Where the numbers come from

Every number on this site comes from the sources below. "Retrieved" is the date we last checked the figure. Where a state had not yet published a 2026 amount, we say so and explain how the figure was projected.

How we retrieved them: official IRS, SSA and state pages were read through web search results and through the open-source PolicyEngine US parameter files (version 2.15.5), which transcribe each statute or form and cite it. Each link below goes to the official source, not the intermediary. See the methodology for how they are combined.

Federal

• Brackets: IRS Revenue Procedure 2025-32, section 4.01, retrieved 2026-09-26
• Standard deduction: IRS Revenue Procedure 2025-32, retrieved 2026-09-26
• Overtime deduction: Public Law 119-21 (One Big Beautiful Bill Act) section 70202, new IRC section 225: qualified overtime compensation, retrieved 2026-09-26
• Social Security wage base: SSA contribution and benefit base, retrieved 2026-09-26
• Medicare: 26 U.S.C. 3101(b); Additional Medicare Tax: IRS Topic 560, retrieved 2026-09-26

States

Alaska

What we model for Alaska

• Alaska DOLWD 2026 Unemployment Insurance Tax Rates, retrieved 2026-09-26
• Alaska Employer Newsletter January 2026, retrieved 2026-09-26
• Alaska unemployment insurance (employee share), retrieved 2026-09-26

Alabama

What we model for Alabama

• 2025 Alabama Form 40 Booklet (rates p.25, std deduction p.9, exemptions p.6), retrieved 2026-09-26
• ADOR FAQ: How much is the Alabama standard deduction?, retrieved 2026-09-26
• ADOR: Income exempt from Alabama income taxation (401(k)), retrieved 2026-09-26

Arkansas

Some 2026 amounts projected. What we model for Arkansas

• Arkansas Act 1 of 2026 (HB1001, 1st Extraordinary Session), retrieved 2026-09-26
• Arkansas House: Tax Cuts Passed in Special Session, retrieved 2026-09-26
• DFA fiscal impact statement HB1001, retrieved 2026-09-26
• Arkansas 2025 AR1000F/AR1000NR instructions (standard deduction, personal credit), retrieved 2026-09-26
• DFA 2026 withholding formula, retrieved 2026-09-26

Arizona

What we model for Arizona

• A.R.S. 43-1041 Optional standard deduction, retrieved 2026-09-26
• Arizona HB 4168 (2026) House engrossed text, retrieved 2026-09-26
• Arizona 2.5% flat rate, 2025 Form 140 instructions, retrieved 2026-09-26
• IRS 2026 standard deduction (Rev. Proc. 2025-32), retrieved 2026-09-26

California

Some 2026 amounts projected. What we model for California

• FTB 2025 California tax rate schedules, retrieved 2026-09-26
• FTB 2025 Form 540 booklet (standard deduction, exemption credit), retrieved 2026-09-26
• EDD California Withholding Schedules for 2026 (Method B), retrieved 2026-09-26
• R&TC 17043 Mental Health Services Tax, retrieved 2026-09-26
• EDD contribution rates and withholding (SDI 2026), retrieved 2026-09-26
• CA SDI (disability insurance + paid family leave), retrieved 2026-09-26

Colorado

What we model for Colorado

• 2025 Colorado Individual Income Tax Filing Guide (104 Book), line 12 rate / line 4 add-back, retrieved 2026-09-26
• C.R.S. Title 39 (2025 official compilation) 39-22-104(3)(p.7), retrieved 2026-09-26
• HB25-1274, retrieved 2026-09-26
• SB25-144 (FAMLI premium), retrieved 2026-09-26
• SSA contribution and benefit base 2026, retrieved 2026-09-26
• Colorado FAMLI (paid family & medical leave), employee share, retrieved 2026-09-26

