{
 "AL": {
  "name": "Alabama",
  "slug": "alabama",
  "asof": 2026,
  "brackets": {
   "single": [
    [
     500,
     0.02
    ],
    [
     3000,
     0.04
    ],
    [
     null,
     0.05
    ]
   ],
   "married": [
    [
     1000,
     0.02
    ],
    [
     6000,
     0.04
    ],
    [
     null,
     0.05
    ]
   ]
  },
  "special": "al",
  "exemption": {
   "single": 1500,
   "married": 3000,
   "head": 3000,
   "separate": 1500
  },
  "fedDeduct": {
   "cap": null
  },
  "locals": [
   {
    "code": "birmingham",
    "name": "Birmingham (1% occupational)",
    "rate": 0.01
   }
  ]
 },
 "AK": {
  "name": "Alaska",
  "slug": "alaska",
  "asof": 2026,
  "none": true
 },
 "AZ": {
  "name": "Arizona",
  "slug": "arizona",
  "asof": 2026,
  "rate": 0.025,
  "std": "federal"
 },
 "AR": {
  "name": "Arkansas",
  "slug": "arkansas",
  "asof": 2026,
  "approx": true,
  "brackets": {
   "single": [
    [
     4600,
     0.02
    ],
    [
     null,
     0.039
    ]
   ]
  },
  "std": {
   "single": 2470,
   "married": 4940,
   "head": 2470,
   "separate": 2470
  },
  "credit": {
   "single": 29,
   "married": 58,
   "head": 29,
   "separate": 29
  }
 },
 "CA": {
  "name": "California",
  "slug": "california",
  "asof": 2026,
  "source": "EDD 2026 Method B thresholds \u00f7 1.1 (statutory rates); std $5,706/$11,412; exemption credit $153; SDI 1.3%",
  "brackets": {
   "single": [
    [
     11079,
     0.01
    ],
    [
     26264,
     0.02
    ],
    [
     41452,
     0.04
    ],
    [
     57542,
     0.06
    ],
    [
     72724,
     0.08
    ],
    [
     371479,
     0.093
    ],
    [
     445771,
     0.103
    ],
    [
     742953,
     0.113
    ],
    [
     1000000,
     0.123
    ],
    [
     null,
     0.133
    ]
   ],
   "married": [
    [
     22158,
     0.01
    ],
    [
     52528,
     0.02
    ],
    [
     82904,
     0.04
    ],
    [
     115084,
     0.06
    ],
    [
     145448,
     0.08
    ],
    [
     742958,
     0.093
    ],
    [
     891542,
     0.103
    ],
    [
     1000000,
     0.113
    ],
    [
     1485906,
     0.123
    ],
    [
     null,
     0.133
    ]
   ],
   "head": [
    [
     22173,
     0.01
    ],
    [
     52530,
     0.02
    ],
    [
     67716,
     0.04
    ],
    [
     83805,
     0.06
    ],
    [
     98990,
     0.08
    ],
    [
     505208,
     0.093
    ],
    [
     606251,
     0.103
    ],
    [
     1000000,
     0.113
    ],
    [
     1010417,
     0.123
    ],
    [
     null,
     0.133
    ]
   ]
  },
  "std": {
   "single": 5706,
   "married": 11412,
   "head": 11412,
   "separate": 5706
  },
  "credit": {
   "single": 153,
   "married": 306,
   "head": 153,
   "separate": 153
  },
  "withholdingNote": "California's withholding tables run at 110% of these rates; the extra comes back as a refund.",
  "payroll": [
   {
    "name": "CA SDI",
    "rate": 0.013,
    "cap": null
   }
  ]
 },
 "CO": {
  "name": "Colorado",
  "slug": "colorado",
  "asof": 2026,
  "rate": 0.044,
  "std": "federal",
  "payroll": [
   {
    "name": "CO FAMLI",
    "rate": 0.0045,
