{
  "meta": {
    "source": "https://paychecknew.us",
    "name": "PaycheckNew US federal and state tax rates",
    "federalTaxYear": "2026",
    "stateTaxYear": "2025",
    "federalYearsCovered": [
      "2022",
      "2023",
      "2024",
      "2025",
      "2026"
    ],
    "jurisdictions": 51,
    "reviewedOn": "2026-09-03",
    "license": "Free to use with attribution and a link to https://paychecknew.us. Figures are read from IRS releases and each state's own department of revenue; see https://paychecknew.us/about/ for the method and https://paychecknew.us/corrections/ for every error found so far. No warranty, https://paychecknew.us/terms/.",
    "primarySource": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill",
    "documentation": "https://paychecknew.us/tax-data/",
    "corrections": "https://paychecknew.us/corrections/",
    "note": "State figures are one year behind the federal ones because the IRS publishes ahead of the states. Both years are named above rather than blended."
  },
  "verificationSummary": {
    "anchored": 26,
    "total": 51,
    "figures": 39,
    "method": "Each anchor reproduces a figure the department itself printed, asserted before the site is allowed to build. Jurisdictions absent from `verification` are transcribed from the department's document but not yet reproduced against a printed figure."
  },
  "federal": {
    "2022": {
      "standardDeduction": {
        "single": 12950,
        "married": 25900,
        "hoh": 19400
      },
      "brackets": {
        "single": [
          [
            10275,
            0.1
          ],
          [
            41775,
            0.12
          ],
          [
            89075,
            0.22
          ],
          [
            170050,
            0.24
          ],
          [
            215950,
            0.32
          ],
          [
            539900,
            0.35
          ],
          [
            null,
            0.37
          ]
        ],
        "married": [
          [
            20550,
            0.1
          ],
          [
            83550,
            0.12
          ],
          [
            178150,
            0.22
          ],
          [
            340100,
            0.24
          ],
          [
            431900,
            0.32
          ],
          [
            647850,
            0.35
          ],
          [
            null,
            0.37
          ]
        ],
        "hoh": [
          [
            14650,
            0.1
          ],
          [
            55900,
            0.12
          ],
          [
            89050,
            0.22
          ],
          [
            170050,
            0.24
          ],
          [
            215950,
            0.32
          ],
          [
            539900,
            0.35
          ],
          [
            null,
            0.37
          ]
        ]
      },
      "socialSecurityWageBase": 147000,
      "socialSecurityRate": 0.062,
      "medicareRate": 0.0145,
      "additionalMedicareRate": 0.009,
      "additionalMedicareThreshold": {
        "single": 200000,
        "married": 250000,
        "hoh": 200000
      },
      "childTaxCredit": {
        "perChild": 2000,
        "refundableCap": 1500,
        "perOther": 500,
        "phaseOutStart": {
          "single": 200000,
          "married": 400000,
          "hoh": 200000
        }
      },
      "supplementalWithholding": {
        "rate": 0.22,
        "highRate": 0.37,
        "threshold": 1000000
      },
      "sourceUrl": "https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2022"
    },
    "2023": {
      "standardDeduction": {
        "single": 13850,
        "married": 27700,
        "hoh": 20800
      },
      "brackets": {
        "single": [
          [
            11000,
            0.1
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          [
            44725,
            0.12
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          [
            95375,
            0.22
          ],
          [
            182100,
            0.24
          ],
          [
            231250,
            0.32
          ],
          [
            578125,
            0.35
          ],
          [
            null,
            0.37
          ]
        ],
        "married": [
          [
            22000,
            0.1
          ],
          [
            89450,
            0.12
          ],
          [
            190750,
            0.22
          ],
          [
            364200,
            0.24
          ],
          [
            462500,
            0.32
          ],
          [
            693750,
            0.35
          ],
          [
            null,
            0.37
          ]
        ],
        "hoh": [
          [
            15700,
            0.1
          ],
          [
            59850,
            0.12
          ],
          [
            95350,
            0.22
          ],
          [
            182100,
            0.24
          ],
          [
            231250,
            0.32
          ],
          [
            578100,
            0.35
          ],
          [
            null,
            0.37
          ]
        ]
      },
      "socialSecurityWageBase": 160200,
      "socialSecurityRate": 0.062,
      "medicareRate": 0.0145,
      "additionalMedicareRate": 0.009,
      "additionalMedicareThreshold": {
        "single": 200000,
        "married": 250000,
        "hoh": 200000
      },
      "childTaxCredit": {
        "perChild": 2000,
        "refundableCap": 1600,
        "perOther": 500,
        "phaseOutStart": {
          "single": 200000,
          "married": 400000,
          "hoh": 200000
        }
      },
      "supplementalWithholding": {
        "rate": 0.22,
        "highRate": 0.37,
        "threshold": 1000000
      },
      "sourceUrl": "https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2023"
    },
    "2024": {
      "standardDeduction": {
        "single": 14600,
        "married": 29200,
        "hoh": 21900
      },
      "brackets": {
        "single": [
          [
            11600,
            0.1
          ],
          [
            47150,
            0.12
          ],
          [
            100525,
            0.22
          ],
          [
            191950,
            0.24
          ],
          [
            243725,
            0.32
          ],
          [
            609350,
            0.35
          ],
          [
            null,
            0.37
          ]
        ],
        "married": [
          [
            23200,
            0.1
          ],
          [
            94300,
            0.12
          ],
          [
            201050,
            0.22
          ],
          [
            383900,
            0.24
          ],
          [
            487450,
            0.32
          ],
          [
            731200,
            0.35
          ],
          [
            null,
            0.37
          ]
        ],
        "hoh": [
          [
            16550,
            0.1
          ],
          [
            63100,
            0.12
          ],
          [
            100500,
            0.22
          ],
          [
            191950,
            0.24
          ],
          [
            243700,
            0.32
          ],
          [
            609350,
            0.35
          ],
          [
            null,
            0.37
          ]
        ]
      },
      "socialSecurityWageBase": 168600,
      "socialSecurityRate": 0.062,
      "medicareRate": 0.0145,
      "additionalMedicareRate": 0.009,
      "additionalMedicareThreshold": {
        "single": 200000,
        "married": 250000,
        "hoh": 200000
      },
      "childTaxCredit": {
        "perChild": 2000,
        "refundableCap": 1700,
        "perOther": 500,
        "phaseOutStart": {
          "single": 200000,
          "married": 400000,
          "hoh": 200000
        }
      },
      "supplementalWithholding": {
        "rate": 0.22,
        "highRate": 0.37,
        "threshold": 1000000
      },
      "sourceUrl": "https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2024"
    },
    "2025": {
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "brackets": {
        "single": [
          [
            11925,
            0.1
          ],
          [
            48475,
            0.12
          ],
          [
            103350,
            0.22
          ],
          [
            197300,
            0.24
          ],
          [
            250525,
            0.32
          ],
          [
            626350,
            0.35
          ],
          [
            null,
            0.37
          ]
        ],
        "married": [
          [
            23850,
            0.1
          ],
          [
            96950,
            0.12
          ],
          [
            206700,
            0.22
          ],
          [
            394600,
            0.24
          ],
          [
            501050,
            0.32
          ],
          [
            751600,
            0.35
          ],
          [
            null,
            0.37
          ]
        ],
        "hoh": [
          [
            17000,
            0.1
          ],
          [
            64850,
            0.12
          ],
          [
            103350,
            0.22
          ],
          [
            197300,
            0.24
          ],
          [
            250500,
            0.32
          ],
          [
            626350,
            0.35
          ],
          [
            null,
            0.37
          ]
        ]
      },
      "socialSecurityWageBase": 176100,
      "socialSecurityRate": 0.062,
      "medicareRate": 0.0145,
      "additionalMedicareRate": 0.009,
      "additionalMedicareThreshold": {
        "single": 200000,
        "married": 250000,
        "hoh": 200000
      },
      "childTaxCredit": {
        "perChild": 2200,
        "refundableCap": 1700,
        "perOther": 500,
        "phaseOutStart": {
          "single": 200000,
          "married": 400000,
          "hoh": 200000
        }
      },
      "supplementalWithholding": {
        "rate": 0.22,
        "highRate": 0.37,
        "threshold": 1000000
      },
      "overtimeDeduction": {