Connecticut

What we model for Connecticut

• 2025 Form CT-1040 instructions (Tables A-E, pp.19-22), retrieved 2026-09-26
• Connecticut General Statutes chapter 229 (12-700), retrieved 2026-09-26
• Connecticut General Statutes 31-49e (paid leave), retrieved 2026-09-26
• SSA contribution and benefit base 2026, retrieved 2026-09-26
• Connecticut Paid Leave (CTPL) employee contribution, retrieved 2026-09-26

District of Columbia

Some 2026 amounts projected. What we model for District of Columbia

• 2025 DC D-40 booklet (standard deduction p.13, tax rate schedule), retrieved 2026-09-26
• D.C. Code 47-1801.04 (basic standard deduction), retrieved 2026-09-26
• DC Act 26-214 (conformity), retrieved 2026-09-26
• D.C. Code 32-541.03 (paid leave employer tax), retrieved 2026-09-26

Delaware

What we model for Delaware

• Delaware tax rate changes, retrieved 2026-09-26
• 30 Del. C. ch. 11 (1102 rates, 1108 std deduction, 1110 credits), retrieved 2026-09-26
• 2025 Delaware resident income tax instructions, retrieved 2026-09-26
• 19 Del. C. ch. 37 (paid leave), retrieved 2026-09-26
• Delaware Paid Leave (employee share, employers with 25+ employees), retrieved 2026-09-26

Florida

What we model for Florida

• Florida Constitution, Article VII, Section 5, retrieved 2026-09-26

Georgia

What we model for Georgia

• Georgia HB 463 (2025-2026) sections 2-1 and 2-3, retrieved 2026-09-26
• Georgia DOR tax tables & rate schedule, retrieved 2026-09-26
• 2025 IT-511 booklet, retrieved 2026-09-26

Hawaii

What we model for Hawaii

• Hawaii N-11 instructions (tax rate schedules, std deduction, exemption), retrieved 2026-09-26
• HB 2404 CD1 (Act 46, SLH 2024), retrieved 2026-09-26
• SB 3125 CD1 (Act 24, SLH 2026), retrieved 2026-09-26

Iowa

What we model for Iowa

• IDR Announces 2026 Individual Income Tax and Interest Rates, retrieved 2026-09-26
• IA 1040 Expanded Instructions - Iowa Taxable Income / Federal Taxable Income (starting point), retrieved 2026-09-26
• IA 1040 Expanded Instructions - Exemption Credits ($40), retrieved 2026-09-26
• Iowa Code 422.5A tax rates, retrieved 2026-09-26

Idaho

Some 2026 amounts projected. What we model for Idaho

• Idaho individual income tax rate schedule, retrieved 2026-09-26
• Idaho House Bill 40 (2025) - rate 5.3%, retrieved 2026-09-26
• Idaho Tax Commission: conformity is law (2025 returns), retrieved 2026-09-26
• IRS 2026 standard deduction (Rev. Proc. 2025-32), retrieved 2026-09-26
• Idaho 2025 individual income tax instructions (permanent building fund, Idaho Code 57-1110), retrieved 2026-09-26

Illinois

What we model for Illinois

• IDOR Bulletin FY 2026-15, What's New for Illinois Income Taxes (2026 exemption $2,925), retrieved 2026-09-26
• 35 ILCS 5/201(b) - rate 4.95%, retrieved 2026-09-26
• IL-1040 Instructions Step 4 - Exemptions (AGI limit $250,000 / $500,000), retrieved 2026-09-26
• 35 ILCS 5/204 - exemption, retrieved 2026-09-26

Indiana

What we model for Indiana

• Indiana DOR Rates, Fees & Penalties (2026 individual AGI rate 2.95%), retrieved 2026-09-26
• IC 6-3-2-1 Tax rate, retrieved 2026-09-26
• Indiana DOR Departmental Notice #1 (2026 withholding, $1,000 personal exemption), retrieved 2026-09-26
• IC 6-3-1-3.5 exemptions, retrieved 2026-09-26

