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Paycheck Stats
Paycheck Stats

Sources

Every official source behind the numbers, grouped by agency and state, with the date each was last read.

452 official sources 

Where do the numbers on this site come from?

433 official sources from 192 publishers feed the numbers on this site: 38 for federal tax rules, 87 for wages, prices and other statistics, and the rest for the 50 states and DC with their local taxes.

How are sources chosen and checked?

Only the agency that sets or measures a number counts as its source: the IRS for withholding, the Social Security Administration for the wage base, each state's revenue department for its tax, and the statistical agencies for wages and prices.

Each source records the date it was read and, when the document gives one, the date its numbers take effect. When an agency site cannot be reached, an archived copy of the same document is used and the source notes it.

Federal tax rules

38 sources, last checked Nov 1, 2026

  1. ALFRED vintages of SUUR0000SA0 (values as published on each vintage date) (Federal Reserve Bank of St. Louis (archive of BLS releases), read Nov 1, 2026)CSV per vintage: https://alfred.stlouisfed.org/graph/alfredgraph.csv?id=SUUR0000SA0&vintage_date=YYYY-MM-DD. Vintages used: 2018-09-20, 2019-09-20, 2020-09-20, 2021-09-20, 2022-09-20, 2023-09-20, 2024-09-20, 2025-09-20, 2026-09-25.
  2. Form 8959 (2025), Additional Medicare Tax (IRS, read Nov 1, 2026, effective Jan 1, 2025)Line 5 thresholds: $250,000 married filing jointly, $125,000 married filing separately, $200,000 single or head of household. Rate 0.9%.
  3. Form W-4 (2025), Employee's Withholding Certificate (IRS, read Nov 1, 2026, effective Jan 1, 2025)Step 3: $2,000 per qualifying child under 17, $500 per other dependent, if total income is $200,000 or less ($400,000 married filing jointly).
  4. Form W-4 (2026), Employee's Withholding Certificate (IRS, read Nov 1, 2026, effective Jan 1, 2026)Created 12/8/25. Step 3: $2,200 per qualifying child under 17, $500 per other dependent. Step 4(b) Deductions Worksheet lines 1a, 1b and 3: tips up to $25,000 and overtime up to $12,500 ($25,000 joint) if total income is less than $150,000 ($300,000 joint); $6,000 per person 65 or older if total income is less than $75,000 ($150,000 joint).
  5. Form W-4 (2027) early release draft (IRS, read Nov 1, 2026, effective Jan 1, 2027)Draft created 6/10/26, posted 7/7/2026. Child amount and standard deduction are placeholders ($X,XXX), so 2027 figures were not yet set.
  6. IR-2025-82, No changes to individual information returns or withholding tables for 2025 under the One Big Beautiful Bill Act (IRS, read Nov 1, 2026, effective Aug 7, 2025)Federal income tax withholding tables were not updated for the new law for tax year 2025.
  7. Notice 2020-33, health FSA carryover indexed to 20% of the section 125(i) limit (IRS, read Nov 1, 2026)The maximum carryover is 20 percent of the maximum salary reduction contribution under section 125(i) for the plan year.
  8. Notice 2024-80, 2025 amounts relating to retirement plans and IRAs (IRS, read Nov 1, 2026, effective Jan 1, 2025)
  9. Notice 2025-67, 2026 amounts relating to retirement plans and IRAs (IRS, read Nov 1, 2026, effective Jan 1, 2026)
  10. Publication 15 (2025), (Circular E) Employer's Tax Guide (IRS, read Nov 1, 2026, effective Jan 1, 2025)Dated Dec 17, 2024. Section 9: Social Security 6.2% up to $176,100, Medicare 1.45%, Additional Medicare Tax 0.9% withheld on wages over $200,000. Section 7: supplemental wages 22% flat, 37% over $1 million; Examples 1 to 4.
  11. Publication 15 (2026), (Circular E) Employer's Tax Guide (IRS, read Nov 1, 2026, effective Jan 1, 2026)Dated Dec 15, 2025. What's New and section 9: Social Security 6.2% up to $184,500, Medicare 1.45%, Additional Medicare Tax 0.9% withheld on wages over $200,000. Section 7: supplemental wages remain 22% (37% over $1 million); Examples 1 to 4.
  12. Publication 15 (2027) early release draft (IRS, read Nov 1, 2026, effective Jan 1, 2027)Draft dated Oct 14, 2026: Social Security wage base $192,300, supplemental rate remains 22% (37% over $1 million). Withholding examples are placeholders.
  13. Publication 15-T (2025), Federal Income Tax Withholding Methods (IRS, read Nov 1, 2026, effective Jan 1, 2025)Dated Dec 9, 2024. Worksheet 1A (line 1g $12,900 / $8,600, line 1k $4,300) and the 2025 Annual Percentage Method tables, page 11. Built on the pre-OBBBA standard deduction ($15,000 / $22,500 / $30,000); the IRS did not revise it for P.L. 119-21 (IR-2025-82).
  14. Publication 15-T (2026), Federal Income Tax Withholding Methods (IRS, read Nov 1, 2026, effective Jan 1, 2026)Dated Dec 3, 2025. Worksheet 1A (line 1g $12,900 / $8,600, line 1k $4,300), 2026 Annual Percentage Method tables on page 12, Wage Bracket Method tables in sections 2 and 3, nonresident alien example on page 7.
  15. Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health Plans (IRS, read Nov 1, 2026)Additional contribution of $1,000 for an eligible individual age 55 or older (IRC 223(b)(3), not indexed).
  16. Rev. Proc. 2018-57, 2019 inflation-adjusted items (IRS, read Nov 1, 2026, effective Jan 1, 2019)Used to back-test the inflation formula (tax rate tables, standard deduction, additional standard deduction, cafeteria plans, child tax credit).
  17. Rev. Proc. 2019-44, 2020 inflation-adjusted items (IRS, read Nov 1, 2026, effective Jan 1, 2020)Used to back-test the inflation formula (tax rate tables, standard deduction, additional standard deduction, cafeteria plans, child tax credit).
  18. Rev. Proc. 2020-45, 2021 inflation-adjusted items (IRS, read Nov 1, 2026, effective Jan 1, 2021)Used to back-test the inflation formula (tax rate tables, standard deduction, additional standard deduction, cafeteria plans, child tax credit).
  19. Rev. Proc. 2021-45, 2022 inflation-adjusted items (IRS, read Nov 1, 2026, effective Jan 1, 2022)Used to back-test the inflation formula (tax rate tables, standard deduction, additional standard deduction, cafeteria plans, child tax credit).
  20. Rev. Proc. 2022-38, 2023 inflation-adjusted items (IRS, read Nov 1, 2026, effective Jan 1, 2023)Used to back-test the inflation formula (tax rate tables, standard deduction, additional standard deduction, cafeteria plans, child tax credit).
  21. Rev. Proc. 2023-34, 2024 inflation-adjusted items (IRS, read Nov 1, 2026, effective Jan 1, 2024)Used to back-test the inflation formula (tax rate tables, standard deduction, additional standard deduction, cafeteria plans, child tax credit).
  22. Rev. Proc. 2024-25, 2025 HSA inflation-adjusted amounts (IRS, read Nov 1, 2026, effective Jan 1, 2025)
  23. Rev. Proc. 2024-40, 2025 inflation-adjusted items (IRS, read Nov 1, 2026, effective Jan 1, 2025)Sec. 2.01 tax rate tables (Tables 1 to 3), 2.05 refundable child tax credit $1,700, 2.15(3) additional standard deduction $1,600 / $2,000, 2.16 health FSA $3,300 (carryover $660). The standard deduction in 2.15(1) was replaced by P.L. 119-21 (see Rev. Proc. 2025-32 sec. 3.01).
  24. Rev. Proc. 2025-19, 2026 HSA inflation-adjusted amounts (IRS, read Nov 1, 2026, effective Jan 1, 2026)
  25. Rev. Proc. 2025-32, 2026 inflation-adjusted items and 2025 items modified by P.L. 119-21 (IRS, read Nov 1, 2026, effective Jan 1, 2026)Sec. 3.01 2025 standard deduction as amended ($31,500 / $23,625 / $15,750); sec. 4.01 2026 tax rate tables; 4.05 child tax credit $2,200, refundable $1,700; 4.14 standard deduction $32,200 / $24,150 / $16,100 and additional amount $1,650 / $2,050; 4.15 health FSA $3,400 (carryover $680).
  26. Rev. Proc. 2026-24, 2027 HSA inflation-adjusted amounts (IRS, read Nov 1, 2026, effective Jan 1, 2027)Sec. 3.01(1): $4,500 self-only, $9,000 family for calendar year 2027.
  27. Schedule 1-A (Form 1040) 2025, Additional Deductions (IRS, read Nov 1, 2026, effective Jan 1, 2025)Lines 7 to 13 (tips), 15 to 21 (overtime): reduction of $100 per full $1,000 of MAGI over $150,000 ($300,000 joint), rounded down. Lines 31 to 37 (seniors): $6,000 less 6% of MAGI over $75,000 ($150,000 joint), per qualifying person.
  28. Schedule 8812 (Form 1040) 2025, Credits for Qualifying Children and Other Dependents (IRS, read Nov 1, 2026, effective Jan 1, 2025)Lines 4 to 14: $2,200 per child, $500 per other dependent, reduced by 5% of MAGI over $400,000 (joint) or $200,000, excess rounded up to a multiple of $1,000. Line 16b: $1,700 refundable per child.
  29. Cost-of-Living Increase and Other Determinations for 2025 (89 FR 85276) (Social Security Administration, Federal Register, read Nov 1, 2026, effective Jan 1, 2025)OASDI contribution and benefit base $176,100 for remuneration paid in 2025. Text copy: https://www.govinfo.gov/content/pkg/FR-2024-10-25/html/2024-24871.htm
  30. Cost-of-Living Increase and Other Determinations for 2026 (90 FR 49047) (Social Security Administration, Federal Register, read Nov 1, 2026, effective Jan 1, 2026)OASDI contribution and benefit base $184,500 for remuneration paid in 2026. Text copy: https://www.govinfo.gov/content/pkg/FR-2025-11-03/html/2025-19763.htm
  31. Cost-of-Living Increase and Other Determinations for 2027 (91 FR 67380) (Social Security Administration, Federal Register, read Nov 1, 2026, effective Jan 1, 2027)Published Oct 26, 2026. OASDI contribution and benefit base $192,300 for remuneration paid in 2027 ($60,600 x $72,800.33 / $22,935.42 = $192,353.14, rounded to $192,300). Text copy: https://www.govinfo.gov/content/pkg/FR-2026-10-26/html/2026-21796.htm
  32. Chained Consumer Price Index for All Urban Consumers (C-CPI-U), all items, U.S. city average, not seasonally adjusted (series SUUR0000SA0) (U.S. Bureau of Labor Statistics, read Nov 1, 2026)Current values from the BLS Public Data API v1; the October 2025 value is not available (footnote X on CPI-U).
  33. Consumer Price Index for All Urban Consumers (CPI-U), all items, U.S. city average, not seasonally adjusted (series CUUR0000SA0) (U.S. Bureau of Labor Statistics, read Nov 1, 2026)Used for base years before 2016 (1987, 2012) and the 2016 CPI in IRC 1(f)(3)(B). Not revised after release.
  34. 26 U.S.C. 1, Tax imposed (United States Code, 2024 edition) (U.S. Government Publishing Office, read Nov 1, 2026)1(f)(3) to (7): cost-of-living adjustment, chained CPI-U, 12 months ending August 31, values as of the initial August release, increases rounded down to $50 ($25 married filing separately); 1(j)(2): 2018 rate tables; 1(j)(3)(B): base 2017 and $25 steps for single filers. P.L. 119-21 sec. 70101(b) limits the 2017 base to where the 24% and higher brackets begin, from 2026.
  35. 26 U.S.C. 125, Cafeteria plans (United States Code, 2024 edition) (U.S. Government Publishing Office, read Nov 1, 2026)125(i): health FSA limit $2,500 indexed from 2012, increase rounded down to $50.
  36. 26 U.S.C. 24, Child tax credit (United States Code, 2024 edition), with 24(i) as rewritten by P.L. 119-21 sec. 70104(c) (U.S. Government Publishing Office, read Nov 1, 2026)24(i): $2,200 indexed from 2024 for tax years after 2025, refundable $1,400 indexed from 2017; increases rounded down to $100.
  37. 26 U.S.C. 63, Taxable income defined (United States Code, 2024 edition) (U.S. Government Publishing Office, read Nov 1, 2026)63(c)(4) indexing from 1987 for 63(f) ($600, $750 for unmarried); 63(c)(7) standard deduction indexing, amended by P.L. 119-21 sec. 70102 to $15,750 / $23,625 with base 2024 from 2026.
  38. Public Law 119-21 (One Big Beautiful Bill Act), July 4, 2025 (U.S. Government Publishing Office, read Nov 1, 2026, effective Jan 1, 2025)Sec. 70101 (rates permanent), 70102 (standard deduction $15,750 / $23,625 / $31,500 for 2025), 70103 (senior deduction $6,000, 6% phase-out over $75,000 / $150,000, tax years 2025 to 2028), 70104 (child tax credit $2,200 for 2025), 70201 (qualified tips, IRC 224), 70202 (qualified overtime, IRC 225), 70404 (dependent care assistance $7,500 from 2026).