        "cap": {
          "single": 12500,
          "married": 25000,
          "hoh": 12500
        },
        "phaseOutStart": {
          "single": 150000,
          "married": 300000,
          "hoh": 150000
        },
        "reducePer1000": 100
      },
      "sourceUrl": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2025"
    },
    "2026": {
      "standardDeduction": {
        "single": 16100,
        "married": 32200,
        "hoh": 24150
      },
      "brackets": {
        "single": [
          [
            12400,
            0.1
          ],
          [
            50400,
            0.12
          ],
          [
            105700,
            0.22
          ],
          [
            201775,
            0.24
          ],
          [
            256225,
            0.32
          ],
          [
            640600,
            0.35
          ],
          [
            null,
            0.37
          ]
        ],
        "married": [
          [
            24800,
            0.1
          ],
          [
            100800,
            0.12
          ],
          [
            211400,
            0.22
          ],
          [
            403550,
            0.24
          ],
          [
            512450,
            0.32
          ],
          [
            768700,
            0.35
          ],
          [
            null,
            0.37
          ]
        ],
        "hoh": [
          [
            17700,
            0.1
          ],
          [
            67450,
            0.12
          ],
          [
            105700,
            0.22
          ],
          [
            201775,
            0.24
          ],
          [
            256225,
            0.32
          ],
          [
            640600,
            0.35
          ],
          [
            null,
            0.37
          ]
        ]
      },
      "socialSecurityWageBase": 184500,
      "socialSecurityRate": 0.062,
      "medicareRate": 0.0145,
      "additionalMedicareRate": 0.009,
      "additionalMedicareThreshold": {
        "single": 200000,
        "married": 250000,
        "hoh": 200000
      },
      "childTaxCredit": {
        "perChild": 2200,
        "refundableCap": 1700,
        "perOther": 500,
        "phaseOutStart": {
          "single": 200000,
          "married": 400000,
          "hoh": 200000
        }
      },
      "supplementalWithholding": {
        "rate": 0.22,
        "highRate": 0.37,
        "threshold": 1000000
      },
      "overtimeDeduction": {
        "cap": {
          "single": 12500,
          "married": 25000,
          "hoh": 12500
        },
        "phaseOutStart": {
          "single": 150000,
          "married": 300000,
          "hoh": 150000
        },
        "reducePer1000": 100
      },
      "sourceUrl": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
    }
  },
  "states": {
    "AL": {
      "name": "Alabama",
      "slug": "alabama",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            500,
            0.02
          ],
          [
            3000,
            0.04
          ],
          [
            null,
            0.05
          ]
        ],
        "married": [
          [
            1000,
            0.02
          ],
          [
            6000,
            0.04
          ],
          [
            null,
            0.05
          ]
        ]
      },
      "standardDeduction": {
        "single": 3000,
        "married": 8500,
        "hoh": 5200
      },
      "personalExemption": {
        "single": 1500,
        "married": 3000,
        "hoh": 3000
      },
      "note": "Alabama's standard deduction is withdrawn as income rises; the maximum is used here, so figures at higher incomes are slightly low.",
      "localNote": "Some cities (for example Birmingham) levy an occupational tax of about 1%.",
      "sourceUrl": "https://www.revenue.alabama.gov/individual-corporate/individual-income-tax-filing-information/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/alabama/"
    },
    "AK": {
      "name": "Alaska",
      "slug": "alaska",
      "kind": "none",
      "noTaxNote": "Alaska is the only state with neither an income tax nor a statewide sales tax. It funds itself largely from oil and mineral revenue, and pays residents an annual Permanent Fund Dividend rather than taxing their wages. Some boroughs and cities do levy their own sales tax.\n\nNo income tax also means no state W-4 and no state withholding line for most Alaskans, but the stub is not always bare: Alaska is one of only three states, with New Jersey and Pennsylvania, where employees themselves contribute to state unemployment insurance rather than the employer paying all of it. Sales tax is set by boroughs and cities rather than the state, so it depends on the town and not the border: Juneau charges its own rate, Anchorage charges none. The Permanent Fund Dividend is paid each autumn to residents who qualify on a full calendar year of residence; Alaska does not tax it, but the IRS does, so it is reportable federal income in the year you receive it and can lift you into a higher federal bracket. Set against all of this is cost of living, where freight, fuel and groceries run well above the national average.",
      "sourceUrl": "https://tax.alaska.gov/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/alaska/"
    },
    "AZ": {
      "name": "Arizona",
      "slug": "arizona",
      "kind": "flat",
      "rate": 0.025,
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "sourceUrl": "https://azdor.gov/individuals",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/arizona/"
    },
    "AR": {
      "name": "Arkansas",
      "slug": "arkansas",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            5600,
            0
          ],
          [
            11200,
            0.02
          ],
          [
            16000,
            0.03
          ],
          [
            26400,
            0.034
          ],
          [
            null,
            0.039
          ]
        ]
      },
      "standardDeduction": {
        "single": 2410,
        "married": 4820,
        "hoh": 2410
      },
      "note": "2025 indexed brackets, top rate 3.9%. Arkansas claws back the benefit of the lower brackets above $94,700; that recapture is not modelled, so figures above that are slightly low.",
      "sourceUrl": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/arkansas/"
    },
    "CA": {
      "name": "California",
      "slug": "california",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            11079,
            0.01
          ],
          [
            26264,
            0.02
          ],
          [
            41452,
            0.04
          ],
          [
            57542,
            0.06
          ],
          [
            72724,
            0.08
          ],
          [
            371479,
            0.093
          ],
          [
            445771,
            0.103
          ],
          [
            742953,
            0.113
          ],
          [
            1000000,
            0.123
          ],
          [
            null,
            0.133
          ]
        ],
        "married": [
          [
            22158,
            0.01
          ],
          [
            52528,
            0.02
          ],
          [
            82904,
            0.04
          ],
          [
            115084,
            0.06
          ],
          [
            145448,
            0.08
          ],
          [
            742958,
            0.093
          ],
          [
            891542,
            0.103
          ],
          [
            1000000,
            0.113
          ],
          [
            1485906,
            0.123
          ],
          [
            null,
            0.133
          ]
        ],
        "hoh": [
          [
            21527,
            0.01
          ],
          [
            51000,
            0.02
          ],
          [
            65744,
            0.04
          ],
          [
            81364,
            0.06
          ],
          [
            96107,
            0.08
          ],
          [
            490493,
            0.093
          ],
          [
            588593,
            0.103
          ],
          [
            980987,
            0.113
          ],
          [
            1000000,
            0.123
          ],
          [
            null,
            0.133
          ]
        ]
      },
      "standardDeduction": {
        "single": 5706,
        "married": 11412,
        "hoh": 11412
      },
      "employeePayroll": [
        {
          "name": "CA SDI",
          "rate": 0.012
        }
      ],
      "sourceUrl": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/california/"
    },
    "CO": {
      "name": "Colorado",
      "slug": "colorado",
      "kind": "flat",
      "rate": 0.044,
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "employeePayroll": [
        {
          "name": "CO FAMLI",
          "rate": 0.0045,
          "cap": 184500
        }
      ],
      "sourceUrl": "https://tax.colorado.gov/individual-income-tax",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/colorado/"
    },
    "CT": {
      "name": "Connecticut",
      "slug": "connecticut",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            10000,
            0.02
          ],
          [
            50000,
            0.045
          ],
          [
            100000,
            0.055
          ],
          [
            200000,
            0.06
          ],
          [
            250000,
            0.065
          ],
          [
            500000,
            0.069
          ],
          [
            null,
            0.0699
          ]
        ],
        "married": [
          [
            20000,
            0.02
          ],
          [
            100000,
            0.045
          ],
          [
            200000,
            0.055
          ],
          [
            400000,
            0.06
          ],
          [
            500000,
            0.065
          ],
          [
            1000000,
            0.069
          ],
          [
            null,
            0.0699
          ]
        ]
      },