Kansas

What we model for Kansas

• Kansas 2025 Individual Income Tax Booklet (K-40) - rates, std deduction, exemptions incl. HOH +$2,320, retrieved 2026-09-26
• KDOR Notice 24-08 Changes to individual income tax, retrieved 2026-09-26
• SB 269 (2025) rate reduction formula summary; KDOR Notice 25-06 says no 2026 reduction, retrieved 2026-09-26
• K.S.A. 79-32,121 exemptions, retrieved 2026-09-26

Kentucky

What we model for Kentucky

• Kentucky DOR Announces 2026 Standard Deduction ($3,360; rate 3.5%), retrieved 2026-09-26
• 2026 Kentucky Withholding Tax Formula, retrieved 2026-09-26
• HB 1 (2025 RS) - rate 3.5% for 2026, retrieved 2026-09-26
• KRS 141.081 standard deduction, retrieved 2026-09-26

Louisiana

What we model for Louisiana

• La. R.S. 47:294 standard deduction, retrieved 2026-09-26
• Louisiana Register Feb 20 2026 - income tax withholding tables notice (2026 standard deduction), retrieved 2026-09-26
• La. R.S. 47:32 tax on individuals (3%), retrieved 2026-09-26
• 2025 IT-540 instructions, retrieved 2026-09-26

Massachusetts

What we model for Massachusetts

• M.G.L. c.62 s.4 rates and 4% surtax, retrieved 2026-09-26
• Form 1 2025 instructions - 4% surtax threshold, retrieved 2026-09-26
• Minnesota DOR 2026 inflation-adjusted amounts ($1,107,750 - comparison series), retrieved 2026-09-26
• M.G.L. c.62 s.3 exemptions and FICA deduction, retrieved 2026-09-26
• MA PFML contribution rates and calculator, retrieved 2026-09-26
• SSA contribution and benefit base 2026, retrieved 2026-09-26
• Massachusetts PFML (employee share: all of family 0.18% + 40% of medical 0.70%), retrieved 2026-09-26

Maryland

Some 2026 amounts projected. What we model for Maryland

• Maryland 2025 Resident Booklet - tax rate schedules, retrieved 2026-09-26
• HB 352 (Ch. 604 of 2025) Budget Reconciliation and Financing Act - rates and chained-CPI indexing of standard deduction, retrieved 2026-09-26
• Maryland 2025 Resident Booklet - Exemption Amount Chart, retrieved 2026-09-26
• Maryland 2025 Resident Booklet - standard deduction, retrieved 2026-09-26

Maine

Some 2026 amounts projected. What we model for Maine

• MRS 2026 Individual Income Tax Rate Schedules (rev. May 2026), retrieved 2026-09-26
• MRS 2026 Legislative Changes Summary (2026 standard deduction), retrieved 2026-09-26
• 2026 Phaseout of Itemized/Standard Deductions Worksheet, retrieved 2026-09-26
• 2026 Phaseout of Personal Exemption Deduction Amount Worksheet, retrieved 2026-09-26
• 36 MRS 5126-A personal exemption / 5403 inflation adjustment, retrieved 2026-09-26
• LD 2212 Part DDDD - high-income surcharge, retrieved 2026-09-26
• 26 MRS 850-F PFML contributions, retrieved 2026-09-26
• SSA contribution and benefit base 2026, retrieved 2026-09-26
• Maine Paid Family & Medical Leave (employee share), retrieved 2026-09-26

Michigan

Some 2026 amounts projected. What we model for Michigan

• Treasury notice: 4.25% income tax rate for 2026 tax year, retrieved 2026-09-26
• MCL 206.30 personal exemption, retrieved 2026-09-26
• Michigan 2025 Income Tax Withholding Guide (Form 446), retrieved 2026-09-26

