statetakehome-mcp 0.1.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +12 -0
- package/LICENSE +21 -0
- package/README.md +163 -0
- package/dist/data/ca-tax-data.json +285 -0
- package/dist/data/state-tax-data.json +2431 -0
- package/dist/index.js +180 -0
- package/dist/lib/ca-data.js +18 -0
- package/dist/lib/state-data.js +22 -0
- package/dist/lib/tax-calc.js +510 -0
- package/package.json +58 -0
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{
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"metadata": {
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"generated": "2026-04-25",
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"last_federal_verification": "2026-06-11",
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"tax_year": 2026,
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"data_policy": "Chaque juridiction porte les chiffres officiels les plus recents publies, avec leur millesime explicite. NE JAMAIS etiqueter 2026 des chiffres anterieurs.",
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"verify_required": "FEDERAL + ÉTATS = vérifiés 2026 (voir source_year par état). Re-vérifier l'indexation 2026 des seuils (note j) quand publiée, et le retour SC à 6.2% au 1/7/2026.",
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"sources_url_pattern": "see source-references.md",
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"last_state_verification": "2026-06-13",
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"state_source": "Tax Foundation — State Individual Income Tax Rates and Brackets, as of January 1, 2026 (publié 2026-02-17, données 2026-02-11). Croisé DOR pour IN/NC/SC/IA. Seuils AR/CA/ID/ME/MN/ND/OK/VT = largeurs indexées 2025 (indexation 2026 non publiée à la source — note j)."
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},
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"federal": {
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"year": 2026,
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"source": "IRS Rev. Proc. 2025-32 (verifie 2026-06-11 vs taxfoundation.org/data/all/federal/2026-tax-brackets + irs.gov newsroom)",
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"verify_url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
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"standard_deduction": {
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"single": 16100,
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"married_filing_jointly": 32200,
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"married_filing_separately": 16100,
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"head_of_household": 24150
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},
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"tax_brackets": {
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"single": [
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{
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"rate": 0.1,
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"max": 50400
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"rate": 0.22,
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"min": 50400,
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"max": 105700
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"rate": 0.24,
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"rate": 0.32,
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"max": null
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}
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],
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"married_filing_jointly": [
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"rate": 0.1,
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"max": null
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"head_of_household": [
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"rate": 0.1,
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"min": 0,
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"rate": 0.12,
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"rate": 0.24,
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"rate": 0.32,
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"rate": 0.35,
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"min": 256200,
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"rate": 0.37,
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"min": 640600,
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"max": null
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}
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]
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},
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"fica": {
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"social_security_rate": 0.062,
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"social_security_wage_base": 184500,
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"medicare_rate": 0.0145,
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"additional_medicare_rate": 0.009,
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"additional_medicare_threshold_single": 200000,
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"additional_medicare_threshold_mfj": 250000
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},
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"obbba_deductions_2026": {
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"_comment": "Deductions OBBBA (juillet 2025) applicables tax years 2025-2028. A modeliser dans le calculateur = differenciateur vs ADP/SmartAsset.",
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"qualified_tips_max": 25000,
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"qualified_overtime_max_single": 12500,
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"qualified_overtime_max_mfj": 25000,
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"tips_overtime_phaseout_magi_single": 150000,
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"tips_overtime_phaseout_magi_mfj": 300000,
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"senior_deduction_per_person": 6000,
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"senior_deduction_phaseout_single": 75000,
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"senior_deduction_phaseout_mfj": 150000,
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"car_loan_interest_max": 10000,
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"source": "OBBBA / IRS Schedule 1-A — verifier details avant usage editorial"
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}
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},
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"states": {
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"AK": {
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"name": "Alaska",
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"abbr": "AK",
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"tax_type": "none",
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"rpp": 105.4,
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"verify_2026": true,
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"notes": "No state income tax. Permanent Fund Dividend ~$1,700/yr.",
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"standard_deduction": null,
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"source_year": 2026
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},
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"FL": {
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"name": "Florida",
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"abbr": "FL",
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"tax_type": "none",
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"rpp": 99.7,
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"verify_2026": true,
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"notes": "No state income tax. Higher property/sales tax.",
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"standard_deduction": null,
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"source_year": 2026
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},
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"NV": {
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"name": "Nevada",
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"abbr": "NV",
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"tax_type": "none",
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"rpp": 100.6,
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"verify_2026": true,
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"notes": "No state income tax. High combined sales tax (~8.4%).",
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"standard_deduction": null,
