{
  "year": 2026,
  "source": "IRS Rev. Proc. 2025-32 and Tax Foundation 2026 state rates (Jan 1, 2026)",
  "filer": "single",
  "federal": {
    "standardDeduction": 16100,
    "brackets": [
      [0, 0.10],
      [12400, 0.12],
      [50400, 0.22],
      [105700, 0.24],
      [201775, 0.32],
      [256225, 0.35],
      [640600, 0.37]
    ],
    "ssWageBase": 184500,
    "ssRate": 0.062,
    "medicareRate": 0.0145,
    "additionalMedicareFrom": 200000,
    "additionalMedicareRate": 0.009
  },
  "states": {
    "AL": {"name": "Alabama", "deduction": 3000, "exemption": 1500, "subtractFederal": true, "brackets": [[0, 0.02], [500, 0.04], [3000, 0.05]]},
    "AK": {"name": "Alaska", "deduction": 0, "exemption": 0, "brackets": []},
    "AZ": {"name": "Arizona", "deduction": 8350, "exemption": 0, "brackets": [[0, 0.025]]},
    "AR": {"name": "Arkansas", "deduction": 2470, "exemption": 0, "brackets": [[0, 0.02], [4600, 0.039]]},
    "CA": {"name": "California", "deduction": 5540, "exemption": 0, "brackets": [[0, 0.01], [11079, 0.02], [26264, 0.04], [41452, 0.06], [57542, 0.08], [72724, 0.093], [371479, 0.103], [445771, 0.113], [742953, 0.123], [1000000, 0.133]]},
    "CO": {"name": "Colorado", "deduction": 16100, "exemption": 0, "brackets": [[0, 0.044]]},
    "CT": {"name": "Connecticut", "deduction": 0, "exemption": 15000, "brackets": [[0, 0.02], [10000, 0.045], [50000, 0.055], [100000, 0.06], [200000, 0.065], [250000, 0.069], [500000, 0.0699]]},
    "DE": {"name": "Delaware", "deduction": 3250, "exemption": 0, "brackets": [[0, 0.0], [2000, 0.022], [5000, 0.039], [10000, 0.048], [20000, 0.052], [25000, 0.0555], [60000, 0.066]]},
    "DC": {"name": "District of Columbia", "deduction": 16100, "exemption": 0, "brackets": [[0, 0.04], [10000, 0.06], [40000, 0.065], [60000, 0.085], [250000, 0.0925], [500000, 0.0975], [1000000, 0.1075]]},
    "FL": {"name": "Florida", "deduction": 0, "exemption": 0, "brackets": []},
    "GA": {"name": "Georgia", "deduction": 12000, "exemption": 0, "brackets": [[0, 0.0519]]},
    "HI": {"name": "Hawaii", "deduction": 4400, "exemption": 1144, "brackets": [[0, 0.014], [9600, 0.032], [14400, 0.055], [19200, 0.064], [24000, 0.068], [36000, 0.072], [48000, 0.076], [125000, 0.079], [175000, 0.0825], [225000, 0.09], [275000, 0.10], [325000, 0.11]]},
    "ID": {"name": "Idaho", "deduction": 16100, "exemption": 0, "brackets": [[0, 0.0], [4811, 0.053]]},
    "IL": {"name": "Illinois", "deduction": 0, "exemption": 2925, "brackets": [[0, 0.0495]]},
    "IN": {"name": "Indiana", "deduction": 0, "exemption": 1000, "brackets": [[0, 0.0295]]},
    "IA": {"name": "Iowa", "deduction": 16100, "exemption": 0, "subtractFederal": true, "brackets": [[0, 0.038]]},
    "KS": {"name": "Kansas", "deduction": 3605, "exemption": 9160, "brackets": [[0, 0.052], [23000, 0.0558]]},
    "KY": {"name": "Kentucky", "deduction": 3360, "exemption": 0, "brackets": [[0, 0.035]]},
    "LA": {"name": "Louisiana", "deduction": 12875, "exemption": 0, "brackets": [[0, 0.03]]},
    "ME": {"name": "Maine", "deduction": 8350, "exemption": 5300, "brackets": [[0, 0.058], [27399, 0.0675], [64849, 0.0715]]},
    "MD": {"name": "Maryland", "deduction": 3350, "exemption": 3200, "brackets": [[0, 0.02], [1000, 0.03], [2000, 0.04], [3000, 0.0475], [100000, 0.05], [125000, 0.0525], [150000, 0.055], [250000, 0.0575], [500000, 0.0625], [1000000, 0.065]]},
    "MA": {"name": "Massachusetts", "deduction": 0, "exemption": 4400, "brackets": [[0, 0.05], [1083150, 0.09]]},
    "MI": {"name": "Michigan", "deduction": 0, "exemption": 5900, "brackets": [[0, 0.0425]]},
