{
  "title": "Calcinum US state tax configuration, 2026",
  "license": "CC-BY-4.0",
  "citation": "Calcinum. \"US state tax data 2026.\" https://calcinum.com/api/v1/states.json",
  "tax_year": 2026,
  "generated": "2026-06-12T15:29:00.872Z",
  "states": [
    {
      "slug": "alabama",
      "name": "Alabama",
      "abbreviation": "AL",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 500,
          "rate": 0.02
        },
        {
          "min": 500,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": null,
          "rate": 0.05
        }
      ],
      "personal_exemption": 1500,
      "per_person": false,
      "has_local_tax": true,
      "local_tax_note": "Several Alabama cities levy occupational or business privilege taxes on wages. Birmingham imposes a 1% city income tax on wages earned within city limits.",
      "standard_deduction_note": "$2,500 standard deduction for single filers ($7,500 for married filing jointly)."
    },
    {
      "slug": "alaska",
      "name": "Alaska",
      "abbreviation": "AK",
      "tax_type": "none",
      "state_tax_rate": null,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": null
    },
    {
      "slug": "arizona",
      "name": "Arizona",
      "abbreviation": "AZ",
      "tax_type": "flat",
      "state_tax_rate": 0.025,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Arizona conforms to the federal standard deduction ($16,100 single / $32,200 married for 2026)."
    },
    {
      "slug": "arkansas",
      "name": "Arkansas",
      "abbreviation": "AR",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 4600,
          "rate": 0.02
        },
        {
          "min": 4600,
          "max": null,
          "rate": 0.037
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "$2,470 standard deduction for single filers (2026). Arkansas cut its top income tax rate to 3.7% effective January 1, 2026 (signed May 2026), the fourth rate reduction in four years."
    },
    {
      "slug": "california",
      "name": "California",
      "abbreviation": "CA",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 11079,
          "rate": 0.01
        },
        {
          "min": 11079,
          "max": 26264,
          "rate": 0.02
        },
        {
          "min": 26264,
          "max": 41452,
          "rate": 0.04
        },
        {
          "min": 41452,
          "max": 57542,
          "rate": 0.06
        },
        {
          "min": 57542,
          "max": 72724,
          "rate": 0.08
        },
        {
          "min": 72724,
          "max": 371479,
          "rate": 0.093
        },
        {
          "min": 371479,
          "max": 445771,
          "rate": 0.103
        },
        {
          "min": 445771,
          "max": 742953,
          "rate": 0.113
        },
        {
          "min": 742953,
          "max": 1000000,
          "rate": 0.123
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.133
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "$5,706 California standard deduction for single filers (2026, indexed annually). CA also provides a non-refundable personal exemption credit of $144 for single filers (reduces tax owed, not taxable income). The 13.3% rate includes the 1% Mental Health Services Tax on income above $1M."
    },
    {
      "slug": "colorado",
      "name": "Colorado",
      "abbreviation": "CO",
      "tax_type": "flat",
      "state_tax_rate": 0.044,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Colorado conforms to the federal standard deduction ($16,100 single / $32,200 married for 2026)."
    },
    {
      "slug": "connecticut",
      "name": "Connecticut",
      "abbreviation": "CT",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.02
        },
        {
          "min": 10000,
          "max": 50000,
          "rate": 0.045
        },
        {
          "min": 50000,
          "max": 100000,
          "rate": 0.055
        },
        {
          "min": 100000,
          "max": 200000,
          "rate": 0.06
        },
        {
          "min": 200000,
          "max": 250000,
          "rate": 0.065
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.069
        },
        {
          "min": 500000,
          "max": null,
          "rate": 0.0699
        }
      ],
      "personal_exemption": 15000,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Connecticut provides a personal exemption of $15,000 for single filers that phases out for higher-income taxpayers. There is no separate state standard deduction."
    },
    {
      "slug": "delaware",
      "name": "Delaware",
      "abbreviation": "DE",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 2000,
          "rate": 0
        },
        {
          "min": 2000,
          "max": 5000,
          "rate": 0.022
        },
        {
          "min": 5000,
          "max": 10000,
          "rate": 0.039
        },
        {
          "min": 10000,
          "max": 20000,
          "rate": 0.048
        },
        {
          "min": 20000,
          "max": 25000,
          "rate": 0.052
        },
        {
          "min": 25000,
          "max": 60000,
          "rate": 0.0555
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.066
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": true,
      "local_tax_note": "Wilmington, DE residents and employees pay a city wage tax of 1.25% on wages earned within city limits.",
      "standard_deduction_note": "$3,250 standard deduction for single filers. Delaware also offers a small personal exemption credit of $110 per exemption (a credit against tax owed, not an income deduction)."