      "personalExemption": {
        "single": 15000,
        "married": 24000,
        "hoh": 19000
      },
      "exemptionPhaseOut": {
        "start": {
          "single": 30000,
          "married": 48000,
          "hoh": 38000
        },
        "step": 1000
      },
      "employeePayroll": [
        {
          "name": "CT Paid Leave",
          "rate": 0.005,
          "cap": 184500
        }
      ],
      "note": "The personal exemption is withdrawn $1,000 per $1,000 of income above $30,000 single, $48,000 joint, $38,000 head of household, and is gone entirely a little above that. Connecticut's tax recapture above $200,000 and its personal tax credits for lower incomes are not modelled.",
      "sourceUrl": "https://portal.ct.gov/drs/individuals/individual-income-tax",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/connecticut/"
    },
    "DE": {
      "name": "Delaware",
      "slug": "delaware",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            2000,
            0
          ],
          [
            5000,
            0.022
          ],
          [
            10000,
            0.039
          ],
          [
            20000,
            0.048
          ],
          [
            25000,
            0.052
          ],
          [
            60000,
            0.0555
          ],
          [
            null,
            0.066
          ]
        ]
      },
      "standardDeduction": {
        "single": 3250,
        "married": 6500,
        "hoh": 3250
      },
      "localNote": "Wilmington levies a 1.25% wage tax.",
      "sourceUrl": "https://revenue.delaware.gov/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/delaware/"
    },
    "DC": {
      "name": "District of Columbia",
      "slug": "district-of-columbia",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            10000,
            0.04
          ],
          [
            40000,
            0.06
          ],
          [
            60000,
            0.065
          ],
          [
            250000,
            0.085
          ],
          [
            500000,
            0.0925
          ],
          [
            1000000,
            0.0975
          ],
          [
            null,
            0.1075
          ]
        ]
      },
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "sourceUrl": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/district-of-columbia/"
    },
    "FL": {
      "name": "Florida",
      "slug": "florida",
      "kind": "none",
      "noTaxNote": "Florida replaces income tax revenue with a 6% state sales tax, tourism levies and property tax. The trade-off most residents notice is not tax at all but insurance: Florida has some of the highest home insurance premiums in the country, which can offset the income tax saving.\n\nPayroll in Florida is simple: the state has nothing to withhold, and no county or city levies an income tax of its own, so where you work inside the state makes no difference to your paycheck. Sales tax is 6% at state level with counties adding a discretionary surtax on top, and the state's own revenue leans heavily on tourism, which is why the burden shifts to residents in a downturn. Businesses pay a 5.5% corporate income tax, and self-employed Floridians still owe the full federal self-employment tax of 15.3% with no state offset. The trade-off most residents actually feel is not a tax at all: home insurance premiums are among the highest in the country and have risen far faster than wages, so a good part of the income tax saving is absorbed by the insurance bill.",
      "sourceUrl": "https://floridarevenue.com/taxes/taxesfees/Pages/default.aspx",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/florida/"
    },
    "GA": {
      "name": "Georgia",
      "slug": "georgia",
      "kind": "flat",
      "rate": 0.0519,
      "standardDeduction": {
        "single": 12000,
        "married": 24000,
        "hoh": 12000
      },
      "note": "5.19% for 2025. Georgia has since cut the 2026 rate to a flat 4.99%, lower than the 5.09% that was originally scheduled.",
      "sourceUrl": "https://dor.georgia.gov/taxes/taxes-individuals",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/georgia/"
    },
    "HI": {
      "name": "Hawaii",
      "slug": "hawaii",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            9600,
            0.014
          ],
          [
            14400,
            0.032
          ],
          [
            19200,
            0.055
          ],
          [
            24000,
            0.064
          ],
          [
            36000,
            0.068
          ],
          [
            48000,
            0.072
          ],
          [
            125000,
            0.076
          ],
          [
            175000,
            0.079
          ],
          [
            225000,
            0.0825
          ],
          [
            275000,
            0.09
          ],
          [
            325000,
            0.1
          ],
          [
            null,
            0.11
          ]
        ],
        "married": [
          [
            19200,
            0.014
          ],
          [
            28800,
            0.032
          ],
          [
            38400,
            0.055
          ],
          [
            48000,
            0.064
          ],
          [
            72000,
            0.068
          ],
          [
            96000,
            0.072
          ],
          [
            250000,
            0.076
          ],
          [
            350000,
            0.079
          ],
          [
            450000,
            0.0825
          ],
          [
            550000,
            0.09
          ],
          [
            650000,
            0.1
          ],
          [
            null,
            0.11
          ]
        ]
      },
      "standardDeduction": {
        "single": 4400,
        "married": 8800,
        "hoh": 6424
      },
      "personalExemption": {
        "single": 1144,
        "married": 2288,
        "hoh": 1144
      },
      "employeePayroll": [
        {
          "name": "HI TDI",
          "rate": 0.005,
          "cap": 75000
        }
      ],
      "note": "Schedules I and II for taxable years beginning after 31 December 2024. The standard deduction follows the Act 46 (2024) phase-in.",
      "sourceUrl": "https://tax.hawaii.gov/forms/d_25table-on/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/hawaii/"
    },
    "ID": {
      "name": "Idaho",
      "slug": "idaho",
      "kind": "flat",
      "rate": 0.053,
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "note": "5.3% from 2025 (was 5.695%).",
      "sourceUrl": "https://tax.idaho.gov/taxes/income-tax/individual-income/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/idaho/"
    },
    "IL": {
      "name": "Illinois",
      "slug": "illinois",
      "kind": "flat",
      "rate": 0.0495,
      "personalExemption": {
        "single": 2850,
        "married": 5700,
        "hoh": 2850
      },
      "sourceUrl": "https://tax.illinois.gov/individuals.html",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/illinois/"
    },
    "IN": {
      "name": "Indiana",
      "slug": "indiana",
      "kind": "flat",
      "rate": 0.03,
      "personalExemption": {
        "single": 1000,
        "married": 2000,
        "hoh": 1000
      },
      "note": "3.0% for 2025; 2.95% for 2026.",
      "localNote": "Every Indiana county adds a local income tax, typically 1% to 3%. Enter yours in the local tax field.",
      "sourceUrl": "https://www.in.gov/dor/i-am-a/individual/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/indiana/"
    },
    "IA": {
      "name": "Iowa",
      "slug": "iowa",
      "kind": "flat",
      "rate": 0.038,
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "note": "Flat 3.8% from tax year 2025.",
      "sourceUrl": "https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/iowa/"
    },
    "KS": {
      "name": "Kansas",
      "slug": "kansas",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            23000,
            0.052
          ],
          [
            null,
            0.0558
          ]
        ],
        "married": [
          [
            46000,
            0.052
          ],
          [
            null,
            0.0558
          ]
        ]
      },
      "standardDeduction": {
        "single": 3605,
        "married": 8240,
        "hoh": 6180
      },
      "personalExemption": {
        "single": 9160,
        "married": 18320,
        "hoh": 9160
      },
      "sourceUrl": "https://www.ksrevenue.gov/perstaxtypesii.html",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/kansas/"
    },
    "KY": {
      "name": "Kentucky",
      "slug": "kentucky",
      "kind": "flat",
      "rate": 0.04,
      "standardDeduction": {
        "single": 3270,
        "married": 6540,
        "hoh": 3270
      },
      "note": "4.0% for 2025; 3.5% for 2026.",
      "localNote": "Most cities and counties (Louisville, Lexington) levy an occupational tax of 1% to 2.5%.",
      "sourceUrl": "https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/kentucky/"
    },
    "LA": {
      "name": "Louisiana",
      "slug": "louisiana",
      "kind": "flat",
      "rate": 0.03,
      "standardDeduction": {
        "single": 12500,
        "married": 25000,
        "hoh": 12500
      },
      "note": "Flat 3% from tax year 2025 (Act 11 of 2024).",
      "sourceUrl": "https://revenue.louisiana.gov/IndividualIncomeTax",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/louisiana/"
    },
    "ME": {
      "name": "Maine",
      "slug": "maine",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            26800,
            0.058
          ],
          [
            63450,
            0.0675
          ],
          [
            null,
            0.0715
          ]
        ],
        "married": [
          [
            53600,
            0.058
          ],
          [
            126900,
            0.0675
          ],
          [
            null,
            0.0715
          ]
        ],
        "hoh": [
          [
            40200,
            0.058
          ],
          [
            95150,
            0.0675
          ],
          [