    "cap": 184500
   }
  ]
 },
 "CT": {
  "name": "Connecticut",
  "slug": "connecticut",
  "asof": 2026,
  "brackets": {
   "single": [
    [
     10000,
     0.02
    ],
    [
     50000,
     0.045
    ],
    [
     100000,
     0.055
    ],
    [
     200000,
     0.06
    ],
    [
     250000,
     0.065
    ],
    [
     500000,
     0.069
    ],
    [
     null,
     0.0699
    ]
   ],
   "married": [
    [
     20000,
     0.02
    ],
    [
     100000,
     0.045
    ],
    [
     200000,
     0.055
    ],
    [
     400000,
     0.06
    ],
    [
     500000,
     0.065
    ],
    [
     1000000,
     0.069
    ],
    [
     null,
     0.0699
    ]
   ],
   "head": [
    [
     16000,
     0.02
    ],
    [
     80000,
     0.045
    ],
    [
     160000,
     0.055
    ],
    [
     320000,
     0.06
    ],
    [
     400000,
     0.065
    ],
    [
     800000,
     0.069
    ],
    [
     null,
     0.0699
    ]
   ]
  },
  "special": "ct",
  "payroll": [
   {
    "name": "CT Paid Leave",
    "rate": 0.005,
    "cap": 184500
   }
  ]
 },
 "DE": {
  "name": "Delaware",
  "slug": "delaware",
  "asof": 2025,
  "brackets": {
   "single": [
    [
     2000,
     0
    ],
    [
     5000,
     0.022
    ],
    [
     10000,
     0.039
    ],
    [
     20000,
     0.048
    ],
    [
     25000,
     0.052
    ],
    [
     60000,
     0.0555
    ],
    [
     null,
     0.066
    ]
   ]
  },
  "std": {
   "single": 3250,
   "married": 6500,
   "head": 3250,
   "separate": 3250
  },
  "credit": {
   "single": 110,
   "married": 220,
   "head": 110,
   "separate": 110
  },
  "locals": [
   {
    "code": "wilmington",
    "name": "Wilmington (1.25%)",
    "rate": 0.0125
   }
  ]
 },
 "DC": {
  "name": "District of Columbia",
  "slug": "washington-dc",
  "asof": 2025,
  "brackets": {
   "single": [
    [
     10000,
     0.04
    ],
    [
     40000,
     0.06
    ],
    [
     60000,
     0.065
    ],
    [
     250000,
     0.085
    ],
    [
     500000,
     0.0925
    ],
    [
     1000000,
     0.0975
    ],
    [
     null,
     0.1075
    ]
   ]
  },
  "std": "federal"
 },
 "FL": {
  "name": "Florida",
  "slug": "florida",
  "asof": 2026,
  "none": true
 },
 "GA": {
  "name": "Georgia",
  "slug": "georgia",
  "asof": 2026,
  "rate": 0.0499,
  "std": {
   "single": 15000,
   "married": 30000,
   "head": 15000,
   "separate": 15000
  }
 },
 "HI": {
  "name": "Hawaii",
  "slug": "hawaii",
  "asof": 2026,
  "brackets": {
   "single": [
    [
     9600,
     0.014
    ],
    [
     14400,
     0.032
    ],
    [
     19200,
     0.055
    ],
    [
     24000,
     0.064
    ],
    [
     36000,
     0.068
    ],
    [
     48000,
     0.072
    ],
    [
     125000,
     0.076
    ],
    [
     175000,
     0.079
    ],
    [
     225000,
     0.0825
    ],
    [
     275000,
     0.09
    ],
    [
     325000,
     0.1
    ],
    [
     null,
     0.11
    ]
   ],
   "married": [
    [
     19200,
     0.014
    ],
    [
     28800,
     0.032
    ],
    [
     38400,
     0.055
    ],
    [
     48000,
     0.064
    ],
    [
     72000,
     0.068