    },
    {
      "slug": "district-of-columbia",
      "name": "District of Columbia",
      "abbreviation": "DC",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.04
        },
        {
          "min": 10000,
          "max": 40000,
          "rate": 0.06
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.065
        },
        {
          "min": 60000,
          "max": 250000,
          "rate": 0.085
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.0925
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0975
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.1075
        }
      ],
      "personal_exemption": 4150,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "DC provides its own standard deduction of $15,000 for single filers ($22,500 HoH, $32,200 married) for 2026."
    },
    {
      "slug": "florida",
      "name": "Florida",
      "abbreviation": "FL",
      "tax_type": "none",
      "state_tax_rate": null,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": null
    },
    {
      "slug": "georgia",
      "name": "Georgia",
      "abbreviation": "GA",
      "tax_type": "flat",
      "state_tax_rate": 0.0499,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Georgia's flat income tax comes with a standard deduction of $12,000 single / $24,000 married. The rate dropped to 4.99% effective January 1, 2026 (down from 5.19% in 2025). Future cuts toward 4.95%+ pending revenue triggers."
    },
    {
      "slug": "hawaii",
      "name": "Hawaii",
      "abbreviation": "HI",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 9600,
          "rate": 0.014
        },
        {
          "min": 9600,
          "max": 14400,
          "rate": 0.032
        },
        {
          "min": 14400,
          "max": 19200,
          "rate": 0.055
        },
        {
          "min": 19200,
          "max": 24000,
          "rate": 0.064
        },
        {
          "min": 24000,
          "max": 36000,
          "rate": 0.068
        },
        {
          "min": 36000,
          "max": 48000,
          "rate": 0.072
        },
        {
          "min": 48000,
          "max": 125000,
          "rate": 0.076
        },
        {
          "min": 125000,
          "max": 175000,
          "rate": 0.079
        },
        {
          "min": 175000,
          "max": 225000,
          "rate": 0.0825
        },
        {
          "min": 225000,
          "max": 275000,
          "rate": 0.09
        },
        {
          "min": 275000,
          "max": 325000,
          "rate": 0.1
        },
        {
          "min": 325000,
          "max": null,
          "rate": 0.11
        }
      ],
      "personal_exemption": 1144,
      "per_person": true,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "$2,200 standard deduction for single filers ($4,400 married)."
    },
    {
      "slug": "idaho",
      "name": "Idaho",
      "abbreviation": "ID",
      "tax_type": "flat",
      "state_tax_rate": 0.05695,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Idaho conforms to the federal standard deduction ($16,100 single / $32,200 married for 2026)."
    },
    {
      "slug": "illinois",
      "name": "Illinois",
      "abbreviation": "IL",
      "tax_type": "flat",
      "state_tax_rate": 0.0495,
      "brackets": null,
      "personal_exemption": 2850,
      "per_person": true,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": null
    },
    {
      "slug": "indiana",
      "name": "Indiana",
      "abbreviation": "IN",
      "tax_type": "flat",
      "state_tax_rate": 0.0295,
      "brackets": null,
      "personal_exemption": 1000,
      "per_person": true,
      "has_local_tax": true,
      "local_tax_note": "Indiana counties levy a County Income Tax (COIT) ranging from 0.5% to 3.38% depending on the county where you live and work. The county rate is withheld by your employer.",
      "standard_deduction_note": null
    },
    {
      "slug": "iowa",
      "name": "Iowa",
      "abbreviation": "IA",
      "tax_type": "flat",
      "state_tax_rate": 0.038,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Iowa conforms to the federal standard deduction ($16,100 single / $32,200 married for 2026). Iowa completed its transition to a flat 3.8% income tax rate in 2025."
    },
    {
      "slug": "kansas",
      "name": "Kansas",
      "abbreviation": "KS",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 23000,
          "rate": 0.052
        },
        {
          "min": 23000,
          "max": null,
          "rate": 0.0558
        }
      ],
      "personal_exemption": 2250,
      "per_person": true,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "$3,805 standard deduction for single filers ($8,640 married) for 2026."