            null,
            0.0715
          ]
        ]
      },
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "personalExemption": {
        "single": 5150,
        "married": 10300,
        "hoh": 5150
      },
      "note": "2025 Rate Schedules 1 to 3. The personal exemption is the statutory amount times the 1.25 cost-of-living adjustment Maine publishes.",
      "sourceUrl": "https://www.maine.gov/revenue/taxes/income-estate-tax/individual-income-tax-1040me",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/maine/"
    },
    "MD": {
      "name": "Maryland",
      "slug": "maryland",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            1000,
            0.02
          ],
          [
            2000,
            0.03
          ],
          [
            3000,
            0.04
          ],
          [
            100000,
            0.0475
          ],
          [
            125000,
            0.05
          ],
          [
            150000,
            0.0525
          ],
          [
            250000,
            0.055
          ],
          [
            500000,
            0.0575
          ],
          [
            1000000,
            0.0625
          ],
          [
            null,
            0.065
          ]
        ],
        "married": [
          [
            1000,
            0.02
          ],
          [
            2000,
            0.03
          ],
          [
            3000,
            0.04
          ],
          [
            150000,
            0.0475
          ],
          [
            175000,
            0.05
          ],
          [
            225000,
            0.0525
          ],
          [
            300000,
            0.055
          ],
          [
            600000,
            0.0575
          ],
          [
            1200000,
            0.0625
          ],
          [
            null,
            0.065
          ]
        ]
      },
      "standardDeduction": {
        "single": 3350,
        "married": 6700,
        "hoh": 6700
      },
      "personalExemption": {
        "single": 3200,
        "married": 6400,
        "hoh": 3200
      },
      "note": "2025 figures from the Comptroller's Budget Reconciliation and Financing Act alert: the standard deduction rose to $3,350 and $6,700 with the income phase-in removed, and two brackets were added above $500,000. Maryland's personal exemption steps down above $100,000 of income and its itemised deduction phase-out are not modelled, so figures well above $100,000 are slightly low.",
      "localNote": "Every Maryland county plus Baltimore City adds 2.25% to 3.30% local income tax. The calculator defaults to 3.2%; change it to your county's rate.",
      "sourceUrl": "https://www.marylandtaxes.gov/individual/income/tax-info/tax-rates.php",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/maryland/"
    },
    "MA": {
      "name": "Massachusetts",
      "slug": "massachusetts",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            1083150,
            0.05
          ],
          [
            null,
            0.09
          ]
        ]
      },
      "personalExemption": {
        "single": 4400,
        "married": 8800,
        "hoh": 6800
      },
      "employeePayroll": [
        {
          "name": "MA PFML",
          "rate": 0.0046,
          "cap": 184500
        }
      ],
      "note": "5% flat plus the 4% surtax on income above about $1.08M.",
      "sourceUrl": "https://www.mass.gov/info-details/massachusetts-tax-rates",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/massachusetts/"
    },
    "MI": {
      "name": "Michigan",
      "slug": "michigan",
      "kind": "flat",
      "rate": 0.0425,
      "personalExemption": {
        "single": 5800,
        "married": 11600,
        "hoh": 5800
      },
      "localNote": "Detroit (2.4%), Grand Rapids (1.5%) and about 20 other cities levy a city income tax.",
      "sourceUrl": "https://www.michigan.gov/taxes/iit",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/michigan/"
    },
    "MN": {
      "name": "Minnesota",
      "slug": "minnesota",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            32570,
            0.0535
          ],
          [
            106990,
            0.068
          ],
          [
            198630,
            0.0785
          ],
          [
            null,
            0.0985
          ]
        ],
        "married": [
          [
            47620,
            0.0535
          ],
          [
            189180,
            0.068
          ],
          [
            330410,
            0.0785
          ],
          [
            null,
            0.0985
          ]
        ],
        "hoh": [
          [
            40100,
            0.0535
          ],
          [
            161130,
            0.068
          ],
          [
            264050,
            0.0785
          ],
          [
            null,
            0.0985
          ]
        ]
      },
      "standardDeduction": {
        "single": 14950,
        "married": 29900,
        "hoh": 22500
      },
      "employeePayroll": [
        {
          "name": "MN Paid Leave",
          "rate": 0.0044,
          "cap": 184500
        }
      ],
      "note": "Paid Leave premiums start 1 January 2026.",
      "sourceUrl": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/minnesota/"
    },
    "MS": {
      "name": "Mississippi",
      "slug": "mississippi",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            10000,
            0
          ],
          [
            null,
            0.044
          ]
        ],
        "married": [
          [
            20000,
            0
          ],
          [
            null,
            0.044
          ]
        ]
      },
      "standardDeduction": {
        "single": 2300,
        "married": 4600,
        "hoh": 3400
      },
      "personalExemption": {
        "single": 6000,
        "married": 12000,
        "hoh": 8000
      },
      "note": "4.4% for 2025, 4.0% for 2026, phasing down further. A married couple gets the zero band twice, once for each spouse.",
      "sourceUrl": "https://www.dor.ms.gov/individual/tax-rates",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/mississippi/"
    },
    "MO": {
      "name": "Missouri",
      "slug": "missouri",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            1313,
            0
          ],
          [
            2626,
            0.02
          ],
          [
            3939,
            0.025
          ],
          [
            5252,
            0.03
          ],
          [
            6565,
            0.035
          ],
          [
            7878,
            0.04
          ],
          [
            9191,
            0.045
          ],
          [
            null,
            0.047
          ]
        ]
      },
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "localNote": "Kansas City and St. Louis levy a 1% earnings tax.",
      "sourceUrl": "https://dor.mo.gov/taxation/individual/tax-types/income/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/missouri/"
    },
    "MT": {
      "name": "Montana",
      "slug": "montana",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            21100,
            0.047
          ],
          [
            null,
            0.059
          ]
        ],
        "married": [
          [
            42200,
            0.047
          ],
          [
            null,
            0.059
          ]
        ],
        "hoh": [
          [
            31700,
            0.047
          ],
          [
            null,
            0.059
          ]
        ]
      },
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "sourceUrl": "https://revenue.mt.gov/taxes/individual-income-tax/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/montana/"
    },
    "NE": {
      "name": "Nebraska",
      "slug": "nebraska",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            4030,
            0.0246
          ],
          [
            24120,
            0.0351
          ],
          [
            38870,
            0.0501
          ],
          [
            null,
            0.052
          ]
        ],
        "married": [
          [
            8040,
            0.0246
          ],
          [
            48250,
            0.0351
          ],
          [
            77730,
            0.0501
          ],
          [
            null,
            0.052
          ]
        ]
      },
      "standardDeduction": {
        "single": 8600,
        "married": 17200,
        "hoh": 12600
      },
      "note": "Top rate 5.2% for 2025, falling to 4.55% for 2026 and 3.99% for 2027.",
      "sourceUrl": "https://revenue.nebraska.gov/individuals",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/nebraska/"
    },
    "NV": {
      "name": "Nevada",
      "slug": "nevada",
      "kind": "none",
      "noTaxNote": "Nevada funds itself from sales tax and from gaming and live-entertainment taxes paid largely by visitors. Its combined state and local sales tax is among the higher ones in the country, so more of a Nevada paycheck is taxed when it is spent rather than when it is earned.\n\nNothing is withheld for Nevada, and no city or county levies its own income tax, so your paycheck is identical in Las Vegas and in Elko. What Nevada does levy on wages it levies on the employer: the Modified Business Tax is charged on the payroll a business pays above a quarterly threshold, so it is a cost of employing you rather than a deduction from you. Larger businesses also pay a Commerce Tax on gross revenue above an annual threshold, with the rate varying by industry. For workers the practical effect is that gross pay is closer to net here than almost anywhere else, and the tax arrives later, at the till: combined state and local sales tax is well above the national median, and Nevada relies on visitors paying it too.",
      "sourceUrl": "https://tax.nv.gov/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/nevada/"
    },
    "NH": {
      "name": "New Hampshire",
      "slug": "new-hampshire",
      "kind": "none",
      "note": "The interest and dividends tax was repealed from 1 January 2025. Wages were never taxed.",