Wages, prices and other official statistics

87 sources, last checked Nov 1, 2026

  1. Alaska Minimum Wage will increase July 1, 2025 (Alaska Department of Labor and Workforce Development, read Nov 1, 2026)Ballot Measure 1 (2024): $13.00 July 1, 2025; $14.00 July 1, 2026; $15.00 July 1, 2027; inflation adjustment from January 1, 2028.
  2. Minimum Wage Standard and Overtime Hours (Alaska Wage and Hour Act, AS 23.10.060) (Alaska Department of Labor and Workforce Development, read Nov 1, 2026)An employer may not employ an employee for a workweek longer than 40 hours or for more than eight hours in a day without paying one and one-half times the regular rate.
  3. Wage and Hour (minimum wage notice) (Alaska Department of Labor and Workforce Development, read Nov 1, 2026, effective Jul 1, 2026)Page last updated May 1, 2026.
  4. Regional price parities by state (SARPP), 2008 to 2024 (CSV) (BEA, read Nov 1, 2026)File SARPP_STATE_2008_2024.csv, column 2024, lines 1 to 5. Footnote: last updated February 19, 2026, new statistics for 2024; revised statistics for 2008 to 2023. Next release December 10, 2026.
  5. Regional Price Parities by State and Metro Area (BEA, read Nov 1, 2026)RPPs compare price levels across places within one year; they are not inflation rates. Housing covers tenant rents only. US = 100.
  6. BLS Public Data API, series LES1252881500, LES1252881600 and LEU0252881500 (BLS, read Nov 1, 2026)Quarterly medians. 2025 Q4 was not produced: October 2025 data were not collected because of the federal government shutdown. Seasonally adjusted values are revised each year with the fourth-quarter release (due January 2027).
  7. Characteristics of minimum wage workers, 2024 (BLS Reports, Report 1115), tables 3 and 10 (BLS, read Nov 1, 2026)Published June 2025; no 2025 edition with state detail was published as of 2026-11-01. State estimates come from a sample and can have large errors in less populous states.
  8. Consumer Price Index, September 2026 (USDL-26-1574) (BLS, read Nov 1, 2026)Released October 14, 2026: over the last 12 months the all items index increased 3.7 percent before seasonal adjustment.
  9. CPI-U all items, U.S. city average, not seasonally adjusted (CUUR0000SA0), BLS time series database (BLS, read Nov 1, 2026)Annual averages are the M13 rows. October 2025 is unavailable (footnote X: data unavailable due to the 2025 lapse in appropriations); BLS still published a 2025 annual average.
  10. Employee Benefits in the United States, March 2026 (USDL-26-1534), table 1 (BLS, read Nov 1, 2026)Released September 25, 2026. Retirement plans include defined benefit and defined contribution plans. Take-up rate = participants as a share of workers with access, from unrounded data. Wage groups classify occupations by their average wage.
  11. Employer Costs for Employee Compensation, June 2026 (USDL-26-1494), table 1 (BLS, read Nov 1, 2026)Released September 9, 2026. Cost per hour worked. Civilian = private nonfarm (except households) plus state and local government; excludes the federal government.
  12. How frequently do private businesses pay workers? (Beyond the Numbers, vol. 3 no. 11) (BLS, read Nov 1, 2026)Published May 2014. Percent of private businesses with a single length of pay period (94.8% of businesses).
  13. Length of pay periods in the Current Employment Statistics survey (BLS, read Nov 1, 2026)Tables 1 to 3. Percent of private establishments (worksites), not of workers; government and educational establishments are out of scope. Point-in-time estimates, not a time series. Page last modified August 4, 2023.
  14. Occupational Employment and Wage Statistics, May 2025 national estimates (XLSX) (BLS, read Nov 1, 2026)File national_M2025_dl.xlsx: All Occupations row 00-0000 and every detailed occupation (O_GROUP detailed). May 2025 publishes no top-coded (#) values.
  15. Occupational Employment and Wage Statistics, May 2025 state estimates (XLSX) (BLS, read Nov 1, 2026)File state_M2025_dl.xlsx, cross-industry rows (NAICS 000000, ownership 1235). All occupations row 00-0000; detailed occupations where O_GROUP is detailed.
  16. Occupational Employment and Wages, May 2025 (news release USDL-26-0725) (BLS, read Nov 1, 2026)Released May 15, 2026. Annual wages are hourly wages times 2,080 hours, so part-time jobs count at their full-time annual rate. Excludes the self-employed, owners of unincorporated firms and household workers. Excludes overtime pay, shift differentials and nonproduction bonuses; includes commissions, production bonuses and tips. Percentiles are survey estimates.
  17. Usual Weekly Earnings of Wage and Salary Workers, Third Quarter 2026 (USDL-26-1604) (BLS, read Nov 1, 2026)Released October 21, 2026. Tables 3 (age and sex) and 5 (quartiles and deciles by sex and education) at https://www.bls.gov/news.release/wkyeng.t03.htm and https://www.bls.gov/news.release/wkyeng.t05.htm. Not seasonally adjusted. Full-time workers usually work 35 hours or more a week; earnings are before taxes and include overtime, tips and commissions usually received. Excludes the self-employed.
  18. Wage and salary workers paid hourly rates with earnings at or below the prevailing Federal minimum wage by selected characteristics (CPS annual table 44) (BLS, read Nov 1, 2026)Last modified February 20, 2026. Annual estimates for 2025 are 11-month averages that exclude October (not collected during the federal government shutdown), so they are not strictly comparable with other years. Hourly earnings exclude overtime, commissions and tips; some respondents round, so 'below' does not necessarily mean a violation.
  19. California's minimum wage set to increase to $17.40 per hour on January 1, 2027 (news release 2026-66) (California Department of Industrial Relations, read Nov 1, 2026, effective Jan 1, 2027)Released August 13, 2026. California allows no tip credit.
  20. Overtime: Frequently Asked Questions (California Department of Industrial Relations, Labor Commissioner's Office, read Nov 1, 2026)One and one-half times the regular rate for hours over 8 up to 12 in a workday and the first 8 hours on the seventh consecutive day; double the regular rate over 12 hours in a workday and over 8 on the seventh consecutive day.
  21. Notice Regarding 2027 Minimum Wage Rate in the City of Albuquerque (City of Albuquerque, read Nov 1, 2026)
  22. Minimum Wage Information (City of Chicago, Department of Business Affairs and Consumer Protection, read Nov 1, 2026)
  23. Minimum Wage (City of Flagstaff, read Nov 1, 2026)All employees receive the full minimum wage regardless of tips. The 2027 rate was corrected from $19.00 to $18.95 on September 11, 2026 (https://www.flagstaff.az.gov/m/newsflash/Home/Detail/2331).
  24. Office of Wage Standards: minimum wage (City of Los Angeles, read Nov 1, 2026)California allows no tip credit, so tipped workers receive the full rate. Hotel workers have a separate, higher schedule.
  25. Minimum Wage (City of Minneapolis, Labor Standards Enforcement, read Nov 1, 2026)Adjusted each January 1 for inflation, capped at 5%. Minnesota allows no tip credit.
  26. Minimum Wage (Measure FF) poster, 2026 (City of Oakland, read Nov 1, 2026)
  27. Announcing City of Saint Paul Minimum Wage Rates for 2027 (City of Saint Paul, read Nov 1, 2026)Rates for 2026 are not on the page read.
  28. Earned Sick Leave and Minimum Wage Ordinance (City of San Diego, read Nov 1, 2026)City news release of September 30, 2026 (https://www.sandiego.gov/sites/default/files/2026-10/nr260930a.pdf) announces the 2027 rate.
  29. Living Wage in the City of Santa Fe (City of Santa Fe, read Nov 1, 2026)Applies to all employers within city limits. The 2027 rate is a one-time legislative increase.
  30. Office of Labor Standards Announces Seattle's 2027 Minimum Wage (City of Seattle, Office of Labor Standards, read Nov 1, 2026)Announced September 28, 2026. Washington allows no tip credit.
  31. Tucson Minimum Wage Act (City of Tucson, read Nov 1, 2026)
  32. 2026 COMPS Order Poster (Colorado Overtime and Minimum Pay Standards Order) (Colorado Department of Labor and Employment, read Nov 1, 2026)Overtime: 1 1/2 regular rate after 40 weekly hours, or 12 daily or consecutive (Rule 4).
  33. Colorado Minimum Wage will Increase to $15.71/hour in 2027 (Colorado Department of Labor and Employment, read Nov 1, 2026, effective Jan 1, 2027)Released August 13, 2026. $12.69 for tipped workers.
  34. Division of Labor Standards and Statistics: state and local minimum wages 2025 to 2027 (Colorado Department of Labor and Employment, read Nov 1, 2026)
  35. Minimum wage program (Commonwealth of Massachusetts, read Nov 1, 2026)$15.00; tipped employees at least $6.75.
  36. Minimum Wage Ordinance and Regulations (Cook County, read Nov 1, 2026)
  37. District of Columbia Minimum Wage Increase (public notice) (DC Department of Employment Services, read Nov 1, 2026, effective Jul 1, 2026)$17.95 to $18.40 for all workers; tipped base wage $10.00 to $10.30.
  38. What is the current minimum wage in Delaware? (Delaware Department of Labor, read Nov 1, 2026)
  39. Economic Well-Being of U.S. Households in 2025: Accessible Version (Federal Reserve Board, read Nov 1, 2026)
  40. Economic Well-Being of U.S. Households in 2025: Executive Summary (Federal Reserve Board, read Nov 1, 2026)
  41. Economic Well-Being of U.S. Households in 2025: Income and Expenses (Federal Reserve Board, read Nov 1, 2026)
  42. Economic Well-Being of U.S. Households in 2025: Overall Financial Well-Being (Federal Reserve Board, read Nov 1, 2026)
  43. Economic Well-Being of U.S. Households in 2025: Savings and Investments (Federal Reserve Board, read Nov 1, 2026)
  44. Federal Reserve Board issues Economic Well-Being of U.S. Households in 2025 report (Federal Reserve Board, read Nov 1, 2026)Released May 13, 2026. Final sample of 12,934 adults (Ipsos KnowledgePanel).
  45. Florida's Minimum Wage, updated September 30, 2026 (FloridaCommerce, read Nov 1, 2026, effective Sep 30, 2026)$15.00 from September 30, 2026 to December 31, 2027; tipped direct wage $11.98. Inflation adjustments resume in September 2027, effective the following January 1.
  46. Minimum Wage and Overtime (Hawaii Department of Labor and Industrial Relations, read Nov 1, 2026)$16.00 from January 1, 2026; $18.00 from January 1, 2028.
  47. Minimum Wage Law (Illinois Department of Labor, read Nov 1, 2026)$15.00 for workers 18 and older; tipped employees may be paid 60% of the minimum wage.
  48. The Fair Wages and Healthy Families Act poster, 2027 (Industrial Commission of Arizona, read Nov 1, 2026, effective Jan 1, 2027)azica.gov refuses automated requests (Cloudflare challenge); read from the Internet Archive capture of the same file on October 14, 2026: https://web.archive.org/web/20261014194401/https://www.azica.gov/sites/default/files/2026-09/2027%20THE%20FAIR%20WAGES%20AND%20HEALTHY%20FAMILIES%20ACT_1.pdf. Tipped employees may be paid up to $3.00 less than the minimum wage.
  49. Filing season statistics by year (IRS, read Nov 1, 2026)
  50. Filing season statistics for week ending Dec. 26, 2025 (IRS, read Nov 1, 2026)Cumulative statistics comparing Dec. 27, 2024, and Dec. 26, 2025 (the last 2025 report).
  51. Filing season statistics for week ending May 8, 2026 (IRS, read Nov 1, 2026)Cumulative statistics comparing May 9, 2025, and May 8, 2026; page updated May 18, 2026. No later 2026 report was published as of 2026-11-01. IRS footnote: total refunds cover current year returns only, while direct deposit refunds include prior year returns, which is why direct deposit refunds can exceed total refunds.
  52. 2026 Employer Health Benefits Survey: Summary of Findings (KFF, read Nov 1, 2026)28th annual survey; 1,937 interviews with non-federal public and private firms with 10 or more workers. Released October 22, 2026. Averages are for covered workers. KFF is an independent nonprofit, not a government agency.
  53. Maine's Minimum Wage to Increase to $15.70 Per Hour in 2027 (Maine Department of Labor, read Nov 1, 2026, effective Jan 1, 2027)Released September 18, 2026. Service employee direct wage $7.55 to $7.85.
  54. Maryland Minimum Wage and Overtime Law (Maryland Department of Labor, read Nov 1, 2026)$15.00; tipped employees at least $3.63. Lists county minimum wages as of July 1, 2026.
  55. Minimum Wage and Overtime (Michigan Department of Labor and Economic Opportunity, read Nov 1, 2026)
  56. Required poster WHD 9904: Minimum Wage and Overtime (rev. 2/2025) (Michigan Department of Labor and Economic Opportunity, read Nov 1, 2026)Tipped minimum: 40% of the minimum wage in 2026 ($5.49), 42% in 2027 ($6.30), rising 2 points a year to 50% in 2031.
  57. Minimum-wage rate adjusted for inflation as of Jan. 1, 2027 (Minnesota Department of Labor and Industry, read Nov 1, 2026, effective Jan 1, 2027)Released August 19, 2026. 3.99% increase; 90-day training wage for workers under 20 rises to $9.68.
  58. RSMo 290.502, Minimum wage rate (effective August 28, 2025) (Missouri Revisor of Statutes, read Nov 1, 2026)$15.00 from January 1, 2026; no later increase in the statute as amended by HB 567 (2025).
  59. Montana's Minimum Wage (Montana Department of Labor and Industry, read Nov 1, 2026)Current $10.85; effective January 1, 2027: $11.20. No tip credit.
  60. Attorney General Opinion No. 26-003, Lawfulness of Local Minimum Wage Proposal (Nebraska Department of Justice, read Nov 1, 2026)May 7, 2026: under LB 258 (2026, enacted) the annual increase is a fixed 1.75%, so the 2027 statewide minimum wage will be $15.26; LB 258 also allows a $13.50 youth minimum wage (ages 14 to 16). The Nebraska Department of Labor and Legislature sites refused connections on 2026-11-01, so the department's own 2027 notice was not read.
  61. New Jersey's Minimum Wage to Increase to $16.48/Hour for Most Employees on Jan. 1 (New Jersey Department of Labor and Workforce Development, read Nov 1, 2026, effective Jan 1, 2027)Released September 29, 2026. Seasonal and small employers (fewer than 6 employees) $15.23 to $16.25; tipped cash wage $6.05 to $6.61; agricultural workers $15.00.
  62. Your New York State Minimum Wage (New York State Department of Labor, read Nov 1, 2026)Minimum wage stays $17.00 (NYC, Long Island, Westchester) and $16.00 (rest of state) on January 1, 2027 because an off-ramp condition was met. Tipped food service workers: $11.35 and $10.70 cash wage. Home care aides rise to $20.00 and $19.00.
  63. Governor Lamont Announces Connecticut's Minimum Wage Will Increase to $17.48 on January 1, 2027 (Office of the Governor of Connecticut, read Nov 1, 2026, effective Jan 1, 2027)Released August 5, 2026. Employment cost index up 3.2% over the 12 months ending June 30, 2026.
  64. Ohio Minimum Wage to Increase by 3.5% in 2027 (Ohio Department of Commerce, read Nov 1, 2026, effective Jan 1, 2027)Released September 30, 2026. $11.40 non-tipped, $5.70 tipped; applies to businesses with gross receipts above $419,000 (was $405,000).
  65. Minimum wage increase schedule (Oregon Bureau of Labor and Industries, read Nov 1, 2026)Standard, Portland metro and nonurban rates each July 1. From July 1, 2027 Portland metro is $1.25 above and nonurban counties $1.00 below the standard rate, which the bureau sets by April 30. Oregon allows no tip credit.
  66. Minimum Wage (Rhode Island Department of Labor and Training, read Nov 1, 2026)dlt.ri.gov refuses automated requests; read from the Internet Archive capture of October 19, 2026. $16.00 from January 1, 2026; $17.00 from January 1, 2027. Tipped cash wage $3.89.
  67. Average Wage Index (AWI): AWI series and underlying data (Social Security Administration, read Nov 1, 2026)Raw average net compensation per worker, number of workers (thousands) and aggregate wages (millions). Wages are net compensation: wages subject to federal income tax plus contributions to deferred compensation plans, from Forms W-2.
  68. Average wages, median wages, and wage dispersion (Social Security Administration, read Nov 1, 2026)Median net compensation is published through 2023, the latest year with full wage statistics.
  69. Contribution and Benefit Base (Social Security Administration, read Nov 1, 2026)2027 base of $192,300 announced October 2026. The Medicare (HI) taxable maximum equaled the OASDI base for 1966 to 1990, was $125,000, $130,200 and $135,000 in 1991 to 1993, and has been unlimited since 1994.
  70. National Average Wage Index (Social Security Administration, read Nov 1, 2026)AWI for 2025 is 72,800.33, 4.23 percent above 2024; announced October 2026.
  71. Social Security & Medicare Tax Rates (Social Security Administration, read Nov 1, 2026)Rates for employees and employers, each, and for the self-employed. Footnotes: in 1984 an immediate credit made the effective employee OASDI rate 5.4 percent; in 2011 and 2012 the employee OASDI rate was reduced by 2 points to 4.2 percent; since 2013 an additional 0.9 percent HI tax applies to earned income above $200,000 (single), $250,000 (married filing jointly) or $125,000 (married filing separately), not shown in the table.
  72. Social Security Announces 3.6 Percent Benefit Increase for 2027 (Social Security Administration, read Nov 1, 2026)October 14, 2026: taxable maximum rises to $192,300 from $184,500 in 2027.
  73. Wage Statistics for 2023 (Social Security Administration, read Nov 1, 2026)Distribution of wage earners by level of net compensation. As of 2026-11-01 the same page reports that data for 2024 and 2025 are not yet available, so 2023 is the latest distribution and median.
  74. Employment Laws: Minimum Wage (South Dakota Department of Labor and Regulation, read Nov 1, 2026)$11.85 and tipped $5.925 from January 1, 2026; $12.30 and tipped $6.15 from January 1, 2027.
  75. American Community Survey 2025 1-year Summary File, tables B19013, B20018 and B20017 (U.S. Census Bureau, read Nov 1, 2026)Released October 29, 2026 (delayed from September). Files acsdt1y2025-b19013.dat, -b20018.dat, -b20017.dat; geographies 0100000US and 0400000US<state FIPS>. Margins of error are at the 90 percent confidence level. The Census API now requires a key, so the Summary File was used.
  76. Household Income in States and Metropolitan Areas: 2025 (ACSBR-028) (U.S. Census Bureau, read Nov 1, 2026)Appendix table of median household income by state; used to check the Summary File values. Real median household income rose for the nation (1.2%) and 14 states from 2024 to 2025.
  77. Changes in Basic Minimum Wages in Non-Farm Employment Under State Law: Selected Years 1968 to 2024 (U.S. Department of Labor, Wage and Hour Division, read Nov 1, 2026)Last revised January 2025. Footnotes: (b) laws covering only women and minors; [c] employers of 4 or more; (d) 6 or more; (e) 2 or more; (g) lower rates for small enterprises in MN, MT, OH, OK. Two cells were left out because they contradict the same table's later columns: Florida 1981 ($12.00; Florida had no state minimum wage until 2005) and Georgia 1981 ($5.15; Georgia's rate was $3.25 in 1988). Territories omitted.
  78. Consolidated State Minimum Wage Update Table (effective July 1, 2026) (U.S. Department of Labor, Wage and Hour Division, read Nov 1, 2026)30 states and DC above $7.25, 13 states equal to $7.25, 7 states with no law or a lower rate. The page's closing sentence still says DC's rate is $17.50; its own table shows $18.40.
  79. Fact Sheet #32: Youth Minimum Wage, Fair Labor Standards Act (revised July 2008) (U.S. Department of Labor, Wage and Hour Division, read Nov 1, 2026)Employers may pay employees under 20 at least $4.25 an hour during their first 90 consecutive calendar days, unless a state or local law requires more.
  80. History of Federal Minimum Wage Rates Under the Fair Labor Standards Act, 1938 - 2009 (U.S. Department of Labor, Wage and Hour Division, read Nov 1, 2026)Rates for workers first covered by the 1938 Act; from 1978 one rate applies to all covered, nonexempt workers. Workers first covered by the 1961 and 1966 amendments had lower phase-in rates until 1978.
  81. Minimum Wage (federal) (U.S. Department of Labor, Wage and Hour Division, read Nov 1, 2026, effective Jul 24, 2009)
  82. Minimum Wages for Tipped Employees (July 1, 2026) (U.S. Department of Labor, Wage and Hour Division, read Nov 1, 2026)Minimum cash wage column. Federal: $7.25 minimum, $5.12 maximum tip credit, $2.13 cash wage.
  83. State Minimum Wage Laws (updated July 1, 2026) (U.S. Department of Labor, Wage and Hour Division, read Nov 1, 2026)
  84. State Payday Requirements (January 1, 2023) (U.S. Department of Labor, Wage and Hour Division, read Nov 1, 2026)Latest edition of the table (last revised January 1, 2023). Puerto Rico omitted. Alabama and Florida have no row (footnote 1).
  85. Press releases (Vermont Department of Labor, read Nov 1, 2026)No 2027 minimum wage announcement among releases listed through October 20, 2026.
  86. Code of Virginia § 40.1-28.10, Minimum wage (Virginia General Assembly, read Nov 1, 2026)$12.77 in 2026, $13.75 in 2027, $15.00 in 2028, then CPI-U adjustment set by October 1 each year from 2028.
  87. Washington's minimum wage rises to $17.73 an hour in 2027 (news release 26-17) (Washington State Department of Labor & Industries, read Nov 1, 2026, effective Jan 1, 2027)Released September 30, 2026. 3.5% increase (CPI-W, August to August). Washington allows no tip credit.

Alabama

7 sources, last checked Nov 1, 2026

  1. 2025 Form 40, Alabama Individual Income Tax Return (Alabama Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Line 12 federal tax deduction; personal exemption $1,500 single or separate, $3,000 joint or head of family; dependent exemptions by AGI.
  2. Overtime Premium Deduction (Act 2026-604) (Alabama Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)For 2026 through 2028, the lesser of the overtime premium or $1,000 per taxpayer is deductible.
  3. Withholding Tax Tables and Instructions for Employers and Withholding Agents (revised January 2026) (Alabama Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Page 6 formula: standard deduction schedule by gross income, federal income tax, personal exemption $1,500 / $3,000, dependents $1,000 / $500 / $300 by income, rates 2% / 4% / 5%; example M-2, $850 weekly: $1,538.50 a year, $29.59 a week. Supplemental wages may be withheld at 5%. Cafeteria plans and 401(k), 403(b), 457 deferrals are excluded from wages.
  4. Code of Ordinances, Title 3A, Chapter 2: Occupational Tax (sections 3A-2-1 and following) (City of Birmingham, read Nov 1, 2026)Occupational license fees measured by one percent of gross receipts, deducted by the employer from each payment. Gross receipts and compensation include amounts deferred under a 401(k) or 403(b) salary reduction agreement, except Section 125 cafeteria plans. Read through search index excerpts: Municode refuses automated requests.
  5. Annual Comprehensive Financial Report, fiscal year ended June 30, 2025 (notes to the financial statements, page 38) (City of Birmingham, Department of Finance, read Nov 1, 2026, effective Jun 30, 2025)The City of Birmingham receives a 4% sales tax and a 1% occupational tax on wages of persons employed within the City limits, remitted to the City monthly. Posted on the city's open data portal in July 2026.
  6. Occupational Tax (City of Leeds, Alabama, read Nov 1, 2026)Set at 1% of gross receipts or compensation, including salaries, wages, commissions and bonuses for work done in the city; no deductions are allowed before calculating the tax.
  7. Occupation License (City of Opelika, Revenue Department, read Nov 1, 2026)Assessed on the salary or wages earned within the City of Opelika: 1% of the gross wages earned, withheld by employers.