Minnesota

Some 2026 amounts projected. What we model for Minnesota

• 2025 Minnesota M1 instructions - tax rate schedules, retrieved 2026-09-26
• Minn. Stat. 290.06 subd. 2c/2d rates and inflation adjustment, retrieved 2026-09-26
• Minn. Stat. 290.0123 standard deduction and limitation, retrieved 2026-09-26
• 2025 Schedule M1SA worksheet (phase-out thresholds), retrieved 2026-09-26
• MN DOR 2026 Inflation-Adjusted Amounts (alternate threshold $1,107,750), retrieved 2026-09-26
• BLS Chained CPI-U (index used for projection), retrieved 2026-09-26
• DEED confirms Paid Leave premium rate, retrieved 2026-09-26
• Minn. Stat. 268B.14 premiums, retrieved 2026-09-26
• Minnesota Paid Leave (employee share, new 1 Jan 2026), retrieved 2026-09-26

Missouri

Some 2026 amounts projected. What we model for Missouri

• RSMo 143.011 rates and indexing, retrieved 2026-09-26
• 2025 MO-1040 instructions tax chart, retrieved 2026-09-26
• RSMo 143.171 federal income tax deduction, retrieved 2026-09-26
• RSMo 143.161 head of household exemption, retrieved 2026-09-26
• IRS Rev. Proc. 2025-32 (2026 federal standard deduction), retrieved 2026-09-26
• BLS CPI-U (index used for projection), retrieved 2026-09-26

Mississippi

What we model for Mississippi

• MS DOR Tax Rates, Exemptions & Deductions, retrieved 2026-09-26
• Mississippi Income Tax Instructions 2025 (std deduction, exemptions), retrieved 2026-09-26
• Miss. Code Ann. 27-7-5 rates, retrieved 2026-09-26

Montana

What we model for Montana

• Montana DOR - HB 337 income tax changes (2026 brackets 4.7%/5.65%), retrieved 2026-09-26
• Montana 2025 Tax Tables and Deductions, retrieved 2026-09-26
• Montana SB 399 (2021) - move to federal taxable income, repeal of MT std deduction/exemptions from 2024, retrieved 2026-09-26
• Legislative Fiscal Division - HR1 (OBBBA) provisions and impacts on Montana, retrieved 2026-09-26
• IRS - tax year 2026 inflation adjustments incl. OBBBA (federal standard deduction 16,100 / 32,200 / 24,150), retrieved 2026-09-26

North Carolina

What we model for North Carolina

• NCDOR tax rate schedules, retrieved 2026-09-26
• 2023 NC H259 (S.L. 2023-134) rate schedule, retrieved 2026-09-26
• NCDOR - NC standard deduction, retrieved 2026-09-26

North Dakota

What we model for North Dakota

• North Dakota 2026 Form ND-1ES tax rate schedules, retrieved 2026-09-26
• IRS - tax year 2026 inflation adjustments incl. OBBBA (federal standard deduction 16,100 / 32,200 / 24,150), retrieved 2026-09-26

Nebraska

Some 2026 amounts projected. What we model for Nebraska

• Nebraska 2026 Form 1040N-ES (2026 rate schedule; $176 per personal exemption), retrieved 2026-09-26
• Neb. Rev. Stat. 77-2716.01 (standard deduction, exemption credit indexing), retrieved 2026-09-26
• Neb. Rev. Stat. 77-2715.03 (brackets and rates), retrieved 2026-09-26
• 2025 Nebraska Individual Income Tax Booklet (2025 standard deduction base for projection), retrieved 2026-09-26

New Hampshire

What we model for New Hampshire

• NH DRA DP-10 Instructions 2024 (I&D tax; repealed from 2025), retrieved 2026-09-26