      "noTaxNote": "New Hampshire taxes neither wages nor sales, having repealed its interest and dividends tax from 1 January 2025. It balances that with property tax rates among the highest in the United States, so the saving depends heavily on whether you rent or own.\n\nA New Hampshire wage earner sees federal tax and FICA on the stub and nothing else, because the state has no withholding form and no town levies an income tax. The state raises its revenue from businesses instead, through the Business Profits Tax on net income and the Business Enterprise Tax on compensation, interest and dividends paid out, which means a self-employed New Hampshire resident can face a state tax bill that an employee never sees. With no sales tax either, property tax carries the load, and it is among the heaviest in the country: whether New Hampshire is genuinely cheap for you turns almost entirely on whether you own a house here, and on which town you own it in, because rates are set locally and vary widely.",
      "sourceUrl": "https://www.revenue.nh.gov/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/new-hampshire/"
    },
    "NJ": {
      "name": "New Jersey",
      "slug": "new-jersey",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            20000,
            0.014
          ],
          [
            35000,
            0.0175
          ],
          [
            40000,
            0.035
          ],
          [
            75000,
            0.05525
          ],
          [
            500000,
            0.0637
          ],
          [
            1000000,
            0.0897
          ],
          [
            null,
            0.1075
          ]
        ],
        "married": [
          [
            20000,
            0.014
          ],
          [
            50000,
            0.0175
          ],
          [
            70000,
            0.0245
          ],
          [
            80000,
            0.035
          ],
          [
            150000,
            0.05525
          ],
          [
            500000,
            0.0637
          ],
          [
            1000000,
            0.0897
          ],
          [
            null,
            0.1075
          ]
        ],
        "hoh": [
          [
            20000,
            0.014
          ],
          [
            50000,
            0.0175
          ],
          [
            70000,
            0.0245
          ],
          [
            80000,
            0.035
          ],
          [
            150000,
            0.05525
          ],
          [
            500000,
            0.0637
          ],
          [
            1000000,
            0.0897
          ],
          [
            null,
            0.1075
          ]
        ]
      },
      "personalExemption": {
        "single": 1000,
        "married": 2000,
        "hoh": 1000
      },
      "employeePayroll": [
        {
          "name": "NJ UI/DI/FLI",
          "rate": 0.00945,
          "cap": 165400
        }
      ],
      "sourceUrl": "https://www.nj.gov/treasury/taxation/taxtables.shtml",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/new-jersey/"
    },
    "NM": {
      "name": "New Mexico",
      "slug": "new-mexico",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            5500,
            0.015
          ],
          [
            16500,
            0.032
          ],
          [
            33500,
            0.043
          ],
          [
            66500,
            0.047
          ],
          [
            210000,
            0.049
          ],
          [
            null,
            0.059
          ]
        ],
        "married": [
          [
            8000,
            0.015
          ],
          [
            25000,
            0.032
          ],
          [
            50000,
            0.043
          ],
          [
            100000,
            0.047
          ],
          [
            315000,
            0.049
          ],
          [
            null,
            0.059
          ]
        ]
      },
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "note": "New six-bracket schedule from tax year 2025.",
      "sourceUrl": "https://www.tax.newmexico.gov/individuals/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/new-mexico/"
    },
    "NY": {
      "name": "New York",
      "slug": "new-york",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            8500,
            0.04
          ],
          [
            11700,
            0.045
          ],
          [
            13900,
            0.0525
          ],
          [
            80650,
            0.055
          ],
          [
            215400,
            0.06
          ],
          [
            1077550,
            0.0685
          ],
          [
            5000000,
            0.0965
          ],
          [
            25000000,
            0.103
          ],
          [
            null,
            0.109
          ]
        ],
        "married": [
          [
            17150,
            0.04
          ],
          [
            23600,
            0.045
          ],
          [
            27900,
            0.0525
          ],
          [
            161550,
            0.055
          ],
          [
            323200,
            0.06
          ],
          [
            2155350,
            0.0685
          ],
          [
            5000000,
            0.0965
          ],
          [
            25000000,
            0.103
          ],
          [
            null,
            0.109
          ]
        ],
        "hoh": [
          [
            12800,
            0.04
          ],
          [
            17650,
            0.045
          ],
          [
            20900,
            0.0525
          ],
          [
            107650,
            0.055
          ],
          [
            269300,
            0.06
          ],
          [
            1616450,
            0.0685
          ],
          [
            5000000,
            0.0965
          ],
          [
            25000000,
            0.103
          ],
          [
            null,
            0.109
          ]
        ]
      },
      "standardDeduction": {
        "single": 8000,
        "married": 16050,
        "hoh": 11200
      },
      "employeePayroll": [
        {
          "name": "NY SDI + PFL",
          "rate": 0.00388,
          "cap": 91373
        }
      ],
      "note": "2025 Schedules. Above $107,650 of adjusted gross income New York blends the whole income up towards a flat rate, clawing back the benefit of the lower bands; that recapture is not modelled, so figures above that are slightly low.",
      "localNote": "New York City residents pay an additional 3.078% to 3.876% city income tax; Yonkers adds 16.75% of the state tax. Enter your city rate in the local tax field.",
      "sourceUrl": "https://www.tax.ny.gov/pit/file/tax-tables/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/new-york/"
    },
    "NC": {
      "name": "North Carolina",
      "slug": "north-carolina",
      "kind": "flat",
      "rate": 0.0425,
      "standardDeduction": {
        "single": 12750,
        "married": 25500,
        "hoh": 19125
      },
      "note": "4.25% for 2025; 3.99% for 2026.",
      "sourceUrl": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/north-carolina/"
    },
    "ND": {
      "name": "North Dakota",
      "slug": "north-dakota",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            48475,
            0
          ],
          [
            244825,
            0.0195
          ],
          [
            null,
            0.025
          ]
        ],
        "married": [
          [
            80975,
            0
          ],
          [
            298075,
            0.0195
          ],
          [
            null,
            0.025
          ]
        ],
        "hoh": [
          [
            64950,
            0
          ],
          [
            271450,
            0.0195
          ],
          [
            null,
            0.025
          ]
        ]
      },
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "note": "2025 rate schedules: nothing on the first $48,475 single, $80,975 joint, $64,950 head of household.",
      "sourceUrl": "https://www.tax.nd.gov/individual",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/north-dakota/"
    },
    "OH": {
      "name": "Ohio",
      "slug": "ohio",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            26050,
            0
          ],
          [
            100000,
            0.0275
          ],
          [
            null,
            0.03125
          ]
        ]
      },
      "personalExemption": {
        "single": 2400,
        "married": 4800,
        "hoh": 2400
      },
      "baseTax": {
        "over": 26050,
        "amount": 342
      },
      "note": "2025: 2.75% to $100,000, then 3.125%, cut from 3.5% by HB 96. 2026: flat 2.75% above $26,050.",
      "localNote": "Most Ohio cities levy a municipal income tax of 1% to 3% (Columbus 2.5%, Cleveland 2.5%, Cincinnati 1.8%). School district taxes may also apply.",
      "sourceUrl": "https://tax.ohio.gov/individual/resources/annual-tax-rates",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/ohio/"
    },
    "OK": {
      "name": "Oklahoma",
      "slug": "oklahoma",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            1000,
            0.0025
          ],
          [
            2500,
            0.0075
          ],
          [
            3750,
            0.0175
          ],
          [
            4900,
            0.0275
          ],
          [
            7200,
            0.0375
          ],
          [
            null,
            0.0475
          ]
        ],
        "married": [
          [
            2000,
            0.0025
          ],
          [
            5000,
            0.0075
          ],
          [
            7500,
            0.0175
          ],
          [
            9800,
            0.0275
          ],
          [
            12200,
            0.0375
          ],
          [
            null,
            0.0475
          ]
        ]
      },
      "standardDeduction": {
        "single": 6350,
        "married": 12700,