Alaska

3 sources, last checked Nov 1, 2026

  1. Employment Security Tax FAQ: taxable wage base, standard rate and employee rate by year (Alaska Department of Labor and Workforce Development, read Nov 1, 2026)2026: wage base $54,200, employee rate 0.50%, employee maximum $271.00. 2025: $51,700, 0.50%, $258.50.
  2. Employment Security Tax Handbook: Retirement Plans and Section 125 Cafeteria Plans (Alaska Department of Labor and Workforce Development, read Nov 1, 2026)Employee deductions to an employer retirement plan (401(k), 403(b), 457(b)) and cafeteria plan health insurance, FSA and HSA amounts are excluded from wages for UI tax (pages 18 and 19).
  3. Laws of Alaska 1980, Second Special Session, Chapter 2 (CSHB 1042): repealing the Alaska net income tax on individuals and fiduciaries (Alaska State Legislature, read Nov 1, 2026)Approved September 24, 1980. Alaska has not taxed individual income since.

Arizona

4 sources, last checked Nov 1, 2026

  1. 2025 Arizona Form 140 Resident Personal Income Tax Booklet (ADOR 10413) (Arizona Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Line 38: age 65 or over x $2,100. Line 43: standard deduction $15,750 single, $31,500 joint. Line 46: multiply by 2.5%. Line 49: dependent tax credit $100 / $25 with the 5% per $1,000 reduction over $200,000 / $400,000. Read from the archived copy of May 13, 2026.
  2. Form A-4 (2026), Employee's Arizona Withholding Election (ADOR 10121) (Arizona Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Withholding is a percentage of gross taxable wages from every paycheck: 0.5%, 1.0%, 1.5%, 2.0%, 2.5%, 3.0% or 3.5%; 2.0% when no form is given.
  3. HB 4168 House bill summary, as signed (chapter 140) (Arizona House of Representatives, read Nov 1, 2026)Signed by the Governor; substituted for SB 1861. Confirms the subtractions, standard deduction and dependent credit.
  4. HB 4168 (2026), taxation; omnibus; 2026-2027 (Laws 2026, chapter 140), House engrossed text (Arizona State Legislature, read Nov 1, 2026, effective Jan 1, 2025)Sec. 15 (A.R.S. 43-1022, paragraphs 31, 32, 35): subtract the qualified tips, qualified overtime and senior amounts deducted under IRC 224, 225 and 151(d)(5)(C), from 2025. Sec. 16 (43-1041): standard deduction $15,750 / $23,625 / $31,500, adjusted for inflation like the federal amount. Sec. 18 (43-1073.01): $125 per dependent under 17 from 2026. Sec. 35: retroactivity dates.

Arkansas

5 sources, last checked Nov 1, 2026

  1. 2025 AR1000F and AR1000NR Instructions (Rev 09/29/2025) (Arkansas Department of Finance and Administration, read Nov 1, 2026, effective Jan 1, 2025)Marginal rates for 2025 are 3.9% (Act 1 of the Second Extraordinary Session of 2024); standard deduction $2,470 ($4,940 joint); $29 personal tax credits, with an additional one when the filing status is head of household or surviving spouse (line 7A); additional tax credit for qualified individuals with net income up to $27,600 (page 21); 2025 Regular Income Tax Table; for $100,001 and over, $3,809 plus 3.9% of the excess over $100,000.
  2. Additional Tax Credit for Qualified Individuals, 2025 (worksheet and table) (Arkansas Department of Finance and Administration, read Nov 1, 2026, effective Jan 1, 2025)An individual taxpayer having a net income up to $27,600 who timely files is allowed an additional tax credit: $0 to $26,500, $60; $26,501 to $26,600, $55; down to $27,501 to $27,600, $5; $27,601 and up, $0. Filing status 2 (joint): double the credit. Same table on page 21 of the 2025 AR1000F instructions (R 10/10/2025).
  3. Form AR4EC, Employee's Withholding Exemption Certificate (2025) (Arkansas Department of Finance and Administration, read Nov 1, 2026, effective Jan 1, 2025)Line 1: a. you claim yourself (one exemption); b. yourself and your spouse (two); c. head of household and yourself (two). Line 2: one exemption per dependent. Without the form the employer withholds without exemptions or dependents.
  4. Withholding Tax Employer's Instructions, effective 01/01/2026 (revised 4/27/26) (Arkansas Department of Finance and Administration, read Nov 1, 2026, effective Jan 1, 2026)The current withholding tax rate is 3.7%. Supplemental wages: deduct 3.7% of the bonus or commission. Excluded from wages: Sections 125, 401(k), 403(b), 408(k), 408(p), 457.
  5. Withholding Tax Formula Method, effective 01/01/2026 (tax year 2026) (Arkansas Department of Finance and Administration, read Nov 1, 2026, effective Jan 1, 2026)Standard deduction $2,470; net taxable income under $100,001 looked up at the $50 midrange; brackets 0%, 2% minus $111.98, 3% minus $223.97, 3.4% minus $287.97, 3.7% minus $367.16 to $94,700, then $369.90 to $79.90; $29 per exemption. Example: $2,127 monthly, 2 exemptions: $438 a year, $36.50 a month.

California

5 sources, last checked Nov 1, 2026

  1. California Employer's Guide 2026 (DE 44, Rev. 52 (4-26)) (California Employment Development Department, read Nov 1, 2026, effective Jan 1, 2026)SDI 1.3% with no taxable wage limit. Supplemental wages paid separately: bonuses and stock options 10.23%, other types 6.6%. Method B (exact calculation, pages 43 to 51): Table 1 low income exemption, Table 2 estimated deduction, Table 3 standard deduction, Table 4 exemption allowance credit ($168.30 a year per allowance) and Tables 5 to 28 tax rates, built from the 2025 brackets at 110% of the tax rates (1.1% to 14.63%). Examples A to F reproduced in the tests.
  2. Rates and Withholding (California Employment Development Department, read Nov 1, 2026)SDI withholding rate: 1.2% for 2025, 1.3% for 2026, 1.4% for 2027; all wages subject since January 1, 2024.
  3. 2025 California Personal Income Tax Booklet (Form 540) (California Franchise Tax Board, read Nov 1, 2026, effective Jan 1, 2025)Page 75 tax rate schedules (example: joint $125,000 gives $4,768.10); standard deduction $5,706 / $11,412; line 32 exemption credit AGI limits $252,203 / $504,411 / $378,310, minus $6 per $2,500 per credit; tax table row $87,251 to $87,350: $4,558 single, $2,308 joint, $2,681 head of household.
  4. 2026 California Tax Rate Schedules (California Franchise Tax Board, read Nov 1, 2026, effective Jan 1, 2026)Schedules X, Y and Z. Example: joint taxable income $125,000 gives $4,590.24.
  5. Tax News, October 2026: 2026 Indexing (California Franchise Tax Board, read Nov 1, 2026, effective Jan 1, 2026)Inflation 3.4% (June 2025 to June 2026). Standard deduction $5,900 / $11,800; personal exemption credit $158 (joint $316); dependent exemption credit $491.

Colorado

12 sources, last checked Nov 1, 2026

  1. Tax Guide Topic No. 61: Occupational Privilege Taxes (OPT or Head Tax), revised 1/2021 (City and County of Denver, Department of Finance, read Nov 1, 2026)Employees who perform sufficient services in Denver to receive compensation of at least $500 per month are liable for the Employee OPT, withheld by the employer at $5.75 per month; the employer also pays the $4.00 Business OPT. Read from the Internet Archive copy of April 30, 2026 (denvergov.org refuses automated requests).
  2. Occupational Privilege Tax: repeal reminder (City of Aurora, read Nov 1, 2026, effective Jan 1, 2025)The city of Aurora Occupational Privilege Tax is repealed effective Jan. 1, 2025 (Ordinance 2022-77); the December 2024 and fourth quarter 2024 returns were the last ones.
  3. Occupational Privilege Tax (City of Glendale, Colorado, read Nov 1, 2026)Paid monthly by all employees who work within the City of Glendale and earn more than $750 during a calendar month; the $5 monthly fee is matched by the employer.
  4. Occupational Privilege Tax (OPT) (City of Greenwood Village, read Nov 1, 2026)Employee and employer portions are $2 per month each and apply when $250 or more is earned in a calendar month.
  5. Code of Ordinances, Chapter 62, Article VI: Occupation Privilege Tax (City of Sheridan, Colorado, read Nov 1, 2026)Employee means any natural person who performs sufficient services for any period of time in a calendar month to receive as compensation more than $500.00. Read through search index excerpts: Municode refuses automated requests.
  6. Occupational Privilege Tax (City of Sheridan, Colorado, read Nov 1, 2026)A $3 per month occupational privilege tax is due from each employee through payroll withholding, and a $3 per month match from the employer for each employee. The page does not state the earnings threshold. Read on 2026-11-01.
  7. Premium and Benefits Calculator (2025 version) (Colorado Department of Labor and Employment, FAMLI Division, read Nov 1, 2026, effective Jan 1, 2025)Premiums are 0.9% of wages, 0.45% employer and 0.45% employee, on wages up to $176,100 for 2025. Read from the archived copy of May 22, 2025.
  8. 2025 Colorado Individual Income Tax Filing Guide (Book 104) (Colorado Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Line 1 federal taxable income; line 4 standard or itemized deduction addback above $12,000 ($16,000 joint) when federal AGI exceeds $300,000; line 13: the income tax rate is currently 4.4%; 2025 tax table at 4.4%. No overtime addback for 2025.
  9. Colorado Wage Withholding Tax Guide (revised January 2026) (Colorado Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Bonuses and commissions are compensation subject to the DR 1098 calculation; wages subject to withholding include overtime exempted federally under the One Big Beautiful Bill Act.
  10. DR 0004, 2026 Colorado Employee Withholding Certificate (10/29/25) (Colorado Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Table 1 standard allowance for one job: $14,000 single, $22,000 head of household, $30,000 joint. Worksheet 1 line 3b removes the federal qualified overtime deduction.
  11. DR 1098, 2026 Colorado Withholding Worksheet for Employers (10/21/25) (Colorado Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Annual wages minus the DR 0004 allowance, or $11,000 joint / $5,500 otherwise from the W-4, times 4.40%.
  12. HB25-1296, Tax Expenditure Adjustment (session law chapter 202, signed May 16, 2025) (Colorado General Assembly, read Nov 1, 2026, effective Jan 1, 2026)Adds back any overtime compensation excluded or deducted from federal income when computing Colorado taxable income, from tax year 2026. SB26-056 (limit to 2026 only) was lost on May 14, 2026.

Connecticut

3 sources, last checked Nov 1, 2026

  1. Form CT-1040 TCS, 2025 Tax Calculation Schedule (Rev. 12/25) (Connecticut Department of Revenue Services, read Nov 1, 2026, effective Jan 1, 2025)Tables A (personal exemptions), B (initial tax, with examples), C (2% tax rate phase-out add-back), D (tax recapture) and E (personal tax credits).
  2. IP 2026(1), Connecticut Employer's Tax Guide (Circular CT), with TPG-211, 2026 Withholding Calculation (Connecticut Department of Revenue Services, read Nov 1, 2026, effective Jan 1, 2026)Withholding uses the same Tables A to E as the tax calculation schedule. No Form CT-W4: withhold 6.99% with no exemption. Supplemental pay is withheld by adding it to regular wages (no flat rate).
  3. CT Paid Leave: Contributions (Connecticut Paid Leave Authority, read Nov 1, 2026, effective Jan 1, 2026)The Board voted to keep the rate at 0.5% for 2026. Employers deduct 0.5% of pay until the employee reaches the Social Security contribution limit ($184,500 in 2026, $176,100 in 2025).

Delaware

5 sources, last checked Nov 1, 2026

  1. Earned Income Tax (Earned Income Tax Regulations, Section 201) (City of Wilmington, Department of Finance, read Nov 1, 2026)1.25% on salaries, wages, commissions and other compensation of residents and of nonresidents for work in the city; deferred compensation such as 401(k) deferrals is taxed when deferred; Section 125, 129 and 132 benefits are excluded. The city site refuses automated requests, so the rate and base were confirmed through payroll guides that quote the regulations; recheck on the city site.
  2. Delaware Paid Leave: Program Overview FAQs (Delaware Department of Labor, Division of Paid Leave, read Nov 1, 2026, effective Jan 1, 2025)Contributions based on wages under FICA rules; rates guaranteed through 2026 at 0.8% of wages (0.40% medical, 0.32% parental, 0.08% family caregiving); employers can require employees to pay up to 50% through payroll deductions. Employers with 10 to 24 employees owe only the 0.32% parental rate; under 10 are exempt. Capped at the Social Security wage base.
  3. 2025 Delaware Resident Individual Income Tax Return instructions (PIT-RES) (Delaware Division of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Line 20a standard deduction; line 21 additional standard deduction $2,500 at 65 or blind; line 27a personal credits $110 per person (joint with no dependents: $220); line 27b additional $110 at 60 or older.
  4. Delaware Declaration of Estimated Income Tax for Individuals, 2026 instructions (PIT-EST, revised 11/10/25) (Delaware Division of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Tax computation table: 0% to $2,000; 2.2% to $5,000; 3.9% to $10,000; 4.8% to $20,000; 5.2% to $25,000; 5.55% to $60,000; 6.6% over $60,000. Standard deduction $3,250 ($6,500 joint), additional $2,500 at 65 or blind. Personal credits $110 per federal exemption and for being 60 or older.
  5. Employer's Guide (Withholding Regulations and Employer's Duties), sections 15 and 17 (Delaware Division of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Section 17 percentage method: annualize the wages, subtract the $3,250 standard deduction ($6,500 married filing jointly), apply the tax computation table effective January 1, 2025 (no changes since 2014; $2,943.50 plus 6.60% over $60,000), subtract $110 per personal exemption and divide by the pay periods. Examples at $25,000: single, 1 allowance, $722.00 a year; married filing jointly, 3 allowances, $339.00. Section 15(a): without a certificate, withhold as a single person with no allowances. Read through the fetch tool on 2026-11-01.

Washington, DC

5 sources, last checked Nov 1, 2026

  1. D.C. Code 47-1806.03, Tax on residents and nonresidents: rates (paragraph (a)(11), taxable years after 2021) (Council of the District of Columbia, read Nov 1, 2026)4% to $10,000; 6% to $40,000; 6.5% to $60,000; 8.5% to $250,000; 9.25% to $500,000; 9.75% to $1,000,000; 10.75% above.
  2. D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Law 26-89) (Council of the District of Columbia, read Nov 1, 2026, effective Jan 1, 2025)New 47-1801.04(3A): basic standard deduction $15,000 / $22,500 / $30,000 for 2025, increased by a cost-of-living adjustment from 2026 (base year 2025); (44)(v): standard deduction = basic amount plus the federal additional amount under IRC 63(c)(3). New 47-1803.04: no deduction for qualified tips, overtime, car loan interest or the senior deduction.
  3. D.C. Act 26-416, Fiscal Year 2027 Budget Support Emergency Act of 2026, Subtitle VII-I (Tax Code Conformity and Clarification), secs. 7112 and 7113 (Council of the District of Columbia (D.C. Law Library), read Nov 1, 2026, effective Jan 1, 2025)Sec. 7112(b), D.C. Code 47-1801.04(3A): basic standard deduction $15,000 single, $22,500 head of household, $30,000 joint for 2025; for 2026 through 2029 the same amounts increased by the cost-of-living adjustment with base year 2025 (rounded down to $50), so the first increase applies in 2027; standard deduction = basic plus the federal additional amount (IRC 63(c)(3)). Sec. 7112(d), 47-1803.04(d)(6) to (9): no deduction for qualified tips, overtime, car loan interest or the senior deduction for taxable years beginning before January 1, 2026. Sec. 7113: applies as of January 1, 2025. The permanent version (D.C. Act 26-418, D.C. Law 26-189, effective October 2, 2026) is not yet posted on the D.C. Law Library.
  4. 2025 Schedule S, Calculation G-1 (standard deduction) (District of Columbia Office of Tax and Revenue, read Nov 1, 2026, effective Jan 1, 2025)Additional standard deduction: $1,600 ($2,000 if single or head of household) for each box for age 65 or blindness.
  5. OTR Tax Notice 2022-08: District of Columbia Withholding for Tax Year 2022 (October 17, 2022) (Office of Tax and Revenue, read Nov 1, 2026, effective Jan 1, 2022)The suspension of personal exemptions by the federal Tax Cuts and Jobs Act impacted the District's ability to produce withholding tables; taxpayers are encouraged to use the current tax rate schedule. The OTR withholding tables page lists FR-230 booklets only through 2018 (archived copy of July 10, 2025).

Florida

2 sources, last checked Nov 1, 2026

  1. Reemployment Tax (Florida Department of Revenue, read Nov 1, 2026)Employers pay reemployment tax on the first $7,000 of wages; workers do not pay it and employers must not deduct it.
  2. Constitution of the State of Florida, Article VII, Section 5 (Estate, inheritance and income taxes) (Florida Senate, read Nov 1, 2026)Section 5(a): no tax upon the income of natural persons who are residents or citizens of the state.

Georgia

3 sources, last checked Nov 1, 2026

  1. 2025 IT-511 Individual Income Tax Instruction Booklet (Georgia Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Rate 5.19%; standard deduction $24,000 joint, $12,000 otherwise; dependents x $4,000; low income credit table (page 35); retirement exclusion with up to $5,000 of earned income (page 21).
  2. 2026 Employer's Tax Guide (revised June 2026) (Georgia Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Page 3: HB 463 cuts the rate from 5.19% to 4.99% retroactive to January 1, 2026; standard deductions $30,000 joint and $15,000 single, head of household and separate; dependent deduction $4,000 to $5,000. Pages 4 and 5: reporting qualified overtime or cash tips does not, by itself, reduce Georgia withholding. Pages 51 and 52, Tables E and F percentage method with examples ($2,000 semimonthly, joint, one child: $27.03; $935 biweekly, head of household, two children: $0).
  3. HB 463 (2026), Georgia Economic Growth and Tax Relief Act of 2026, as passed House and Senate (Georgia General Assembly, read Nov 1, 2026, effective Jan 1, 2026)Sec. 2-1: 4.99% for 2026, reduced 0.125 a year from January 1, 2027 until 3.99%, delayed when the revenue tests fail. Sec. 2-2: dependent $5,000 plus $125 a year to $6,000. Sec. 2-3: standard deduction $30,000 / $15,000 plus $750 / $375 a year to $36,000 / $18,000. Sec. 2-4: overtime up to $1,750 (2026 to 2028) and cash tips up to $1,750.