    ],
    [
     96000,
     0.072
    ],
    [
     250000,
     0.076
    ],
    [
     350000,
     0.079
    ],
    [
     450000,
     0.0825
    ],
    [
     550000,
     0.09
    ],
    [
     650000,
     0.1
    ],
    [
     null,
     0.11
    ]
   ],
   "head": [
    [
     14400,
     0.014
    ],
    [
     21600,
     0.032
    ],
    [
     28800,
     0.055
    ],
    [
     36000,
     0.064
    ],
    [
     54000,
     0.068
    ],
    [
     72000,
     0.072
    ],
    [
     187500,
     0.076
    ],
    [
     262500,
     0.079
    ],
    [
     337500,
     0.0825
    ],
    [
     412500,
     0.09
    ],
    [
     487500,
     0.1
    ],
    [
     null,
     0.11
    ]
   ]
  },
  "std": {
   "single": 4400,
   "married": 8800,
   "head": 6600,
   "separate": 4400
  },
  "exemption": {
   "single": 1144,
   "married": 2288,
   "head": 1144,
   "separate": 1144
  },
  "payroll": [
   {
    "name": "HI TDI",
    "rate": 0.005,
    "max": 391
   }
  ]
 },
 "ID": {
  "name": "Idaho",
  "slug": "idaho",
  "asof": 2026,
  "brackets": {
   "single": [
    [
     4811,
     0
    ],
    [
     null,
     0.053
    ]
   ],
   "married": [
    [
     9622,
     0
    ],
    [
     null,
     0.053
    ]
   ]
  },
  "std": "federal"
 },
 "IL": {
  "name": "Illinois",
  "slug": "illinois",
  "asof": 2026,
  "rate": 0.0495,
  "exemption": {
   "single": 2925,
   "married": 5850,
   "head": 2925,
   "separate": 2925
  }
 },
 "IN": {
  "name": "Indiana",
  "slug": "indiana",
  "asof": 2026,
  "rate": 0.0295,
  "exemption": {
   "single": 1000,
   "married": 2000,
   "head": 1000,
   "separate": 1000
  },
  "localDefault": "marion",
  "localLabel": "County",
  "locals": [
   {
    "code": "marion",
    "name": "Marion County (Indianapolis) 2.02%",
    "rate": 0.0202
   },
   {
    "code": "lake",
    "name": "Lake County 1.5%",
    "rate": 0.015
   },
   {
    "code": "allen",
    "name": "Allen County (Fort Wayne) 1.59%",
    "rate": 0.0159
   },
   {
    "code": "hamilton",
    "name": "Hamilton County 1.1%",
    "rate": 0.011
   },
   {
    "code": "stjoseph",
    "name": "St. Joseph County (South Bend) 1.75%",
    "rate": 0.0175
   },
   {
    "code": "vanderburgh",
    "name": "Vanderburgh County (Evansville) 1.25%",
    "rate": 0.0125
   },
   {
    "code": "tippecanoe",
    "name": "Tippecanoe County 1.28%",
    "rate": 0.0128
   }
  ]
 },
 "IA": {
  "name": "Iowa",
  "slug": "iowa",
  "asof": 2026,
  "rate": 0.038,
  "std": "federal",
  "credit": {
   "single": 40,
   "married": 80,
   "head": 40,
   "separate": 40
  }
 },
 "KS": {
  "name": "Kansas",
  "slug": "kansas",
  "asof": 2025,
  "brackets": {
   "single": [
    [
     23000,
     0.052
    ],
    [
     null,
     0.0558
    ]
   ],
   "married": [
    [
     46000,
     0.052
    ],
    [
     null,
     0.0558
    ]
   ]
  },
  "std": {
   "single": 3605,
   "married": 8240,
   "head": 6180,
   "separate": 4120
  },
  "exemption": {
   "single": 9160,
   "married": 18320,
   "head": 9160,
   "separate": 9160
  }
 },
 "KY": {
  "name": "Kentucky",