        "hoh": 9350
      },
      "personalExemption": {
        "single": 1000,
        "married": 2000,
        "hoh": 1000
      },
      "sourceUrl": "https://oklahoma.gov/tax/individuals.html",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/oklahoma/"
    },
    "OR": {
      "name": "Oregon",
      "slug": "oregon",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            4400,
            0.0475
          ],
          [
            11050,
            0.0675
          ],
          [
            125000,
            0.0875
          ],
          [
            null,
            0.099
          ]
        ],
        "married": [
          [
            8800,
            0.0475
          ],
          [
            22100,
            0.0675
          ],
          [
            250000,
            0.0875
          ],
          [
            null,
            0.099
          ]
        ]
      },
      "standardDeduction": {
        "single": 2835,
        "married": 5670,
        "hoh": 4565
      },
      "employeePayroll": [
        {
          "name": "OR Paid Leave + Transit",
          "rate": 0.005,
          "cap": 184500
        }
      ],
      "localNote": "The Portland metro area adds the SHS (1%) and Multnomah PFA (1.5%) taxes above $125,000 / $200,000.",
      "sourceUrl": "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/oregon/"
    },
    "PA": {
      "name": "Pennsylvania",
      "slug": "pennsylvania",
      "kind": "flat",
      "rate": 0.0307,
      "localNote": "Nearly every municipality levies an earned income tax, usually 1%; Philadelphia is 3.74% for residents. Enter yours in the local tax field.",
      "sourceUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/pennsylvania/"
    },
    "RI": {
      "name": "Rhode Island",
      "slug": "rhode-island",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            79900,
            0.0375
          ],
          [
            181650,
            0.0475
          ],
          [
            null,
            0.0599
          ]
        ]
      },
      "standardDeduction": {
        "single": 10900,
        "married": 21800,
        "hoh": 16350
      },
      "personalExemption": {
        "single": 5100,
        "married": 10200,
        "hoh": 5100
      },
      "employeePayroll": [
        {
          "name": "RI TDI",
          "rate": 0.012,
          "cap": 89200
        }
      ],
      "note": "2025 uniform rate schedule, standard deduction and $5,100 exemption from the Division of Taxation inflation advisory. The deduction and exemption are withdrawn over a band of higher incomes, which is not modelled.",
      "sourceUrl": "https://tax.ri.gov/forms/individual-tax-forms",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/rhode-island/"
    },
    "SC": {
      "name": "South Carolina",
      "slug": "south-carolina",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            10700,
            0
          ],
          [
            null,
            0.06
          ]
        ]
      },
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "note": "Two brackets for 2025: nothing on the first $10,700 of taxable income, 6% above it.",
      "sourceUrl": "https://dor.sc.gov/iit",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/south-carolina/"
    },
    "SD": {
      "name": "South Dakota",
      "slug": "south-dakota",
      "kind": "none",
      "noTaxNote": "South Dakota levies no income tax and a 4.2% state sales tax, one of the lower state rates, though municipalities add their own. Its budget leans on sales tax and on bank and credit-card operations domiciled in the state.\n\nSouth Dakota taxes neither wages nor corporate income, and no municipality levies an income tax of its own, which is a large part of why so many card issuers and trust companies are domiciled here. State sales tax is 4.2% with municipalities allowed to add their own on top, and unlike most states it applies to services as well as goods, so the base is wide even though the rate looks low. Construction work is taxed separately through a contractor's excise tax. For a worker the arithmetic is simple: gross to net is federal tax and FICA only, and what the state takes it takes at the checkout rather than from the paycheck.",
      "sourceUrl": "https://dor.sd.gov/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/south-dakota/"
    },
    "TN": {
      "name": "Tennessee",
      "slug": "tennessee",
      "kind": "none",
      "noTaxNote": "Tennessee has no income tax on wages and phased out its Hall tax on interest and dividends in 2021. It offsets this with one of the highest combined state and local sales tax rates in the country, close to 9.5% in much of the state.\n\nNothing between your gross and your net is decided in Nashville: the state has no withholding form and no county or city income tax. Businesses pay franchise and excise taxes and a separate business tax on gross receipts, none of which appear on a pay stub. What residents feel is the sales tax: the combined state and local rate is the highest or close to the highest in the country, and it applies to groceries too, though at a reduced rate. Because sales tax takes the same cents from every dollar spent regardless of income, Tennessee's structure asks proportionally more of a low earner than of a high one, so it is worth weighing if you are comparing an offer here against one in a bracketed state.",
      "sourceUrl": "https://www.tn.gov/revenue.html",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/tennessee/"
    },
    "TX": {
      "name": "Texas",
      "slug": "texas",
      "kind": "none",
      "noTaxNote": "Texas has no income tax but among the highest effective property tax rates in the United States, plus a 6.25% state sales tax before local add-ons. For homeowners the property tax bill often cancels out a good part of the income tax saving; for renters it usually does not.\n\nA paycheck in Houston and one in El Paso are withheld identically, because Texas has no withholding form of its own and no city or county levies an income tax. Businesses pay a franchise tax on margin above a revenue threshold, and most owe nothing because they fall under it. Sole proprietorships and general partnerships owned only by individuals are outside the tax altogether; a single-member LLC is not, even though it is taxed as a sole proprietorship federally, so check it if you have formed one. Property tax is where the money actually comes from, and it is assessed by counties, cities and school districts rather than the state, so two houses of the same value a few miles apart can carry very different bills; a homestead exemption reduces it for an owner-occupier. Sales tax is 6.25% at state level with local jurisdictions adding up to 2% more.",
      "sourceUrl": "https://comptroller.texas.gov/taxes/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/texas/"
    },
    "UT": {
      "name": "Utah",
      "slug": "utah",
      "kind": "flat",
      "rate": 0.045,
      "standardDeduction": {
        "single": 15750,
        "married": 31500,
        "hoh": 23625
      },
      "note": "Utah's taxpayer credit is approximated by the federal standard deduction; the credit phases out at higher incomes, so high earners will owe slightly more.",
      "sourceUrl": "https://incometax.utah.gov/paying/tax-rates",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/utah/"
    },
    "VT": {
      "name": "Vermont",
      "slug": "vermont",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            49400,
            0.0335
          ],
          [
            119700,
            0.066
          ],
          [
            249700,
            0.076
          ],
          [
            null,
            0.0875
          ]
        ],
        "married": [
          [
            82500,
            0.0335
          ],
          [
            199450,
            0.066
          ],
          [
            304000,
            0.076
          ],
          [
            null,
            0.0875
          ]
        ],
        "hoh": [
          [
            66200,
            0.0335
          ],
          [
            171000,
            0.066
          ],
          [
            276850,
            0.076
          ],
          [
            null,
            0.0875
          ]
        ]
      },
      "standardDeduction": {
        "single": 7650,
        "married": 15300,
        "hoh": 11450
      },
      "personalExemption": {
        "single": 5100,
        "married": 10200,
        "hoh": 5100
      },
      "note": "2025 Schedules X, Y-1 and Z. Vermont also applies a minimum of 3% of adjusted gross income above $150,000, which is not modelled.",
      "sourceUrl": "https://tax.vermont.gov/personal-income-tax",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/vermont/"
    },
    "VA": {
      "name": "Virginia",
      "slug": "virginia",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            3000,
            0.02
          ],
          [
            5000,
            0.03
          ],
          [
            17000,
            0.05
          ],
          [
            null,
            0.0575
          ]
        ]
      },
      "standardDeduction": {
        "single": 8750,
        "married": 17500,
        "hoh": 8750
      },
      "personalExemption": {
        "single": 930,
        "married": 1860,
        "hoh": 930
      },
      "sourceUrl": "https://www.tax.virginia.gov/individuals",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/virginia/"
    },
    "WA": {
      "name": "Washington",
      "slug": "washington",
      "kind": "none",
      "employeePayroll": [
        {
          "name": "WA PFML + WA Cares",
          "rate": 0.0124,
          "cap": 184500
        }
      ],
      "note": "No income tax on wages. Employees pay Paid Family & Medical Leave (about 0.66%) and WA Cares (0.58%).",