    "MN": {"name": "Minnesota", "deduction": 15300, "exemption": 0, "brackets": [[0, 0.0535], [33310, 0.068], [109430, 0.0785], [203150, 0.0985]]},
    "MS": {"name": "Mississippi", "deduction": 2300, "exemption": 6000, "brackets": [[0, 0.0], [10000, 0.04]]},
    "MO": {"name": "Missouri", "deduction": 16100, "exemption": 0, "subtractFederal": true, "brackets": [[0, 0.0], [1348, 0.02], [2696, 0.025], [4044, 0.03], [5392, 0.035], [6740, 0.04], [8088, 0.045], [9436, 0.047]]},
    "MT": {"name": "Montana", "deduction": 16100, "exemption": 0, "brackets": [[0, 0.047], [47500, 0.0565]]},
    "NE": {"name": "Nebraska", "deduction": 8850, "exemption": 0, "brackets": [[0, 0.0246], [4130, 0.0351], [24760, 0.0455]]},
    "NV": {"name": "Nevada", "deduction": 0, "exemption": 0, "brackets": []},
    "NH": {"name": "New Hampshire", "deduction": 0, "exemption": 0, "brackets": []},
    "NJ": {"name": "New Jersey", "deduction": 0, "exemption": 1000, "brackets": [[0, 0.014], [20000, 0.0175], [35000, 0.035], [40000, 0.0553], [75000, 0.0637], [500000, 0.0897], [1000000, 0.1075]]},
    "NM": {"name": "New Mexico", "deduction": 16100, "exemption": 0, "brackets": [[0, 0.015], [5500, 0.032], [16500, 0.043], [33500, 0.047], [66500, 0.049], [210000, 0.059]]},
    "NY": {"name": "New York", "deduction": 8000, "exemption": 0, "brackets": [[0, 0.039], [8500, 0.044], [11700, 0.0515], [13900, 0.054], [80650, 0.059], [215400, 0.0685], [1077550, 0.0965], [5000000, 0.103], [25000000, 0.109]]},
    "NC": {"name": "North Carolina", "deduction": 12750, "exemption": 0, "brackets": [[0, 0.0399]]},
    "ND": {"name": "North Dakota", "deduction": 16100, "exemption": 0, "brackets": [[0, 0.0], [48475, 0.0195], [244825, 0.025]]},
    "OH": {"name": "Ohio", "deduction": 0, "exemption": 2400, "brackets": [[0, 0.0], [26050, 0.0275]]},
    "OK": {"name": "Oklahoma", "deduction": 6350, "exemption": 1000, "brackets": [[0, 0.0], [3750, 0.025], [4900, 0.035], [7200, 0.045]]},
    "OR": {"name": "Oregon", "deduction": 2910, "exemption": 0, "subtractFederal": true, "brackets": [[0, 0.0475], [4550, 0.0675], [11400, 0.0875], [125000, 0.099]]},
    "PA": {"name": "Pennsylvania", "deduction": 0, "exemption": 0, "brackets": [[0, 0.0307]]},
    "RI": {"name": "Rhode Island", "deduction": 11200, "exemption": 5250, "brackets": [[0, 0.0375], [82050, 0.0475], [186450, 0.0599]]},
    "SC": {"name": "South Carolina", "deduction": 8350, "exemption": 0, "brackets": [[0, 0.0], [3640, 0.03], [18230, 0.06]]},
    "SD": {"name": "South Dakota", "deduction": 0, "exemption": 0, "brackets": []},
    "TN": {"name": "Tennessee", "deduction": 0, "exemption": 0, "brackets": []},
    "TX": {"name": "Texas", "deduction": 0, "exemption": 0, "brackets": []},
    "UT": {"name": "Utah", "deduction": 0, "exemption": 0, "brackets": [[0, 0.045]]},
    "VT": {"name": "Vermont", "deduction": 7650, "exemption": 5300, "brackets": [[0, 0.0335], [49400, 0.066], [119700, 0.076], [249700, 0.0875]]},
    "VA": {"name": "Virginia", "deduction": 8750, "exemption": 930, "brackets": [[0, 0.02], [3000, 0.03], [5000, 0.05], [17000, 0.0575]]},
    "WA": {"name": "Washington", "deduction": 0, "exemption": 0, "brackets": []},
    "WV": {"name": "West Virginia", "deduction": 0, "exemption": 2000, "brackets": [[0, 0.0222], [10000, 0.0296], [25000, 0.0333], [40000, 0.0444], [60000, 0.0482]]},
    "WI": {"name": "Wisconsin", "deduction": 13960, "exemption": 700, "brackets": [[0, 0.035], [15110, 0.044], [51950, 0.053], [332720, 0.0765]]},
    "WY": {"name": "Wyoming", "deduction": 0, "exemption": 0, "brackets": []}
  }
}