    },
    {
      "slug": "kentucky",
      "name": "Kentucky",
      "abbreviation": "KY",
      "tax_type": "flat",
      "state_tax_rate": 0.035,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": true,
      "local_tax_note": "More than 260 Kentucky cities and counties impose local occupational license taxes on wages, typically ranging from 1% to 2.5% of wages earned within their jurisdiction. Louisville (Jefferson County) imposes a 2.2% occupational tax.",
      "standard_deduction_note": "$3,270 standard deduction for single filers (2026). Kentucky's flat income tax dropped to 3.5% effective January 1, 2026 (down from 4.0% in 2025) after revenue triggers were met."
    },
    {
      "slug": "louisiana",
      "name": "Louisiana",
      "abbreviation": "LA",
      "tax_type": "flat",
      "state_tax_rate": 0.03,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Louisiana's 2024 tax reform (Act 11) created a 3% flat income tax rate effective January 1, 2025, and increased the standard deduction to $15,000 for single filers ($30,000 married)."
    },
    {
      "slug": "maine",
      "name": "Maine",
      "abbreviation": "ME",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 27400,
          "rate": 0.058
        },
        {
          "min": 27400,
          "max": 64850,
          "rate": 0.0675
        },
        {
          "min": 64850,
          "max": 1000000,
          "rate": 0.0715
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.0915
        }
      ],
      "personal_exemption": 4700,
      "per_person": true,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Maine conforms to the federal standard deduction ($16,100 single / $32,200 married for 2026)."
    },
    {
      "slug": "maryland",
      "name": "Maryland",
      "abbreviation": "MD",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 1000,
          "rate": 0.02
        },
        {
          "min": 1000,
          "max": 2000,
          "rate": 0.03
        },
        {
          "min": 2000,
          "max": 3000,
          "rate": 0.04
        },
        {
          "min": 3000,
          "max": 100000,
          "rate": 0.0475
        },
        {
          "min": 100000,
          "max": 125000,
          "rate": 0.05
        },
        {
          "min": 125000,
          "max": 150000,
          "rate": 0.0525
        },
        {
          "min": 150000,
          "max": 250000,
          "rate": 0.055
        },
        {
          "min": 250000,
          "max": 500000,
          "rate": 0.0575
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0625
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.065
        }
      ],
      "personal_exemption": 3200,
      "per_person": false,
      "has_local_tax": true,
      "local_tax_note": "Maryland counties and Baltimore City levy a local income tax of 2.25%–3.2% on top of the state rate, withheld by your employer based on your county of residence.",
      "standard_deduction_note": "Maryland's standard deduction is 15% of Maryland adjusted gross income, with a minimum of $1,550 and maximum of $2,500 for single filers."
    },
    {
      "slug": "massachusetts",
      "name": "Massachusetts",
      "abbreviation": "MA",
      "tax_type": "flat",
      "state_tax_rate": 0.05,
      "brackets": null,
      "personal_exemption": 4400,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Massachusetts provides a personal exemption of $4,400 for single filers (not a standard deduction). Income above $1,000,000 is subject to an additional 4% surtax (9% total). MA has no state standard deduction."
    },
    {
      "slug": "michigan",
      "name": "Michigan",
      "abbreviation": "MI",
      "tax_type": "flat",
      "state_tax_rate": 0.0425,
      "brackets": null,
      "personal_exemption": 5600,
      "per_person": true,
      "has_local_tax": true,
      "local_tax_note": "Several Michigan cities levy a city income tax: Detroit (2.4%), Grand Rapids (1.5%), Lansing (1%), Muskegon (1%), and others at 1%–1.5% for residents working in the city.",
      "standard_deduction_note": null
    },
    {
      "slug": "minnesota",
      "name": "Minnesota",
      "abbreviation": "MN",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 33310,
          "rate": 0.0535
        },
        {
          "min": 33310,
          "max": 109430,
          "rate": 0.068
        },
        {
          "min": 109430,
          "max": 203150,
          "rate": 0.0785
        },
        {
          "min": 203150,
          "max": null,
          "rate": 0.0985
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Minnesota's standard deduction is $14,950 for single filers (2026, adjusted annually)."
    },
    {
      "slug": "mississippi",
      "name": "Mississippi",
      "abbreviation": "MS",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0
        },
        {
          "min": 10000,
          "max": null,
          "rate": 0.04
        }
      ],
      "personal_exemption": 6000,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "$2,300 standard deduction for single filers. Mississippi's flat income tax rate steps down to 4.0% for 2026 (from 4.4% in 2025), with a legislated path toward 3% by 2030. The first $10,000 of taxable income remains at 0%."