  "slug": "kentucky",
  "asof": 2026,
  "rate": 0.035,
  "std": {
   "single": 3360,
   "married": 6720,
   "head": 3360,
   "separate": 3360
  },
  "locals": [
   {
    "code": "louisville",
    "name": "Louisville Metro (2.2%)",
    "rate": 0.022
   },
   {
    "code": "lexington",
    "name": "Lexington (2.25%)",
    "rate": 0.0225
   }
  ]
 },
 "LA": {
  "name": "Louisiana",
  "slug": "louisiana",
  "asof": 2026,
  "rate": 0.03,
  "std": {
   "single": 12875,
   "married": 25750,
   "head": 12875,
   "separate": 12875
  }
 },
 "ME": {
  "name": "Maine",
  "slug": "maine",
  "asof": 2026,
  "brackets": {
   "single": [
    [
     27399,
     0.058
    ],
    [
     64849,
     0.0675
    ],
    [
     null,
     0.0715
    ]
   ],
   "married": [
    [
     54798,
     0.058
    ],
    [
     129698,
     0.0675
    ],
    [
     null,
     0.0715
    ]
   ],
   "head": [
    [
     41099,
     0.058
    ],
    [
     97274,
     0.0675
    ],
    [
     null,
     0.0715
    ]
   ]
  },
  "std": "federal",
  "exemption": {
   "single": 5300,
   "married": 10600,
   "head": 5300,
   "separate": 5300
  }
 },
 "MD": {
  "name": "Maryland",
  "slug": "maryland",
  "asof": 2025,
  "brackets": {
   "single": [
    [
     1000,
     0.02
    ],
    [
     2000,
     0.03
    ],
    [
     3000,
     0.04
    ],
    [
     100000,
     0.0475
    ],
    [
     125000,
     0.05
    ],
    [
     150000,
     0.0525
    ],
    [
     250000,
     0.055
    ],
    [
     500000,
     0.0575
    ],
    [
     1000000,
     0.0625
    ],
    [
     null,
     0.065
    ]
   ],
   "married": [
    [
     1000,
     0.02
    ],
    [
     2000,
     0.03
    ],
    [
     3000,
     0.04
    ],
    [
     150000,
     0.0475
    ],
    [
     175000,
     0.05
    ],
    [
     225000,
     0.0525
    ],
    [
     300000,
     0.055
    ],
    [
     600000,
     0.0575
    ],
    [
     1200000,
     0.0625
    ],
    [
     null,
     0.065
    ]
   ],
   "head": [
    [
     1000,
     0.02
    ],
    [
     2000,
     0.03
    ],
    [
     3000,
     0.04
    ],
    [
     150000,
     0.0475
    ],
    [
     175000,
     0.05
    ],
    [
     225000,
     0.0525
    ],
    [
     300000,
     0.055
    ],
    [
     600000,
     0.0575
    ],
    [
     1200000,
     0.0625
    ],
    [
     null,
     0.065
    ]
   ]
  },
  "special": "md",
  "localDefault": "baltimore",
  "localLabel": "County",
  "locals": [
   {
    "code": "baltimore",
    "name": "Baltimore City / County 3.2%",
    "rate": 0.032
   },
   {
    "code": "montgomery",
    "name": "Montgomery County 3.2%",
    "rate": 0.032
   },
   {
    "code": "princegeorges",
    "name": "Prince George's County 3.2%",
    "rate": 0.032
   },
   {
    "code": "howard",
    "name": "Howard County 3.2%",
    "rate": 0.032
   },
   {
    "code": "annearundel",
    "name": "Anne Arundel County 2.81%",
    "rate": 0.0281
   },
   {
    "code": "frederick",
    "name": "Frederick County 2.96%",
    "rate": 0.0296
   },
   {
    "code": "harford",
    "name": "Harford County 3.06%",
    "rate": 0.0306
   },
