phase-in rules are not supported; this may overstate tax and is not a finding of ineligibility. Capital gains, loss carryforwards and the eligibility-dependent $400 minimum deduction for 2026 are not modeled. Business expenses and self-employed benefits must be considered separately."
  ]
}