      "noTaxNote": "Washington taxes no wage income but is not a low-tax state overall: it has a 6.5% state sales tax before local add-ons, and since 2022 a 7% tax on long-term capital gains above an annual threshold. Employees also pay the Paid Family & Medical Leave and WA Cares payroll premiums shown above.\n\nWashington has no state W-4 and no local income tax, but it is the no-tax state with the most on a pay stub, because Paid Family & Medical Leave and WA Cares are both employee premiums and both show up as deductions. Self-employed people face a second surprise: the Business & Occupation tax is charged on gross receipts rather than profit, so a freelancer owes it even in a year with no margin. The 7% tax on long-term capital gains above an annual threshold, upheld by the state supreme court in 2023, means high earners with equity compensation are not tax-free here in the way the headline suggests. Sales tax is 6.5% at state level with local add-ons taking it past 10% in parts of the Puget Sound.",
      "sourceUrl": "https://dor.wa.gov/taxes-rates/income-tax",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/washington/"
    },
    "WV": {
      "name": "West Virginia",
      "slug": "west-virginia",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            10000,
            0.0222
          ],
          [
            25000,
            0.0296
          ],
          [
            40000,
            0.0333
          ],
          [
            60000,
            0.0444
          ],
          [
            null,
            0.0482
          ]
        ]
      },
      "personalExemption": {
        "single": 2000,
        "married": 4000,
        "hoh": 2000
      },
      "note": "2025 Rate Schedule I, which West Virginia uses for single, head of household and married filing jointly alike.",
      "sourceUrl": "https://tax.wv.gov/Individuals/Pages/Individuals.aspx",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/west-virginia/"
    },
    "WI": {
      "name": "Wisconsin",
      "slug": "wisconsin",
      "kind": "brackets",
      "brackets": {
        "single": [
          [
            14680,
            0.035
          ],
          [
            50480,
            0.044
          ],
          [
            323290,
            0.053
          ],
          [
            null,
            0.0765
          ]
        ],
        "married": [
          [
            19580,
            0.035
          ],
          [
            67300,
            0.044
          ],
          [
            431060,
            0.053
          ],
          [
            null,
            0.0765
          ]
        ]
      },
      "standardDeduction": {
        "single": 13930,
        "married": 25890,
        "hoh": 17990
      },
      "note": "Wisconsin's standard deduction phases out with income; the full amount is used here.",
      "sourceUrl": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/wisconsin/"
    },
    "WY": {
      "name": "Wyoming",
      "slug": "wyoming",
      "kind": "none",
      "noTaxNote": "Wyoming funds itself from severance taxes on oil, gas, coal and minerals rather than from residents. It has no income tax, a 4% state sales tax and low property taxes, which is why it repeatedly ranks as one of the lightest overall tax burdens in the country.\n\nNeither a wage nor a business is taxed on its income in Wyoming, and no local jurisdiction levies one either, so the light burden is by design rather than by accident. State sales tax is 4% with counties permitted to add their own, and property taxes are low by national standards. The reason the arithmetic works is that most of the state's revenue is paid by industry rather than by residents: severance taxes on oil, gas, coal and trona, plus federal mineral royalties, do the work an income tax does elsewhere. That also makes Wyoming's budget unusually sensitive to commodity prices, which is a risk to public services rather than to your paycheck, though it is worth knowing if you are moving here for the tax position alone.",
      "sourceUrl": "https://revenue.wyo.gov/",
      "lastChecked": "2026-09-03",
      "page": "https://paychecknew.us/paycheck-calculator/wyoming/"
    }
  },
  "verification": {
    "WI": [
      {
        "document": "DOR rate table 2025, cumulative at the 4.4% edge: 513.80 + 35,800 x 4.4%",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 50480,
        "expectedTax": 2089
      }
    ],
    "SC": [
      {
        "document": "SC1040TT 2025 printed table",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 82950,
        "expectedTax": 4335
      },
      {
        "document": "SC1040 2025: 6% of taxable less $642, on federal taxable income",
        "readOn": "2026-09-07",
        "strength": "handworked",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 2013,
        "note": "Deliberately expressed from gross, so it also pins the standard deduction to the STATE tax year: with 2025's $15,750 this is $2,013.00, with 2026's $16,100 it is $1,992.00. That is the fedSD bug of 7 Sep 2026, and this anchor fails on a drift in either direction."
      }
    ],
    "VT": [
      {
        "document": "VT rate schedules 2025, printed cumulative (VT prints 1,655)",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 49400,
        "expectedTax": 1654.9
      }
    ],
    "ND": [
      {
        "document": "Form ND-1ES 2025 p.2, 'Forms ND-1 and ND-EZ Tax Rate Schedules', single: 3,828.83 + 2.50% over 244,825",
        "readOn": "2026-09-07",
        "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2024-iit/28709-form-nd-1es-2025.pdf",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 244825,
        "expectedTax": 3828.83,
        "note": "The schedule prints '0.00 + 1.95% of amount over 48,475' for the middle band in all four statuses, so North Dakota is explicitly continuous at the threshold and carries no Ohio-style base."
      },
      {
        "document": "Form ND-1ES 2025 p.2, married filing jointly: 4,233.45 + 2.50% over 298,075",
        "readOn": "2026-09-07",
        "strength": "cumulative",
        "filingStatus": "married",
        "income": 298075,
        "expectedTax": 4233.45
      },
      {
        "document": "ND 2025 rate schedule, head of household cumulative",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "hoh",
        "income": 271450,
        "expectedTax": 4026.75
      }
    ],
    "NE": [
      {
        "document": "NE 2025 rate schedule, married cumulative",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "married",
        "income": 48250,
        "expectedTax": 1609.15
      }
    ],
    "ME": [
      {
        "document": "ME 2025 rate schedule (ME prints 4,028)",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 63450,
        "expectedTax": 4028.28
      }
    ],
    "HI": [
      {
        "document": "HI 2025 rate schedule (HI prints 2,539)",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 48000,
        "expectedTax": 2539.2
      }
    ],
    "RI": [
      {
        "document": "RI 2025 uniform rate schedule",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 181650,
        "expectedTax": 7829.38
      }
    ],
    "WV": [
      {
        "document": "IT-140 2025 Rate Schedule I worked example: 2,053.50 + 4.82% of 57,635",
        "readOn": "2026-09-05",
        "strength": "example",
        "filingStatus": "single",
        "income": 117635,
        "expectedTax": 4831.51
      }
    ],
    "AR": [
      {
        "document": "DFA 2025 Indexed Tax Brackets: 3.9% of the whole amount less 419.96",
        "readOn": "2026-09-07",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 30000,
        "expectedTax": 750.04,
        "note": "Arkansas publishes rate x whole income minus a constant, which is algebraically the marginal bands. The four cents is the state rounding its own constant; its printed example, 75,950 giving 2,542.09, matches to the same tolerance."
      }
    ],
    "DE": [
      {
        "document": "2025 tax table (revenuefiles.delaware.gov TY25_taxtable.pdf): the band 59,950-60,000 prints 2,942, and the rate schedule above it starts 2,943.50 plus 6.60% over 60,000",
        "readOn": "2026-09-07",
        "url": "https://revenuefiles.delaware.gov/2025/TY25_taxtable.pdf",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 2943.5,
        "note": "Delaware was the one to watch in the Ohio sweep, because its schedule prints a cumulative column beside a 0% first band. It is NOT an Ohio: the 2,943.50 is genuine accumulated tax, 66 + 195 + 480 + 260 + 1,942.50, so the schedule is continuous at every threshold. Checked against four more rows of the printed table (2,050 -> 1, 8,050 -> 184, 25,000 -> 1,000, 21,700 -> 828), all computed at the band midpoint as Delaware states."
      }
    ],
    "MS": [
      {
        "document": "80-100 instructions 2025, Schedule of Tax Computation: first 10,000 at 0%, remaining balance at 4.4%",
        "readOn": "2026-09-07",
        "url": "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf",
        "strength": "handworked",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 2200,
        "note": "No cumulative column and no base: the schedule is two lines multiplied by 0% and 4.4%. (60,000 - 10,000) x 4.4% = 2,200."
      },
      {
        "document": "80-100 instructions 2025: the schedule has a column for the taxpayer AND one for the spouse, each with its own first 10,000 at 0%",
        "readOn": "2026-09-07",
        "strength": "handworked",
        "filingStatus": "married",
        "income": 60000,
        "expectedTax": 1760,
        "note": "This is the anchor that would have caught the 7 Sep 2026 defect: married filers were falling back to the single array and getting one zero band instead of two. (60,000 - 20,000) x 4.4% = 1,760."
      }
    ],
    "MO": [
      {
        "document": "2025 Tax Chart (dor.mo.gov), worked Example B: taxable 12,000, bracket minimum 9,191, difference 2,809 x 4.7% = 132.02, plus the bracket's 256 = 388.02",
        "readOn": "2026-09-07",
        "url": "https://dor.mo.gov/forms/2025%20Tax%20Chart_2025.pdf",
        "strength": "example",
        "filingStatus": "single",
        "income": 12000,
        "expectedTax": 388.02,
        "note": "Missouri prints a base beside each band like Ohio, but unlike Ohio it is genuine accumulated tax: the 256 at the top band is exactly the sum of the seven bands below it (26.26 + 32.83 + 39.39 + 45.96 + 52.52 + 59.09 = 256.04). It rounds that to 256 in print, which is the four cents of tolerance here. No baseTax needed."