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"source_year": 2026
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},
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"NH": {
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"name": "New Hampshire",
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"abbr": "NH",
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"tax_type": "none",
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"rpp": 109.6,
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"verify_2026": true,
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"notes": "No tax on wages. Interest & dividends tax fully repealed 1/1/2025.",
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"standard_deduction": null,
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"source_year": 2026
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},
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"SD": {
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"name": "South Dakota",
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"abbr": "SD",
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"tax_type": "none",
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"rpp": 88.4,
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"verify_2026": true,
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"notes": "No state income tax.",
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"standard_deduction": null,
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"source_year": 2026
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},
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"TN": {
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"name": "Tennessee",
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"abbr": "TN",
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"tax_type": "none",
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"rpp": 90.8,
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"verify_2026": true,
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"notes": "No state income tax. Hall tax fully eliminated 2021.",
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"standard_deduction": null,
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"source_year": 2026
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},
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"TX": {
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"name": "Texas",
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"abbr": "TX",
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"tax_type": "none",
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"rpp": 96.5,
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"verify_2026": true,
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"notes": "No state income tax. High property tax.",
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"standard_deduction": null,
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"source_year": 2026
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},
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"WA": {
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"name": "Washington",
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"abbr": "WA",
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"tax_type": "none",
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"rpp": 110.8,
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"verify_2026": true,
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"notes": "No wage income tax. Capital gains tax 7% (+9% > $1M) on gains only — non applicable au salaire.",
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"standard_deduction": null,
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"source_year": 2026
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},
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"WY": {
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"name": "Wyoming",
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"abbr": "WY",
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"tax_type": "none",
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"rpp": 95.9,
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"verify_2026": true,
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"notes": "No state income tax. Lowest combined burden.",
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"standard_deduction": null,
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"source_year": 2026
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},
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"CO": {
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"name": "Colorado",
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"abbr": "CO",
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"tax_type": "flat",
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"rate": 0.044,
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"rpp": 103.4,
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"verify_2026": true,
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"notes": "Flat 4.40%. TABOR refunds may temporarily reduce.",
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"standard_deduction": {
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"single": 16100,
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"married_filing_jointly": 32200
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},
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"source_year": 2026
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},
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"IL": {
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"name": "Illinois",
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"abbr": "IL",
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"tax_type": "flat",
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"rate": 0.0495,
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"rpp": 99.8,
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"verify_2026": true,
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"notes": "Flat 4.95%. Pas de standard deduction (exemptions perso $2,925).",
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"standard_deduction": {
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"single": 2925,
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"married_filing_jointly": 5850
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},
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"source_year": 2026
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},
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"IN": {
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"name": "Indiana",
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"abbr": "IN",
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"tax_type": "flat",
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"rate": 0.0295,
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"rpp": 90.7,
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"verify_2026": true,
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"notes": "Flat 2.95% (2026, baisse 3.00%→2.95%). Comtés 0.5-3.38% en sus.",
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"standard_deduction": {
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"single": 1000,
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"married_filing_jointly": 2000
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},
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"source_year": 2026
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},
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"KY": {
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"name": "Kentucky",
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"abbr": "KY",
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"tax_type": "flat",
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"rate": 0.035,
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"rpp": 89.0,
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"verify_2026": true,
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"notes": "Flat 3.5% (2026, baisse 4.0%→3.5%). SD NON doublée en MFJ.",
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"standard_deduction": {
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"single": 3360,
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"married_filing_jointly": 3360
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},
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"source_year": 2026
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},
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"MA": {
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"name": "Massachusetts",
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"abbr": "MA",