New Jersey

What we model for New Jersey

• NJ-1040 Instructions - Tax Rate Schedules, retrieved 2026-09-26
• NJ Division of Taxation - Exemptions, retrieved 2026-09-26
• N.J.S.A. 54A:6-24 / NJ TB-39 - cafeteria plans not excluded unless non-salary-reduction; 401(k) deferrals excluded, retrieved 2026-09-26
• NJDOL - rate information, contributions and due dates (2026 wage bases/rates), retrieved 2026-09-26
• NJ unemployment + workforce development (employee UI/WF/SWF), retrieved 2026-09-26
• NJ temporary disability insurance (TDI, employee), retrieved 2026-09-26
• NJ family leave insurance (FLI, employee), retrieved 2026-09-26

New Mexico

What we model for New Mexico

• NM PIT rate tables (NMAC 3.3.7.9 / NMSA 7-2-7) and 2025 PIT packet, retrieved 2026-09-26
• NMSA 7-2-5.8 low- and middle-income exemption, retrieved 2026-09-26
• NM Legislature FIR - HB 93 (2026) standard deduction proposal, retrieved 2026-09-26
• IRS - tax year 2026 inflation adjustments incl. OBBBA (federal standard deduction 16,100 / 32,200 / 24,150), retrieved 2026-09-26

Nevada

What we model for Nevada

• Nevada Department of Taxation, retrieved 2026-09-26

New York

What we model for New York

• NY Tax Law section 601 (rates, recapture), retrieved 2026-09-26
• NY FY2026 budget bill S3009C (2026-2027 rate cuts, recapture amounts), retrieved 2026-09-26
• 2025 Form IT-201-I Instructions (standard deduction, tax computation worksheets), retrieved 2026-09-26
• NY WCB 2026 Paid Family Leave payroll deduction notice, retrieved 2026-09-26
• NY WCB - employee disability benefits contributions, retrieved 2026-09-26
• NY Paid Family Leave (employee), retrieved 2026-09-26
• NY Disability Benefits (SDI, employee), retrieved 2026-09-26

Ohio

What we model for Ohio

• Ohio HB 96 (136th GA) - 2026 flat 2.75% rate, exemption MAGI limit, retrieved 2026-09-26
• Ohio 2025 IT-1040 instruction booklet (rate schedule, exemptions, exemption credit), retrieved 2026-09-26

Oklahoma

What we model for Oklahoma

• Oklahoma HB 2764 (2025) enrolled - 2026 rate schedule, retrieved 2026-09-26
• 2025 Oklahoma Form 511 instructions (standard deduction, exemptions), retrieved 2026-09-26

Oregon

Some 2026 amounts projected. What we model for Oregon

• 2025 Oregon Form OR-40 Instructions (rates, std deduction, exemption credit, federal tax subtraction), retrieved 2026-09-26
• ORS chapter 316 (indexing, brackets), retrieved 2026-09-26
• ORS 657B.150 / Paid Leave Oregon contributions calculator, retrieved 2026-09-26
• Oregon DOR - Statewide Transit Tax, retrieved 2026-09-26
• SSA contribution and benefit base 2026, retrieved 2026-09-26
• Paid Leave Oregon (employee share), retrieved 2026-09-26
• Oregon statewide transit tax, retrieved 2026-09-26

Pennsylvania

What we model for Pennsylvania

• 2025 PA-40 Instructions (3.07% rate), retrieved 2026-09-26
• PA DLI - employee UC withholding, retrieved 2026-09-26
• PA-40 Schedule SP eligibility income tables, retrieved 2026-09-26
• PA unemployment compensation (employee), retrieved 2026-09-26

Rhode Island

What we model for Rhode Island

• RI Division of Taxation ADV 2025-22 - inflation-adjusted amounts for tax year 2026, retrieved 2026-09-26
• R.I. Gen. Laws 44-30-2.6 (phase-out mechanics), retrieved 2026-09-26
• 2026 H 7127 Sub A (FY2027 budget) Article 6 - high-income surtax effective 2027, retrieved 2026-09-26
• RI DLT - 2026 tax rates for UI and TDI, retrieved 2026-09-26
• RI TDI (Temporary Disability / Caregiver Insurance), retrieved 2026-09-26