Hawaii

5 sources, last checked Nov 1, 2026

  1. 2025 Maximum Weekly Wage Base and Maximum Weekly Benefit Amount (December 2, 2024) (Hawaii Department of Labor and Industrial Relations, Disability Compensation Division, read Nov 1, 2026, effective Jan 1, 2025)TDI maximum weekly wage base $1,441.72; maximum weekly deduction $7.21.
  2. 2026 Maximum Weekly Wage Base and Maximum Weekly Benefit Amount (December 10, 2025) (Hawaii Department of Labor and Industrial Relations, Disability Compensation Division, read Nov 1, 2026, effective Jan 1, 2026)TDI maximum weekly wage base $1,500.21; maximum weekly deduction $7.50 (0.5%).
  3. 2025 Form N-11 Instructions (tax rate schedules page 48, standard deduction, $1,144 exemptions) (Hawaii Department of Taxation, read Nov 1, 2026, effective Jan 1, 2025)Tax table row $98,850 to $98,900: single $6,406, joint $5,297, head of household $5,852.
  4. Booklet A, Employer's Tax Guide (effective December 5, 2025 for withholding January 1, 2026) (Hawaii Department of Taxation, read Nov 1, 2026, effective Jan 1, 2026)Appendix Part 1, annualized method: annual wages minus $1,144 per HW-4 allowance and a $4,350 extra lump sum allowance, then the annual withholding rates (the tax brackets up to $125,000, or $250,000 married, with 7.9% above). Example: $500 weekly, single, 3 allowances: $497.99 a year, $9.58 a week. Section 12: allowances for yourself, for a single person (or married person whose spouse does not work) with one job, for a spouse, for age 65, for each dependent and for head of household. Supplemental wages are aggregated with regular wages.
  5. Department of Taxation Announcement No. 2024-03: Act 46, SLH 2024, Relating to Income Tax (Hawaii Department of Taxation, read Nov 1, 2026, effective Jan 1, 2025)Standard deduction: 2024 and 2025 $8,800 joint, $6,424 head of household, $4,400 single; 2026 and 2027 $16,000, $12,000, $8,000. Bracket schedules for 2025 (also used in 2026) and 2027.

Idaho

6 sources, last checked Nov 1, 2026

  1. Idaho Code 63-3024, Individuals' tax (as amended 2025, ch. 13) (Idaho Legislature, read Nov 1, 2026, effective Jan 1, 2025)5.3% of taxable income over $2,500 ($5,000 joint, head of household and surviving spouse); thresholds adjusted each year by the CPI-U of the preceding calendar year divided by the CPI-U for 1998. Read from the Internet Archive copy of April 6, 2026.
  2. Idaho Code 63-3029L, Child tax credit (Idaho Legislature, read Nov 1, 2026)$205 per qualifying child for taxable years beginning on or after January 1, 2018, and before January 1, 2026. Read from the Internet Archive copy of May 19, 2026.
  3. Form 40 Instructions 2025 (EIN00046, revised 03-02-2026) (Idaho State Tax Commission, read Nov 1, 2026, effective Jan 1, 2025)What's New: rate 5.3%, conformity to the IRC as of January 1, 2026, food tax credit $155. Line 16 standard deduction $15,750 / $31,500 / $23,625 plus $1,600 ($2,000 single or head of household) per box at 65 or blind. Line 18 QBI and federal Schedule 1-A deductions. Line 20 worksheet: taxable income minus $4,811 ($9,622 joint and head of household), times 5.3%. Line 24 child tax credit $205 per child 16 or under. Line 31 Permanent Building Fund tax $10. Read from the Internet Archive copy of March 17, 2026.
  4. Table for Percentage Computation Method of Withholding (EPB00744, 07-23-2026) (Idaho State Tax Commission, read Nov 1, 2026, effective Jan 1, 2026)Annual: 5.3% of wages over $16,100 (single and head of household) or $32,200 (married), after child tax credit allowances (now zero). Revised July 31, 2026 because the Idaho child tax credit sunset. Read from the Internet Archive copy of Aug. 31, 2026.
  5. Withholding: computing Idaho withholding (supplemental wages) (Idaho State Tax Commission, read Nov 1, 2026, effective Jan 1, 2026)Supplemental wages: combine with regular wages, or multiply the separately issued supplemental payment by 5.3%. The Idaho Child Tax Credit has sunsetted. Read from the Internet Archive copy of Oct. 10, 2026.
  6. Consumer Price Index for All Urban Consumers (CUUR0000SA0), 2025 annual average (U.S. Bureau of Labor Statistics, read Nov 1, 2026)2025 annual average 321.943 (2024: 313.689; 1998: 163.0). Used for the 2026 Idaho threshold under 63-3024(3).

Illinois

2 sources, last checked Nov 1, 2026

  1. 2025 Form IL-1040 Instructions (Illinois Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)What's New: rate 4.95%, personal exemption $2,850 for tax year 2025. Lines 10a to 10d: $1,000 per box for 65 or older; no exemption allowance when federal AGI is over $250,000 ($500,000 married filing jointly).
  2. Booklet IL-700-T, Illinois Withholding Tax Tables, effective January 1, 2026 (Illinois Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Page 3: the income tax rate is 4.95 percent and the exemption allowance is $2,925. Page 4 automated payroll method: (Line 1 allowances x $2,925 + Line 2 allowances x $1,000) / pay periods subtracted from wages, times 4.95%; example $800 weekly, 2 + 2 allowances: $32.13. The method has no income limit on allowances.

Indiana

6 sources, last checked Nov 1, 2026

  1. Departmental Notice #1, Indiana county income tax rates, effective Jan. 1, 2025 (R45 / 12-24) (Indiana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Read from the archived copy of Feb. 4, 2025: https://web.archive.org/web/20250204065251/https://www.in.gov/dor/files/dn01.pdf. The Oct. 1, 2025 notice (R46 / 10-25) lists the same 92 rates.
  2. Form IT-40, Indiana Full-Year Resident Individual Income Tax Return (2025) (Indiana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Line 8: multiply line 7 by 3% (.03). Read from the archived copy of May 19, 2026.
  3. Legislative Synopsis 2025 (SEA 451, IC 6-3-2-1) (Indiana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2027)Sets an expiration date for the 2.9% individual rate before January 1, 2030; cuts after 2029 depend on revenue triggers. The 2.9% rate for 2027 comes from IC 6-3-2-1 as amended in 2023.
  4. Legislative Synopsis 2026 (SEA 243, sections 11 and 12: IC 6-3-2-31 and 6-3-2-32) (Indiana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)For the 2026 tax year only, a deduction equal to the qualified tips (IRC 224) and qualified overtime (IRC 225) deducted from federal AGI, for state (IC 6-3) and county (IC 6-3.6) tax.
  5. Schedule 3: Exemptions, Form IT-40 (2025) (Indiana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Line 1 $2,000 joint or $1,000; line 2 dependents x $1,000; line 3 additional dependent child x $1,500; line 4 age 65 or blind x $1,000; line 5 age 65 with federal AGI under $40,000 x $500. Read from the archived copy of Dec. 24, 2025.
  6. Schedule CT-40, County Tax Schedule for 2025 Full-Year Indiana Residents (rate chart on the back) (Indiana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Line 1: Indiana AGI from IT-40 line 7; line 2: rate for the county where you lived on Jan. 1, 2025. The chart matches the Jan. 1, 2025 notice for all 92 counties. Read from the archived copy of May 19, 2026.

Iowa

7 sources, last checked Nov 1, 2026

  1. 2026 IA W-4 Employee Withholding Allowance Certificate (44-019, 11/13/2025) (Iowa Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Line 1: $40 allowance for yourself, or $80 if unmarried and eligible for head of household; $20 more at 65 or older and $20 if blind; $40 for a spouse who does not work or claim allowances. Line 2: $40 for each dependent. Without a completed IA W-4 the employer withholds at an allowance amount of zero.
  2. IA 1040 Expanded Instructions 2025 (Intro 6: Exemption Credits; Line 5: Iowa Tax) (Iowa Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Personal credit: 1 for single, 2 for married filing jointly or head of household, times $40; $20 per filer 65 or older or blind; $40 per dependent. Line 5: Iowa now has a flat tax rate of 3.8%. Line 2 starts from federal taxable income.
  3. IA 1040 Expanded Instructions 2025, Line 19: School District Surtax / Emergency Medical Services Tax (Iowa Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)
  4. Impact of One, Big, Beautiful Bill Act on Employee Withholding (Iowa Department of Revenue, read Nov 1, 2026)The starting point for Iowa taxable income is federal taxable income; Iowa has rolling conformity and conforms with no tax on tips, no tax on overtime, no tax on car loan interest and the enhanced senior deduction for 2025 and 2026.
  5. Iowa Counties, School District Numbers, Surtax Rates for 2025 (41-027) (Iowa Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)District rates as a percent of Iowa tax. IA 1040 line 19: multiply line 18 (tax after nonrefundable credits) by the surtax rate of the district of residence on December 31.
  6. Iowa Individual Income Tax Withholding Formula, effective January 1, 2026 (released November 2025) (Iowa Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)T1 = wages minus $13,000 a year (other), $19,500 (head of household) or $26,000 (joint, spouse without earnings); T2 = T1 x 3.80%; minus the IA W-4 allowance amount per period. Example 1: $2,100 biweekly, other, $40 allowance: $59.26.
  7. Iowa Withholding Tax Information: supplemental wages (Iowa Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)If federal tax is withheld on a flat rate basis, Iowa withholds at the highest individual rate (3.8%); if the supplemental payment is paid with regular wages, the two are combined (Iowa Administrative Code 701-307.2(1)(c)).

Kansas

7 sources, last checked Nov 1, 2026

  1. 2025 Kansas Individual Income Tax booklet (K-40 instructions and tax table) (Kansas Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Read from the Internet Archive copy of 2026-05-19 because ksrevenue.gov refuses connections from this network.
  2. KW-100 Withholding Tax Guide (Rev. 10-24) (Kansas Department of Revenue, read Nov 1, 2026, effective Jul 1, 2024)Percentage method tables still in force in 2026. Internet Archive copy of 2026-10-18.
  3. Notice 25-06, decreases of income tax rates contingent on revenue (Kansas Department of Revenue, read Nov 1, 2026, effective Oct 2, 2025)No SB 269 rate reduction for tax year 2026.
  4. Notice 26-11, decreases of income tax rates contingent on revenue (Kansas Department of Revenue, read Nov 1, 2026, effective Oct 15, 2026)FY 2026 revenue fell $214,339,364 short of the inflation adjusted base, so there is no rate reduction for tax year 2027.
  5. K.S.A. 79-32,110, tax imposed and schedules of tax rates (Kansas Office of Revisor of Statutes, read Nov 1, 2026, effective Jan 1, 2024)Subsection (a)(1)(B) and (a)(2)(B): 5.2% and 5.58% for tax year 2024 and after.
  6. K.S.A. 79-32,119, Kansas standard deduction of an individual (Kansas Office of Revisor of Statutes, read Nov 1, 2026, effective Jan 1, 2024)$3,605 single, $8,240 married, $6,180 head of household; $850 or $700 more per box for 65 or older.
  7. K.S.A. 79-32,121b, Kansas exemptions for an individual (Kansas Office of Revisor of Statutes, read Nov 1, 2026, effective Jan 1, 2025)$9,160 per return ($18,320 joint), $2,320 per dependent, $2,320 more for head of household.

Kentucky

16 sources, last checked Nov 1, 2026

  1. Occupational taxes: increase (City of Bowling Green, read Nov 1, 2026, effective Jan 1, 2024)Rate raised from 1.85% to 2.0% effective January 1, 2024.
  2. Business license application and annual reconciliation instructions (City of Owensboro and Daviess County Fiscal Court, read Nov 1, 2026)Withholding fee: City of Owensboro 1.78%, Daviess County 1.00%. The county fee covers only compensation earned in Daviess County outside the Owensboro city limits.
  3. Business license application and annual reconciliation instructions (City of Owensboro and Daviess County Fiscal Court, read Nov 1, 2026)Daviess County withholding fee 1.00% on compensation earned in the county outside the corporate limits of Owensboro (the city administers the county fee). The county code lets the fiscal court set an exemption of up to $10,000 per employee; none is shown on the current forms.
  4. Occupational license fee regulations (updated April 4, 2023) (City of Owensboro, Finance Department, read Nov 1, 2026)1.78% of all wages of a resident or nonresident employee for work in the city (rate since July 1, 2017); compensation as defined in KRS 67.750(2).
  5. Occupational license tax (KRS 160.605) (Fayette County Public Schools, Tax Collection Office, read Nov 1, 2026)One-half of 1 percent on compensation of Fayette County residents for work performed in Fayette County. The board's 2025 plan to raise it to 0.75% was withdrawn and did not take effect.
  6. 2025 Form 740 instructions (What's New: standard deduction $3,270, rate 4%, family size thresholds) (Kentucky Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)
  7. 2025 Schedule ITC (family size tax credit table, personal tax credits) (Kentucky Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Credit shares 100% to 10% between 100% and 133% of the poverty threshold.
  8. 2026 Kentucky Withholding Tax Formula, 42A003 (TCF)(10-2025) (Kentucky Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Standard deduction $3,360; rate 3.5% (2025 HB 1).
  9. 2025 Acts, Chapter 1 (HB 1), amending KRS 141.020 (Kentucky General Assembly, read Nov 1, 2026, effective Jan 1, 2026)4% for 2024 and 2025; 3.5% for taxable years beginning on or after January 1, 2026; a 2027 cut needs the reduction conditions and an act of the General Assembly. Internet Archive copy of 2026-10-14.
  10. KRS 67.750(2), definition of compensation for occupational license taxes (Kentucky General Assembly, read Nov 1, 2026, effective Jun 27, 2019)Compensation includes amounts deferred under 401(a), 401(k), 403(b), 457 and similar plans and amounts contributed by salary reduction under Sections 125 and 132.
  11. Form 222, 2025 reconciliation of license fee withheld (Lexington-Fayette Urban County Government, Division of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Subject payroll is total compensation before the deduction of any pre-taxed items; deferred compensation and cafeteria plans are listed as subject.
  12. Occupational license fee rates and current forms (Lexington-Fayette Urban County Government, Division of Revenue, read Nov 1, 2026)The urban county government assesses an occupational license fee of 2.25% on an individual's compensation for work in Fayette County, residents and nonresidents alike.
  13. Form OL-3D instructions, 2025 (Louisville Metro Revenue Commission, read Nov 1, 2026, effective Jan 1, 2025)Same rates for 2025: 2.2% for residents, 1.45% for nonresident individuals. Read through the r.jina.ai reader because louisvilleky.gov refuses direct downloads; the Revenue Commission's 2026 updates list no rate change.
  14. Form W-1 instructions (employer quarterly withholding return) (Louisville Metro Revenue Commission, read Nov 1, 2026)Residents who live and work in Louisville Metro: 2.2% (Louisville Metro 1.25%, TARC 0.2%, school boards 0.75%) of gross salaries, wages and commissions. Nonresidents: 1.45%, no school board tax. Louisville Metro covers all of Jefferson County.
  15. 2026 Poverty Guidelines (U.S. Department of Health and Human Services, ASPE, read Nov 1, 2026, effective Jan 1, 2026)$15,960, $21,640, $27,320 and $33,000 for 1 to 4 persons. Kentucky's family size thresholds equal the guideline for the tax year ($15,650 in 2025, $15,060 in 2024); the 2026 table applies the 2025 Schedule ITC bands to these amounts.
  16. Bowling Green/Warren County Local Occupational Taxes (Warren County Fiscal Court, read Nov 1, 2026, effective Jan 1, 2024)City of Bowling Green: 2% of employees' gross wages for work inside the city limits; the city and county taxes never apply to the same dollar. Warren County Public Schools: 0.5% for residents of the Warren County school district (not added here: most city residents are in the Bowling Green Independent district).

Louisiana

5 sources, last checked Nov 1, 2026

  1. R-1306 (1/25), Louisiana withholding tables and formulas (Louisiana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Standard deduction $12,500 or $25,000; withholding at 3.09%.
  2. R-1306 (1/26), Louisiana withholding tables and formulas (Louisiana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)2026 standard deduction $12,875 single and married separate, $25,750 joint, surviving spouse and head of household; withholding at 3.09%.
  3. Revenue Information Bulletin 26-005, updated withholding tables (Louisiana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)The 2026 amounts use CPI-U data available on December 1, 2025; the final amounts on 2026 returns may differ slightly. No final figure was published as of 2026-11-01.
  4. R.S. 47:294, standard deduction (Louisiana State Legislature, read Nov 1, 2026, effective Jan 1, 2025)$12,500 single and married separate for 2025, 200% of that for joint, surviving spouse and head of household; indexed to the prior calendar year's CPI-U increase from 2026.
  5. R.S. 47:32, rates of tax (Louisiana State Legislature, read Nov 1, 2026, effective Jan 1, 2025)"computed at the rate of three percent on net income" (Acts 2024, 3rd Ex. Sess., No. 11).

Maine

10 sources, last checked Nov 1, 2026

  1. Employer's Guide to Maine PFML Contributions (Maine Department of Labor, read Nov 1, 2026, effective Jan 1, 2025)Premium 1% of wages up to the Social Security wage base from January 1, 2025; employers may deduct up to half (0.5% of wages) from employees. The Department sets the rate from 2027. Wages are figured like Maine unemployment wages.
  2. 36 M.R.S. 5219-SS, dependent exemption tax credit (Maine Legislature, read Nov 1, 2026)$300 per qualifying child or dependent (federal child tax credit or credit for other dependents), indexed under 5403(9); doubled under age 6 from 2025; refundable; $20 per $500 phase-out from 2025.
  3. 36 M.R.S. 5403, annual adjustments for inflation (Maine Legislature, read Nov 1, 2026)Subsection 9: dependent credit times chained CPI (12 months to June of the prior year) over the 12 months to June 2023, increase rounded down to $5. Subsection 10: credit phase-out thresholds, base 12 months to June 2024, rounded down to $50.
  4. 2025 Form 1040ME instructions (phase-out worksheets, dependent exemption tax credit) (Maine Revenue Services, read Nov 1, 2026, effective Jan 1, 2025)Standard deduction phase-out above $100,000 single, $150,000 head of household, $200,050 joint over $75,000, $112,500 and $150,000; exemption phase-out above $333,450, $366,750 and $400,100 over $125,000. Dependent exemption tax credit $305 per dependent ($610 under age 6), refundable, less $20 per $500 above $100,000, $125,000 or $150,000.
  5. 2025 Individual Income Tax Rates (tax rate schedules, personal exemption, standard deduction) (Maine Revenue Services, read Nov 1, 2026, effective Jan 1, 2025)Prepared February 3, 2026. 5.8%, 6.75% and 7.15%; exemption $5,150; standard deduction $15,000, $30,000 joint, $22,500 head of household; $1,600 or $2,000 more for age or blindness.
  6. 2026 estimated tax worksheets: phase-out of the standard deduction (line 6a) and of the personal exemption (line 6b) (Maine Revenue Services, read Nov 1, 2026, effective Jan 1, 2026)Standard deduction phase-out above $102,250 single, $153,400 head of household, $204,550 joint over $75,000, $112,500 and $150,000. Personal exemption phase-out (separate worksheet 26_1040es_pers_exempt_phaseout_wksht.pdf) above $341,000, $375,050 and $409,150 over $125,000.
  7. 2026 Income/Estate Tax Updates (tax law changes) (Maine Revenue Services, read Nov 1, 2026)Maine basic standard deduction $15,700, $23,550 or $31,400 for 2026; equal to the federal standard deduction from 2027. Income tax surcharge from 2026 (PL 2025, c. 650, Part DDDD).
  8. 2026 Individual Income Tax Rates (revised May 20, 2026) (Maine Revenue Services, read Nov 1, 2026, effective Jan 1, 2026)5.8%, 6.75% and 7.15% with the 2026 bases; 2% surcharge on Maine taxable income above $1,000,000 single, $1,500,000 joint and head of household; exemption $5,300; standard deduction $15,700, $31,400 joint, $23,550 head of household; $1,650 or $2,050 more for age or blindness.
  9. 2026 Withholding Tables for Individual Income Tax (revised August 2026) (Maine Revenue Services, read Nov 1, 2026, effective Jan 1, 2026)Percentage method: $5,300 per allowance; withholding standard deduction $12,850 single ($28,550 married), phased out from $102,250 to $177,250 ($204,550 to $354,550); same rate schedules and surcharge. Supplemental wages paid separately: flat 5%.
  10. Chained CPI for All Urban Consumers (C-CPI-U), series SUUR0000SA0 (U.S. Bureau of Labor Statistics, read Nov 1, 2026)Averages for the 12 months ending June: 2023 167.4250, 2024 172.3449, 2025 176.4166. 2026 dependent credit: $300 x 1.0537 = $316.11, rounded down to $315. 2026 phase-out thresholds: x 1.0236 = $102,350, $127,950 and $153,500. The same data give the published 2026 exemption ($5,300) and 2025 credit ($305).