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"tax_type": "progressive",
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"rpp": 110.5,
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"verify_2026": true,
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"notes": "Flat 5% + surtaxe 4% > $1,083,150 (millionaire tax). Exemption perso $4,400/$8,800.",
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"brackets": {
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"single": [
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{
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"rate": 0.05,
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"min": 0,
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"max": 1083150
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},
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{
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"rate": 0.09,
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"min": 1083150,
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"max": null
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}
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323
|
+
],
|
|
324
|
+
"married_filing_jointly": [
|
|
325
|
+
{
|
|
326
|
+
"rate": 0.05,
|
|
327
|
+
"min": 0,
|
|
328
|
+
"max": 1083150
|
|
329
|
+
},
|
|
330
|
+
{
|
|
331
|
+
"rate": 0.09,
|
|
332
|
+
"min": 1083150,
|
|
333
|
+
"max": null
|
|
334
|
+
}
|
|
335
|
+
]
|
|
336
|
+
},
|
|
337
|
+
"standard_deduction": {
|
|
338
|
+
"single": 4400,
|
|
339
|
+
"married_filing_jointly": 8800
|
|
340
|
+
},
|
|
341
|
+
"source_year": 2026
|
|
342
|
+
},
|
|
343
|
+
"MI": {
|
|
344
|
+
"name": "Michigan",
|
|
345
|
+
"abbr": "MI",
|
|
346
|
+
"tax_type": "flat",
|
|
347
|
+
"rate": 0.0425,
|
|
348
|
+
"rpp": 92.4,
|
|
349
|
+
"verify_2026": true,
|
|
350
|
+
"notes": "Flat 4.25%. Exemption perso $5,900/pers.",
|
|
351
|
+
"standard_deduction": {
|
|
352
|
+
"single": 5900,
|
|
353
|
+
"married_filing_jointly": 11800
|
|
354
|
+
},
|
|
355
|
+
"source_year": 2026
|
|
356
|
+
},
|
|
357
|
+
"NC": {
|
|
358
|
+
"name": "North Carolina",
|
|
359
|
+
"abbr": "NC",
|
|
360
|
+
"tax_type": "flat",
|
|
361
|
+
"rate": 0.0399,
|
|
362
|
+
"rpp": 94.2,
|
|
363
|
+
"verify_2026": true,
|
|
364
|
+
"notes": "Flat 3.99% (2026, baisse finale 4.25%→3.99%).",
|
|
365
|
+
"standard_deduction": {
|
|
366
|
+
"single": 12750,
|
|
367
|
+
"married_filing_jointly": 25500
|
|
368
|
+
},
|
|
369
|
+
"source_year": 2026
|
|
370
|
+
},
|
|
371
|
+
"PA": {
|
|
372
|
+
"name": "Pennsylvania",
|
|
373
|
+
"abbr": "PA",
|
|
374
|
+
"tax_type": "flat",
|
|
375
|
+
"rate": 0.0307,
|
|
376
|
+
"rpp": 96.8,
|
|
377
|
+
"verify_2026": true,
|
|
378
|
+
"notes": "Flat 3.07%. Taxes locales ~1-3.9% en sus.",
|
|
379
|
+
"standard_deduction": {
|
|
380
|
+
"single": 0,
|
|
381
|
+
"married_filing_jointly": 0
|
|
382
|
+
},
|
|
383
|
+
"source_year": 2026
|
|
384
|
+
},
|
|
385
|
+
"UT": {
|
|
386
|
+
"name": "Utah",
|
|
387
|
+
"abbr": "UT",
|
|
388
|
+
"tax_type": "flat",
|
|
389
|
+
"rate": 0.0445,
|
|
390
|
+
"rpp": 96.2,
|
|
391
|
+
"verify_2026": true,
|
|
392
|
+
"notes": "Flat 4.45% for 2026 (S.B. 60, cut from 4.50%). Source: Utah Legislature / State Tax Commission.",
|
|
393
|
+
"standard_deduction": {
|
|
394
|
+
"single": 0,
|
|
395
|
+
"married_filing_jointly": 0
|
|
396
|
+
},
|
|
397
|
+
"source_year": 2026
|
|
398
|
+
},
|
|
399
|
+
"AL": {
|
|
400
|
+
"name": "Alabama",
|
|
401
|
+
"abbr": "AL",
|
|
402
|
+
"tax_type": "progressive",
|
|
403
|
+
"rpp": 87.8,
|
|
404
|
+
"verify_2026": true,
|
|
405
|
+
"brackets": {
|
|
406
|
+
"single": [
|
|
407
|
+
{
|
|
408
|
+
"rate": 0.02,
|
|
409
|
+
"min": 0,
|
|
410
|
+
"max": 500
|
|
411
|
+
},
|
|
412
|
+
{
|
|
413
|
+
"rate": 0.04,
|
|
414
|
+
"min": 500,
|
|
415
|
+
"max": 3000
|
|
416
|
+
},
|
|
417
|
+
{
|
|
418
|
+
"rate": 0.05,
|
|
419
|
+
"min": 3000,
|
|
420
|
+
"max": null
|
|
421
|
+
}
|
|
422
|
+
],
|
|
423
|
+
"married_filing_jointly": [
|
|
424
|
+
{
|
|
425
|
+
"rate": 0.02,
|
|
426
|
+
"min": 0,
|
|
427
|
+
"max": 1000
|
|
428
|
+
},
|
|
429
|
+
{
|
|
430
|
+
"rate": 0.04,
|
|
431
|
+
"min": 1000,
|
|
432
|
+
"max": 6000
|
|
433
|
+
},
|
|
434
|
+
{
|
|
435
|
+
"rate": 0.05,
|
|
436
|
+
"min": 6000,
|
|
437
|
+
"max": null
|
|
438
|
+
}
|
|
439
|
+
]
|
|
440
|
+
},
|
|
441
|
+
"standard_deduction": {
|
|
442
|
+
"single": 3000,
|
|
443
|
+
"married_filing_jointly": 8500
|
|
444
|
+
},
|
|
445
|
+
"notes": "Federal income tax deductible (unique). Standard deduction phases out for high earners.",
|
|
446
|
+
"source_year": 2026
|
|
447
|
+
},
|
|
448
|
+
"AZ": {
|
|
449
|
+
"name": "Arizona",
|
|
450
|
+
"abbr": "AZ",
|
|
451
|
+
"tax_type": "flat",
|
|
452
|
+
"rate": 0.025,
|
|
453
|
+
"rpp": 99.8,
|
|
454
|
+
"verify_2026": true,
|
|
455
|
+
"notes": "Flat 2.5%. SD conformité pré-OBBBA (note vv).",
|
|
456
|
+
"standard_deduction": {
|
|
457
|
+
"single": 8350,
|
|
458
|
+
"married_filing_jointly": 16700
|
|
459
|
+
},
|
|
460
|
+
"source_year": 2026
|
|
461
|
+
},
|
|
462
|
+
"AR": {
|
|
463
|
+
"name": "Arkansas",
|
|
464
|
+
"abbr": "AR",
|
|
465
|
+
"tax_type": "progressive",
|
|
466
|
+
"rpp": 87.5,
|
|
467
|
+
"verify_2026": true,
|
|
468
|
+
"brackets": {
|
|
469
|
+
"single": [
|
|
470
|
+
{
|
|
471
|
+
"rate": 0.0,
|
|
472
|
+
"min": 0,
|
|
473
|
+
"max": 5600
|
|
474
|
+
},
|
|
475
|
+
{
|
|
476
|
+
"rate": 0.02,
|
|
477
|
+
"min": 5600,
|
|
478
|
+
"max": 11200
|
|
479
|
+
},
|
|
480
|
+
{
|
|
481
|
+
"rate": 0.03,
|
|
482
|
+
"min": 11200,
|
|
483
|
+
"max": 16000
|
|
484
|
+
},
|
|
485
|
+
{
|
|
486
|
+
"rate": 0.034,
|
|
487
|
+
"min": 16000,
|
|
488
|
+
"max": 26400
|
|
489
|
+
},
|
|
490
|
+
{
|
|
491
|
+
"rate": 0.037,
|
|
492
|
+
"min": 26400,
|
|
493
|
+
"max": null
|
|
494
|
+
}
|
|
495
|
+
],
|
|
496
|
+
"married_filing_jointly": [
|
|
497
|
+
{
|
|
498
|
+
"rate": 0.0,
|
|
499
|
+
"min": 0,
|
|
500
|
+
"max": 5600
|
|
501
|
+
},
|
|
502
|
+
{
|
|
503
|
+
"rate": 0.02,
|
|
504
|
+
"min": 5600,
|
|
505
|
+
"max": 11200
|
|
506
|
+
},
|
|
507
|
+
{
|
|
508
|
+
"rate": 0.03,
|
|
509
|
+
"min": 11200,
|
|
510
|
+
"max": 16000
|
|
511
|
+
},
|
|
512
|
+
{
|
|
513
|
+
"rate": 0.034,
|
|
514
|
+
"min": 16000,
|
|
515
|
+
"max": 26400
|
|
516
|
+
},
|
|
517
|
+
{
|
|
518
|
+
"rate": 0.037,
|
|
519
|
+
"min": 26400,
|
|
520
|
+
"max": null
|
|
521
|
+
}
|
|
522
|
+
]
|
|
523
|
+
},
|
|
524
|
+
"standard_deduction": {
|
|
525
|
+
"single": 2470,
|
|
526
|
+
"married_filing_jointly": 4940
|
|
527
|
+
},
|
|
528
|
+
"notes": "Graduated to a 3.7% top rate for 2026 (cut from 3.9%, HB 1001). Net income above $94,700 uses a separate table. Source: Arkansas DFA.",
|
|
529
|
+
"source_year": 2026
|
|
530
|
+
},
|
|
531
|
+
"CA": {
|
|
532
|
+
"name": "California",
|
|
533
|
+
"abbr": "CA",
|
|
534
|
+
"tax_type": "progressive",
|
|
535
|
+
"rpp": 113.0,
|
|
536
|
+
"verify_2026": true,
|
|
537
|
+
"brackets": {
|
|
538
|
+
"single": [
|
|
539
|
+
{
|
|
540
|
+
"rate": 0.01,
|
|
541
|
+
"min": 0,
|
|
542
|
+
"max": 11079
|
|
543
|
+
},
|
|
544
|
+
{
|
|
545
|
+
"rate": 0.02,
|
|
546
|
+
"min": 11079,
|
|
547
|
+
"max": 26264
|
|
548
|
+
},
|
|
549
|
+
{
|
|
550
|
+
"rate": 0.04,
|
|
551
|
+
"min": 26264,
|
|
552
|
+
"max": 41452
|
|
553
|
+
},
|
|
554
|
+
{
|
|
555
|
+
"rate": 0.06,
|
|
556
|
+
"min": 41452,
|
|
557
|
+
"max": 57542
|
|
558
|
+
},
|
|
559
|
+
{
|
|
560
|
+
"rate": 0.08,
|
|
561
|
+
"min": 57542,
|
|
562
|
+
"max": 72724
|
|
563
|
+
},
|
|
564
|
+
{
|
|
565
|
+
"rate": 0.093,
|
|
566
|
+
"min": 72724,
|
|
567
|
+
"max": 371479
|
|
568
|
+
},
|
|
569
|
+
{
|
|
570
|
+
"rate": 0.103,
|
|
571
|
+
"min": 371479,
|
|
572
|
+
"max": 445771
|
|
573
|
+
},
|
|
574
|
+
{
|
|
575
|
+
"rate": 0.113,
|
|
576
|
+
"min": 445771,
|
|
577
|
+
"max": 742953
|
|
578
|
+
},
|
|
579
|
+
{
|
|
580
|
+
"rate": 0.123,
|
|
581
|
+
"min": 742953,
|
|
582
|
+
"max": 1000000
|
|
583
|
+
},
|
|
584
|
+
{
|
|
585
|
+
"rate": 0.133,
|
|
586
|
+
"min": 1000000,
|
|
587
|
+
"max": null
|
|
588
|
+
}
|
|
589
|
+
],
|
|
590
|
+
"married_filing_jointly": [
|
|
591
|
+
{
|
|
592
|
+
"rate": 0.01,
|
|
593
|
+
"min": 0,
|
|
594
|
+
"max": 22158
|
|
595
|
+
},
|
|
596
|
+
{
|
|
597
|
+
"rate": 0.02,
|
|
598
|
+
"min": 22158,
|
|
599
|
+
"max": 52528
|
|
600
|
+
},
|
|
601
|
+
{
|
|
602
|
+
"rate": 0.04,
|
|
603
|
+
"min": 52528,
|
|
604
|
+
"max": 82904
|
|
605
|
+
},
|
|
606
|
+
{
|
|
607
|
+
"rate": 0.06,
|
|
608
|
+
"min": 82904,
|
|
609
|
+
"max": 115084
|
|
610
|
+
},
|
|
611
|
+
{
|
|
612
|
+
"rate": 0.08,
|
|
613
|
+
"min": 115084,
|
|
614
|
+
"max": 145448
|
|
615
|
+
},
|
|
616
|
+
{
|
|
617
|
+
"rate": 0.093,
|
|
618
|
+
"min": 145448,
|
|
619
|
+
"max": 742958
|
|
620
|
+
},
|
|
621
|
+
{
|
|
622
|
+
"rate": 0.103,
|
|
623
|
+
"min": 742958,
|
|
624
|
+
"max": 891542
|
|
625
|
+
},
|
|
626
|
+
{
|
|
627
|
+
