{
 "year": 2026,
 "source": "IRS revenue procedure; SSA wage base",
 "brackets": {
  "single": [
   [
    12400,
    0.1
   ],
   [
    50400,
    0.12
   ],
   [
    105700,
    0.22
   ],
   [
    201775,
    0.24
   ],
   [
    256225,
    0.32
   ],
   [
    640600,
    0.35
   ],
   [
    null,
    0.37
   ]
  ],
  "married": [
   [
    24800,
    0.1
   ],
   [
    100800,
    0.12
   ],
   [
    211400,
    0.22
   ],
   [
    403550,
    0.24
   ],
   [
    512450,
    0.32
   ],
   [
    768700,
    0.35
   ],
   [
    null,
    0.37
   ]
  ],
  "head": [
   [
    17700,
    0.1
   ],
   [
    67450,
    0.12
   ],
   [
    105700,
    0.22
   ],
   [
    201775,
    0.24
   ],
   [
    256225,
    0.32
   ],
   [
    640600,
    0.35
   ],
   [
    null,
    0.37
   ]
  ],
  "separate": [
   [
    12400,
    0.1
   ],
   [
    50400,
    0.12
   ],
   [
    105700,
    0.22
   ],
   [
    201775,
    0.24
   ],
   [
    256225,
    0.32
   ],
   [
    384350,
    0.35
   ],
   [
    null,
    0.37
   ]
  ]
 },
 "std": {
  "single": 16100,
  "married": 32200,
  "head": 24150,
  "separate": 16100
 },
 "ss": {
  "rate": 0.062,
  "wageBase": 184500
 },
 "medicare": {
  "rate": 0.0145,
  "addlRate": 0.009,
  "addlThreshold": 200000
 },
 "supplemental": {
  "rate": 0.22,
  "highRate": 0.37,
  "highThreshold": 1000000
 },
 "k401Limit": 24500,
 "k401Catchup": 8000,
 "hsaLimit": {
  "single": 4400,
  "family": 8750
 }
}