Maryland

9 sources, last checked Nov 1, 2026

  1. 2025 Maryland Resident Tax Booklet (Exemption Amount Chart 10A) (Comptroller of Maryland, read Nov 1, 2026, effective Jan 1, 2025)$3,200 per exemption up to $100,000 of FAGI ($150,000 joint), then $1,600, $800 and $0; $1,000 more for each filer 65 or older or blind, not reduced.
  2. Maryland Employer Withholding Guide, effective January 2026 (Comptroller of Maryland, read Nov 1, 2026, effective Jan 1, 2026)Standard deduction for the percentage method is $3,400; exemption $3,200; bonuses paid in a lump sum withheld at 6.50% plus the county rate.
  3. Maryland Withholding Tax Facts, January to December 2025 (Comptroller of Maryland, read Nov 1, 2026, effective Jan 1, 2025)Tax rate schedules I and II; $3,200 per exemption.
  4. Tax Alert: changes from the 2025 legislative session (Chapter 604 of 2025) (Comptroller of Maryland, read Nov 1, 2026, effective Jan 1, 2025)New 6.25% and 6.50% brackets; flat standard deduction of $3,350 or $6,700; 2% surtax on net capital gains over $350,000 of FAGI (not modeled: wages only).
  5. 2026 Maryland State and Local Income Tax Withholding Information (February 4, 2026) (Comptroller of Maryland, Central Payroll Bureau, read Nov 1, 2026, effective Jan 1, 2026)Attachment 1 lists every 2026 local rate, including the Anne Arundel and Frederick brackets.
  6. FAMLI contributions (paidleave.maryland.gov) (Maryland Department of Labor, read Nov 1, 2026, effective Jan 1, 2027)Total rate 0.90% of wages up to the Social Security wage base for 2027, split equally: 0.45% employee, 0.45% employer (employers under 15 employees remit only the employee half). Contributions begin January 1, 2027 (HB 102 of 2025); benefits January 3, 2028.
  7. County Local Tax Rates, local income tax rates CY 2022 to CY 2026 (Maryland Department of Legislative Services, read Nov 1, 2026)Cross-check of every county's 2025 and 2026 rate.
  8. Tax-General Article 10-217, standard deduction (Maryland General Assembly, read Nov 1, 2026)$3,350; $6,700 for head of household, surviving spouse and joint returns. From 2026 each amount rises by the IRC 1(f)(3) cost-of-living adjustment with 2024 as the base year, rounded down to a multiple of $50.
  9. Chained CPI for All Urban Consumers (C-CPI-U), series SUUR0000SA0 (U.S. Bureau of Labor Statistics, read Nov 1, 2026)Average September 2024 to August 2025 (177.2058) over September 2023 to August 2024 (173.0158): cost-of-living adjustment 2.4217%. $3,350 rises $81.13, rounded down to $50 ($3,400, matching the Comptroller); $6,700 rises $162.26, rounded down to $150 ($6,850).

Massachusetts

9 sources, last checked Nov 1, 2026

  1. 2025 PFML contribution rates (Massachusetts Department of Family and Medical Leave, read Nov 1, 2026, effective Jan 1, 2025)0.88% total (0.70% medical, 0.18% family); employers with 25 or more covered individuals may withhold up to 0.46% from employees; capped at the Social Security wage base.
  2. Paid Family and Medical Leave employer contribution rates and calculator (2027) (Massachusetts Department of Family and Medical Leave, read Nov 1, 2026, effective Jan 1, 2027)2027: family leave 0.70% (up to 40%, 0.28% of wages, withheld from the employee) and medical leave 0.18% (up to 100% withheld), so the employee share is still at most 0.46%; the shift follows Chapter 101 of the Acts of 2026 (signed June 12, 2026).
  3. 2025 Form 1, Massachusetts Resident Income Tax Return (Massachusetts Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Personal exemptions $4,400, $6,800, $8,800; $1,000 per dependent; Social Security, Medicare and retirement deduction not more than $2,000 per person.
  4. 2025 Schedule NTS-L-NR/PY, No Tax Status and Limited Income Credit (Massachusetts Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)No Tax Status at $8,000 single, $16,400 joint or $14,400 head of household plus $1,000 per dependent; Limited Income Credit up to $14,000 single, $28,700 or $25,200 plus $1,750 per dependent, limiting tax to 10% of income above the No Tax Status threshold.
  5. 4% surtax on taxable income over $1,083,150 for tax year 2025 (Massachusetts Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)
  6. Circular M, income tax withholding tables at 5.0%, effective January 1, 2026 (Rev. 12/25) (Massachusetts Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)2026 surtax threshold $1,107,750; Social Security and Medicare deduction up to $2,000; exemption $4,400 for one, $1,000 per exemption plus $3,400 for more; head of household tax value $120 a year; supplemental wages 5% (9% above the threshold).
  7. Draft 2026 Schedule NTS-L-NR/PY (Massachusetts Department of Revenue, read Nov 1, 2026)Same No Tax Status and Limited Income Credit amounts as 2025.
  8. Personal income tax exemptions (Massachusetts Department of Revenue, read Nov 1, 2026)
  9. Personal income tax exemptions (age 65 or older) (Massachusetts Department of Revenue, read Nov 1, 2026)You're allowed a $700 exemption if you're age 65 or older before the end of the year; Form 1 line 2c (the 2025 Form 1 instructions also say multiply the total by $700).

Michigan

18 sources, last checked Nov 1, 2026

  1. City tax rates and exemptions (City of Benton Harbor, read Nov 1, 2026)The rate for residents and businesses is 1%; residents pay 1% on all earned income.
  2. Income tax department (City of Big Rapids, Income Tax, read Nov 1, 2026)Flat 1.0% on the income of city residents; nonresidents working in the city pay 0.5%.
  3. Income tax (City of East Lansing, read Nov 1, 2026)In effect since January 1, 2019 for 12 years (through 2030).
  4. Income tax forms (City of Flint, read Nov 1, 2026)Local income tax of 1% for residents and 0.5% for nonresidents who work in the city.
  5. 2025 Grand Rapids income tax forms and instructions (City of Grand Rapids, Income Tax Department, read Nov 1, 2026, effective Jan 1, 2025)Exemption value $600 for 2025; 1.5% for residents, 0.75% for nonresidents; the federal standard deduction does not apply.
  6. Other Michigan Cities with Income Tax (City of Grand Rapids, Income Tax Department, read Nov 1, 2026)Exemption amount, resident rate and nonresident rate for each of the 24 cities. Its Saginaw row (1%, $1,000) is out of date; Saginaw's own 2025 forms are used instead.
  7. City income tax (City of Ionia, read Nov 1, 2026)Residents pay 1% of taxable income, nonresidents 0.5%; $700 for each exemption, with additional exemptions for age 65 or older and disabilities.
  8. Income Tax Division (City of Jackson, read Nov 1, 2026)Residents pay 1% of taxable income; nonresidents who work in the city pay 0.5%.
  9. Individual tax forms (2025 L-1040) (City of Lansing, read Nov 1, 2026, effective Jan 1, 2025)Exemptions are multiplied by $600.
  10. Income tax (City of Muskegon, read Nov 1, 2026)Residents pay 1% on all earnings wherever earned; nonresidents pay 0.5% on earnings for work in Muskegon.
  11. Income Tax Office (City of Portland, read Nov 1, 2026)The rate for city residents and businesses is 1%; for nonresidents working in the city 0.5%.
  12. Instructions for filing Form S-1040, 2025 (City of Saginaw, read Nov 1, 2026, effective Jan 1, 2025)$750 for each exemption, plus one for filers 65 or older or legally blind; residents taxed at 1.50%, nonresidents at 0.75%.
  13. Form 446, 2025 Michigan Income Tax Withholding Guide (Michigan Department of Treasury, read Nov 1, 2026, effective Jan 1, 2025)Withholding rate 4.25%, personal exemption $5,800.
  14. Form 446, 2026 Michigan Income Tax Withholding Guide (Michigan Department of Treasury, read Nov 1, 2026, effective Jan 1, 2026)Withholding rate 4.25%, personal exemption $5,900; 401(k) and cafeteria plans follow federal treatment.
  15. Which cities impose an income tax? (Michigan Department of Treasury, read Nov 1, 2026)Twenty-four Michigan cities levy an income tax; links to each city's income tax office.
  16. 2025 City of Detroit income tax forms and instructions (Form 5118, resident return) (Michigan Department of Treasury (City of Detroit income tax), read Nov 1, 2026, effective Jan 1, 2025)Residents start from federal AGI; $600 for each exemption (filers, 65 or older, disabled, dependents); 2.4% for residents, 1.2% for nonresidents.
  17. City Income Tax Act, MCL 141.612 (resident income) and 141.631 (exemptions) (Michigan Legislature, read Nov 1, 2026)Resident compensation is taxed to the same extent as under the Internal Revenue Code; exemptions are the state amounts or, by ordinance, at least $600, with an additional exemption for age 65 or older, blindness or disability.
  18. Public Act 24 of 2025 (HB 4961), amending the Income Tax Act of 1967 (MCL 206.30) (Michigan Legislature, read Nov 1, 2026, effective Jan 1, 2026)Sec. 30(1)(ee): for tax years 2026 through 2028, deduct the federal qualified tips (IRC 224) and qualified overtime (IRC 225) deductions. Sec. 30(7): exemption indexing rule.

Minnesota

7 sources, last checked Nov 1, 2026

  1. 2026 Minnesota Withholding Tax Instructions and Tax Tables (Minnesota Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Computer formula: $5,300 per Form W-4MN allowance; supplemental payments 6.25%.
  2. Inflation adjusted amounts for tax year 2025 (Minnesota Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Brackets: single $32,570, $106,990, $198,630; joint $47,620, $189,180, $330,410; head of household $40,100, $161,130, $264,050. Standard deduction $14,950, $29,900, $22,500; additional $1,550 married or $2,000 unmarried; dependent exemption $5,200; limitation thresholds $238,950 and $330,300.
  3. Inflation adjusted amounts for tax year 2026 (Minnesota Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Additional standard deduction $1,600 married or $2,000 unmarried; dependent exemption phase-out thresholds $244,500, $366,700, $305,600; standard deduction limitation $244,400 and $337,800.
  4. Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026 (December 16, 2025) (Minnesota Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Brackets moved 2.369%: single $33,310, $109,430, $203,150; joint $48,700, $193,480, $337,930; head of household $41,010, $164,800, $270,060. Standard deduction $15,300, $30,600, $23,000; dependent exemption $5,300.
  5. Minn. Stat. 268B.14, premiums (Paid Leave) (Minnesota Office of the Revisor of Statutes, read Nov 1, 2026, effective Jan 1, 2026)Employers pay at least 50% of the premium and may deduct the rest from wages; wages subject to premium capped at the Social Security wage base. DEED set the 2026 rate at 0.88% (0.66% for eligible small employers), unchanged for 2027.
  6. Minn. Stat. 290.0121, dependent exemption (subd. 2, disallowed amount) (Minnesota Office of the Revisor of Statutes, read Nov 1, 2026)Two percentage points for each $2,500, or fraction, of federal AGI over the threshold.
  7. Minn. Stat. 290.0123, standard deduction (subd. 5, limitation) (Minnesota Office of the Revisor of Statutes, read Nov 1, 2026)Reduced by the lesser of 3% of AGI over the first threshold (up to the second) plus 10% over the second, or 80% of the deduction; 80% above the top threshold.

Mississippi

4 sources, last checked Nov 1, 2026

  1. 2025 Resident, Non-Resident and Part-Year Resident Income Tax Instructions (Form 80-100) (Mississippi Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Rates: 0% on the first $10,000 and 4.4% above for 2025. House Bill 1 (2025): 3.75% for 2027, 3.5% for 2028, 3.25% for 2029, 3% from 2030. Exemptions: head of family $8,000 plus $1,500 per dependent; $1,500 per filer 65 or older.
  2. Computer Payroll Accounting, for periods in 2026 (revised 8/13/25) (Mississippi Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)
  3. Pub. 89-700, Withholding Instructions and Tax Tables (revised January 13, 2026) (Mississippi Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Tax year 2026: 0% on the first $10,000, 4.0% above. Exemptions $6,000, $12,000, $9,500 (head of family with one dependent); standard deductions $2,300, $4,600, $3,400.
  4. House Bill 1, 2025 Regular Session (individual income tax rate reductions) (Mississippi Legislature, read Nov 1, 2026, effective Jul 1, 2025)

Missouri

8 sources, last checked Nov 1, 2026

  1. Earnings Tax (E-Tax) (City of Kansas City, Missouri, read Nov 1, 2026)1% on all earnings of residents, wherever earned, and on nonresidents' earnings for work in the city.
  2. Earnings Tax Regulations (City of Kansas City, Missouri, read Nov 1, 2026)Sec. 1.38x: under RSMo 92.113, contributions to 401(k), salary reduction and cafeteria plans that are not subject to Missouri income tax are not earnings.
  3. Earnings Tax (City of St. Louis, Collector of Revenue, read Nov 1, 2026)The one percent earnings tax is collected from residents of the City of St. Louis, regardless of the location of their employer, and from employees working in the city.
  4. Taxable and Non-Taxable Items (City of St. Louis, Collector of Revenue, read Nov 1, 2026)Non-taxable: cafeteria plans (IRC 125 to 129), health savings accounts, deferred compensation (IRC 401, 403, 414, 457).
  5. April 7, 2026 election summary results, Question 1 Kansas City, Missouri (Kansas City Board of Election Commissioners, read Nov 1, 2026, effective Apr 7, 2026)Question 1 passed 21,194 to 4,814: the five-year continuation of the 1% earnings tax called by the city council (the tax continues through 2031).
  6. 2025 Form MO-1040 instructions (tax rate chart, federal tax deduction, standard deduction) (Missouri Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Chart: 0% to $1,313, then 2% to 4.7% over $9,191 ($256 plus 4.7%). Federal tax percentage 35%, 25%, 15%, 5%, 0% by MO AGI; cap $5,000 or $10,000. Standard deduction $15,750, $31,500, $23,625; $2,000 or $1,600 more per condition. Head of household exemption $1,400.
  7. 2025 Missouri Withholding Tax Formula (Missouri Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)
  8. 2026 Missouri Withholding Tax Formula (released November 21, 2025) (Missouri Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Standard deduction $16,100 single, $32,200 married (spouse not working), $24,150 head of household. Annual brackets of $1,348: 0% to $1,348 and 4.7% over $9,436. Supplemental wages: 4.7% flat or the aggregate method.

Montana

3 sources, last checked Nov 1, 2026

  1. 2025 tax tables and deductions (Montana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)4.7% on the first $21,100 (single), $42,200 (joint), $31,700 (head of household) of Montana ordinary income, 5.9% above; 65 and over exemption $5,660.
  2. HB337: 2026 to 2027 Montana individual income tax changes (Montana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)2026: 4.7% up to $47,500 single, $95,000 joint, $71,250 head of household; 5.65% above. 2027: 4.7% up to $65,000, $130,000, $97,500; 5.4% above.
  3. Publication 1 (2026), withholding and estimated tax (Montana Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Starting point is federal taxable income without the qualified business income deduction; additions and subtractions listed (no addition for tips or overtime); subtraction of $5,660 for taxpayers 65 and older; supplemental wages: aggregate or a flat 5%.

Nebraska

6 sources, last checked Nov 1, 2026

  1. 2025 Nebraska Individual Income Tax Booklet (Nebraska Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Standard deduction $8,600 single, $17,200 joint, $12,600 head of household ($2,000 or $1,650 more per box checked); personal exemption credit $171 per exemption.
  2. 2025 Nebraska Tax Calculation Schedule for Individual Income Tax (Nebraska Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)
  3. 2026 Form 1040N (draft as of 8/17/2026) and 2026 Form 1040N-ES (Nebraska Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Standard deduction $8,850 single, $17,700 joint, $12,950 head of household; additional $2,050 (unmarried) or $1,700 (married) per box (Form 1040N-ES, page 5); personal exemption credit $176. Draft Schedule I has no subtraction for tips or overtime.
  4. 2026 Nebraska Tax Calculation Schedule (draft as of 8/17/2026) (Nebraska Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Single: 2.46% to $4,130, 3.51% to $24,760, 4.55% above. Joint: $8,250 and $49,530. Head of household: $7,700 and $39,620.
  5. Nebraska Circular EN, income tax withholding on wages paid on or after January 1, 2026 (Nebraska Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Allowance $2,440 a year; percentage tables 2.26% to 4.60%; supplemental wages: aggregate or a flat 3.5%.
  6. Neb. Rev. Stat. 77-2715.03, individual income tax brackets and rates (Nebraska Legislature, read Nov 1, 2026)Rate three: 5.01% through 2025, 4.55% for 2026, 3.99% from 2027. Rate four: 5.20% for 2025, 4.55% for 2026, 3.99% from 2027 (LB 754, 2023). Brackets indexed each year by the Tax Commissioner.

Nevada

2 sources, last checked Nov 1, 2026

  1. Constitution of the State of Nevada, Article 10, Section 1 (Nevada Legislature, read Nov 1, 2026)"No income tax shall be levied upon the wages or personal income of natural persons." The site refuses automated downloads from this network; text confirmed through published copies.
  2. NRS 612.700, employer may not deduct unemployment contributions from wages (Nevada Legislature, read Nov 1, 2026)Unemployment contributions are paid by employers; a deduction from wages to finance them is not allowed.