"rate": 0.113,
|
|
628
|
+
"min": 891542,
|
|
629
|
+
"max": 1000000
|
|
630
|
+
},
|
|
631
|
+
{
|
|
632
|
+
"rate": 0.123,
|
|
633
|
+
"min": 1000000,
|
|
634
|
+
"max": 1485906
|
|
635
|
+
},
|
|
636
|
+
{
|
|
637
|
+
"rate": 0.133,
|
|
638
|
+
"min": 1485906,
|
|
639
|
+
"max": null
|
|
640
|
+
}
|
|
641
|
+
]
|
|
642
|
+
},
|
|
643
|
+
"standard_deduction": {
|
|
644
|
+
"single": 5540,
|
|
645
|
+
"married_filing_jointly": 11080
|
|
646
|
+
},
|
|
647
|
+
"extra": {
|
|
648
|
+
"sdi_rate": 0.013,
|
|
649
|
+
"sdi_wage_base": null,
|
|
650
|
+
"mental_health_tax_rate": 0.01,
|
|
651
|
+
"mental_health_threshold": 1000000
|
|
652
|
+
},
|
|
653
|
+
"notes": "Barèmes 2026. SDI 1.3% sans plafond + Mental Health Tax 1% > $1M (voir extra).",
|
|
654
|
+
"source_year": 2026
|
|
655
|
+
},
|
|
656
|
+
"CT": {
|
|
657
|
+
"name": "Connecticut",
|
|
658
|
+
"abbr": "CT",
|
|
659
|
+
"tax_type": "progressive",
|
|
660
|
+
"rpp": 109.7,
|
|
661
|
+
"verify_2026": true,
|
|
662
|
+
"brackets": {
|
|
663
|
+
"single": [
|
|
664
|
+
{
|
|
665
|
+
"rate": 0.02,
|
|
666
|
+
"min": 0,
|
|
667
|
+
"max": 10000
|
|
668
|
+
},
|
|
669
|
+
{
|
|
670
|
+
"rate": 0.045,
|
|
671
|
+
"min": 10000,
|
|
672
|
+
"max": 50000
|
|
673
|
+
},
|
|
674
|
+
{
|
|
675
|
+
"rate": 0.055,
|
|
676
|
+
"min": 50000,
|
|
677
|
+
"max": 100000
|
|
678
|
+
},
|
|
679
|
+
{
|
|
680
|
+
"rate": 0.06,
|
|
681
|
+
"min": 100000,
|
|
682
|
+
"max": 200000
|
|
683
|
+
},
|
|
684
|
+
{
|
|
685
|
+
"rate": 0.065,
|
|
686
|
+
"min": 200000,
|
|
687
|
+
"max": 250000
|
|
688
|
+
},
|
|
689
|
+
{
|
|
690
|
+
"rate": 0.069,
|
|
691
|
+
"min": 250000,
|
|
692
|
+
"max": 500000
|
|
693
|
+
},
|
|
694
|
+
{
|
|
695
|
+
"rate": 0.0699,
|
|
696
|
+
"min": 500000,
|
|
697
|
+
"max": null
|
|
698
|
+
}
|
|
699
|
+
],
|
|
700
|
+
"married_filing_jointly": [
|
|
701
|
+
{
|
|
702
|
+
"rate": 0.02,
|
|
703
|
+
"min": 0,
|
|
704
|
+
"max": 20000
|
|
705
|
+
},
|
|
706
|
+
{
|
|
707
|
+
"rate": 0.045,
|
|
708
|
+
"min": 20000,
|
|
709
|
+
"max": 100000
|
|
710
|
+
},
|
|
711
|
+
{
|
|
712
|
+
"rate": 0.055,
|
|
713
|
+
"min": 100000,
|
|
714
|
+
"max": 200000
|
|
715
|
+
},
|
|
716
|
+
{
|
|
717
|
+
"rate": 0.06,
|
|
718
|
+
"min": 200000,
|
|
719
|
+
"max": 400000
|
|
720
|
+
},
|
|
721
|
+
{
|
|
722
|
+
"rate": 0.065,
|
|
723
|
+
"min": 400000,
|
|
724
|
+
"max": 500000
|
|
725
|
+
},
|
|
726
|
+
{
|
|
727
|
+
"rate": 0.069,
|
|
728
|
+
"min": 500000,
|
|
729
|
+
"max": 1000000
|
|
730
|
+
},
|
|
731
|
+
{
|
|
732
|
+
"rate": 0.0699,
|
|
733
|
+
"min": 1000000,
|
|
734
|
+
"max": null
|
|
735
|
+
}
|
|
736
|
+
]
|
|
737
|
+
},
|
|
738
|
+
"notes": "Benefit recapture: high earners pay the top rate on all income, not just the top bracket.",
|
|
739
|
+
"standard_deduction": {
|
|
740
|
+
"single": 0,
|
|
741
|
+
"married_filing_jointly": 0
|
|
742
|
+
},
|
|
743
|
+
"source_year": 2026
|
|
744
|
+
},
|
|
745
|
+
"DE": {
|
|
746
|
+
"name": "Delaware",
|
|
747
|
+
"abbr": "DE",
|
|
748
|
+
"tax_type": "progressive",
|
|
749
|
+
"rpp": 100.4,
|
|
750
|
+
"verify_2026": true,
|
|
751
|
+
"brackets": {
|
|
752
|
+
"single": [
|
|
753
|
+
{
|
|
754
|
+
"rate": 0.0,
|
|
755
|
+
"min": 0,
|
|
756
|
+
"max": 2000
|
|
757
|
+
},
|
|
758
|
+
{
|
|
759
|
+
"rate": 0.022,
|
|
760
|
+
"min": 2000,
|
|
761
|
+
"max": 5000
|
|
762
|
+
},
|
|
763
|
+
{
|
|
764
|
+
"rate": 0.039,
|
|
765
|
+
"min": 5000,
|
|
766
|
+
"max": 10000
|
|
767
|
+
},
|
|
768
|
+
{
|
|
769
|
+
"rate": 0.048,
|
|
770
|
+
"min": 10000,
|
|
771
|
+
"max": 20000
|
|
772
|
+
},
|
|
773
|
+
{
|
|
774
|
+
"rate": 0.052,
|
|
775
|
+
"min": 20000,
|
|
776
|
+
"max": 25000
|
|
777
|
+
},
|
|
778
|
+
{
|
|
779
|
+
"rate": 0.0555,
|
|
780
|
+
"min": 25000,
|
|
781
|
+
"max": 60000
|
|
782
|
+
},
|
|
783
|
+
{
|
|
784
|
+
"rate": 0.066,
|
|
785
|
+
"min": 60000,
|
|
786
|
+
"max": null
|
|
787
|
+
}
|
|
788
|
+
],
|
|
789
|
+
"married_filing_jointly": [
|
|
790
|
+
{
|
|
791
|
+
"rate": 0.0,
|
|
792
|
+
"min": 0,
|
|
793
|
+
"max": 2000
|
|
794
|
+
},
|
|
795
|
+
{
|
|
796
|
+
"rate": 0.022,
|
|
797
|
+
"min": 2000,
|
|
798
|
+
"max": 5000
|
|
799
|
+
},
|
|
800
|
+
{
|
|
801
|
+
"rate": 0.039,
|
|
802
|
+
"min": 5000,
|
|
803
|
+
"max": 10000
|
|
804
|
+
},
|
|
805
|
+
{
|
|
806
|
+
"rate": 0.048,
|
|
807
|
+
"min": 10000,
|
|
808
|
+
"max": 20000
|
|
809
|
+
},
|
|
810
|
+
{
|
|
811
|
+
"rate": 0.052,
|
|
812
|
+
"min": 20000,
|
|
813
|
+
"max": 25000
|
|
814
|
+
},
|
|
815
|
+
{
|
|
816
|
+
"rate": 0.0555,
|
|
817
|
+
"min": 25000,
|
|
818
|
+
"max": 60000
|
|
819
|
+
},
|
|
820
|
+
{
|
|
821
|
+
"rate": 0.066,
|
|
822
|
+
"min": 60000,
|
|
823
|
+
"max": null
|
|
824
|
+
}
|
|
825
|
+
]
|
|
826
|
+
},
|
|
827
|
+
"standard_deduction": {
|
|
828
|
+
"single": 3250,
|
|
829
|
+
"married_filing_jointly": 6500
|
|
830
|
+
},
|
|
831
|
+
"notes": "First $2,000 untaxed. Wilmington 1.25% local.",
|
|
832
|
+
"source_year": 2026
|
|
833
|
+
},
|
|
834
|
+
"DC": {
|
|
835
|
+
"name": "District of Columbia",
|
|
836
|
+
"abbr": "DC",
|
|
837
|
+
"tax_type": "progressive",
|
|
838
|
+
"rpp": 116.2,
|
|
839
|
+
"verify_2026": true,
|
|
840
|
+
"brackets": {
|
|
841
|
+
"single": [
|
|
842
|
+
{
|
|
843
|
+
"rate": 0.04,
|
|
844
|
+
"min": 0,
|
|
845
|
+
"max": 10000
|
|
846
|
+
},
|
|
847
|
+
{
|
|
848
|
+
"rate": 0.06,
|
|
849
|
+
"min": 10000,
|
|
850
|
+
"max": 40000
|
|
851
|
+
},
|
|
852
|
+
{
|
|
853
|
+
"rate": 0.065,
|
|
854
|
+
"min": 40000,
|
|
855
|
+
"max": 60000
|
|
856
|
+
},
|
|
857
|
+
{
|
|
858
|
+
"rate": 0.085,
|
|
859
|
+
"min": 60000,
|
|
860
|
+
"max": 250000
|
|
861
|
+
},
|
|
862
|
+
{
|
|
863
|
+
"rate": 0.0925,
|
|
864
|
+
"min": 250000,
|
|
865
|
+
"max": 500000
|
|
866
|
+
},
|
|
867
|
+
{
|
|
868
|
+
"rate": 0.0975,
|
|
869
|
+
"min": 500000,
|
|
870
|
+
"max": 1000000
|
|
871
|
+
},
|
|
872
|
+
{
|
|
873
|
+
"rate": 0.1075,
|
|
874
|
+
"min": 1000000,
|
|
875
|
+
"max": null
|
|
876
|
+
}
|
|
877
|
+
],
|
|
878
|
+
"married_filing_jointly": [
|
|
879
|
+
{
|
|
880
|
+
"rate": 0.04,
|
|
881
|
+
"min": 0,
|
|
882
|
+
"max": 10000
|
|
883
|
+
},
|
|
884
|
+
{
|
|
885
|
+
"rate": 0.06,
|
|
886
|
+
"min": 10000,
|
|
887
|
+
"max": 40000
|
|
888
|
+
},
|
|
889
|
+
{
|
|
890
|
+
"rate": 0.065,
|
|
891
|
+
"min": 40000,
|
|
892
|
+
"max": 60000
|
|
893
|
+
},
|
|
894
|
+
{
|
|
895
|
+
"rate": 0.085,
|
|
896
|
+
"min": 60000,
|
|
897
|
+
"max": 250000
|
|
898
|
+
},
|
|
899
|
+
{
|
|
900
|
+
"rate": 0.0925,
|
|
901
|
+
"min": 250000,
|
|
902
|
+
"max": 500000
|
|
903
|
+
},
|
|
904
|
+
{
|
|
905
|
+
"rate": 0.0975,
|
|
906
|
+
"min": 500000,
|
|
907
|
+
"max": 1000000
|
|
908
|
+
},
|
|
909
|
+
{
|
|
910
|
+
"rate": 0.1075,
|
|
911
|
+
"min": 1000000,
|
|
912
|
+
"max": null
|
|
913
|
+
}
|
|
914
|
+
]
|
|
915
|
+
},
|
|
916
|
+
"notes": "District of Columbia.",
|
|
917
|
+
"standard_deduction": {
|
|
918
|
+
"single": 16100,
|
|
919
|
+
"married_filing_jointly": 32200
|
|
920
|
+
},
|
|
921
|
+
"source_year": 2026
|
|
922
|
+
},
|
|
923
|
+
"GA": {
|
|
924
|
+
"name": "Georgia",
|
|
925
|
+
"abbr": "GA",
|
|
926
|
+
"tax_type": "flat",
|
|
927
|
+
"rate": 0.0499,
|
|
928
|
+
"rpp": 92.5,
|
|
929
|
+
"verify_2026": true,
|
|
930
|
+
"notes": "Flat 4.99% for 2026 (HB 111 phase-down). Standard deduction $15,000 single / $30,000 MFJ. Source: Georgia DOR.",
|
|
931
|
+
"standard_deduction": {
|
|
932
|
+
"single": 15000,
|
|
933
|
+
"married_filing_jointly": 30000
|
|
934
|
+
},
|
|
935
|
+
"source_year": 2026
|
|
936
|
+
},
|
|
937
|
+
"HI": {
|
|
938
|
+
"name": "Hawaii",
|
|
939
|
+
"abbr": "HI",
|
|
940
|
+
"tax_type": "progressive",
|
|
941
|
+
"rpp": 113.4,
|
|
942
|
+
"verify_2026": true,
|
|
943
|
+
"brackets": {
|
|
944
|
+
"single": [
|
|
945
|
+
{
|
|
946
|
+
"rate": 0.014,
|
|
947
|
+
"min": 0,
|
|
948
|
+
"max": 9600
|
|
949
|
+
},
|
|
950
|
+
{
|
|
951
|
+
"rate": 0.032,
|
|
952
|
+
"min": 9600,
|
|
953
|
+
"max": 14400
|
|
954
|
+
},
|
|
955
|
+
{
|
|
956
|
+
"rate": 0.055,
|
|
957
|
+
"min": 14400,
|
|
958
|
+
"max": 19200
|
|
959
|
+
},
|
|
960
|
+
{
|
|
961
|
+
"rate": 0.064,
|
|
962
|
+
"min": 19200,
|
|
963
|
+
"max": 24000
|
|
964
|
+
},
|
|
965
|
+
{
|
|
966
|
+
"rate": 0.068,
|
|
967
|
+
"min": 24000,
|
|
968
|
+
"max": 36000
|
|
969
|
+
},
|
|
970
|
+
{
|
|
971
|
+
"rate": 0.072,
|
|
972
|
+
"min": 36000,
|
|
973
|
+
"max": 48000
|
|
974
|
+
},
|
|
975
|
+
{
|
|
976
|
+
"rate": 0.076,
|
|
977
|
+
"min": 48000,
|
|
978
|
+
"max": 125000
|
|
979
|
+
},
|
|
980
|
+
{
|
|
981
|
+
"rate": 0.079,
|
|
982
|
+
"min": 125000,
|
|
983
|
+
"max": 175000
|
|
984
|
+
},
|
|
985
|
+
{
|
|
986
|
+
"rate": 0.0825,
|
|
987
|
+
"min": 175000,
|
|
988
|
+
"max": 225000
|
|
989
|
+
},
|
|
990
|
+
{
|
|
991
|
+
"rate": 0.09,
|
|
992
|
+
"min": 225000,
|
|
993
|
+
"max": 275000
|
|
994
|
+
},
|
|
995
|
+
{
|
|
996
|
+
"rate": 0.1,
|
|
997
|
+
"min": 275000,
|
|
998
|
+
"max": 325000
|
|
999
|
+
},