      },
      {
        "document": "2025 Tax Chart (dor.mo.gov), worked Example A: taxable 3,090 gives 37.60, which Missouri rounds to 38",
        "readOn": "2026-09-07",
        "strength": "example",
        "filingStatus": "single",
        "income": 3090,
        "expectedTax": 37.86,
        "note": "Same four cents: Missouri's printed 26 base is the rounded form of 26.26."
      }
    ],
    "NJ": [
      {
        "document": "NJ Tax Rate Schedules, \"2020 and After\" (njtaxratesch.pdf), Table A: 75,000 x .05525 less 1,492.50",
        "readOn": "2026-09-08",
        "url": "https://www.nj.gov/treasury/taxation/pdf/current/njtaxratesch.pdf",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 75000,
        "expectedTax": 2651.25,
        "note": "New Jersey publishes rate x whole income minus a constant, the same algebra as Arkansas and South Carolina, so this reproduces the printed figure exactly rather than to a tolerance."
      },
      {
        "document": "NJ Tax Rate Schedules Table B, which covers married filing jointly AND head of household: 60,000 x .0245 less 420",
        "readOn": "2026-09-08",
        "strength": "cumulative",
        "filingStatus": "married",
        "income": 60000,
        "expectedTax": 1050
      },
      {
        "document": "NJ Table B again, asserted for head of household. This is the anchor that would have caught the 8 Sep 2026 defect",
        "readOn": "2026-09-08",
        "strength": "cumulative",
        "filingStatus": "hoh",
        "income": 60000,
        "expectedTax": 1050,
        "note": "Head of household was falling back to Table A, the single schedule, and being overcharged by hundreds. Table A at the same income gives 1,822.50."
      }
    ],
    "MT": [
      {
        "document": "2025 Montana Form 2 Instructions p.12, Ordinary Income Tax Rates, single: 5.9% less 253 above 21,100",
        "readOn": "2026-09-08",
        "url": "https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 50000,
        "expectedTax": 2697,
        "note": "Montana publishes rate x income minus a constant. Its printed 253 is 21,100 x (5.9% - 4.7%) = 253.20 rounded to the dollar, which is the 20 cents of tolerance. All three thresholds confirmed: 21,100 single, 42,200 joint, 31,700 head of household. Montana also taxes net long-term capital gains at 3% and 4.1% on a separate schedule, which this engine does not reach because it handles wages only."
      },
      {
        "document": "Same table, married filing jointly: 5.9% less 506 above 42,200",
        "readOn": "2026-09-08",
        "strength": "cumulative",
        "filingStatus": "married",
        "income": 80000,
        "expectedTax": 4214
      },
      {
        "document": "Same table, head of household: 5.9% less 380 above 31,700",
        "readOn": "2026-09-08",
        "strength": "cumulative",
        "filingStatus": "hoh",
        "income": 60000,
        "expectedTax": 3160
      }
    ],
    "CO": [
      {
        "document": "Book 104, 2025 Colorado Individual Income Tax Filing Guide: flat 4.4%. Colorado starts from federal taxable income, so the federal standard deduction carries through",
        "readOn": "2026-09-08",
        "url": "https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf",
        "strength": "handworked",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 1947,
        "note": "(60,000 - 15,750 federal standard deduction) x 4.4% = 1,947.00. Doubles as a check that fedSD tracks STATE_TAX_YEAR: on the 2026 figure this returns 1,931.60."
      }
    ],
    "PA": [
      {
        "document": "PA Department of Revenue, personal income tax: 3.07 percent, and the tax \"does not provide for a standard deduction or personal exemption\"",
        "readOn": "2026-09-08",
        "strength": "handworked",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 1842,
        "note": "60,000 x 3.07% = 1,842.00 on the whole wage, with nothing deducted. The absence of any deduction is the thing worth asserting: adding one would be a silent 480-dollar error."
      }
    ],
    "GA": [
      {
        "document": "Georgia DOR: flat 5.19% for 2025, with a 12,000 single / 24,000 married standard deduction",
        "readOn": "2026-09-08",
        "strength": "handworked",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 2491.2,
        "note": "(60,000 - 12,000) x 5.19% = 2,491.20. Georgia has since cut the 2026 rate to 4.99%, which this table will take when STATE_TAX_YEAR moves."
      }
    ],
    "MA": [
      {
        "document": "Mass.gov: 5% on personal income, plus the 4% surtax on taxable income above 1,083,150 for 2025; personal exemption 4,400 single",
        "readOn": "2026-09-08",
        "strength": "handworked",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 2780,
        "note": "(60,000 - 4,400 exemption) x 5% = 2,780.00. The surtax band is asserted separately below, since no ordinary salary reaches it."
      }
    ],
    "NY": [
      {
        "document": "IT-201-I (2025) p.33, single: 71,413 plus 9.65% over 1,077,550",
        "readOn": "2026-09-08",
        "url": "https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 1077550,
        "expectedTax": 71413,
        "note": "New York prints its schedule as a cumulative constant plus a rate on the excess, rounded to the dollar, so each constant is a checksum over every band beneath it. Reproduced at four points on this schedule: 340 at 8,500, 484 at 11,700, 4,271 at 80,650 and 12,356 at 215,400. The tolerance is the state's own rounding."
      },
      {
        "document": "IT-201-I (2025) p.33, married filing jointly: 8,553 plus 6% over 161,550",
        "readOn": "2026-09-08",
        "strength": "cumulative",
        "filingStatus": "married",
        "income": 161550,
        "expectedTax": 8553
      },
      {
        "document": "IT-201-I (2025) p.33, head of household: 5,672 plus 6% over 107,650",
        "readOn": "2026-09-08",
        "strength": "cumulative",
        "filingStatus": "hoh",
        "income": 107650,
        "expectedTax": 5672
      }
    ],
    "MD": [
      {
        "document": "Comptroller 2025 tax alert (Budget Reconciliation and Financing Act): deduction 3,350, exemption 3,200, so taxable 53,450; 20 + 30 + 40 + 4.75% of 50,450",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 2486.38
      }
    ],
    "CT": [
      {
        "document": "CT-1040 TCS 2025 Table B: exemption fully withdrawn by 44,000, so 2,000 + 5.5% of 10,000",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 2550
      },
      {
        "document": "CT-1040 TCS 2025: below the threshold the exemption is untouched, 25,000 - 15,000 at 2%",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 25000,
        "expectedTax": 200
      }
    ],
    "CA": [
      {
        "document": "FTB 2025 Schedule X, band by band",
        "readOn": "2026-09-05",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 100000,
        "expectedTax": 5207.98
      }
    ],
    "IL": [
      {
        "document": "IL-700-T 2026: (60,000 - 2,850) x 4.95%",
        "readOn": "2026-09-03",
        "strength": "handworked",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 2828.93
      }
    ],
    "OH": [
      {
        "document": "2025 IT 1040 booklet p.18, the department's own worked example: 342 + 2.75% of 42,000 on 68,050 taxable",
        "readOn": "2026-09-07",
        "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
        "strength": "example",
        "filingStatus": "single",
        "income": 70450,
        "expectedTax": 1497
      },
      {
        "document": "2025 IT 1040 booklet p.18, top band: 342 + 2.75% of 73,950 + 3.125% of 50,000",
        "readOn": "2026-09-07",
        "strength": "cumulative",
        "filingStatus": "single",
        "income": 152400,
        "expectedTax": 3938.125
      }
    ],
    "WA": [
      {
        "document": "PFML + WA Cares premiums on 60,000 (wacaresfund.wa.gov, 0.58% confirmed)",
        "readOn": "2026-09-05",
        "strength": "handworked",
        "filingStatus": "single",
        "income": 60000,
        "expectedTax": 0,
        "note": "Washington has no income tax, so the income-tax figure is zero by definition; its payroll premiums are asserted separately in selfcheck because they are stateExtra, not state."
      }
    ]
  }
}