{
 "name": "State income tax rates and brackets, 2025",
 "description": "Income tax model, top rate, brackets for single and married joint filers, standard deduction and personal exemption for all 50 states and the District of Columbia, as used by the TaxWren calculators.",
 "year": 2025,
 "publisher": "TaxWren",
 "url": "https://taxwren.com/data",
 "license": null,
 "license_note": "Rates compiled by the Tax Foundation; not covered by TaxWren's CC BY 4.0 license. Check the Tax Foundation's terms before republishing and credit them.",
 "sources": [
  {
   "name": "Tax Foundation, State Individual Income Tax Rates and Brackets",
   "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2025/"
  }
 ],
 "columns": [
  {
   "name": "state",
   "description": "State name"
  },
  {
   "name": "state_code",
   "description": "Two-letter postal code"
  },
  {
   "name": "model",
   "description": "none (no tax on wages), flat or progressive"
  },
  {
   "name": "top_rate",
   "description": "Top marginal rate on wages, as a decimal (0.05 = 5%)"
  },
  {
   "name": "brackets_single",
   "description": "Single filer schedule: taxable income threshold:rate pairs, separated by semicolons"
  },
  {
   "name": "brackets_mfj",
   "description": "Married filing jointly schedule, same format"
  },
  {
   "name": "standard_deduction_single",
   "description": "Standard deduction, single filer (blank if none or a credit)"
  },
  {
   "name": "standard_deduction_mfj",
   "description": "Standard deduction, married filing jointly"
  },
  {
   "name": "standard_deduction_credit_single",
   "description": "Standard deduction given as a tax credit instead, single filer"
  },
  {
   "name": "personal_exemption_single",
   "description": "Personal exemption, single filer (blank if none or a credit)"
  },
  {
   "name": "personal_exemption_credit_single",
   "description": "Personal exemption given as a tax credit instead, single filer"
  },
  {
   "name": "thresholds_year",
   "description": "Year of the bracket thresholds (earlier than the file year when the state had not yet published them)"
  },
  {
   "name": "revenue_department_url",
   "description": "State revenue department"
  }
 ],
 "rows": [
  {
   "state": "Alabama",
   "state_code": "AL",
   "model": "progressive",
   "top_rate": 0.05,
   "brackets_single": "0:0.02; 500:0.04; 3000:0.05",
   "brackets_mfj": "0:0.02; 1000:0.04; 6000:0.05",
   "standard_deduction_single": 3000,
   "standard_deduction_mfj": 8500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 1500,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.revenue.alabama.gov"
  },
  {
   "state": "Alaska",
   "state_code": "AK",
   "model": "none",
   "top_rate": 0,
   "brackets_single": "",
   "brackets_mfj": "",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": null,
   "revenue_department_url": "https://tax.alaska.gov"
  },
  {
   "state": "Arizona",
   "state_code": "AZ",
   "model": "flat",
   "top_rate": 0.025,
   "brackets_single": "0:0.025",
   "brackets_mfj": "0:0.025",
   "standard_deduction_single": 15750,
   "standard_deduction_mfj": 31500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://azdor.gov"
  },
  {
   "state": "Arkansas",
   "state_code": "AR",
   "model": "progressive",
   "top_rate": 0.039,
   "brackets_single": "0:0.02; 4600:0.039",
   "brackets_mfj": "0:0.02; 4600:0.039",
   "standard_deduction_single": 2410,
   "standard_deduction_mfj": 4820,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": 29,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.dfa.arkansas.gov"
  },
  {
   "state": "California",
   "state_code": "CA",
   "model": "progressive",
   "top_rate": 0.133,
   "brackets_single": "0:0.01; 11079:0.02; 26264:0.04; 41452:0.06; 57542:0.08; 72724:0.093; 371479:0.103; 445771:0.113; 742953:0.123; 1000000:0.133",
   "brackets_mfj": "0:0.01; 22158:0.02; 52528:0.04; 82904:0.06; 115084:0.08; 145448:0.093; 742958:0.103; 891542:0.113; 1000000:0.123; 1485906:0.133",
   "standard_deduction_single": 5706,
   "standard_deduction_mfj": 11412,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": 153,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.ftb.ca.gov"
  },
  {
   "state": "Colorado",
   "state_code": "CO",
   "model": "flat",
   "top_rate": 0.044,
   "brackets_single": "0:0.044",
   "brackets_mfj": "0:0.044",
   "standard_deduction_single": 15750,
   "standard_deduction_mfj": 31500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://tax.colorado.gov"
  },
  {
   "state": "Connecticut",
   "state_code": "CT",
   "model": "progressive",
   "top_rate": 0.0699,
   "brackets_single": "0:0.02; 10000:0.045; 50000:0.055; 100000:0.06; 200000:0.065; 250000:0.069; 500000:0.0699",
   "brackets_mfj": "0:0.02; 20000:0.045; 100000:0.055; 200000:0.06; 400000:0.065; 500000:0.069; 1000000:0.0699",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 15000,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://portal.ct.gov/drs"
  },
  {
   "state": "Delaware",
   "state_code": "DE",
   "model": "progressive",
   "top_rate": 0.066,
   "brackets_single": "0:0; 2000:0.022; 5000:0.039; 10000:0.048; 20000:0.052; 25000:0.0555; 60000:0.066",