|
|
1000
|
+
{
|
|
1001
|
+
"rate": 0.11,
|
|
1002
|
+
"min": 325000,
|
|
1003
|
+
"max": null
|
|
1004
|
+
}
|
|
1005
|
+
],
|
|
1006
|
+
"married_filing_jointly": [
|
|
1007
|
+
{
|
|
1008
|
+
"rate": 0.014,
|
|
1009
|
+
"min": 0,
|
|
1010
|
+
"max": 19200
|
|
1011
|
+
},
|
|
1012
|
+
{
|
|
1013
|
+
"rate": 0.032,
|
|
1014
|
+
"min": 19200,
|
|
1015
|
+
"max": 28800
|
|
1016
|
+
},
|
|
1017
|
+
{
|
|
1018
|
+
"rate": 0.055,
|
|
1019
|
+
"min": 28800,
|
|
1020
|
+
"max": 38400
|
|
1021
|
+
},
|
|
1022
|
+
{
|
|
1023
|
+
"rate": 0.064,
|
|
1024
|
+
"min": 38400,
|
|
1025
|
+
"max": 48000
|
|
1026
|
+
},
|
|
1027
|
+
{
|
|
1028
|
+
"rate": 0.068,
|
|
1029
|
+
"min": 48000,
|
|
1030
|
+
"max": 72000
|
|
1031
|
+
},
|
|
1032
|
+
{
|
|
1033
|
+
"rate": 0.072,
|
|
1034
|
+
"min": 72000,
|
|
1035
|
+
"max": 96000
|
|
1036
|
+
},
|
|
1037
|
+
{
|
|
1038
|
+
"rate": 0.076,
|
|
1039
|
+
"min": 96000,
|
|
1040
|
+
"max": 250000
|
|
1041
|
+
},
|
|
1042
|
+
{
|
|
1043
|
+
"rate": 0.079,
|
|
1044
|
+
"min": 250000,
|
|
1045
|
+
"max": 350000
|
|
1046
|
+
},
|
|
1047
|
+
{
|
|
1048
|
+
"rate": 0.0825,
|
|
1049
|
+
"min": 350000,
|
|
1050
|
+
"max": 450000
|
|
1051
|
+
},
|
|
1052
|
+
{
|
|
1053
|
+
"rate": 0.09,
|
|
1054
|
+
"min": 450000,
|
|
1055
|
+
"max": 550000
|
|
1056
|
+
},
|
|
1057
|
+
{
|
|
1058
|
+
"rate": 0.1,
|
|
1059
|
+
"min": 550000,
|
|
1060
|
+
"max": 650000
|
|
1061
|
+
},
|
|
1062
|
+
{
|
|
1063
|
+
"rate": 0.11,
|
|
1064
|
+
"min": 650000,
|
|
1065
|
+
"max": null
|
|
1066
|
+
}
|
|
1067
|
+
]
|
|
1068
|
+
},
|
|
1069
|
+
"notes": "12 brackets — le plus aux US.",
|
|
1070
|
+
"standard_deduction": {
|
|
1071
|
+
"single": 4400,
|
|
1072
|
+
"married_filing_jointly": 8800
|
|
1073
|
+
},
|
|
1074
|
+
"source_year": 2026
|
|
1075
|
+
},
|
|
1076
|
+
"ID": {
|
|
1077
|
+
"name": "Idaho",
|
|
1078
|
+
"abbr": "ID",
|
|
1079
|
+
"tax_type": "flat",
|
|
1080
|
+
"rate": 0.053,
|
|
1081
|
+
"rpp": 92.4,
|
|
1082
|
+
"verify_2026": true,
|
|
1083
|
+
"notes": "Flat 5.3% (2026, baisse 5.695%→5.3% — HB 40).",
|
|
1084
|
+
"standard_deduction": {
|
|
1085
|
+
"single": 16100,
|
|
1086
|
+
"married_filing_jointly": 32200
|
|
1087
|
+
},
|
|
1088
|
+
"source_year": 2026
|
|
1089
|
+
},
|
|
1090
|
+
"IA": {
|
|
1091
|
+
"name": "Iowa",
|
|
1092
|
+
"abbr": "IA",
|
|
1093
|
+
"tax_type": "flat",
|
|
1094
|
+
"rate": 0.038,
|
|
1095
|
+
"rpp": 89.4,
|
|
1096
|
+
"verify_2026": true,
|
|
1097
|
+
"notes": "Flat 3.80% (depuis 2025).",
|
|
1098
|
+
"standard_deduction": {
|
|
1099
|
+
"single": 16100,
|
|
1100
|
+
"married_filing_jointly": 32200
|
|
1101
|
+
},
|
|
1102
|
+
"source_year": 2026
|
|
1103
|
+
},
|
|
1104
|
+
"KS": {
|
|
1105
|
+
"name": "Kansas",
|
|
1106
|
+
"abbr": "KS",
|
|
1107
|
+
"tax_type": "progressive",
|
|
1108
|
+
"rpp": 90.8,
|
|
1109
|
+
"verify_2026": true,
|
|
1110
|
+
"brackets": {
|
|
1111
|
+
"single": [
|
|
1112
|
+
{
|
|
1113
|
+
"rate": 0.052,
|
|
1114
|
+
"min": 0,
|
|
1115
|
+
"max": 23000
|
|
1116
|
+
},
|
|
1117
|
+
{
|
|
1118
|
+
"rate": 0.0558,
|
|
1119
|
+
"min": 23000,
|
|
1120
|
+
"max": null
|
|
1121
|
+
}
|
|
1122
|
+
],
|
|
1123
|
+
"married_filing_jointly": [
|
|
1124
|
+
{
|
|
1125
|
+
"rate": 0.052,
|
|
1126
|
+
"min": 0,
|
|
1127
|
+
"max": 46000
|
|
1128
|
+
},
|
|
1129
|
+
{
|
|
1130
|
+
"rate": 0.0558,
|
|
1131
|
+
"min": 46000,
|
|
1132
|
+
"max": null
|
|
1133
|
+
}
|
|
1134
|
+
]
|
|
1135
|
+
},
|
|
1136
|
+
"standard_deduction": {
|
|
1137
|
+
"single": 3605,
|
|
1138
|
+
"married_filing_jointly": 8240
|
|
1139
|
+
},
|
|
1140
|
+
"notes": "2 brackets.",
|
|
1141
|
+
"source_year": 2026
|
|
1142
|
+
},
|
|
1143
|
+
"LA": {
|
|
1144
|
+
"name": "Louisiana",
|
|
1145
|
+
"abbr": "LA",
|
|
1146
|
+
"tax_type": "flat",
|
|
1147
|
+
"rate": 0.03,
|
|
1148
|
+
"rpp": 92.7,
|
|
1149
|
+
"verify_2026": true,
|
|
1150
|
+
"notes": "Flat 3% (depuis 2025).",
|
|
1151
|
+
"standard_deduction": {
|
|
1152
|
+
"single": 12875,
|
|
1153
|
+
"married_filing_jointly": 25750
|
|
1154
|
+
},
|
|
1155
|
+
"source_year": 2026
|
|
1156
|
+
},
|
|
1157
|
+
"ME": {
|
|
1158
|
+
"name": "Maine",
|
|
1159
|
+
"abbr": "ME",
|
|
1160
|
+
"tax_type": "progressive",
|
|
1161
|
+
"rpp": 99.4,
|
|
1162
|
+
"verify_2026": true,
|
|
1163
|
+
"brackets": {
|
|
1164
|
+
"single": [
|
|
1165
|
+
{
|
|
1166
|
+
"rate": 0.058,
|
|
1167
|
+
"min": 0,
|
|
1168
|
+
"max": 27399
|
|
1169
|
+
},
|
|
1170
|
+
{
|
|
1171
|
+
"rate": 0.0675,
|
|
1172
|
+
"min": 27399,
|
|
1173
|
+
"max": 64849
|
|
1174
|
+
},
|
|
1175
|
+
{
|
|
1176
|
+
"rate": 0.0715,
|
|
1177
|
+
"min": 64849,
|
|
1178
|
+
"max": null
|
|
1179
|
+
}
|
|
1180
|
+
],
|
|
1181
|
+
"married_filing_jointly": [
|
|
1182
|
+
{
|
|
1183
|
+
"rate": 0.058,
|
|
1184
|
+
"min": 0,
|
|
1185
|
+
"max": 54849
|
|
1186
|
+
},
|
|
1187
|
+
{
|
|
1188
|
+
"rate": 0.0675,
|
|
1189
|
+
"min": 54849,
|
|
1190
|
+
"max": 129749
|
|
1191
|
+
},
|
|
1192
|
+
{
|
|
1193
|
+
"rate": 0.0715,
|
|
1194
|
+
"min": 129749,
|
|
1195
|
+
"max": null
|
|
1196
|
+
}
|
|
1197
|
+
]
|
|
1198
|
+
},
|
|
1199
|
+
"standard_deduction": {
|
|
1200
|
+
"single": 8350,
|
|
1201
|
+
"married_filing_jointly": 16700
|
|
1202
|
+
},
|
|
1203
|
+
"notes": "SD conformité pré-OBBBA (note vv).",
|
|
1204
|
+
"source_year": 2026
|
|
1205
|
+
},
|
|
1206
|
+
"MD": {
|
|
1207
|
+
"name": "Maryland",
|
|
1208
|
+
"abbr": "MD",
|
|
1209
|
+
"tax_type": "progressive",
|
|
1210
|
+
"rpp": 105.6,
|
|
1211
|
+
"verify_2026": true,
|
|
1212
|
+
"brackets": {
|
|
1213
|
+
"single": [
|
|
1214
|
+
{
|
|
1215
|
+
"rate": 0.02,
|
|
1216
|
+
"min": 0,
|
|
1217
|
+
"max": 1000
|
|
1218
|
+
},
|
|
1219
|
+
{
|
|
1220
|
+
"rate": 0.03,
|
|
1221
|
+
"min": 1000,
|
|
1222
|
+
"max": 2000
|
|
1223
|
+
},
|
|
1224
|
+
{
|
|
1225
|
+
"rate": 0.04,
|
|
1226
|
+
"min": 2000,
|
|
1227
|
+
"max": 3000
|
|
1228
|
+
},
|
|
1229
|
+
{
|
|
1230
|
+
"rate": 0.0475,
|
|
1231
|
+
"min": 3000,
|
|
1232
|
+
"max": 100000
|
|
1233
|
+
},
|
|
1234
|
+
{
|
|
1235
|
+
"rate": 0.05,
|
|
1236
|
+
"min": 100000,
|
|
1237
|
+
"max": 125000
|
|
1238
|
+
},
|
|
1239
|
+
{
|
|
1240
|
+
"rate": 0.0525,
|
|
1241
|
+
"min": 125000,
|
|
1242
|
+
"max": 150000
|
|
1243
|
+
},
|
|
1244
|
+
{
|
|
1245
|
+
"rate": 0.055,
|
|
1246
|
+
"min": 150000,
|
|
1247
|
+
"max": 250000
|
|
1248
|
+
},
|
|
1249
|
+
{
|
|
1250
|
+
"rate": 0.0575,
|
|
1251
|
+
"min": 250000,
|
|
1252
|
+
"max": 500000
|
|
1253
|
+
},
|
|
1254
|
+
{
|
|
1255
|
+
"rate": 0.0625,
|
|
1256
|
+
"min": 500000,
|
|
1257
|
+
"max": 1000000
|
|
1258
|
+
},
|
|
1259
|
+
{
|
|
1260
|
+
"rate": 0.065,
|
|
1261
|
+
"min": 1000000,
|
|
1262
|
+
"max": null
|
|
1263
|
+
}
|
|
1264
|
+
],
|
|
1265
|
+
"married_filing_jointly": [
|
|
1266
|
+
{
|
|
1267
|
+
"rate": 0.02,
|
|
1268
|
+
"min": 0,
|
|
1269
|
+
"max": 1000
|
|
1270
|
+
},
|
|
1271
|
+
{
|
|
1272
|
+
"rate": 0.03,
|
|
1273
|
+
"min": 1000,
|
|
1274
|
+
"max": 2000
|
|
1275
|
+
},
|
|
1276
|
+
{
|
|
1277
|
+
"rate": 0.04,
|
|
1278
|
+
"min": 2000,
|
|
1279
|
+
"max": 3000
|
|
1280
|
+
},
|
|
1281
|
+
{
|
|
1282
|
+
"rate": 0.0475,
|
|
1283
|
+
"min": 3000,
|
|
1284
|
+
"max": 150000
|
|
1285
|
+
},
|
|
1286
|
+
{
|
|
1287
|
+
"rate": 0.05,
|
|
1288
|
+
"min": 150000,
|
|
1289
|
+
"max": 175000
|
|
1290
|
+
},
|
|
1291
|
+
{
|
|
1292
|
+
"rate": 0.0525,
|
|
1293
|
+
"min": 175000,
|
|
1294
|
+
"max": 225000
|
|
1295
|
+
},
|
|
1296
|
+
{
|
|
1297
|
+
"rate": 0.055,
|
|
1298
|
+
"min": 225000,
|
|
1299
|
+
"max": 300000
|
|
1300
|
+
},
|
|
1301
|
+
{
|
|
1302
|
+
"rate": 0.0575,
|
|
1303
|
+
"min": 300000,
|
|
1304
|
+
"max": 600000
|
|
1305
|
+
},
|
|
1306
|
+
{
|
|
1307
|
+
"rate": 0.0625,
|
|
1308
|
+
"min": 600000,
|
|
1309
|
+
"max": 1200000
|
|
1310
|
+
},
|
|
1311
|
+
{
|
|
1312
|
+
"rate": 0.065,
|
|
1313
|
+
"min": 1200000,
|
|
1314
|
+
"max": null
|
|
1315
|
+
}
|
|
1316
|
+
]
|
|
1317
|
+
},
|
|
1318
|
+
"notes": "2 nouveaux paliers 2026 (6.25%/6.50%). County tax 2.25-3.20% en sus.",
|
|
1319
|
+
"standard_deduction": {
|
|
1320
|
+
"single": 3350,
|
|
1321
|
+
"married_filing_jointly": 6700
|
|
1322
|
+
},
|
|
1323
|
+
"source_year": 2026
|
|
1324
|
+
},
|
|
1325
|
+
"MN": {
|
|
1326
|
+
"name": "Minnesota",
|
|
1327
|
+
"abbr": "MN",
|
|
1328
|
+
"tax_type": "progressive",
|
|
1329
|
+
"rpp": 99.6,
|
|
1330
|
+
"verify_2026": true,
|
|
1331
|
+
"brackets": {
|
|
1332
|
+
"single": [
|
|
1333
|
+
{
|
|
1334
|
+
"rate": 0.0535,
|
|
1335
|
+
"min": 0,
|
|
1336
|
+
"max": 33310
|
|
1337
|
+
},
|
|
1338
|
+
{
|
|
1339
|
+
"rate": 0.068,
|
|
1340
|
+
"min": 33310,
|
|
1341
|
+
"max": 109430
|
|
1342
|
+
},
|
|
1343
|
+
{
|
|
1344
|
+
"rate": 0.0785,
|
|
1345
|
+
"min": 109430,
|
|
1346
|
+
"max": 203150
|
|
1347
|
+
},
|
|
1348
|
+
{
|
|
1349
|
+
"rate": 0.0985,
|
|
1350
|
+
"min": 203150,
|
|
1351
|
+
"max": null
|
|
1352
|
+
}
|
|
1353
|
+
],
|
|
1354
|
+
"married_filing_jointly": [
|
|
1355
|
+
{
|
|
1356
|