New Hampshire

3 sources, last checked Nov 1, 2026

  1. New Hampshire Paid Family and Medical Leave (New Hampshire Department of Administrative Services, read Nov 1, 2026)Voluntary program: employers may buy coverage and individuals may enroll; there is no mandatory employee contribution.
  2. Interest and Dividends Tax (New Hampshire Department of Revenue Administration, read Nov 1, 2026, effective Jan 1, 2025)Repealed for taxable periods beginning on or after January 1, 2025 (2023 HB 2). The site refuses automated downloads from this network; repeal confirmed in the department's January 2025 release.
  3. RSA Chapter 77, Taxation of Incomes (New Hampshire General Court, read Nov 1, 2026, effective Jan 1, 2025)RSA 77:1 and the rest of the chapter are marked repealed effective January 1, 2025.

New Jersey

4 sources, last checked Nov 1, 2026

  1. Rate information, contributions, and due dates (New Jersey Department of Labor and Workforce Development, read Nov 1, 2026)Worker rates: UI 0.3825%, WF/SWF 0.0425%; TDI 0.23% and FLI 0.33% (2025), 0.19% and 0.23% (2026), 0.24% and 0.24% (2027). Wage bases: UI and WF $43,300, $44,800, $46,400; worker TDI and FLI $165,400, $171,100, $177,100.
  2. 2025 Form NJ-1040 instructions (exemptions, wages, tax rate schedules, filing threshold) (New Jersey Division of Taxation, read Nov 1, 2026, effective Jan 1, 2025)Exemptions $1,000 each, $1,000 at 65 or older, $1,500 per dependent; 401(k) contributions excluded but not cafeteria plan salary reduction; Tables A and B; filing threshold $10,000 single, $20,000 joint or head of household.
  3. NJ Income Tax: wages (New Jersey Division of Taxation, read Nov 1, 2026)New Jersey does not allow exclusion of contributions to retirement plans other than 401(k) plans, such as 403(b), 457 and 414(h) plans. Last updated May 27, 2025.
  4. NJ-WT, New Jersey Income Tax Withholding Instructions (September 2025) (New Jersey Division of Taxation, read Nov 1, 2026)Allowance $1,000 a year; supplemental wages paid separately are withheld without exemption allowances.

New Mexico

5 sources, last checked Nov 1, 2026

  1. HB 252 (2024), NMSA 7-2-7 rate tables for taxable years beginning on or after January 1, 2025 (New Mexico Legislature, read Nov 1, 2026, effective Jan 1, 2025)Single: $2,716.50 plus 4.9% of the excess over $66,500, $9,748 plus 5.9% over $210,000. Joint and head of household: $4,089 plus 4.9% over $100,000, $14,624 plus 5.9% over $315,000. Used for 2026 above $100,000 until the 2026 PIT-1 table is out.
  2. SB 535 (2025 regular session, chaptered), amending NMSA 52-5-19 (New Mexico Legislature, read Nov 1, 2026, effective Jul 1, 2025)Per covered employee each quarter: employer $2.30 before July 1, 2025, then $2.55; employee $2.00 before July 1, 2025, then $2.25 (to July 1, 2028), deducted from wages.
  3. 2025 PIT-1 instructions (New Mexico Taxation and Revenue Department, read Nov 1, 2026, effective Jan 1, 2025)Line 12 federal standard deduction; line 13 deduction of $4,000 for each dependent after the first (head of household and joint); line 14 low- and middle-income exemption worksheet ($2,500 per exemption, limits $36,667 and $55,000).
  4. 2025 PIT-1 tax rate table (New Mexico Taxation and Revenue Department, read Nov 1, 2026, effective Jan 1, 2025)Over $100,000: single $4,356 plus 4.9% (to $210,000), then $9,746 plus 5.9%; joint and head of household $4,087 plus 4.9% (to $315,000), then $14,622 plus 5.9%.
  5. FYI-104, New Mexico Withholding Tax, effective January 1, 2026 (New Mexico Taxation and Revenue Department, read Nov 1, 2026, effective Jan 1, 2026)Rates unchanged at 1.5% to 5.9%. Withholding tables build in half the federal standard deduction ($8,050 single, $16,100 married, $12,075 head of household). Supplemental wages: same method as federal; flat 5.9% when federal uses a flat percentage.

New York

12 sources, last checked Nov 1, 2026

  1. A.11561 (same as S.10644), chapter 127 of the Laws of 2026 (New York State Assembly, read Nov 1, 2026, effective Jun 5, 2026)Signed June 5, 2026 (chapter 127). Amends Tax Law 1301, 1304 and Administrative Code 11-1701: the current city rates and the 14% additional tax continue for taxable years beginning before 2030; the lower 1304(b) schedule is delayed.
  2. S.436 of 2025, chapter 159 (Tax Law 1321), extending the Yonkers resident income tax surcharge (New York State Assembly, read Nov 1, 2026, effective Jun 26, 2025)Authorizes the surcharge for taxable years beginning before 2028.
  3. Paid Family Leave 2026 premium rate decision (New York State Department of Financial Services, read Nov 1, 2026, effective Jan 1, 2026)0.432% of wages, at most $411.91 a year (statewide average weekly wage $1,833.63).
  4. Paid Family Leave 2027 premium rate decision (August 31, 2026) (New York State Department of Financial Services, read Nov 1, 2026, effective Jan 1, 2027)0.452% of wages, at most $451.81 a year.
  5. Instructions for Form IT-201 (2025) (New York State Department of Taxation and Finance, read Nov 1, 2026, effective Jan 1, 2025)Standard deduction table, $1,000 dependent exemption, household credit tables 1 to 3, 2025 rate schedules and tax computation worksheets for NYAGI over $107,650.
  6. NYS-50-T-NYC (1/26), New York City withholding tax tables and methods (New York State Department of Taxation and Finance, read Nov 1, 2026, effective Jan 1, 2026)Withholding subtracts only $5,000 (single) or $5,500 (married) and uses rates up to 4.25%, so city withholding runs above the tax. Supplemental rate 4.25%.
  7. NYS-50-T-NYS (1/26), New York State withholding tax tables and methods (New York State Department of Taxation and Finance, read Nov 1, 2026, effective Jan 1, 2026)Deduction allowance $7,400 single, $7,950 married; $1,000 per exemption; supplemental wages may be withheld at 11.70%.
  8. NYS-50-T-Y (1/26), Yonkers withholding tax tables and methods (New York State Department of Taxation and Finance, read Nov 1, 2026, effective Jan 1, 2026)Supplemental rate for Yonkers residents 1.95975% (16.75% of 11.70%).
  9. S.3009-C/A.3009-C, 2025 Laws chapter 59, Part B (middle-class tax cut; Tax Law 601) (New York State Legislature, read Nov 1, 2026)2023 to 2025 rates; 2026 rates (3.9% to 5.9% on the lower brackets); 2027 to 2032 rates (3.8% to 5.8%); recapture tables 601(d-5) for 2026 and 601(d-6) for 2027 to 2032.
  10. S.9009-C/A.10009-C, 2026 Laws chapter 59, Part B (Tax Law 612(c)(48)) (New York State Legislature, read Nov 1, 2026, effective Jan 1, 2026)Subtraction of up to $25,000 of tips to the extent allowed as a federal deduction under IRC 224, for taxable years beginning on or after January 1, 2026. Signed May 28, 2026.
  11. Workers' Compensation Law 209, contributions of employees for disability benefits (New York State Senate, read Nov 1, 2026)Employee contribution: one-half of one percent of wages, not in excess of sixty cents per week. See also the Workers' Compensation Board page https://apps.wcb.ny.gov/content/main/DisabilityBenefits/employee-disability-benefits.jsp.
  12. State Agencies Bulletin No. 2293: 2025 New York State Paid Family Leave rate increase (Office of the New York State Comptroller, read Nov 1, 2026, effective Jan 1, 2025)0.388% of wages, at most $354.53 a year (DFS decision of August 2024).

North Carolina

7 sources, last checked Nov 1, 2026

  1. 2025 Form D-401, Individual Income Tax Instructions (North Carolina Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Line 15: tax is NC taxable income times 4.25%. NC Standard Deduction Chart (single $12,750, joint $25,500, head of household $19,125). Child Deduction Table (page 13).
  2. Form NC-4 and Form NC-4 EZ, Employee's Withholding Allowance Certificate (Web 10-25) (North Carolina Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)NC-4 EZ table: allowances for the N.C. child deduction by filing status, income and number of children (the child deduction divided by $2,500, rounded down). NC-4 Part II line 14: married filing jointly whose spouse expects $250 or less of wages enters 5 allowances. NC-4 EZ: https://www.ncdor.gov/employees-withholding-allowance-certificate/open
  3. Important Notice: Impact of Recently Enacted Laws on North Carolina Individual and Corporate Income Tax Returns (North Carolina Department of Revenue, read Nov 1, 2026)Issued July 23, 2026 (updated Oct 9, 2026). S.L. 2026-31 updated the IRC reference to July 5, 2025. NC starts from federal AGI, so the federal deductions for tips, overtime and seniors (taken after AGI) do not reduce NC income.
  4. NC-30, 2026 Income Tax Withholding Tables and Instructions for Employers (North Carolina Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Edition Web 11-25. 'As a result of Session Law 2023-134, the individual income tax rate for tax year 2026 will be 3.99%.' Withholding uses 3.99% plus 0.1% = 4.09%, the standard deduction ($12,750; head of household $19,125) and $2,500 per allowance (pages 17 to 20). Supplemental wages: flat 4.09% or the aggregate method (Section 12, page 10).
  5. Tax Rate Schedules (individual income tax) (North Carolina Department of Revenue, read Nov 1, 2026)Taxable years beginning in 2025: 4.25%. Taxable years after 2025: 3.99% (S.L. 2023-134). The page had not yet been updated for S.L. 2026-41 on 2026-11-01.
  6. Senate Bill 257 / S.L. 2026-41, Current Operations Appropriations Act of 2026, section 44.1 (G.S. 105-153.7) (North Carolina General Assembly, read Nov 1, 2026, effective Jan 1, 2027)Signed July 7, 2026. The Fiscal Research Division fiscal note (SFN257v7) summarizes section 44.1: repeals the revenue-trigger rate reductions for 2027 to 2034 and sets 3.49% in 2027, 3.24% in 2030 and 2.99% in 2033. ncleg.gov blocks the build network, so the enacted text was read through the fiscal note summary, the Governor's signing release and EY Tax News (2026-1630). No summary of the final act mentions a change to the standard or child deduction.
  7. Governor Stein Signs State Budget (press release, July 7, 2026) (Office of the Governor of North Carolina, read Nov 1, 2026)Confirms Senate Bill 257 was signed into law on July 7, 2026.

North Dakota

5 sources, last checked Nov 1, 2026

  1. 2025 Individual Income Tax Booklet (Forms ND-1 and ND-EZ) (North Dakota Office of State Tax Commissioner, read Nov 1, 2026, effective Jan 1, 2025)2025 Tax Rate Schedules. 'The starting point for computing North Dakota taxable income perpetually conforms to the computation of federal taxable income', including the OBBBA standard deduction, the senior deduction and the tip and overtime exclusions. Tax Table row $58,900 to $58,950: single $204, joint $0, head of household $0.
  2. 2026 Form ND-1ES, Estimated Income Tax (SFN 28709, 12-2025): 2026 Tax Rate Schedules (North Dakota Office of State Tax Commissioner, read Nov 1, 2026, effective Jan 1, 2026)Single 0% to $49,575, 1.95% to $250,400, then 2.5%; joint $82,800 and $304,850; head of household $66,400 and $277,600.
  3. Income Tax Withholding Rates and Instructions for wages paid in 2025 (North Dakota Office of State Tax Commissioner, read Nov 1, 2026, effective Jan 1, 2025)Annual percentage method for 2020 and later Forms W-4: single $0 to $55,975, 1.95% to $252,325, $3,828.83 plus 2.5% above; married filing jointly $55,488 and $164,038 ($2,116.73); head of household $76,200 and $282,700 ($4,026.75). Example: $1,800 weekly, single: $734 a year, $14.00 a week. Read from the link above while it still served the 2025 booklet.
  4. Income Tax Withholding Rates and Instructions for wages paid in 2026 (North Dakota Office of State Tax Commissioner, read Nov 1, 2026, effective Jan 1, 2026)Annual percentage tables (page 45) start the 1.95% band at $57,625 single, $57,500 joint and $78,475 head of household: the 2026 brackets plus half the federal standard deduction (joint uses half the joint bracket). Supplemental wages: 1.50% flat or the aggregate method (page 57).
  5. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Cross-check: rates match. Its table shows 2025 thresholds ($48,475) because North Dakota's 2026 figures were not out at publication (its footnote j).

Ohio

12 sources, last checked Nov 1, 2026

  1. Municipal Qualifying Wages for Withholding (R.C. 718.03), in the 2023 Quarterly Withholding Booklet (City of Lancaster, Ohio, Income Tax Department, read Nov 1, 2026)Qualifying wages are wages under IRC 3121(a), generally the Medicare wage box; Section 125 amounts are not included; 401(k) and 457 deferrals are included.
  2. 2025 Ohio IT 1040 / SD 100 Instructions (Ohio Department of Taxation, read Nov 1, 2026, effective Jan 1, 2025)2025 brackets (page 18): $0 to $26,050 0%; $26,050 to $100,000 $342 plus 2.75% of the excess over $26,050; over $100,000 $2,394.32 plus 3.125% of the excess. Example: taxable $68,050 owes $1,497. Exemptions (page 17): $2,400 (MAGI $40,000 or less), $2,150 ($40,001 to $80,000), $1,900 ($80,001 to $749,999), $0 at $750,000. Exemption credit $20 each under $30,000 (page 29); senior citizen credit $50 (page 28); joint filing credit needs $500 of qualifying income for each spouse. Line 1 is federal AGI.
  3. Annual Tax Rates (individual income tax brackets 2005 to 2025) (Ohio Department of Taxation, read Nov 1, 2026)Lists the 2025 schedule with the $342 base and the 3.125% top rate. The 2026 schedule was not yet posted on 2026-11-01.
  4. Employer Withholding Taxes: Percentage Method and Optional Computer Formula (effective August 1, 2026) (Ohio Department of Taxation, read Nov 1, 2026, effective Aug 1, 2026)Weekly: wages minus $12.50 per exemption; 1.6% up to $500.96, $8.02 plus 2.99% to $1,923.08, $50.54 plus 3.4% above. Biweekly: $25 per exemption; $1,001.92, $16.03, $3,846.15, $101.07. Semimonthly: $27.08; $1,085.42, $17.37, $4,166.67, $109.50. Monthly: $54.17; $2,170.83, $34.73, $8,333.33, $218.99. Computer formula (https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2026%20Withholding%20Tables/WHT_OptionalComputerFormula_2026.pdf): annual wages minus $650 per exemption, breaks at $26,050 and $100,000.
  5. Employer Withholding: tax rates and withholding tables (effective August 1, 2026) (Ohio Department of Taxation, read Nov 1, 2026, effective Aug 1, 2026)'The state withholding rate on supplemental compensation, such as bonuses, is 2.75%.' Percentage method (biweekly): wages minus $25 per exemption; 1.6% up to $1,001.92; $16.03 plus 2.99% to $3,846.15; $101.07 plus 3.4% above. Tables from October 1, 2025 to July 31, 2026 used a 3.64% top rate.
  6. Form IT 4, Employee's Withholding Exemption Certificate (Ohio Department of Taxation, read Nov 1, 2026)Line 1: 1 for yourself; line 2: 1 for a spouse not claimed on another certificate; line 3: exemptions for dependents. The file at this address is Rev. 5/07.
  7. School Districts With an Income Tax as of January 2026, and Summary of School District Income Tax Changes (Ohio Department of Taxation, read Nov 1, 2026, effective Jan 1, 2026)Cross-check: all 2026 rates in the generated data match this list. '(b)' marks districts that tax earned income only.
  8. The Finder: Ohio Municipal Income Tax Rates (OHMuniRateTable.csv) (Ohio Department of Taxation, read Nov 1, 2026)Rate table with start and end dates for every municipality. Downloaded through the File Downloads tab, Municipal Downloads.
  9. Ohio Revised Code 5747.02, version effective September 30, 2025 (H.B. 96) (Ohio Legislature, read Nov 1, 2026, effective Jan 1, 2026)'For taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050' on Ohio taxable nonbusiness income above $26,050. codes.ohio.gov refuses connections from the build network; the text (page and authenticated PDF) was read through the search index on 2026-11-01. The Department's 2026 IT 1040ES estimate worksheet still prints the 2025 schedule ($342 plus 2.75%, 3.125% above $100,000); the statute controls.
  10. Ohio Revised Code 5747.025, version effective September 30, 2025 (H.B. 96) (Ohio Legislature, read Nov 1, 2026)Personal and dependent exemptions only when MAGI is less than $750,000 for 2025 and less than $500,000 for taxable years beginning in 2026 or later. H.B. 96 suspended the inflation adjustment of brackets and exemptions for 2025 and 2026, so 2026 amounts equal 2025's. Read through the search index.
  11. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Cross-check: 2.75% above $26,050 in 2026; exemptions and joint filing credit limited to MAGI of $500,000 or less from 2026. Its table does not show the $332 base amount from R.C. 5747.02.
  12. City and Town Population Totals, Vintage 2025 (sub-est2025_39.csv) (U.S. Census Bureau, read Nov 1, 2026)Used only to pick the 100 most populous municipalities (July 1, 2025 estimates).

