{
  "_note": "Federal income tax brackets and key figures. Sources: IRS Rev. Proc. inflation adjustments and OBBBA amendments (2025 & 2026). Brackets are taxable-income breakpoints; 'upTo' is the upper bound of that rate's slice (null = no upper bound). Verify annually.",
  "years": {
    "2025": {
      "standardDeduction": {
        "single": 15750,
        "mfj": 31500,
        "mfs": 15750,
        "hoh": 23625
      },
      "ssWageBase": 176100,
      "additionalMedicareThreshold": {
        "single": 200000,
        "mfj": 250000,
        "mfs": 125000,
        "hoh": 200000
      },
      "mileageRate": 0.70,
      "brackets": {
        "single": [
          { "rate": 0.10, "upTo": 11925 },
          { "rate": 0.12, "upTo": 48475 },
          { "rate": 0.22, "upTo": 103350 },
          { "rate": 0.24, "upTo": 197300 },
          { "rate": 0.32, "upTo": 250525 },
          { "rate": 0.35, "upTo": 626350 },
          { "rate": 0.37, "upTo": null }
        ],
        "mfj": [
          { "rate": 0.10, "upTo": 23850 },
          { "rate": 0.12, "upTo": 96950 },
          { "rate": 0.22, "upTo": 206700 },
          { "rate": 0.24, "upTo": 394600 },
          { "rate": 0.32, "upTo": 501050 },
          { "rate": 0.35, "upTo": 751600 },
          { "rate": 0.37, "upTo": null }
        ],
        "mfs": [
          { "rate": 0.10, "upTo": 11925 },
          { "rate": 0.12, "upTo": 48475 },
          { "rate": 0.22, "upTo": 103350 },
          { "rate": 0.24, "upTo": 197300 },
          { "rate": 0.32, "upTo": 250525 },
          { "rate": 0.35, "upTo": 375800 },
          { "rate": 0.37, "upTo": null }
        ],
        "hoh": [
          { "rate": 0.10, "upTo": 17000 },
          { "rate": 0.12, "upTo": 64850 },
          { "rate": 0.22, "upTo": 103350 },
          { "rate": 0.24, "upTo": 197300 },
          { "rate": 0.32, "upTo": 250500 },
          { "rate": 0.35, "upTo": 626350 },
          { "rate": 0.37, "upTo": null }
        ]
      }
    },
    "2026": {
      "standardDeduction": {
        "single": 16100,
        "mfj": 32200,
        "mfs": 16100,
        "hoh": 24150
      },
      "ssWageBase": 184500,
      "additionalMedicareThreshold": {
        "single": 200000,
        "mfj": 250000,
        "mfs": 125000,
        "hoh": 200000
      },
      "mileageRate": 0.725,
      "brackets": {
        "single": [
          { "rate": 0.10, "upTo": 12400 },
          { "rate": 0.12, "upTo": 50400 },
          { "rate": 0.22, "upTo": 105700 },
          { "rate": 0.24, "upTo": 201775 },
          { "rate": 0.32, "upTo": 256225 },
          { "rate": 0.35, "upTo": 640600 },
          { "rate": 0.37, "upTo": null }
        ],
        "mfj": [
          { "rate": 0.10, "upTo": 24800 },
          { "rate": 0.12, "upTo": 100800 },
          { "rate": 0.22, "upTo": 211400 },
          { "rate": 0.24, "upTo": 403550 },
          { "rate": 0.32, "upTo": 512450 },
          { "rate": 0.35, "upTo": 768700 },
          { "rate": 0.37, "upTo": null }
        ],
        "mfs": [
          { "rate": 0.10, "upTo": 12400 },
          { "rate": 0.12, "upTo": 50400 },
          { "rate": 0.22, "upTo": 105700 },
          { "rate": 0.24, "upTo": 201775 },
          { "rate": 0.32, "upTo": 256225 },
          { "rate": 0.35, "upTo": 384350 },
          { "rate": 0.37, "upTo": null }
        ],
        "hoh": [
          { "rate": 0.10, "upTo": 17700 },
          { "rate": 0.12, "upTo": 67450 },
          { "rate": 0.22, "upTo": 105700 },
          { "rate": 0.24, "upTo": 201775 },
          { "rate": 0.32, "upTo": 256200 },
          { "rate": 0.35, "upTo": 640600 },
          { "rate": 0.37, "upTo": null }
        ]
      }
    }
  },
  "seTax": {
    "netEarningsAdjustment": 0.9235,
    "socialSecurityRate": 0.124,
    "medicareRate": 0.029,
    "additionalMedicareRate": 0.009,
    "deductiblePortion": 0.5
  },
  "noTaxOnTips": {
    "_note": "OBBBA 'No Tax on Tips' deduction. Federal income tax only; tips remain subject to SE tax. Tax years 2025-2028.",
    "maxDeduction": 25000,
    "phaseoutStart": { "single": 150000, "mfj": 300000, "mfs": 150000, "hoh": 150000 },
    "phaseoutPerThousand": 100
  },
  "childTaxCredit": {
    "_note": "OBBBA Child Tax Credit: $2,200 per qualifying child under 17 for 2025-2026 (indexed thereafter). Applied as a credit against federal income tax; treated as nonrefundable for this estimate. Phaseout $50 per $1,000 of MAGI above the threshold.",
    "perChild": 2200,
    "phaseoutStart": { "single": 200000, "mfj": 400000, "mfs": 200000, "hoh": 200000 },
    "phaseoutPerThousand": 50
  }
}