+
"rate": 0.0535,
|
|
1357
|
+
"min": 0,
|
|
1358
|
+
"max": 48700
|
|
1359
|
+
},
|
|
1360
|
+
{
|
|
1361
|
+
"rate": 0.068,
|
|
1362
|
+
"min": 48700,
|
|
1363
|
+
"max": 193480
|
|
1364
|
+
},
|
|
1365
|
+
{
|
|
1366
|
+
"rate": 0.0785,
|
|
1367
|
+
"min": 193480,
|
|
1368
|
+
"max": 337930
|
|
1369
|
+
},
|
|
1370
|
+
{
|
|
1371
|
+
"rate": 0.0985,
|
|
1372
|
+
"min": 337930,
|
|
1373
|
+
"max": null
|
|
1374
|
+
}
|
|
1375
|
+
]
|
|
1376
|
+
},
|
|
1377
|
+
"notes": "",
|
|
1378
|
+
"standard_deduction": {
|
|
1379
|
+
"single": 15300,
|
|
1380
|
+
"married_filing_jointly": 30600
|
|
1381
|
+
},
|
|
1382
|
+
"source_year": 2026
|
|
1383
|
+
},
|
|
1384
|
+
"MS": {
|
|
1385
|
+
"name": "Mississippi",
|
|
1386
|
+
"abbr": "MS",
|
|
1387
|
+
"tax_type": "progressive",
|
|
1388
|
+
"rpp": 87.8,
|
|
1389
|
+
"verify_2026": true,
|
|
1390
|
+
"notes": "4% au-dessus de $10,000 (2026, baisse 4.4%→4.0%). + exemption perso $6,000/$12,000.",
|
|
1391
|
+
"brackets": {
|
|
1392
|
+
"single": [
|
|
1393
|
+
{
|
|
1394
|
+
"rate": 0.0,
|
|
1395
|
+
"min": 0,
|
|
1396
|
+
"max": 10000
|
|
1397
|
+
},
|
|
1398
|
+
{
|
|
1399
|
+
"rate": 0.04,
|
|
1400
|
+
"min": 10000,
|
|
1401
|
+
"max": null
|
|
1402
|
+
}
|
|
1403
|
+
],
|
|
1404
|
+
"married_filing_jointly": [
|
|
1405
|
+
{
|
|
1406
|
+
"rate": 0.0,
|
|
1407
|
+
"min": 0,
|
|
1408
|
+
"max": 10000
|
|
1409
|
+
},
|
|
1410
|
+
{
|
|
1411
|
+
"rate": 0.04,
|
|
1412
|
+
"min": 10000,
|
|
1413
|
+
"max": null
|
|
1414
|
+
}
|
|
1415
|
+
]
|
|
1416
|
+
},
|
|
1417
|
+
"standard_deduction": {
|
|
1418
|
+
"single": 2300,
|
|
1419
|
+
"married_filing_jointly": 4600
|
|
1420
|
+
},
|
|
1421
|
+
"source_year": 2026
|
|
1422
|
+
},
|
|
1423
|
+
"MO": {
|
|
1424
|
+
"name": "Missouri",
|
|
1425
|
+
"abbr": "MO",
|
|
1426
|
+
"tax_type": "progressive",
|
|
1427
|
+
"rpp": 90.1,
|
|
1428
|
+
"verify_2026": true,
|
|
1429
|
+
"brackets": {
|
|
1430
|
+
"single": [
|
|
1431
|
+
{
|
|
1432
|
+
"rate": 0.0,
|
|
1433
|
+
"min": 0,
|
|
1434
|
+
"max": 1348
|
|
1435
|
+
},
|
|
1436
|
+
{
|
|
1437
|
+
"rate": 0.02,
|
|
1438
|
+
"min": 1348,
|
|
1439
|
+
"max": 2696
|
|
1440
|
+
},
|
|
1441
|
+
{
|
|
1442
|
+
"rate": 0.025,
|
|
1443
|
+
"min": 2696,
|
|
1444
|
+
"max": 4044
|
|
1445
|
+
},
|
|
1446
|
+
{
|
|
1447
|
+
"rate": 0.03,
|
|
1448
|
+
"min": 4044,
|
|
1449
|
+
"max": 5392
|
|
1450
|
+
},
|
|
1451
|
+
{
|
|
1452
|
+
"rate": 0.035,
|
|
1453
|
+
"min": 5392,
|
|
1454
|
+
"max": 6740
|
|
1455
|
+
},
|
|
1456
|
+
{
|
|
1457
|
+
"rate": 0.04,
|
|
1458
|
+
"min": 6740,
|
|
1459
|
+
"max": 8088
|
|
1460
|
+
},
|
|
1461
|
+
{
|
|
1462
|
+
"rate": 0.045,
|
|
1463
|
+
"min": 8088,
|
|
1464
|
+
"max": 9436
|
|
1465
|
+
},
|
|
1466
|
+
{
|
|
1467
|
+
"rate": 0.047,
|
|
1468
|
+
"min": 9436,
|
|
1469
|
+
"max": null
|
|
1470
|
+
}
|
|
1471
|
+
],
|
|
1472
|
+
"married_filing_jointly": [
|
|
1473
|
+
{
|
|
1474
|
+
"rate": 0.0,
|
|
1475
|
+
"min": 0,
|
|
1476
|
+
"max": 1348
|
|
1477
|
+
},
|
|
1478
|
+
{
|
|
1479
|
+
"rate": 0.02,
|
|
1480
|
+
"min": 1348,
|
|
1481
|
+
"max": 2696
|
|
1482
|
+
},
|
|
1483
|
+
{
|
|
1484
|
+
"rate": 0.025,
|
|
1485
|
+
"min": 2696,
|
|
1486
|
+
"max": 4044
|
|
1487
|
+
},
|
|
1488
|
+
{
|
|
1489
|
+
"rate": 0.03,
|
|
1490
|
+
"min": 4044,
|
|
1491
|
+
"max": 5392
|
|
1492
|
+
},
|
|
1493
|
+
{
|
|
1494
|
+
"rate": 0.035,
|
|
1495
|
+
"min": 5392,
|
|
1496
|
+
"max": 6740
|
|
1497
|
+
},
|
|
1498
|
+
{
|
|
1499
|
+
"rate": 0.04,
|
|
1500
|
+
"min": 6740,
|
|
1501
|
+
"max": 8088
|
|
1502
|
+
},
|
|
1503
|
+
{
|
|
1504
|
+
"rate": 0.045,
|
|
1505
|
+
"min": 8088,
|
|
1506
|
+
"max": 9436
|
|
1507
|
+
},
|
|
1508
|
+
{
|
|
1509
|
+
"rate": 0.047,
|
|
1510
|
+
"min": 9436,
|
|
1511
|
+
"max": null
|
|
1512
|
+
}
|
|
1513
|
+
]
|
|
1514
|
+
},
|
|
1515
|
+
"notes": "First ~$1,348 untaxed. Top 4.7%.",
|
|
1516
|
+
"standard_deduction": {
|
|
1517
|
+
"single": 16100,
|
|
1518
|
+
"married_filing_jointly": 32200
|
|
1519
|
+
},
|
|
1520
|
+
"source_year": 2026
|
|
1521
|
+
},
|
|
1522
|
+
"MT": {
|
|
1523
|
+
"name": "Montana",
|
|
1524
|
+
"abbr": "MT",
|
|
1525
|
+
"tax_type": "progressive",
|
|
1526
|
+
"rpp": 95.4,
|
|
1527
|
+
"verify_2026": true,
|
|
1528
|
+
"brackets": {
|
|
1529
|
+
"single": [
|
|
1530
|
+
{
|
|
1531
|
+
"rate": 0.047,
|
|
1532
|
+
"min": 0,
|
|
1533
|
+
"max": 47500
|
|
1534
|
+
},
|
|
1535
|
+
{
|
|
1536
|
+
"rate": 0.0565,
|
|
1537
|
+
"min": 47500,
|
|
1538
|
+
"max": null
|
|
1539
|
+
}
|
|
1540
|
+
],
|
|
1541
|
+
"married_filing_jointly": [
|
|
1542
|
+
{
|
|
1543
|
+
"rate": 0.047,
|
|
1544
|
+
"min": 0,
|
|
1545
|
+
"max": 95000
|
|
1546
|
+
},
|
|
1547
|
+
{
|
|
1548
|
+
"rate": 0.0565,
|
|
1549
|
+
"min": 95000,
|
|
1550
|
+
"max": null
|
|
1551
|
+
}
|
|
1552
|
+
]
|
|
1553
|
+
},
|
|
1554
|
+
"notes": "Top 5.65% (2026, baisse 5.9%→5.65%).",
|
|
1555
|
+
"standard_deduction": {
|
|
1556
|
+
"single": 16100,
|
|
1557
|
+
"married_filing_jointly": 32200
|
|
1558
|
+
},
|
|
1559
|
+
"source_year": 2026
|
|
1560
|
+
},
|
|
1561
|
+
"NE": {
|
|
1562
|
+
"name": "Nebraska",
|
|
1563
|
+
"abbr": "NE",
|
|
1564
|
+
"tax_type": "progressive",
|
|
1565
|
+
"rpp": 91.9,
|
|
1566
|
+
"verify_2026": true,
|
|
1567
|
+
"brackets": {
|
|
1568
|
+
"single": [
|
|
1569
|
+
{
|
|
1570
|
+
"rate": 0.0246,
|
|
1571
|
+
"min": 0,
|
|
1572
|
+
"max": 4130
|
|
1573
|
+
},
|
|
1574
|
+
{
|
|
1575
|
+
"rate": 0.0351,
|
|
1576
|
+
"min": 4130,
|
|
1577
|
+
"max": 24760
|
|
1578
|
+
},
|
|
1579
|
+
{
|
|
1580
|
+
"rate": 0.0455,
|
|
1581
|
+
"min": 24760,
|
|
1582
|
+
"max": null
|
|
1583
|
+
}
|
|
1584
|
+
],
|
|
1585
|
+
"married_filing_jointly": [
|
|
1586
|
+
{
|
|
1587
|
+
"rate": 0.0246,
|
|
1588
|
+
"min": 0,
|
|
1589
|
+
"max": 8250
|
|
1590
|
+
},
|
|
1591
|
+
{
|
|
1592
|
+
"rate": 0.0351,
|
|
1593
|
+
"min": 8250,
|
|
1594
|
+
"max": 49530
|
|
1595
|
+
},
|
|
1596
|
+
{
|
|
1597
|
+
"rate": 0.0455,
|
|
1598
|
+
"min": 49530,
|
|
1599
|
+
"max": null
|
|
1600
|
+
}
|
|
1601
|
+
]
|
|
1602
|
+
},
|
|
1603
|
+
"notes": "Top 4.55% (2026, baisse 5.2%→4.55%; vers 3.99% en 2027).",
|
|
1604
|
+
"standard_deduction": {
|
|
1605
|
+
"single": 8850,
|
|
1606
|
+
"married_filing_jointly": 17700
|
|
1607
|
+
},
|
|
1608
|
+
"source_year": 2026
|
|
1609
|
+
},
|
|
1610
|
+
"NJ": {
|
|
1611
|
+
"name": "New Jersey",
|
|
1612
|
+
"abbr": "NJ",
|
|
1613
|
+
"tax_type": "progressive",
|
|
1614
|
+
"rpp": 110.4,
|
|
1615
|
+
"verify_2026": true,
|
|
1616
|
+
"brackets": {
|
|
1617
|
+
"single": [
|
|
1618
|
+
{
|
|
1619
|
+
"rate": 0.014,
|
|
1620
|
+
"min": 0,
|
|
1621
|
+
"max": 20000
|
|
1622
|
+
},
|
|
1623
|
+
{
|
|
1624
|
+
"rate": 0.0175,
|
|
1625
|
+
"min": 20000,
|
|
1626
|
+
"max": 35000
|
|
1627
|
+
},
|
|
1628
|
+
{
|
|
1629
|
+
"rate": 0.035,
|
|
1630
|
+
"min": 35000,
|
|
1631
|
+
"max": 40000
|
|
1632
|
+
},
|
|
1633
|
+
{
|
|
1634
|
+
"rate": 0.0553,
|
|
1635
|
+
"min": 40000,
|
|
1636
|
+
"max": 75000
|
|
1637
|
+
},
|
|
1638
|
+
{
|
|
1639
|
+
"rate": 0.0637,
|
|
1640
|
+
"min": 75000,
|
|
1641
|
+
"max": 500000
|
|
1642
|
+
},
|
|
1643
|
+
{
|
|
1644
|
+
"rate": 0.0897,
|
|
1645
|
+
"min": 500000,
|
|
1646
|
+
"max": 1000000
|
|
1647
|
+
},
|
|
1648
|
+
{
|
|
1649
|
+
"rate": 0.1075,
|
|
1650
|
+
"min": 1000000,
|
|
1651
|
+
"max": null
|
|
1652
|
+
}
|
|
1653
|
+
],
|
|
1654
|
+
"married_filing_jointly": [
|
|
1655
|
+
{
|
|
1656
|
+
"rate": 0.014,
|
|
1657
|
+
"min": 0,
|
|
1658
|
+
"max": 20000
|
|
1659
|
+
},
|
|
1660
|
+
{
|
|
1661
|
+
"rate": 0.0175,
|
|
1662
|
+
"min": 20000,
|
|
1663
|
+
"max": 50000
|
|
1664
|
+
},
|
|
1665
|
+
{
|
|
1666
|
+
"rate": 0.0245,
|
|
1667
|
+
"min": 50000,
|
|
1668
|
+
"max": 70000
|
|
1669
|
+
},
|
|
1670
|
+
{
|
|
1671
|
+
"rate": 0.035,
|
|
1672
|
+
"min": 70000,
|
|
1673
|
+
"max": 80000
|
|
1674
|
+
},
|
|
1675
|
+
{
|
|
1676
|
+
"rate": 0.0553,
|
|
1677
|
+
"min": 80000,
|
|
1678
|
+
"max": 150000
|
|
1679
|
+
},
|
|
1680
|
+
{
|
|
1681
|
+
"rate": 0.0637,
|
|
1682
|
+
"min": 150000,
|
|
1683
|
+
"max": 500000
|
|
1684
|
+
},
|
|
1685
|
+
{
|
|
1686
|
+
"rate": 0.0897,
|
|
1687
|
+
"min": 500000,
|
|
1688
|
+
"max": 1000000
|
|
1689
|
+
},
|
|
1690
|
+
{
|
|
1691
|
+
"rate": 0.1075,
|
|
1692
|
+
"min": 1000000,
|
|
1693
|
+
"max": null
|
|
1694
|
+
}
|
|
1695
|
+
]
|
|
1696
|
+
},
|
|
1697
|
+
"notes": "",
|
|
1698
|
+
"standard_deduction": {
|
|
1699
|
+
"single": 0,
|
|
1700
|
+
"married_filing_jointly": 0
|
|
1701
|
+
},
|
|
1702
|
+
"source_year": 2026
|
|
1703
|
+
},
|
|
1704
|
+
"NM": {
|
|
1705
|
+
"name": "New Mexico",
|
|
1706
|
+
"abbr": "NM",
|
|
1707
|
+
"tax_type": "progressive",
|
|
1708
|
+
"rpp": 91.0,
|
|
1709
|
+
"verify_2026": true,
|
|
1710
|
+
"brackets": {
|
|
1711
|
+
"single": [
|
|
1712
|
+
{
|
|
1713
|
+
"rate": 0.015,
|
|
1714
|
+
"min": 0,
|
|
1715
|
+
"max": 5500
|
|
1716
|
+
},
|
|
1717
|
+
{
|
|
1718
|
+
"rate": 0.032,
|
|
1719
|
+
"min": 5500,
|
|
1720