Oklahoma

7 sources, last checked Nov 1, 2026

  1. Enrolled House Bill 2764 (2025), amending 68 O.S. 2355 (Oklahoma Legislature, read Nov 1, 2026, effective Jan 1, 2026)Section 2355(D), tax year 2026 and later: single and separate 0% on the first $3,750, 2.5% on the next $1,150, 3.5% on the next $2,300, 4.5% on the rest; joint, surviving spouse and heads of household 0% on the first $7,500, 2.5% on the next $2,300, 3.5% on the next $4,600, 4.5% on the rest. Section 2355(E): 0.25-point cuts after a February certification, effective the next January 1; the first certification can come in February 2027.
  2. 2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 packet) (Oklahoma Tax Commission, read Nov 1, 2026, effective Jan 1, 2025)Line 15: with federal AGI of $100,000 or less, the greater of 20% of the federal child care credit or 5% of the federal child tax credit (the nonrefundable credit plus the additional child tax credit); none above $100,000. Standard deduction $6,350 single, $12,700 joint, $9,350 head of household; $1,000 per exemption. Tax table for income under $100,000; above it: single $4,562 plus 4.75% over $100,000, joint and head of household $4,373 plus 4.75% over $100,000. Table rows $98,000 to $98,050: single $4,468, joint $4,279. Line 1 is federal AGI.
  3. Form OK-W-4, Employee's State Withholding Allowance Certificate (Revised 3-2021) (Oklahoma Tax Commission, read Nov 1, 2026)Filing status Single, Married, or Married but withhold at the higher Single rate (no head of household status). Allowances: 1 for yourself; 1 for a spouse who does not work; 1 per dependent; any additional.
  4. OAC 710:90-1-6, Supplemental wages (Chapter 90 Withholding rules, 2026) (Oklahoma Tax Commission, read Nov 1, 2026)Supplemental wages paid separately: withhold at the highest rate in 68 O.S. 2355 for the year, or add to regular wages (aggregate method).
  5. Packet OW-2, 2025 Oklahoma Income Tax Withholding Tables (Oklahoma Tax Commission, read Nov 1, 2026, effective Jan 1, 2025)Percentage tables with the six 2025 rates (0.25% to 4.75%), $1,000 allowance per exemption. Example: $1,825 semimonthly, married, two allowances: $12.79 plus 4.75% of $612.66 = $41.89, rounded to $42.
  6. Packet OW-2, 2026 Oklahoma Income Tax Withholding Tables (revised 11-2025) (Oklahoma Tax Commission, read Nov 1, 2026, effective Jan 1, 2026)$1,000 allowance per exemption ($38.46 biweekly). Annual single table: 0 to $10,100, then 2.5%, 3.5% over $11,250 and 4.5% over $13,550 (the brackets plus the $6,350 standard deduction). Semi-monthly example: $1,825 married with two allowances withholds $37.
  7. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Cross-check: 2.5% over $3,750, 3.5% over $4,900, 4.5% over $7,200 (single); $7,500, $9,800 and $14,400 joint; standard deduction $6,350 and $12,700; $1,000 exemption. Matches.

Oregon

16 sources, last checked Nov 1, 2026

  1. City Code 6.10.110, Tax Imposed (Arts Education and Access Income Tax), added by Ordinance 192185 (City of Portland, read Nov 1, 2026, effective Jun 26, 2026)Read from the Internet Archive capture of July 13, 2026 (http://web.archive.org/web/20260713063722/https://www.portland.gov/code/6/10/110); portland.gov refuses our network. A: tax years 2012 to 2025, $35 on each income-earning resident 18 or older, none at or below the federal poverty guidelines. B: 2026 and after, $50 on each resident subject to ORS chapter 316 and 18 or older; none if Oregon taxable income does not exceed $40,000 filing jointly or $20,000 filing single. D: married filing jointly pays $100 on a joint return; head of household or qualifying surviving spouse files a joint return and pays $50; single or married filing separately pays $50. C: indexed for inflation.
  2. Arts Education Tax Filing and Payment Information (City of Portland Revenue Division, read Nov 1, 2026, effective Jan 1, 2026)Internet Archive capture of September 1, 2026 (http://web.archive.org/web/20260901071846/https://www.portland.gov/revenue/arts-tax). 2026 thresholds: $20,000 of Oregon taxable income single or married filing separately; $40,000 married filing jointly, qualifying surviving spouse or head of household. Tax: $50, or $100 for married filing jointly. From tax year 2027 the rates and thresholds are adjusted for inflation each November.
  3. Personal Income Tax Filing and Payment Information (Metro SHS and Multnomah County PFA thresholds by tax year) (City of Portland Revenue Division (administrator of the Metro SHS and PFA taxes), read Nov 1, 2026, effective Jan 1, 2026)2026 Metro SHS thresholds $128,000 (single, separate) and $205,000 (joint, head of household, surviving spouse); also on the Division's draft 2026 Form MET-40-NP. portland.gov blocks the build network; read through the search index on 2026-11-01.
  4. Supportive Housing Services taxes frequently asked questions (Metro (Oregon regional government), read Nov 1, 2026)For tax years 2021 through 2025: 1% on taxable income over $125,000 (single, separate) and $200,000 (joint, head of household, surviving spouse). Beginning in tax year 2026 the thresholds are adjusted annually for inflation.
  5. 2026 Multnomah County Preschool For All Personal Income Tax Tables (updated 1/05/26) (Multnomah County, read Nov 1, 2026, effective Jan 1, 2026)Single 1.5% over $125,000 and 3% over $250,000; joint 1.5% over $200,000 and 3% over $400,000 ($9,375 single and $6,000 joint at $500,000). Head of household and qualifying widow(er) file as joint. Base: Oregon taxable income (OR-40 line 19).
  6. Multnomah County Commissioners unanimously delay Preschool for All income tax increase for one year (August 27, 2026) (Multnomah County, read Nov 1, 2026)The 0.8 point increase, first set for 2026 and delayed in 2024 to 2027, now starts January 1, 2028.
  7. 2025 Form OR-40 Instructions (150-101-040-1, Rev. 01-29-26) (Oregon Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Chart S (single, separate): $4,065 at $50,000 plus 8.75% to $125,000, $10,627 plus 9.9% above. Chart J (joint, head of household, surviving spouse): $3,756 at $50,000 plus 8.75% to $250,000, $21,256 plus 9.9% above. Exemption credit $256 per exemption, none above $100,000 AGI (single, separate) or $200,000 (others).
  8. 2026 Form OR-W-4 Instructions (150-101-402-1, Rev. 07-28-25) (Oregon Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Line 1: mark Single for single, married filing separately or head of household; Married for joint filers. Worksheet A: 1 for yourself, 1 for your spouse, 1 per dependent; 0 when wages for the job are more than $100,000 a year ($200,000 married), about $8,300 ($16,600) a month. The 2025 instructions (Rev. 08-08-24) have the same Worksheet A with the spouse line for a spouse who isn't employed.
  9. 2026 Publication OR-ESTIMATE, Oregon Estimated Income Tax Instructions (150-101-026, Rev. 10-07-25) (Oregon Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Estimated 2026 indexed figures: exemption credit $260, federal tax subtraction up to $8,750, standard deduction $2,900 single, $4,650 head of household, $5,800 joint. 2026 Chart S: $678 plus 8.75% over $11,400, $10,618 plus 9.9% over $125,000; Chart J: $1,357 plus 8.75% over $22,800, $21,237 plus 9.9% over $250,000. The later withholding formulas give the final $2,910, $5,820 and $263.
  10. Oregon Withholding Tax Formulas, effective January 1, 2025 (150-206-436) (Oregon Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Single brackets $4,400, $11,100, $125,000; married $8,800, $22,200, $250,000; standard deduction $2,835 and $5,670; federal tax subtraction up to $8,500; $256 per allowance.
  11. Oregon Withholding Tax Formulas, effective January 1, 2026 (150-206-436, Rev. 12-31-25) (Oregon Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Single brackets $4,550, $11,400, $125,000; married $9,100, $22,800, $250,000; standard deduction $2,910 (single and head of household in withholding) and $5,820; federal tax subtraction up to $8,750, phased out $125,000 to $145,000 (single) and $250,000 to $290,000 (married) in 20% steps; $263 per allowance. Supplemental wages paid separately: flat 8%.
  12. Publication OR-17, 2025 Oregon Individual Income Tax Guide (150-101-431, Rev. 01-29-26) (Oregon Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Standard deduction $2,835 single, $5,670 joint, $4,560 head of household; add $1,200 (single) or $1,000 (joint, per spouse) at 65. Federal tax subtraction limit $8,500 and Table 9 phase-out (head of household uses the joint thresholds). 'You may be able to claim the same deductions for tip income, overtime wages, and passenger vehicle loan interest that you're claiming on your federal return' (ORS 316.048).
  13. Statewide Transit Tax (Oregon Department of Revenue, read Nov 1, 2026)One-tenth of 1 percent (0.001) of wages as defined in ORS 316.162, for Oregon residents wherever they work. HB 3991 (2025) parts were referred as Measure 120, which did not pass on May 19, 2026: 'continue to withhold at the rate of one-tenth of 1 percent.'
  14. 2026 Tax & Contribution Rates for Unemployment Insurance and Paid Leave Oregon (press release, November 18, 2025) and Current Tax Rate page (Oregon Employment Department, read Nov 1, 2026, effective Jan 1, 2026)Paid Leave Oregon contribution rate stays 1% for 2026, on subject wages up to $184,500 (the 2026 Social Security maximum). Employees pay 60%; employers with 25 or more employees pay 40%. The employee share is the same at every employer.
  15. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Cross-check: 2026 brackets $4,550, $11,400, $125,000 (single) and $9,100, $22,800, $250,000; standard deduction $2,910 and $5,820. It shows a $256 credit (2025 amount); the 2026 withholding formulas use $263.
  16. 2025 Poverty Guidelines for the 48 contiguous states (U.S. Department of Health and Human Services (ASPE), read Nov 1, 2026)$15,650 for one person plus $5,500 for each additional person (2025), used for the 2025 Arts Tax poverty exemption.

Pennsylvania

9 sources, last checked Nov 1, 2026

  1. Wage Tax (employers): tax rates (City of Philadelphia, Department of Revenue, read Nov 1, 2026, effective Jul 1, 2026)Resident / non-resident: July 1, 2026 3.735% / 3.425%; July 1, 2025 3.74% / 3.43%; July 1, 2024 3.75% / 3.44%; July 1, 2023 3.75% / 3.44%.
  2. What types of income are not subject to the Wage Tax? (City of Philadelphia, Department of Revenue, read Nov 1, 2026)'Employee contributions to medical and 401(k) plans offered by your employer are subject to Wage Tax', including pre-tax Section 125 benefits, 401(k) deferrals, HSAs and FSAs.
  3. EIT / PIT / LST Tax Register (Real-Time and Official, 2026; Official Historic, January and July 2025) (Pennsylvania Department of Community and Economic Development (Municipal Statistics), read Nov 1, 2026)Resident EIT = municipal resident rate plus school district rate; LST = municipal plus school district; low-income exemptions as listed. Historic registers: report EitWithCollector_Dyn_Excel_Historic, periods 2025 January and 2025 July.
  4. UC Tax: Employee Withholding (Pennsylvania Department of Labor & Industry, read Nov 1, 2026, effective Jan 1, 2023)Employee contribution rate 0.07% (.0007) for 2023 and thereafter, on total gross wages, not limited to the taxable wage base.
  5. 2025 PA-40 Personal Income Tax Return Instructions (PA-40 IN), Schedule SP and Eligibility Income Tables (Pennsylvania Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Rate 3.07%. Eligibility Income Table 1 (unmarried): $6,500 for 100% forgiveness, $9,500 more per dependent child, 10% less per $250. Table 2 (married): $13,000. Eligibility income includes nontaxable cafeteria plan payments (Section III, line 10).
  6. Pennsylvania Personal Income Tax Guide: Gross Compensation (cafeteria plans, retirement contributions) (Pennsylvania Department of Revenue, read Nov 1, 2026)Employee contributions to a qualified Section 125 plan for health coverage are exempt to the extent exempt federally; contributions to an IRC 401 plan and dependent care are not excludable. 'Employee contributions to an eligible Pennsylvania retirement plan and contributions to a qualified deferred compensation plan' are taxable compensation.
  7. REV-415, Employer Withholding Information Guide (01-23) (Pennsylvania Department of Revenue, read Nov 1, 2026)Withholding is compensation times 3.07%; supplemental compensation is added for the period and taxed at the same rate (page 13).
  8. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Cross-check: Pennsylvania 3.07% flat, no standard deduction or exemption. Matches.
  9. City and Town Population Totals, Vintage 2025 (sub-est2025_42.csv) (U.S. Census Bureau, read Nov 1, 2026)Used only to rank municipalities by July 1, 2025 population.

Rhode Island

8 sources, last checked Nov 1, 2026

  1. Rhode Island budget: millionaires tax, child tax credit, Social Security conformity (June 12, 2026) (Institute on Taxation and Economic Policy, read Nov 1, 2026)Secondary summary of the FY2027 budget signed June 12, 2026: $330 refundable credit per child 18 and under from the next tax year; 3% surcharge on income over $1 million phased in 1 point a year from 2027.
  2. 2026 Tax Rates for Unemployment Insurance and Temporary Disability Insurance (press release, December 18, 2025) (Rhode Island Department of Labor and Training, read Nov 1, 2026, effective Jan 1, 2026)TDI taxable wage base $100,000 in 2026 (from $89,200 in 2025); contribution rate 1.1% for 2026 (1.3% in 2025); maximum $1,100 (2025: $1,159.60). Paid by employees.
  3. 2025 Tax Rate and Worksheets (Standard Deduction and Exemption Worksheets) (Rhode Island Division of Taxation, read Nov 1, 2026)Divide the excess over $254,250 by $7,250 and round up to a whole number; 1, 2, 3 or 4 increments keep 80%, 60%, 40% or 20% of the deduction and exemptions.
  4. 2026 Employer's Income Tax Withholding Tables (Withholding Tax Booklet) (Rhode Island Division of Taxation, read Nov 1, 2026, effective Jan 1, 2026)One table for all filing statuses using the tax brackets; $1,000 a year per exemption claimed on Form RI W-4 ($38.46 biweekly), worth nothing above $290,800 of annual wages; no standard deduction in the tables. 'The Supplemental withholding rate is 5.99%.' Example: $2,195 weekly with one exemption withholds $87.57.
  5. ADV 2024-26, Inflation-adjusted amounts set for Tax Year 2025 (October 31, 2024) (Rhode Island Division of Taxation, read Nov 1, 2026, effective Jan 1, 2025)Read from the Internet Archive capture of May 28, 2025 (http://web.archive.org/web/20250528045529/https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-10/ADV_2024_26_Inflation_Adjustments.pdf); tax.ri.gov refuses our network. Standard deduction $10,900, $21,800, $16,350; exemption $5,100; phase-out $254,250 to $283,250, increment $7,250. Rate schedule: 3.75% to $79,900; $2,996.25 + 4.75% to $181,650; $7,829.38 + 5.99% above.
  6. ADV 2025-22, Inflation-adjusted amounts set for Tax Year 2026 (November 3, 2025) (Rhode Island Division of Taxation, read Nov 1, 2026, effective Jan 1, 2026)Standard deduction $11,200 single, $22,400 joint, $16,800 head of household; exemption $5,250; phase-out $261,000 to $290,800, increment $7,450. Rate schedule: 3.75% to $82,050; $3,076.88 + 4.75% to $186,450; $8,035.88 + 5.99% above. tax.ri.gov blocks automated downloads; read in a browser on 2026-11-01.
  7. Form RI W-4, Employee's Withholding Allowance Certificate (2026) (Rhode Island Division of Taxation, read Nov 1, 2026, effective Jan 1, 2026)Line 1: 1 for yourself (if no one else can claim you), 1 for a spouse you can claim, 1 per dependent, plus any additional allowances; at most 10. Read from the Internet Archive capture of April 16, 2026 (http://web.archive.org/web/20260416231815/https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/RI%20W-4%202026.pdf); tax.ri.gov refuses our network.
  8. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Cross-check: $82,050 and $186,450 brackets, $11,200 and $22,400 standard deduction, $5,250 exemption, phase-out $261,000 to $290,800. Matches.

South Carolina

12 sources, last checked Nov 1, 2026

  1. Revenue Procedure 2024-40 (2025 inflation adjustments before P.L. 119-21) (Internal Revenue Service, read Nov 1, 2026, effective Jan 1, 2025)2025 standard deduction $15,000 single, $30,000 joint, $22,500 head of household; additional $1,600 (married) or $2,000 (unmarried) at 65. South Carolina's 2025 conformity date keeps these amounts.
  2. Revenue Procedure 2025-32 (2026 inflation adjustments) (Internal Revenue Service, read Nov 1, 2026)Its 2026 amounts imply a chained CPI increase of about 2.27% over 2025, used to estimate South Carolina's 2026 dependent exemption ($4,930 x 1.0227 = $5,041.90, rounded down to $5,040).
  3. 2025 SC1040 Instructions (South Carolina Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Line 1 is federal taxable income. 'South Carolina conforms to the Internal Revenue Code as amended through December 31, 2024.' Add back federal deductions from IRC sections South Carolina does not adopt. Dependent exemption $4,930 per dependent; age 65 and older deduction $15,000.
  4. 2025 South Carolina Individual Income Tax Tables (SC1040TT, revised 6/17/25) (South Carolina Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Tax Rate Schedule for taxable income of $100,000 or more: 6% of taxable income minus $642, consistent with 0% to $3,560, 3% to $17,830 and 6% above. Table row $99,000 to $99,100: $5,301.
  5. SC Information Letter #26-20, Individual Income Tax Reform (August 31, 2026) (South Carolina Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)2026: $0 to $29,999 at 1.99%; $30,000 or more at 5.21% minus $966. Decoupling covers the standard, itemized, senior, tip, overtime, car loan interest and QBI deductions. SCIAD table. Withholding tables will be adjusted.
  6. SC Information Letter #26-4, Internal Revenue Code conformity update (January 30, 2026) (South Carolina Department of Revenue, read Nov 1, 2026)For 2025 South Carolina conforms through December 31, 2024; filers adjust for the 2025 federal changes (larger standard deduction, tips, overtime and senior deductions). H.3368, which would have conformed, failed second reading in the Senate on March 31, 2026.
  7. SC W-4 (2026), South Carolina Employee's Withholding Allowance Certificate (South Carolina Department of Revenue, read Nov 1, 2026)Personal Allowances Worksheet: A 1 for yourself; B 1 if married filing jointly; C 1 if head of household; D 1 if you have one job (and a spouse who doesn't work, if married); E 1 per dependent; F 1 per dependent under 6. The 2025 form has the same lines.
  8. WH-1603F, Formula for Computing South Carolina 2025 Withholding Tax (Rev. 11/12/24) (South Carolina Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)$4,860 per allowance, 10% of wages up to $7,300 as a standard deduction (none with zero allowances), then 0% to $3,560, 3% to $17,830 and 6.2% above. Example: $750 a week with three allowances: $594.88 a year, $11.44 a week.
  9. WH-1603F, Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25) (South Carolina Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Issued before Act 110: $5,000 per allowance, 10% of wages up to $7,500 as a standard deduction, then 0% to $3,640, 3% to $18,230 and 6% above. Example: $750 a week with three allowances withholds $10.58. No separate supplemental wage rate.
  10. Act No. 110 of 2026 (H.4216), ratified R117, signed March 30, 2026 (South Carolina General Assembly, read Nov 1, 2026, effective Jan 1, 2026)Sec. 1: for taxable years after 2025, 1.99% of taxable income below $30,000; 5.21% times taxable income minus $966 at $30,000 or more; brackets indexed from 2027; top rate cuts from 2027 when revenue is projected to grow 5%. Sec. 2: decouples from IRC 63(b) to (g). Sec. 3: SCIAD $15,000 single, $22,500 head of household, $30,000 joint, reduced by (AGI - $40,000)/$55,000, (AGI - $60,000)/$82,500 or (AGI - $80,000)/$110,000; reductions rounded down to $10. Sec. 6: withholding tables to be adjusted.
  11. S.C. Code 12-6-1140(13), South Carolina dependent exemption (South Carolina General Assembly, read Nov 1, 2026)'$4,110 for each eligible dependent ... each December fifteenth, the department shall cumulatively adjust the deduction amount using the Chained Consumer Price Index ... pursuant to Internal Revenue Code Section (1)(f), except that the rounding amount is ten dollars.' The 2026 amount is not published; the calculator's $5,040 is an estimate.
  12. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Its table (published before Act 110) shows the old 0%, 3%, 6% structure for 2026 and the $4,930 dependent exemption; the mismatch is explained by Act 110.