    },
    {
      "slug": "missouri",
      "name": "Missouri",
      "abbreviation": "MO",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 1207,
          "rate": 0
        },
        {
          "min": 1207,
          "max": 2414,
          "rate": 0.015
        },
        {
          "min": 2414,
          "max": 3621,
          "rate": 0.02
        },
        {
          "min": 3621,
          "max": 4828,
          "rate": 0.025
        },
        {
          "min": 4828,
          "max": 6035,
          "rate": 0.03
        },
        {
          "min": 6035,
          "max": 7242,
          "rate": 0.035
        },
        {
          "min": 7242,
          "max": 8449,
          "rate": 0.04
        },
        {
          "min": 8449,
          "max": 9656,
          "rate": 0.045
        },
        {
          "min": 9656,
          "max": null,
          "rate": 0.048
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": true,
      "local_tax_note": "Kansas City and St. Louis each impose a 1% earnings tax on wages earned within city limits.",
      "standard_deduction_note": "Missouri conforms to the federal standard deduction ($16,100 single / $32,200 married for 2026). Filers may also deduct federal income taxes paid as an additional Missouri itemized deduction."
    },
    {
      "slug": "montana",
      "name": "Montana",
      "abbreviation": "MT",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 47500,
          "rate": 0.047
        },
        {
          "min": 47500,
          "max": null,
          "rate": 0.0565
        }
      ],
      "personal_exemption": 2670,
      "per_person": true,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Montana's standard deduction is approximately $14,600 for single filers (indexed annually). Montana's top rate dropped to 5.65% for 2026 (down from 5.9%) under SB 323, with a further cut to 5.4% scheduled for 2027."
    },
    {
      "slug": "nebraska",
      "name": "Nebraska",
      "abbreviation": "NE",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 4130,
          "rate": 0.0246
        },
        {
          "min": 4130,
          "max": 24760,
          "rate": 0.0351
        },
        {
          "min": 24760,
          "max": null,
          "rate": 0.0455
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "$8,100 standard deduction for single filers (2026). Nebraska's top rate dropped to 4.55% for 2026 (down from 5.20% in 2025) under LB 754, with the final reduction to 3.99% scheduled for 2027."
    },
    {
      "slug": "nevada",
      "name": "Nevada",
      "abbreviation": "NV",
      "tax_type": "none",
      "state_tax_rate": null,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": null
    },
    {
      "slug": "new-hampshire",
      "name": "New Hampshire",
      "abbreviation": "NH",
      "tax_type": "none",
      "state_tax_rate": null,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": null
    },
    {
      "slug": "new-jersey",
      "name": "New Jersey",
      "abbreviation": "NJ",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 20000,
          "rate": 0.014
        },
        {
          "min": 20000,
          "max": 35000,
          "rate": 0.0175
        },
        {
          "min": 35000,
          "max": 40000,
          "rate": 0.035
        },
        {
          "min": 40000,
          "max": 75000,
          "rate": 0.05525
        },
        {
          "min": 75000,
          "max": 500000,
          "rate": 0.0637
        },
        {
          "min": 500000,
          "max": 1000000,
          "rate": 0.0897
        },
        {
          "min": 1000000,
          "max": null,
          "rate": 0.1075
        }
      ],
      "personal_exemption": 1000,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "New Jersey has NO state standard deduction. NJ taxes most income starting from $0 after the $1,000 personal exemption."
    },
    {
      "slug": "new-mexico",
      "name": "New Mexico",
      "abbreviation": "NM",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 5500,
          "rate": 0.015
        },
        {
          "min": 5500,
          "max": 16500,
          "rate": 0.032
        },
        {
          "min": 16500,
          "max": 33500,
          "rate": 0.043
        },
        {
          "min": 33500,
          "max": 66500,
          "rate": 0.047
        },
        {
          "min": 66500,
          "max": 210000,
          "rate": 0.049
        },
        {
          "min": 210000,
          "max": null,
          "rate": 0.059
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "New Mexico conforms to the federal standard deduction ($16,100 single / $32,200 married for 2026)."