|
+
"max": 16500
|
|
1721
|
+
},
|
|
1722
|
+
{
|
|
1723
|
+
"rate": 0.043,
|
|
1724
|
+
"min": 16500,
|
|
1725
|
+
"max": 33500
|
|
1726
|
+
},
|
|
1727
|
+
{
|
|
1728
|
+
"rate": 0.047,
|
|
1729
|
+
"min": 33500,
|
|
1730
|
+
"max": 66500
|
|
1731
|
+
},
|
|
1732
|
+
{
|
|
1733
|
+
"rate": 0.049,
|
|
1734
|
+
"min": 66500,
|
|
1735
|
+
"max": 210000
|
|
1736
|
+
},
|
|
1737
|
+
{
|
|
1738
|
+
"rate": 0.059,
|
|
1739
|
+
"min": 210000,
|
|
1740
|
+
"max": null
|
|
1741
|
+
}
|
|
1742
|
+
],
|
|
1743
|
+
"married_filing_jointly": [
|
|
1744
|
+
{
|
|
1745
|
+
"rate": 0.015,
|
|
1746
|
+
"min": 0,
|
|
1747
|
+
"max": 8000
|
|
1748
|
+
},
|
|
1749
|
+
{
|
|
1750
|
+
"rate": 0.032,
|
|
1751
|
+
"min": 8000,
|
|
1752
|
+
"max": 25000
|
|
1753
|
+
},
|
|
1754
|
+
{
|
|
1755
|
+
"rate": 0.043,
|
|
1756
|
+
"min": 25000,
|
|
1757
|
+
"max": 50000
|
|
1758
|
+
},
|
|
1759
|
+
{
|
|
1760
|
+
"rate": 0.047,
|
|
1761
|
+
"min": 50000,
|
|
1762
|
+
"max": 100000
|
|
1763
|
+
},
|
|
1764
|
+
{
|
|
1765
|
+
"rate": 0.049,
|
|
1766
|
+
"min": 100000,
|
|
1767
|
+
"max": 315000
|
|
1768
|
+
},
|
|
1769
|
+
{
|
|
1770
|
+
"rate": 0.059,
|
|
1771
|
+
"min": 315000,
|
|
1772
|
+
"max": null
|
|
1773
|
+
}
|
|
1774
|
+
]
|
|
1775
|
+
},
|
|
1776
|
+
"notes": "",
|
|
1777
|
+
"standard_deduction": {
|
|
1778
|
+
"single": 16100,
|
|
1779
|
+
"married_filing_jointly": 32200
|
|
1780
|
+
},
|
|
1781
|
+
"source_year": 2026
|
|
1782
|
+
},
|
|
1783
|
+
"NY": {
|
|
1784
|
+
"name": "New York",
|
|
1785
|
+
"abbr": "NY",
|
|
1786
|
+
"tax_type": "progressive",
|
|
1787
|
+
"rpp": 116.4,
|
|
1788
|
+
"verify_2026": true,
|
|
1789
|
+
"brackets": {
|
|
1790
|
+
"single": [
|
|
1791
|
+
{
|
|
1792
|
+
"rate": 0.039,
|
|
1793
|
+
"min": 0,
|
|
1794
|
+
"max": 8500
|
|
1795
|
+
},
|
|
1796
|
+
{
|
|
1797
|
+
"rate": 0.044,
|
|
1798
|
+
"min": 8500,
|
|
1799
|
+
"max": 11700
|
|
1800
|
+
},
|
|
1801
|
+
{
|
|
1802
|
+
"rate": 0.0515,
|
|
1803
|
+
"min": 11700,
|
|
1804
|
+
"max": 13900
|
|
1805
|
+
},
|
|
1806
|
+
{
|
|
1807
|
+
"rate": 0.054,
|
|
1808
|
+
"min": 13900,
|
|
1809
|
+
"max": 80650
|
|
1810
|
+
},
|
|
1811
|
+
{
|
|
1812
|
+
"rate": 0.059,
|
|
1813
|
+
"min": 80650,
|
|
1814
|
+
"max": 215400
|
|
1815
|
+
},
|
|
1816
|
+
{
|
|
1817
|
+
"rate": 0.0685,
|
|
1818
|
+
"min": 215400,
|
|
1819
|
+
"max": 1077550
|
|
1820
|
+
},
|
|
1821
|
+
{
|
|
1822
|
+
"rate": 0.0965,
|
|
1823
|
+
"min": 1077550,
|
|
1824
|
+
"max": 5000000
|
|
1825
|
+
},
|
|
1826
|
+
{
|
|
1827
|
+
"rate": 0.103,
|
|
1828
|
+
"min": 5000000,
|
|
1829
|
+
"max": 25000000
|
|
1830
|
+
},
|
|
1831
|
+
{
|
|
1832
|
+
"rate": 0.109,
|
|
1833
|
+
"min": 25000000,
|
|
1834
|
+
"max": null
|
|
1835
|
+
}
|
|
1836
|
+
],
|
|
1837
|
+
"married_filing_jointly": [
|
|
1838
|
+
{
|
|
1839
|
+
"rate": 0.039,
|
|
1840
|
+
"min": 0,
|
|
1841
|
+
"max": 17150
|
|
1842
|
+
},
|
|
1843
|
+
{
|
|
1844
|
+
"rate": 0.044,
|
|
1845
|
+
"min": 17150,
|
|
1846
|
+
"max": 23600
|
|
1847
|
+
},
|
|
1848
|
+
{
|
|
1849
|
+
"rate": 0.0515,
|
|
1850
|
+
"min": 23600,
|
|
1851
|
+
"max": 27900
|
|
1852
|
+
},
|
|
1853
|
+
{
|
|
1854
|
+
"rate": 0.054,
|
|
1855
|
+
"min": 27900,
|
|
1856
|
+
"max": 161550
|
|
1857
|
+
},
|
|
1858
|
+
{
|
|
1859
|
+
"rate": 0.059,
|
|
1860
|
+
"min": 161550,
|
|
1861
|
+
"max": 323200
|
|
1862
|
+
},
|
|
1863
|
+
{
|
|
1864
|
+
"rate": 0.0685,
|
|
1865
|
+
"min": 323200,
|
|
1866
|
+
"max": 2155350
|
|
1867
|
+
},
|
|
1868
|
+
{
|
|
1869
|
+
"rate": 0.0965,
|
|
1870
|
+
"min": 2155350,
|
|
1871
|
+
"max": 5000000
|
|
1872
|
+
},
|
|
1873
|
+
{
|
|
1874
|
+
"rate": 0.103,
|
|
1875
|
+
"min": 5000000,
|
|
1876
|
+
"max": 25000000
|
|
1877
|
+
},
|
|
1878
|
+
{
|
|
1879
|
+
"rate": 0.109,
|
|
1880
|
+
"min": 25000000,
|
|
1881
|
+
"max": null
|
|
1882
|
+
}
|
|
1883
|
+
]
|
|
1884
|
+
},
|
|
1885
|
+
"extra": {
|
|
1886
|
+
"nyc_tax_top": 0.03876,
|
|
1887
|
+
"yonkers_resident": 0.01675,
|
|
1888
|
+
"mctmt": 0.0034
|
|
1889
|
+
},
|
|
1890
|
+
"notes": "NYC local tax +3% to 3.876%. Yonkers surcharge. Benefit recapture for high earners.",
|
|
1891
|
+
"standard_deduction": {
|
|
1892
|
+
"single": 8000,
|
|
1893
|
+
"married_filing_jointly": 16050
|
|
1894
|
+
},
|
|
1895
|
+
"source_year": 2026
|
|
1896
|
+
},
|
|
1897
|
+
"ND": {
|
|
1898
|
+
"name": "North Dakota",
|
|
1899
|
+
"abbr": "ND",
|
|
1900
|
+
"tax_type": "progressive",
|
|
1901
|
+
"rpp": 92.4,
|
|
1902
|
+
"verify_2026": true,
|
|
1903
|
+
"brackets": {
|
|
1904
|
+
"single": [
|
|
1905
|
+
{
|
|
1906
|
+
"rate": 0.0,
|
|
1907
|
+
"min": 0,
|
|
1908
|
+
"max": 48475
|
|
1909
|
+
},
|
|
1910
|
+
{
|
|
1911
|
+
"rate": 0.0195,
|
|
1912
|
+
"min": 48475,
|
|
1913
|
+
"max": 244825
|
|
1914
|
+
},
|
|
1915
|
+
{
|
|
1916
|
+
"rate": 0.025,
|
|
1917
|
+
"min": 244825,
|
|
1918
|
+
"max": null
|
|
1919
|
+
}
|
|
1920
|
+
],
|
|
1921
|
+
"married_filing_jointly": [
|
|
1922
|
+
{
|
|
1923
|
+
"rate": 0.0,
|
|
1924
|
+
"min": 0,
|
|
1925
|
+
"max": 80975
|
|
1926
|
+
},
|
|
1927
|
+
{
|
|
1928
|
+
"rate": 0.0195,
|
|
1929
|
+
"min": 80975,
|
|
1930
|
+
"max": 298075
|
|
1931
|
+
},
|
|
1932
|
+
{
|
|
1933
|
+
"rate": 0.025,
|
|
1934
|
+
"min": 298075,
|
|
1935
|
+
"max": null
|
|
1936
|
+
}
|
|
1937
|
+
]
|
|
1938
|
+
},
|
|
1939
|
+
"notes": "First $48,475 untaxed (single).",
|
|
1940
|
+
"standard_deduction": {
|
|
1941
|
+
"single": 16100,
|
|
1942
|
+
"married_filing_jointly": 32200
|
|
1943
|
+
},
|
|
1944
|
+
"source_year": 2026
|
|
1945
|
+
},
|
|
1946
|
+
"OH": {
|
|
1947
|
+
"name": "Ohio",
|
|
1948
|
+
"abbr": "OH",
|
|
1949
|
+
"tax_type": "progressive",
|
|
1950
|
+
"rpp": 89.8,
|
|
1951
|
+
"verify_2026": true,
|
|
1952
|
+
"brackets": {
|
|
1953
|
+
"single": [
|
|
1954
|
+
{
|
|
1955
|
+
"rate": 0.0,
|
|
1956
|
+
"min": 0,
|
|
1957
|
+
"max": 26050
|
|
1958
|
+
},
|
|
1959
|
+
{
|
|
1960
|
+
"rate": 0.0275,
|
|
1961
|
+
"min": 26050,
|
|
1962
|
+
"max": null
|
|
1963
|
+
}
|
|
1964
|
+
],
|
|
1965
|
+
"married_filing_jointly": [
|
|
1966
|
+
{
|
|
1967
|
+
"rate": 0.0,
|
|
1968
|
+
"min": 0,
|
|
1969
|
+
"max": 26050
|
|
1970
|
+
},
|
|
1971
|
+
{
|
|
1972
|
+
"rate": 0.0275,
|
|
1973
|
+
"min": 26050,
|
|
1974
|
+
"max": null
|
|
1975
|
+
}
|
|
1976
|
+
]
|
|
1977
|
+
},
|
|
1978
|
+
"notes": "Flat 2.75% au-dessus de $26,050 (2026, HB96). Municipalités 1-3% en sus.",
|
|
1979
|
+
"standard_deduction": {
|
|
1980
|
+
"single": 0,
|
|
1981
|
+
"married_filing_jointly": 0
|
|
1982
|
+
},
|
|
1983
|
+
"source_year": 2026
|
|
1984
|
+
},
|
|
1985
|
+
"OK": {
|
|
1986
|
+
"name": "Oklahoma",
|
|
1987
|
+
"abbr": "OK",
|
|
1988
|
+
"tax_type": "progressive",
|
|
1989
|
+
"rpp": 88.5,
|
|
1990
|
+
"verify_2026": true,
|
|
1991
|
+
"brackets": {
|
|
1992
|
+
"single": [
|
|
1993
|
+
{
|
|
1994
|
+
"rate": 0.025,
|
|
1995
|
+
"min": 0,
|
|
1996
|
+
"max": 4900
|
|
1997
|
+
},
|
|
1998
|
+
{
|
|
1999
|
+
"rate": 0.035,
|
|
2000
|
+
"min": 4900,
|
|
2001
|
+
"max": 7200
|
|
2002
|
+
},
|
|
2003
|
+
{
|
|
2004
|
+
"rate": 0.045,
|
|
2005
|
+
"min": 7200,
|
|
2006
|
+
"max": null
|
|
2007
|
+
}
|
|
2008
|
+
],
|
|
2009
|
+
"married_filing_jointly": [
|
|
2010
|
+
{
|
|
2011
|
+
"rate": 0.025,
|
|
2012
|
+
"min": 0,
|
|
2013
|
+
"max": 9800
|
|
2014
|
+
},
|
|
2015
|
+
{
|
|
2016
|
+
"rate": 0.035,
|
|
2017
|
+
"min": 9800,
|
|
2018
|
+
"max": 14400
|
|
2019
|
+
},
|
|
2020
|
+
{
|
|
2021
|
+
"rate": 0.045,
|
|
2022
|
+
"min": 14400,
|
|
2023
|
+
"max": null
|
|
2024
|
+
}
|
|
2025
|
+
]
|
|
2026
|
+
},
|
|
2027
|
+
"notes": "Collapsé à 3 paliers, top 4.5% (2026, HB 2764).",
|
|
2028
|
+
"standard_deduction": {
|
|
2029
|
+
"single": 6350,
|
|
2030
|
+
"married_filing_jointly": 12700
|
|
2031
|
+
},
|
|
2032
|
+
"source_year": 2026
|
|
2033
|
+
},
|
|
2034
|
+
"OR": {
|
|
2035
|
+
"name": "Oregon",
|
|
2036
|
+
"abbr": "OR",
|
|
2037
|
+
"tax_type": "progressive",
|
|
2038
|
+
"rpp": 100.7,
|
|
2039
|
+
"verify_2026": true,
|
|
2040
|
+
"brackets": {
|
|
2041
|
+
"single": [
|
|
2042
|
+
{
|
|
2043
|
+
"rate": 0.0475,
|
|
2044
|
+
"min": 0,
|
|
2045
|
+
"max": 4550
|
|
2046
|
+
},
|
|
2047
|
+
{
|
|
2048
|
+
"rate": 0.0675,
|
|
2049
|
+
"min": 4550,
|
|
2050
|
+
"max": 11400
|
|
2051
|
+
},
|
|
2052
|
+
{
|
|
2053
|
+
"rate": 0.0875,
|
|
2054
|
+
"min": 11400,
|
|
2055
|
+
"max": 125000
|
|
2056
|
+
},
|
|
2057
|
+
{
|
|
2058
|
+
"rate": 0.099,
|
|
2059
|
+
"min": 125000,
|
|
2060
|
+
"max": null
|
|
2061
|
+
}
|
|
2062
|
+
],
|
|
2063
|
+
"married_filing_jointly": [
|
|
2064
|
+
{
|
|
2065
|
+
"rate": 0.0475,
|
|
2066
|
+
"min": 0,
|
|
2067
|
+
"max": 9100
|
|
2068
|
+
},
|
|
2069
|
+
{
|
|
2070
|
+
"rate": 0.0675,
|
|
2071
|
+
"min": 9100,
|
|
2072
|
+
"max": 22800
|
|
2073
|
+
},
|
|
2074
|
+
{
|
|
2075
|
+
"rate": 0.0875,
|
|
2076
|
+
"min": 22800,
|
|
2077
|
+
"max": 250000
|
|
2078
|
+
},
|
|
2079
|
+
{
|
|
2080
|
+
"rate": 0.099,
|
|
2081
|
+
"min": 250000,
|
|
2082
|
+
"max": null