South Dakota

1 source, last checked Nov 1, 2026

  1. Taxes for individuals (South Dakota Department of Revenue, read Nov 1, 2026)'South Dakota is one of seven states that does not impose a state income tax.'

Tennessee

1 source, last checked Nov 1, 2026

  1. Hall Income Tax: overview (Tennessee Department of Revenue, read Nov 1, 2026, effective Jan 1, 2021)'The Hall income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock.' 'The Hall Income tax was repealed for tax periods that begin on January 1, 2021, or later.'

Texas

2 sources, last checked Nov 1, 2026

  1. Texas is open for small business (Fiscal Notes, 2025): state income tax rate 0% (Texas Comptroller of Public Accounts, read Nov 1, 2026)States 'Texas has no state income tax.' comptroller.texas.gov did not resolve from the build machine on 2026-11-01; text read from the search index the same day.
  2. Texas Constitution, Article 8, Section 24-a (prohibition of a personal income tax) (Texas Legislature, read Nov 1, 2026, effective Nov 5, 2019)Added by HJR 38 (86th Legislature), approved by voters as Proposition 4 on 2019-11-05: the legislature may not impose a tax on the net incomes of individuals. Site unreachable from the build machine; wording confirmed through the search index on 2026-11-01.

Utah

8 sources, last checked Nov 1, 2026

  1. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Its 2026 table (published before S.B. 60) shows 4.50%, a $966 credit (single) and a $2,111 dependent exemption (2025 amount, its footnote ll). The rate mismatch is explained by S.B. 60.
  2. Consumer Price Index for All Urban Consumers (CPI-U), U.S. city average, all items, not seasonally adjusted (CUUR0000SA0) (U.S. Bureau of Labor Statistics, read Nov 1, 2026)Average of September 2024 to August 2025: 319.205; September 2019 to August 2020: 257.72083; ratio 1.238569. $15,095 becomes $18,696 (18,696.20), $22,643 becomes $28,045 (28,044.91), $1,750 becomes $2,167 (2,167.50 before rounding: 2,167.4955). The same method gives the published 2024 ($17,652; $2,046) and 2025 ($18,213; $27,320; $2,111) amounts. Read through the BLS public API.
  3. S.B. 60 (2026 General Session), Income Tax Rate Amendments (Utah Legislature, read Nov 1, 2026, effective Jan 1, 2026)Lowers the individual income tax rate from 4.5% to 4.45%, retroactive to January 1, 2026 (signed March 2026). le.utah.gov refuses connections from the build network; confirmed by Publication 14 (rev. 4/26) and the Utah Taxpayers Association 2026 session summary.
  4. Utah Code 59-10-1018, Definitions; Nonrefundable taxpayer tax credits (effective January 1, 2026, amended by Chapter 299, 2026 General Session) (Utah Legislature, read Nov 1, 2026, effective Jan 1, 2026)Read from the Internet Archive capture of September 27, 2026 (http://web.archive.org/web/20260927104711/https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1018_2026050620260506.html); le.utah.gov refuses our network. Personal exemption: $1,750 per qualifying dependent (one with a Section 24 credit). Credit reduced by $.013 per dollar above $15,095 single, $22,643 head of household, $30,190 joint. Subsections (5) and (6): the single, head of household and personal exemption amounts are indexed by the CPI for the preceding year over the CPI for 2020 as in IRC 1(f)(4) and (5), rounded to the dollar; joint = 2 x single.
  5. 2025 TC-40 Line-by-Line Instructions, lines 4 to 22 (taxpayer tax credit) (Utah State Tax Commission, read Nov 1, 2026, effective Jan 1, 2025)Line 10: line 9 x 4.5%. Line 11: $2,111 per dependent. Line 12: federal standard or itemized deduction (1040 line 12e). Line 16: 6%. Line 17 base phase-out: single $18,213, joint $36,426, head of household $27,320. Line 19: 1.3%. Line 21: exempt when federal AGI is at or below the federal standard deduction ($15,750 single, $31,500 joint, $23,625 head of household for 2025) plus the federal senior deduction.
  6. Publication 14, Withholding Tax Guide (Rev. 4/26), effective for pay periods beginning on or after June 1, 2026 (Utah State Tax Commission, read Nov 1, 2026, effective Jun 1, 2026)Copy filed with the Tax Commission's public meeting notice (marked DRAFT 4/2/26). Rate 4.45%. Biweekly single: base allowance $19, reduced by 1.3% of wages over $360 (married $37 and $719). Example 2: $2,600 biweekly single withholds $116. Withholding uses the schedules for all wages; no separate supplemental rate is listed. Official URL: https://tax.utah.gov/forms/pubs/pub-14.pdf (blocked for automated download).
  7. Tax Rates (individual income tax rate history) (Utah State Tax Commission, read Nov 1, 2026)January 1, 2025 to current: 4.5%. The page had not yet been updated for S.B. 60 (4.45% for 2026) on 2026-11-01.
  8. 2026 Legislative Session tax summary (May 2026) (Utah Taxpayers Association, read Nov 1, 2026)Secondary cross-check: S.B. 60 rate 4.45%; H.B. 290 child tax credit changes from January 1, 2026; H.B. 77 aligns the taxpayer tax credit with federal changes.

Vermont

7 sources, last checked Nov 1, 2026

  1. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Its Vermont row shows 2025 amounts ($49,400 brackets, $7,650 deduction, $5,300 exemption) because the 2026 figures were not out at publication (its footnotes j and n); they match the 2025 data here.
  2. 2025 Form IN-111 Instructions (Vermont Income Tax Return) (Vermont Department of Taxes, read Nov 1, 2026, effective Jan 1, 2025)Standard deduction $7,650 single, $15,300 joint, $11,450 head of household, plus $1,250 per box for 65 or older or blind; $5,300 per exemption; AGI over $150,000 pays at least 3% of AGI. 2025 Tax Rate Schedules (page 13). Example: joint taxable income $85,000 owes $2,764 + 6.6% x $2,500 = $2,929.
  3. 2026 Form IN-114 Instructions: 2026 Preliminary Vermont Tax Rates (Rev. 10/25) (Vermont Department of Taxes, read Nov 1, 2026, effective Jan 1, 2026)Preliminary rates, published for estimated payments. Schedule X (single) 3.35% to $50,750, 6.6% to $122,850, 7.6% to $256,300, 8.75% above; Schedule Y-1 (joint) $84,700, $204,750, $312,050; Schedule Z (head of household) $68,000 ($2,278.00 base above it), $175,500 ($9,373.00), $284,150 ($17,630.00). The final 2026 rate schedules come with the 2026 return instructions.
  4. Child Care Contribution (Vermont Department of Taxes, read Nov 1, 2026, effective Jul 1, 2024)'An employer may withhold up to 25% of the Child Care Contribution (CCC) from an employee's wages. The maximum an employer may elect to withhold is 0.11% of an employee's wages.'
  5. Form W-4VT, Employee's Withholding Allowance Certificate (Rev. 12/18) (Vermont Department of Taxes, read Nov 1, 2026)Status Single, Married/Civil Union, or Married but withhold at higher single rate. Allowances: 1 for yourself; 1 if filing jointly and your spouse does not work; 1 per dependent; 1 if filing as head of household.
  6. GB-1210-2025, 2025 Income Tax Withholding Instructions, Tables, and Charts (Vermont Department of Taxes, read Nov 1, 2026, effective Jan 1, 2025)Percentage method tables by payroll period; one allowance = $5,300 a year ($101.92 weekly). Example: $1,800 weekly, married, two allowances: ($1,596.16 - $221) x 3.35% = $46.07.
  7. GB-1210-2026, 2026 Income Tax Withholding Instructions, Tables, and Charts (Vermont Department of Taxes, read Nov 1, 2026, effective Jan 1, 2026)Annual tables: single 0% to $3,925, then 3.35% to $54,675, 6.6% to $126,775, 7.6% to $260,225, 8.75% above; married 0% to $11,775. One allowance = $5,400 a year ($207.69 biweekly). In 2025 (GB-1210-2025) the same figures were $3,825 (half of $7,650), $11,475 (three quarters of $15,300) and $5,300. Child Care Contribution 0.44% of wages. Non-periodic payments: Vermont withholding can be estimated at 30% of the federal withholding.

Virginia

4 sources, last checked Nov 1, 2026

  1. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Cross-check: 2%, 3%, 5%, 5.75% at $0, $3,000, $5,000, $17,000; standard deduction $8,750 and $17,500; exemption $930. Matches.
  2. 2025 Virginia Resident Form 760 Individual Income Tax Instructions (Virginia Department of Taxation, read Nov 1, 2026, effective Jan 1, 2025)Standard deduction $8,750 (filing statuses 1 and 3) and $17,500 (status 2) for 2025 and 2026, scheduled to sunset after 2026 and revert to $3,000 and $6,000. Exemptions $930; $800 for 65 or older and blind. Income-based age deduction up to $12,000. Tax Rate Schedule (page 35). IRC conformity fixed at December 31, 2025, applying H.R. 1 only where it changes federal AGI or itemized deductions.
  3. Form VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate (Rev. 04/26) (Virginia Department of Taxation, read Nov 1, 2026)Personal Exemption Worksheet: 1 for yourself, 1 for a spouse not claimed on their own certificate, 1 per dependent; then 1 each for you and a claimed spouse 65 or older or legally blind.
  4. Income Tax Withholding Guide for Employers (2614086, Rev. 10/26) (Virginia Department of Taxation, read Nov 1, 2026, effective Jul 1, 2025)Formula for wages paid after July 1, 2025: (G)P minus [$8,750 + $930 per exemption + $800 per 65-or-older or blind exemption], taxed by the rate schedule, divided by P. Example: $2,649 semi-monthly with five exemptions withholds $109.50. Supplemental wages: flat 5.75% allowed when tax is withheld from regular wages. Repeats that the higher standard deduction sunsets after taxable year 2026.

Washington

7 sources, last checked Nov 1, 2026

  1. Cost-of-Living Increase and Other Determinations for 2027 (91 FR 67380): contribution and benefit base (Social Security Administration, Federal Register, read Nov 1, 2026)The Paid Leave premium stops at the Social Security wage base: $176,100 (2025), $184,500 (2026), $192,300 (2027). Values come from the federal module (FICA_YEARS), which records the SSA sources.
  2. Paid Family & Medical Leave premium rate increases to 1.13% in 2026 (news release) (Washington Employment Security Department, read Nov 1, 2026, effective Jan 1, 2026)Premium rate 1.13%; employers pay 28.57% and employees 71.43% of the total premium.
  3. Paid Family & Medical Leave premium rate increases to 1.2% in 2027 (news release, October 16, 2026) (Washington Employment Security Department, read Nov 1, 2026, effective Jan 1, 2027)Premium rate 1.2%; employers pay 29.3% and employees 70.7% of the total premium. 2SHB 2345 (2026) changes the family and medical split without changing the employee/employer division of the total.
  4. Paid Family & Medical Leave premiums increase in 2025 (news release, October 23, 2024) (Washington Employment Security Department, read Nov 1, 2026, effective Jan 1, 2025)Premium rate 0.92%; employers pay 28.48% and employees 71.52% of the total premium.
  5. Your role and responsibilities (employers) (Washington Paid Leave (Employment Security Department), read Nov 1, 2026, effective Jan 1, 2026)2026: 1.13% of each employee's gross wages, not including tips, up to the 2026 Social Security cap ($184,500); up to 71.43% can be paid by the employee. Employers with fewer than 50 employees do not owe the employer share. WA Cares: 0.58% of gross wages, no cap, paid by the employee.
  6. WA Cares Fund: information for employers (Washington State Department of Social and Health Services, WA Cares Fund, read Nov 1, 2026)'The premium is 0.58% of an employee's gross wages.' No wage cap. Approved exemptions (for example out-of-state residents) are not modeled.
  7. Engrossed Substitute Senate Bill 6346, Chapter 238, Laws of 2026 (tax on individual income over $1 million) (Washington State Legislature, read Nov 1, 2026, effective Jan 1, 2028)Signed March 30, 2026. Sec. 201: beginning January 1, 2028, a tax of 9.90% of Washington taxable income. Sec. 314: standard deduction of $1,000,000 per individual, or $1,000,000 combined for spouses, indexed from October 2029 (sec. 316). Estimated payments on wages are not required before July 1, 2029 (sec. 501(6)). Sec. 1202 voids the tax if a court of final jurisdiction invalidates it. Bill status: https://app.leg.wa.gov/billsummary/?BillNumber=6346&Year=2025&Initiative=false

West Virginia

6 sources, last checked Nov 1, 2026

  1. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Its 2026 table (published before S.B. 392) shows the 2025 rates 2.22% to 4.82%; the mismatch is explained by S.B. 392. $2,000 exemption matches.
  2. 2025 West Virginia Personal Income Tax Forms and Instructions (IT-140) (West Virginia Tax Division, read Nov 1, 2026, effective Jan 1, 2025)Rate Schedule I (page 35): 2.22% under $10,000; $222 + 2.96% over $10,000; $666 + 3.33% over $25,000; $1,165.50 + 4.44% over $40,000; $2,053.50 + 4.82% over $60,000. Example: taxable $117,635 owes $4,831.51. $2,000 per exemption. Low-income earned income exclusion when federal AGI is $10,000 or less. Senior citizen deduction up to $8,000. 2025 Family Tax Credit tables (page 12).
  3. 2026 Income Tax Rate Cut (S.B. 392) (West Virginia Tax Division, read Nov 1, 2026, effective Jan 1, 2026)Signed March 31, 2026; W. Va. Code 11-21-4j codified June 12, 2026, retroactive to January 1, 2026. Not over $10,000: 2.11%; $211 + 2.81% over $10,000; $632.50 + 3.16% over $25,000; $1,106.50 + 4.22% over $40,000; $1,950.50 + 4.58% over $60,000.
  4. Form IT-100.1A, Employer's Withholding Tax Tables (January 1, 2007) (West Virginia Tax Division, read Nov 1, 2026)Internet Archive capture of October 1, 2025; the file has since been removed from tax.wv.gov (the current tables are IT-100.2A and the wage bracket tables IT-100.2B). 'The tables provided in this booklet are to be used for ALL employees unless the employee has requested on the Withholding Exemption Certificate that tax be withheld at a lower rate.' 'Amounts to be withheld must be rounded to the nearest whole dollar.'
  5. Form WV IT-100.2A, Percentage Method of Withholding (March 2026) (West Virginia Tax Division, read Nov 1, 2026, effective Jan 1, 2026)Default two-earner tables use brackets at 75% of the return's widths ($7,500, $18,750, $30,000, $45,000 annual); the optional one-earner tables match the return. $2,000 per exemption ($76.92 biweekly). No separate supplemental wage rate is given.
  6. Form WV/IT-104, Employee's Withholding Exemption Certificate (Rev. 03/2023) (West Virginia Tax Division, read Nov 1, 2026)Lines 1 to 4: 1 exemption if single, 2 for husband and wife if not claimed on another certificate, plus 1 per dependent. Line 5: single, head of household, or married with a spouse who does not work, with one job, may check the box to have tax withheld at the lower (one-earner) rate.

Wisconsin

5 sources, last checked Nov 1, 2026

  1. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026)Cross-check: 2026 brackets $15,110, $51,950, $332,720 (single) and $20,150, $69,260, $443,630 (joint); standard deduction $13,960 and $25,840; $700 exemption. Matches.
  2. 2025 Form 1 Instructions (I-111), Standard Deduction Table and Tax Computation Worksheet (Wisconsin Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Worksheet for taxable income of $100,000 or more: single 5.3% minus $586.44 below $323,290, 7.65% minus $8,183.76 above; joint 5.3% minus $781.92 below $431,060, 7.65% minus $10,911.83 above (implying joint brackets $19,580 and $67,300). Standard Deduction Table row $42,500 to $43,000: single $10,776, joint $22,234, head of household $12,297.
  3. 2025 Form 1-ES Instructions: 2025 Standard Deduction schedules and 2025 Tax Rate Schedules (Wisconsin Department of Revenue, read Nov 1, 2026, effective Jan 1, 2025)Single $13,560 less 12% over $19,550 (zero at $132,549); joint $25,110 less 19.778% over $28,210 (zero at $155,169); head of household $17,520 less 22.515% over $19,550 to $57,210, then the single schedule. Schedule A: 3.5% to $14,680, 4.4% to $50,480, 5.3% to $323,290, 7.65% above.
  4. 2026 Form 1-ES Instructions: 2026 Standard Deduction schedules and 2026 Tax Rate Schedules (Wisconsin Department of Revenue, read Nov 1, 2026, effective Jan 1, 2026)Single $13,960 less 12% of income over $20,120 (zero at $136,453); joint $25,840 less 19.778% over $29,040 (zero at $159,690); head of household $18,030 less 22.515% over $20,120, then the single schedule from $58,827. Schedule A (single, head of household): 3.5% to $15,110, $528.85 + 4.4% to $51,950, $2,149.81 + 5.3% to $332,720, $17,030.62 + 7.65% above. Schedule B (joint): $20,150, $69,260, $443,630. Exemptions $700, plus $250 at 65.
  5. Publication W-166, Withholding Tax Guide (1/26), effective for withholding periods beginning on or after January 1, 2022 (Wisconsin Department of Revenue, read Nov 1, 2026)Withholding formula: single deduction $6,702 less 12% over $17,780; married $9,461 less 20% over $25,727; $400 per exemption; 3.54% to $12,760, $451.70 plus 4.65% to $25,520, $1,045.04 plus 5.30% to $280,950, $14,582.83 plus 7.65% above. Supplemental wages: aggregate method, or approved flat percentages by annual gross salary (3.54% under $12,760, 4.65% under $25,520, 5.30% under $280,950, 7.65% above). Examples: $350 weekly single, one exemption, $7.59; $500 weekly single, three exemptions, $14.34; $1,000 biweekly married, three exemptions, $22.08. Form WT-4 (status single or married; exemptions for yourself, a spouse and dependents) could not be downloaded: revenue.wi.gov timed out on 2026-11-01.

Wyoming

2 sources, last checked Nov 1, 2026

  1. State Individual Income Tax Rates and Brackets, 2026 (Tax Foundation, read Nov 1, 2026, effective Jan 1, 2026)Cross-check: Wyoming listed with no individual income tax.
  2. Department of Revenue home page: tax divisions (excise, mineral, property) (Wyoming Department of Revenue, read Nov 1, 2026)The department administers excise, mineral and property taxes and has no individual income tax division or return. Wyoming has never enacted a personal income tax.