   {
    "code": "carroll",
    "name": "Carroll County 3.03%",
    "rate": 0.0303
   },
   {
    "code": "worcester",
    "name": "Worcester County 2.25%",
    "rate": 0.0225
   },
   {
    "code": "talbot",
    "name": "Talbot County 2.4%",
    "rate": 0.024
   }
  ]
 },
 "MA": {
  "name": "Massachusetts",
  "slug": "massachusetts",
  "asof": 2026,
  "brackets": {
   "single": [
    [
     1083150,
     0.05
    ],
    [
     null,
     0.09
    ]
   ]
  },
  "exemption": {
   "single": 4400,
   "married": 8800,
   "head": 6800,
   "separate": 4400
  },
  "payroll": [
   {
    "name": "MA PFML",
    "rate": 0.0046,
    "cap": 184500
   }
  ],
  "ficaDeduction": 2000
 },
 "MI": {
  "name": "Michigan",
  "slug": "michigan",
  "asof": 2026,
  "rate": 0.0425,
  "exemption": {
   "single": 5900,
   "married": 11800,
   "head": 5900,
   "separate": 5900
  },
  "locals": [
   {
    "code": "detroit",
    "name": "Detroit (2.4%)",
    "rate": 0.024
   },
   {
    "code": "grandrapids",
    "name": "Grand Rapids (1.5%)",
    "rate": 0.015
   },
   {
    "code": "saginaw",
    "name": "Saginaw (1.5%)",
    "rate": 0.015
   },
   {
    "code": "lansing",
    "name": "Lansing (1%)",
    "rate": 0.01
   },
   {
    "code": "flint",
    "name": "Flint (1%)",
    "rate": 0.01
   },
   {
    "code": "other1",
    "name": "Other Michigan city (1%)",
    "rate": 0.01
   }
  ]
 },
 "MN": {
  "name": "Minnesota",
  "slug": "minnesota",
  "asof": 2026,
  "brackets": {
   "single": [
    [
     33310,
     0.0535
    ],
    [
     109430,
     0.068
    ],
    [
     203150,
     0.0785
    ],
    [
     null,
     0.0985
    ]
   ],
   "married": [
    [
     48700,
     0.0535
    ],
    [
     193480,
     0.068
    ],
    [
     337920,
     0.0785
    ],
    [
     null,
     0.0985
    ]
   ],
   "head": [
    [
     41010,
     0.0535
    ],
    [
     164790,
     0.068
    ],
    [
     270050,
     0.0785
    ],
    [
     null,
     0.0985
    ]
   ]
  },
  "std": {
   "single": 15300,
   "married": 30600,
   "head": 23000,
   "separate": 15300
  },
  "payroll": [
   {
    "name": "MN Paid Leave",
    "rate": 0.0044,
    "cap": 184500
   }
  ]
 },
 "MS": {
  "name": "Mississippi",
  "slug": "mississippi",
  "asof": 2026,
  "brackets": {
   "single": [
    [
     10000,
     0
    ],
    [
     null,
     0.04
    ]
   ]
  },
  "std": {
   "single": 2300,
   "married": 4600,
   "head": 3400,
   "separate": 2300
  },
  "exemption": {
   "single": 6000,
   "married": 12000,
   "head": 9500,
   "separate": 6000
  }
 },
 "MO": {
  "name": "Missouri",
  "slug": "missouri",
  "asof": 2026,
  "brackets": {
   "single": [
    [
     1348,
     0
    ],
    [
     2696,
     0.02
    ],
    [
     4044,
     0.025
    ],
    [
     5392,
     0.03
    ],
    [
     6740,
     0.035
    ],
    [
     8088,
     0.04
    ],
    [
     9436,
     0.045
    ],
    [
     null,
     0.047
    ]
   ]
  },
  "std": "federal",
  "special": "mo",
  "locals": [
   {
    "code": "kansascity",
    "name": "Kansas City (1%)",
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}