South Carolina

What we model for South Carolina

• SC H.4216 (2025-2026) - Income tax (Act 110): SC 12-6-510 rates, 12-6-1140(15) SCIAD, retrieved 2026-09-26
• SCDOR - Information about H. 4216, retrieved 2026-09-26

South Dakota

What we model for South Dakota

• South Dakota Department of Revenue / state tax authority, retrieved 2026-09-26
• South Dakota statutes (employer UI rate/wage base referenced by PolicyEngine), retrieved 2026-09-26

Tennessee

What we model for Tennessee

• Tennessee Department of Revenue / state tax authority, retrieved 2026-09-26
• Tennessee statutes (employer UI rate/wage base referenced by PolicyEngine), retrieved 2026-09-26

Texas

What we model for Texas

• Texas Department of Revenue / state tax authority, retrieved 2026-09-26
• Texas statutes (employer UI rate/wage base referenced by PolicyEngine), retrieved 2026-09-26

Utah

Some 2026 amounts projected. What we model for Utah

• Utah SB 60 (2026) Income Tax Rate Amendments - Utah Code 59-10-104, retrieved 2026-09-26
• Utah Code 59-10-1018 - taxpayer tax credit (6%, 1.3% phase-out), retrieved 2026-09-26
• Utah Publication 14, Withholding Tax Guide (effective June 1, 2026), retrieved 2026-09-26
• IRS - tax year 2026 inflation adjustments (standard deduction), retrieved 2026-09-26

Virginia

What we model for Virginia

• Code of Virginia 58.1-320 (rates) and 58.1-322.03 (deductions/exemptions), retrieved 2026-09-26
• Virginia Tax 2026 Legislative Summary - standard deduction, retrieved 2026-09-26
• Virginia 2025 Form 760 Instructions, retrieved 2026-09-26

Vermont

Some 2026 amounts projected. What we model for Vermont

• Vermont 2025 Income Tax Booklet (rate schedules, standard deduction line 4, exemption), retrieved 2026-09-26
• 32 V.S.A. 5822 - tax on income of individuals, retrieved 2026-09-26
• Vermont 2026 VT Rate Schedules (not retrievable in this session), retrieved 2026-09-26
• 32 V.S.A. chapter 246 - child care contribution, retrieved 2026-09-26

Washington

What we model for Washington

• Washington Paid Leave - 2026 premium updates, retrieved 2026-09-26
• RCW 50A.10.030 - PFML premiums, retrieved 2026-09-26
• RCW 50B.04.080 / WA Cares Fund employer info, retrieved 2026-09-26
• SSA Contribution and Benefit Base (2026: $184,500), retrieved 2026-09-26
• SB 6346 (2025-26) - tax on income over $1M, effective 2028, retrieved 2026-09-26
• WA Paid Family & Medical Leave (employee share), retrieved 2026-09-26
• WA Cares Fund (long-term care), retrieved 2026-09-26

Wisconsin

Some 2026 amounts projected. What we model for Wisconsin

• WI DOR 2026 Form 1-ES instructions (2026 tax rate schedules), retrieved 2026-09-26
• WI DOR 2025 Form 1 instructions - Standard Deduction Table, retrieved 2026-09-26
• Wis. Stat. 71.05(22) / 71.07 - standard deduction and indexing, retrieved 2026-09-26
• WI DOR 2025 Form 1 instructions - exemptions, retrieved 2026-09-26

West Virginia

What we model for West Virginia

• West Virginia SB 392 (2026) enrolled - W. Va. Code 11-21-4j, retrieved 2026-09-26
• W. Va. Code 11-21-16 - personal exemptions, retrieved 2026-09-26
• WV 2025 IT-140 instructions, retrieved 2026-09-26

Wyoming

What we model for Wyoming

• Wyoming Department of Revenue / state tax authority, retrieved 2026-09-26
• Wyoming statutes (employer UI rate/wage base referenced by PolicyEngine), retrieved 2026-09-26