|
|
2083
|
+
}
|
|
2084
|
+
]
|
|
2085
|
+
},
|
|
2086
|
+
"extra": {
|
|
2087
|
+
"transit_tax": 0.001
|
|
2088
|
+
},
|
|
2089
|
+
"notes": "Statewide transit tax 0.1%. No sales tax.",
|
|
2090
|
+
"standard_deduction": {
|
|
2091
|
+
"single": 2910,
|
|
2092
|
+
"married_filing_jointly": 5820
|
|
2093
|
+
},
|
|
2094
|
+
"source_year": 2026
|
|
2095
|
+
},
|
|
2096
|
+
"RI": {
|
|
2097
|
+
"name": "Rhode Island",
|
|
2098
|
+
"abbr": "RI",
|
|
2099
|
+
"tax_type": "progressive",
|
|
2100
|
+
"rpp": 101.7,
|
|
2101
|
+
"verify_2026": true,
|
|
2102
|
+
"brackets": {
|
|
2103
|
+
"single": [
|
|
2104
|
+
{
|
|
2105
|
+
"rate": 0.0375,
|
|
2106
|
+
"min": 0,
|
|
2107
|
+
"max": 82050
|
|
2108
|
+
},
|
|
2109
|
+
{
|
|
2110
|
+
"rate": 0.0475,
|
|
2111
|
+
"min": 82050,
|
|
2112
|
+
"max": 186450
|
|
2113
|
+
},
|
|
2114
|
+
{
|
|
2115
|
+
"rate": 0.0599,
|
|
2116
|
+
"min": 186450,
|
|
2117
|
+
"max": null
|
|
2118
|
+
}
|
|
2119
|
+
],
|
|
2120
|
+
"married_filing_jointly": [
|
|
2121
|
+
{
|
|
2122
|
+
"rate": 0.0375,
|
|
2123
|
+
"min": 0,
|
|
2124
|
+
"max": 82050
|
|
2125
|
+
},
|
|
2126
|
+
{
|
|
2127
|
+
"rate": 0.0475,
|
|
2128
|
+
"min": 82050,
|
|
2129
|
+
"max": 186450
|
|
2130
|
+
},
|
|
2131
|
+
{
|
|
2132
|
+
"rate": 0.0599,
|
|
2133
|
+
"min": 186450,
|
|
2134
|
+
"max": null
|
|
2135
|
+
}
|
|
2136
|
+
]
|
|
2137
|
+
},
|
|
2138
|
+
"notes": "",
|
|
2139
|
+
"standard_deduction": {
|
|
2140
|
+
"single": 11200,
|
|
2141
|
+
"married_filing_jointly": 22400
|
|
2142
|
+
},
|
|
2143
|
+
"source_year": 2026
|
|
2144
|
+
},
|
|
2145
|
+
"SC": {
|
|
2146
|
+
"name": "South Carolina",
|
|
2147
|
+
"abbr": "SC",
|
|
2148
|
+
"tax_type": "progressive",
|
|
2149
|
+
"rpp": 92.7,
|
|
2150
|
+
"verify_2026": true,
|
|
2151
|
+
"brackets": {
|
|
2152
|
+
"single": [
|
|
2153
|
+
{
|
|
2154
|
+
"rate": 0.0199,
|
|
2155
|
+
"min": 0,
|
|
2156
|
+
"max": 30000
|
|
2157
|
+
},
|
|
2158
|
+
{
|
|
2159
|
+
"rate": 0.0521,
|
|
2160
|
+
"min": 30000,
|
|
2161
|
+
"max": null
|
|
2162
|
+
}
|
|
2163
|
+
],
|
|
2164
|
+
"married_filing_jointly": [
|
|
2165
|
+
{
|
|
2166
|
+
"rate": 0.0199,
|
|
2167
|
+
"min": 0,
|
|
2168
|
+
"max": 30000
|
|
2169
|
+
},
|
|
2170
|
+
{
|
|
2171
|
+
"rate": 0.0521,
|
|
2172
|
+
"min": 30000,
|
|
2173
|
+
"max": null
|
|
2174
|
+
}
|
|
2175
|
+
]
|
|
2176
|
+
},
|
|
2177
|
+
"notes": "Two-bracket 2026 schedule (H.4216): 1.99% under $30,000, 5.21% at/above. SC Income Adjusted Deduction ($15,000) replaces the standard deduction. Source: SC DOR.",
|
|
2178
|
+
"standard_deduction": {
|
|
2179
|
+
"single": 15000,
|
|
2180
|
+
"married_filing_jointly": 15000
|
|
2181
|
+
},
|
|
2182
|
+
"source_year": 2026
|
|
2183
|
+
},
|
|
2184
|
+
"VT": {
|
|
2185
|
+
"name": "Vermont",
|
|
2186
|
+
"abbr": "VT",
|
|
2187
|
+
"tax_type": "progressive",
|
|
2188
|
+
"rpp": 100.7,
|
|
2189
|
+
"verify_2026": true,
|
|
2190
|
+
"brackets": {
|
|
2191
|
+
"single": [
|
|
2192
|
+
{
|
|
2193
|
+
"rate": 0.0335,
|
|
2194
|
+
"min": 0,
|
|
2195
|
+
"max": 49400
|
|
2196
|
+
},
|
|
2197
|
+
{
|
|
2198
|
+
"rate": 0.066,
|
|
2199
|
+
"min": 49400,
|
|
2200
|
+
"max": 119700
|
|
2201
|
+
},
|
|
2202
|
+
{
|
|
2203
|
+
"rate": 0.076,
|
|
2204
|
+
"min": 119700,
|
|
2205
|
+
"max": 249700
|
|
2206
|
+
},
|
|
2207
|
+
{
|
|
2208
|
+
"rate": 0.0875,
|
|
2209
|
+
"min": 249700,
|
|
2210
|
+
"max": null
|
|
2211
|
+
}
|
|
2212
|
+
],
|
|
2213
|
+
"married_filing_jointly": [
|
|
2214
|
+
{
|
|
2215
|
+
"rate": 0.0335,
|
|
2216
|
+
"min": 0,
|
|
2217
|
+
"max": 82500
|
|
2218
|
+
},
|
|
2219
|
+
{
|
|
2220
|
+
"rate": 0.066,
|
|
2221
|
+
"min": 82500,
|
|
2222
|
+
"max": 199450
|
|
2223
|
+
},
|
|
2224
|
+
{
|
|
2225
|
+
"rate": 0.076,
|
|
2226
|
+
"min": 199450,
|
|
2227
|
+
"max": 304000
|
|
2228
|
+
},
|
|
2229
|
+
{
|
|
2230
|
+
"rate": 0.0875,
|
|
2231
|
+
"min": 304000,
|
|
2232
|
+
"max": null
|
|
2233
|
+
}
|
|
2234
|
+
]
|
|
2235
|
+
},
|
|
2236
|
+
"notes": "",
|
|
2237
|
+
"standard_deduction": {
|
|
2238
|
+
"single": 7650,
|
|
2239
|
+
"married_filing_jointly": 15300
|
|
2240
|
+
},
|
|
2241
|
+
"source_year": 2026
|
|
2242
|
+
},
|
|
2243
|
+
"VA": {
|
|
2244
|
+
"name": "Virginia",
|
|
2245
|
+
"abbr": "VA",
|
|
2246
|
+
"tax_type": "progressive",
|
|
2247
|
+
"rpp": 102.6,
|
|
2248
|
+
"verify_2026": true,
|
|
2249
|
+
"brackets": {
|
|
2250
|
+
"single": [
|
|
2251
|
+
{
|
|
2252
|
+
"rate": 0.02,
|
|
2253
|
+
"min": 0,
|
|
2254
|
+
"max": 3000
|
|
2255
|
+
},
|
|
2256
|
+
{
|
|
2257
|
+
"rate": 0.03,
|
|
2258
|
+
"min": 3000,
|
|
2259
|
+
"max": 5000
|
|
2260
|
+
},
|
|
2261
|
+
{
|
|
2262
|
+
"rate": 0.05,
|
|
2263
|
+
"min": 5000,
|
|
2264
|
+
"max": 17000
|
|
2265
|
+
},
|
|
2266
|
+
{
|
|
2267
|
+
"rate": 0.0575,
|
|
2268
|
+
"min": 17000,
|
|
2269
|
+
"max": null
|
|
2270
|
+
}
|
|
2271
|
+
],
|
|
2272
|
+
"married_filing_jointly": [
|
|
2273
|
+
{
|
|
2274
|
+
"rate": 0.02,
|
|
2275
|
+
"min": 0,
|
|
2276
|
+
"max": 3000
|
|
2277
|
+
},
|
|
2278
|
+
{
|
|
2279
|
+
"rate": 0.03,
|
|
2280
|
+
"min": 3000,
|
|
2281
|
+
"max": 5000
|
|
2282
|
+
},
|
|
2283
|
+
{
|
|
2284
|
+
"rate": 0.05,
|
|
2285
|
+
"min": 5000,
|
|
2286
|
+
"max": 17000
|
|
2287
|
+
},
|
|
2288
|
+
{
|
|
2289
|
+
"rate": 0.0575,
|
|
2290
|
+
"min": 17000,
|
|
2291
|
+
"max": null
|
|
2292
|
+
}
|
|
2293
|
+
]
|
|
2294
|
+
},
|
|
2295
|
+
"notes": "Top bracket dès $17,000.",
|
|
2296
|
+
"standard_deduction": {
|
|
2297
|
+
"single": 8750,
|
|
2298
|
+
"married_filing_jointly": 17500
|
|
2299
|
+
},
|
|
2300
|
+
"source_year": 2026
|
|
2301
|
+
},
|
|
2302
|
+
"WV": {
|
|
2303
|
+
"name": "West Virginia",
|
|
2304
|
+
"abbr": "WV",
|
|
2305
|
+
"tax_type": "progressive",
|
|
2306
|
+
"rpp": 91.0,
|
|
2307
|
+
"verify_2026": true,
|
|
2308
|
+
"brackets": {
|
|
2309
|
+
"single": [
|
|
2310
|
+
{
|
|
2311
|
+
"rate": 0.0211,
|
|
2312
|
+
"min": 0,
|
|
2313
|
+
"max": 10000
|
|
2314
|
+
},
|
|
2315
|
+
{
|
|
2316
|
+
"rate": 0.0281,
|
|
2317
|
+
"min": 10000,
|
|
2318
|
+
"max": 25000
|
|
2319
|
+
},
|
|
2320
|
+
{
|
|
2321
|
+
"rate": 0.0316,
|
|
2322
|
+
"min": 25000,
|
|
2323
|
+
"max": 40000
|
|
2324
|
+
},
|
|
2325
|
+
{
|
|
2326
|
+
"rate": 0.0422,
|
|
2327
|
+
"min": 40000,
|
|
2328
|
+
"max": 60000
|
|
2329
|
+
},
|
|
2330
|
+
{
|
|
2331
|
+
"rate": 0.0458,
|
|
2332
|
+
"min": 60000,
|
|
2333
|
+
"max": null
|
|
2334
|
+
}
|
|
2335
|
+
],
|
|
2336
|
+
"married_filing_jointly": [
|
|
2337
|
+
{
|
|
2338
|
+
"rate": 0.0211,
|
|
2339
|
+
"min": 0,
|
|
2340
|
+
"max": 10000
|
|
2341
|
+
},
|
|
2342
|
+
{
|
|
2343
|
+
"rate": 0.0281,
|
|
2344
|
+
"min": 10000,
|
|
2345
|
+
"max": 25000
|
|
2346
|
+
},
|
|
2347
|
+
{
|
|
2348
|
+
"rate": 0.0316,
|
|
2349
|
+
"min": 25000,
|
|
2350
|
+
"max": 40000
|
|
2351
|
+
},
|
|
2352
|
+
{
|
|
2353
|
+
"rate": 0.0422,
|
|
2354
|
+
"min": 40000,
|
|
2355
|
+
"max": 60000
|
|
2356
|
+
},
|
|
2357
|
+
{
|
|
2358
|
+
"rate": 0.0458,
|
|
2359
|
+
"min": 60000,
|
|
2360
|
+
"max": null
|
|
2361
|
+
}
|
|
2362
|
+
]
|
|
2363
|
+
},
|
|
2364
|
+
"notes": "5% across-the-board cut for 2026 (SB 392): 2.11% to 4.58%. Personal exemptions of $2,000 each apply. Source: WV Tax Division.",
|
|
2365
|
+
"standard_deduction": {
|
|
2366
|
+
"single": 0,
|
|
2367
|
+
"married_filing_jointly": 0
|
|
2368
|
+
},
|
|
2369
|
+
"source_year": 2026
|
|
2370
|
+
},
|
|
2371
|
+
"WI": {
|
|
2372
|
+
"name": "Wisconsin",
|
|
2373
|
+
"abbr": "WI",
|
|
2374
|
+
"tax_type": "progressive",
|
|
2375
|
+
"rpp": 92.6,
|
|
2376
|
+
"verify_2026": true,
|
|
2377
|
+
"brackets": {
|
|
2378
|
+
"single": [
|
|
2379
|
+
{
|
|
2380
|
+
"rate": 0.035,
|
|
2381
|
+
"min": 0,
|
|
2382
|
+
"max": 14680
|
|
2383
|
+
},
|
|
2384
|
+
{
|
|
2385
|
+
"rate": 0.044,
|
|
2386
|
+
"min": 14680,
|
|
2387
|
+
"max": 50480
|
|
2388
|
+
},
|
|
2389
|
+
{
|
|
2390
|
+
"rate": 0.053,
|
|
2391
|
+
"min": 50480,
|
|
2392
|
+
"max": 323290
|
|
2393
|
+
},
|
|
2394
|
+
{
|
|
2395
|
+
"rate": 0.0765,
|
|
2396
|
+
"min": 323290,
|
|
2397
|
+
"max": null
|
|
2398
|
+
}
|
|
2399
|
+
],
|
|
2400
|
+
"married_filing_jointly": [
|
|
2401
|
+
{
|
|
2402
|
+
"rate": 0.035,
|
|
2403
|
+
"min": 0,
|
|
2404
|
+
"max": 20150
|
|
2405
|
+
},
|
|
2406
|
+
{
|
|
2407
|
+
"rate": 0.044,
|
|
2408
|
+
"min": 20150,
|
|
2409
|
+
"max": 69260
|
|
2410
|
+
},
|
|
2411
|
+
{
|
|
2412
|
+
"rate": 0.053,
|
|
2413
|
+
"min": 69260,
|
|
2414
|
+
"max": 443630
|
|
2415
|
+
},
|
|
2416
|
+
{
|
|
2417
|
+
"rate": 0.0765,
|
|
2418
|
+
"min": 443630,
|
|
2419
|
+
"max": null
|
|
2420
|
+
}
|
|
2421
|
+
]
|
|
2422
|
+
},
|
|
2423
|
+
"notes": "Four brackets 3.50% to 7.65% for 2026; sliding-scale standard deduction that phases out with income. Source: Wisconsin DOR.",
|
|
2424
|
+
"standard_deduction": {
|
|
2425
|
+
"single": 13960,
|
|
2426
|
+
"married_filing_jointly": 25840
|
|
2427
|
+
},
|
|
2428
|
+
"source_year": 2026
|
|
2429
|
+
}
|
|
2430
|
+
}
|
|
2431
|
+
}
|