    },
    {
      "slug": "new-york",
      "name": "New York",
      "abbreviation": "NY",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 8500,
          "rate": 0.039
        },
        {
          "min": 8500,
          "max": 11700,
          "rate": 0.044
        },
        {
          "min": 11700,
          "max": 13900,
          "rate": 0.0515
        },
        {
          "min": 13900,
          "max": 80650,
          "rate": 0.054
        },
        {
          "min": 80650,
          "max": 215400,
          "rate": 0.059
        },
        {
          "min": 215400,
          "max": 1077550,
          "rate": 0.0685
        },
        {
          "min": 1077550,
          "max": 5000000,
          "rate": 0.0965
        },
        {
          "min": 5000000,
          "max": 25000000,
          "rate": 0.103
        },
        {
          "min": 25000000,
          "max": null,
          "rate": 0.109
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": true,
      "local_tax_note": "New York City residents pay an additional NYC personal income tax of 3.078%–3.876% on top of state taxes. Yonkers residents pay a city income tax surcharge of approximately 16.75% of their state income tax.",
      "standard_deduction_note": "New York's standard deduction is $8,000 for single filers (NY state amount, separate from federal)."
    },
    {
      "slug": "north-carolina",
      "name": "North Carolina",
      "abbreviation": "NC",
      "tax_type": "flat",
      "state_tax_rate": 0.0399,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "North Carolina's standard deduction is $12,750 for single filers ($25,500 married). The flat rate dropped to 3.99% effective January 1, 2026 (down from 4.25% in 2025). Further reductions to 2.49% are scheduled by 2030 if revenue triggers are met."
    },
    {
      "slug": "north-dakota",
      "name": "North Dakota",
      "abbreviation": "ND",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 48475,
          "rate": 0
        },
        {
          "min": 48475,
          "max": 244825,
          "rate": 0.0195
        },
        {
          "min": 244825,
          "max": null,
          "rate": 0.025
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "North Dakota conforms to the federal standard deduction. Under SB 2293 (2023) ND single filers earning under $48,475 pay 0% state income tax. Only two non-zero rates apply: 1.95% and 2.50%."
    },
    {
      "slug": "ohio",
      "name": "Ohio",
      "abbreviation": "OH",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 26050,
          "rate": 0
        },
        {
          "min": 26050,
          "max": null,
          "rate": 0.0275
        }
      ],
      "personal_exemption": 2400,
      "per_person": true,
      "has_local_tax": true,
      "local_tax_note": "Most Ohio cities and villages levy a municipal income tax of 1%–3% on wages earned within their limits. Columbus charges 2.5%, Cleveland 2%, Cincinnati 1.8%. Employees typically have this withheld based on their work location.",
      "standard_deduction_note": null
    },
    {
      "slug": "oklahoma",
      "name": "Oklahoma",
      "abbreviation": "OK",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 1000,
          "rate": 0.0025
        },
        {
          "min": 1000,
          "max": 7200,
          "rate": 0.0275
        },
        {
          "min": 7200,
          "max": null,
          "rate": 0.045
        }
      ],
      "personal_exemption": 1000,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "$6,350 standard deduction for single filers ($12,700 married)."
    },
    {
      "slug": "oregon",
      "name": "Oregon",
      "abbreviation": "OR",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 4550,
          "rate": 0.0475
        },
        {
          "min": 4550,
          "max": 11400,
          "rate": 0.0675
        },
        {
          "min": 11400,
          "max": 125000,
          "rate": 0.0875
        },
        {
          "min": 125000,
          "max": null,
          "rate": 0.099
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": true,
      "local_tax_note": "Multnomah County (Portland area) residents pay the Metro Supportive Housing Services income tax (1% on income $125,000–$250,000; 3% above $250,000) and the Preschool for All tax (1.5%–3%). These apply only to county residents.",
      "standard_deduction_note": "$2,420 standard deduction for single filers ($4,840 married). Oregon provides a personal exemption credit of $236 per exemption (a credit against tax owed, not an income deduction)."
    },
    {
      "slug": "pennsylvania",
      "name": "Pennsylvania",
      "abbreviation": "PA",
      "tax_type": "flat",
      "state_tax_rate": 0.0307,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": true,
      "local_tax_note": "Philadelphia residents and non-residents working in the city pay a wage tax: 3.74% for residents (effective July 2025, down from 3.75%) and 3.44% for non-residents. Most other Pennsylvania municipalities impose a 1%–2% Earned Income Tax (EIT) on local wages.",
      "standard_deduction_note": null
    },
    {
      "slug": "rhode-island",
      "name": "Rhode Island",
      "abbreviation": "RI",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 82050,
          "rate": 0.0375
        },
        {
          "min": 82050,
          "max": 186450,
          "rate": 0.0475
        },
        {
          "min": 186450,
          "max": null,
          "rate": 0.0599
        }
      ],
      "personal_exemption": 4700,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "$9,050 standard deduction for single filers. The personal exemption phases out for higher-income filers."
    },
    {
      "slug": "south-carolina",
      "name": "South Carolina",
      "abbreviation": "SC",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 3640,
          "rate": 0
        },
        {
          "min": 3640,
          "max": 18230,
          "rate": 0.03
        },
        {
          "min": 18230,
          "max": null,
          "rate": 0.06
        }
      ],
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "South Carolina conforms to the federal standard deduction ($16,100 single / $32,200 married for 2026). The top rate is 6.0% on income above $18,230 (single); single filers earning under $3,640 owe no state tax."
    },
    {
      "slug": "south-dakota",
      "name": "South Dakota",
      "abbreviation": "SD",
      "tax_type": "none",
      "state_tax_rate": null,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": null
    },
    {
      "slug": "tennessee",
      "name": "Tennessee",
      "abbreviation": "TN",
      "tax_type": "none",
      "state_tax_rate": null,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": null
    },
    {
      "slug": "texas",
      "name": "Texas",
      "abbreviation": "TX",
      "tax_type": "none",
      "state_tax_rate": null,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": null
    },
    {
      "slug": "utah",
      "name": "Utah",
      "abbreviation": "UT",
      "tax_type": "flat",
      "state_tax_rate": 0.0465,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Utah conforms to the federal standard deduction ($16,100 single / $32,200 married for 2026). Utah uses a nonrefundable tax credit system for personal exemptions rather than an income deduction."
    },
    {
      "slug": "vermont",
      "name": "Vermont",
      "abbreviation": "VT",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 49400,
          "rate": 0.0335
        },
        {
          "min": 49400,
          "max": 119700,
          "rate": 0.066
        },
        {
          "min": 119700,
          "max": 249700,
          "rate": 0.076
        },
        {
          "min": 249700,
          "max": null,
          "rate": 0.0875
        }
      ],
      "personal_exemption": 4500,
      "per_person": true,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Vermont conforms to the federal standard deduction ($16,100 single / $32,200 married for 2026)."
    },
    {
      "slug": "virginia",
      "name": "Virginia",
      "abbreviation": "VA",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 3000,
          "rate": 0.02
        },
        {
          "min": 3000,
          "max": 5000,
          "rate": 0.03
        },
        {
          "min": 5000,
          "max": 17000,
          "rate": 0.05
        },
        {
          "min": 17000,
          "max": null,
          "rate": 0.0575
        }
      ],
      "personal_exemption": 930,
      "per_person": true,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "$8,000 standard deduction for single filers ($16,000 married), increased under recent legislation."
    },
    {
      "slug": "washington",
      "name": "Washington",
      "abbreviation": "WA",
      "tax_type": "none",
      "state_tax_rate": null,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": null
    },
    {
      "slug": "west-virginia",
      "name": "West Virginia",
      "abbreviation": "WV",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 10000,
          "rate": 0.0222
        },
        {
          "min": 10000,
          "max": 25000,
          "rate": 0.0296
        },
        {
          "min": 25000,
          "max": 40000,
          "rate": 0.0333
        },
        {
          "min": 40000,
          "max": 60000,
          "rate": 0.0444
        },
        {
          "min": 60000,
          "max": null,
          "rate": 0.0482
        }
      ],
      "personal_exemption": 2000,
      "per_person": true,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "West Virginia starts from federal adjusted gross income; there is no separate WV standard deduction. 2026 rates: 2.22%, 2.96%, 3.33%, 4.44%, 4.82%, middle brackets were adjusted under the HB 2526 trigger schedule."
    },
    {
      "slug": "wisconsin",
      "name": "Wisconsin",
      "abbreviation": "WI",
      "tax_type": "progressive",
      "state_tax_rate": null,
      "brackets": [
        {
          "min": 0,
          "max": 14680,
          "rate": 0.035
        },
        {
          "min": 14680,
          "max": 50480,
          "rate": 0.044
        },
        {
          "min": 50480,
          "max": 323290,
          "rate": 0.053
        },
        {
          "min": 323290,
          "max": null,
          "rate": 0.0765
        }
      ],
      "personal_exemption": 700,
      "per_person": true,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": "Wisconsin's standard deduction starts at $12,700 for single filers but phases out at higher income levels."
    },
    {
      "slug": "wyoming",
      "name": "Wyoming",
      "abbreviation": "WY",
      "tax_type": "none",
      "state_tax_rate": null,
      "brackets": null,
      "personal_exemption": 0,
      "per_person": false,
      "has_local_tax": false,
      "local_tax_note": null,
      "standard_deduction_note": null
    }
  ]
}