   "brackets_mfj": "0:0; 2000:0.022; 5000:0.039; 10000:0.048; 20000:0.052; 25000:0.0555; 60000:0.066",
   "standard_deduction_single": 3250,
   "standard_deduction_mfj": 6500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": 110,
   "thresholds_year": 2025,
   "revenue_department_url": "https://revenue.delaware.gov"
  },
  {
   "state": "District of Columbia",
   "state_code": "DC",
   "model": "progressive",
   "top_rate": 0.1075,
   "brackets_single": "0:0.04; 10000:0.06; 40000:0.065; 60000:0.085; 250000:0.0925; 500000:0.0975; 1000000:0.1075",
   "brackets_mfj": "0:0.04; 10000:0.06; 40000:0.065; 60000:0.085; 250000:0.0925; 500000:0.0975; 1000000:0.1075",
   "standard_deduction_single": 15750,
   "standard_deduction_mfj": 31500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://otr.cfo.dc.gov"
  },
  {
   "state": "Florida",
   "state_code": "FL",
   "model": "none",
   "top_rate": 0,
   "brackets_single": "",
   "brackets_mfj": "",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": null,
   "revenue_department_url": "https://floridarevenue.com"
  },
  {
   "state": "Georgia",
   "state_code": "GA",
   "model": "flat",
   "top_rate": 0.0519,
   "brackets_single": "0:0.0519",
   "brackets_mfj": "0:0.0519",
   "standard_deduction_single": 12000,
   "standard_deduction_mfj": 24000,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://dor.georgia.gov"
  },
  {
   "state": "Hawaii",
   "state_code": "HI",
   "model": "progressive",
   "top_rate": 0.11,
   "brackets_single": "0:0.014; 9600:0.032; 14400:0.055; 19200:0.064; 24000:0.068; 36000:0.072; 48000:0.076; 125000:0.079; 175000:0.0825; 225000:0.09; 275000:0.1; 325000:0.11",
   "brackets_mfj": "0:0.014; 19200:0.032; 28800:0.055; 38400:0.064; 48000:0.068; 72000:0.072; 96000:0.076; 250000:0.079; 350000:0.0825; 450000:0.09; 550000:0.1; 650000:0.11",
   "standard_deduction_single": 4400,
   "standard_deduction_mfj": 8800,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 1144,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://tax.hawaii.gov"
  },
  {
   "state": "Idaho",
   "state_code": "ID",
   "model": "flat",
   "top_rate": 0.053,
   "brackets_single": "0:0; 4811:0.053",
   "brackets_mfj": "0:0; 9622:0.053",
   "standard_deduction_single": 15750,
   "standard_deduction_mfj": 31500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://tax.idaho.gov"
  },
  {
   "state": "Illinois",
   "state_code": "IL",
   "model": "flat",
   "top_rate": 0.0495,
   "brackets_single": "0:0.0495",
   "brackets_mfj": "0:0.0495",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 2850,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://tax.illinois.gov"
  },
  {
   "state": "Indiana",
   "state_code": "IN",
   "model": "flat",
   "top_rate": 0.03,
   "brackets_single": "0:0.03",
   "brackets_mfj": "0:0.03",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 1000,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.in.gov/dor"
  },
  {
   "state": "Iowa",
   "state_code": "IA",
   "model": "flat",
   "top_rate": 0.038,
   "brackets_single": "0:0.038",
   "brackets_mfj": "0:0.038",
   "standard_deduction_single": 15750,
   "standard_deduction_mfj": 31500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": 40,
   "thresholds_year": 2025,
   "revenue_department_url": "https://revenue.iowa.gov"
  },
  {
   "state": "Kansas",
   "state_code": "KS",
   "model": "progressive",
   "top_rate": 0.0558,
   "brackets_single": "0:0.052; 23000:0.0558",
   "brackets_mfj": "0:0.052; 46000:0.0558",
   "standard_deduction_single": 3605,
   "standard_deduction_mfj": 8240,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 9160,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.ksrevenue.gov"
  },
  {
   "state": "Kentucky",
   "state_code": "KY",
   "model": "flat",
   "top_rate": 0.04,
   "brackets_single": "0:0.04",
   "brackets_mfj": "0:0.04",
   "standard_deduction_single": 3270,
   "standard_deduction_mfj": 3270,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://revenue.ky.gov"
  },
  {
   "state": "Louisiana",
   "state_code": "LA",
   "model": "flat",
   "top_rate": 0.03,
   "brackets_single": "0:0.03",
   "brackets_mfj": "0:0.03",
   "standard_deduction_single": 12500,
   "standard_deduction_mfj": 25000,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://revenue.louisiana.gov"
  },
  {
   "state": "Maine",
   "state_code": "ME",
   "model": "progressive",
   "top_rate": 0.0715,
   "brackets_single": "0:0.058; 26800:0.0675; 63450:0.0715",
   "brackets_mfj": "0:0.058; 53600:0.0675; 126900:0.0715",
   "standard_deduction_single": 15000,
   "standard_deduction_mfj": 30000,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 5150,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.maine.gov/revenue"
  },
  {
   "state": "Maryland",
   "state_code": "MD",
   "model": "progressive",
   "top_rate": 0.065,
   "brackets_single": "0:0.02; 1000:0.03; 2000:0.04; 3000:0.0475; 100000:0.05; 125000:0.0525; 150000:0.055; 250000:0.0575; 500000:0.0625; 1000000:0.065",
   "brackets_mfj": "0:0.02; 1000:0.03; 2000:0.04; 3000:0.0475; 150000:0.05; 175000:0.0525; 225000:0.055; 300000:0.0575; 600000:0.0625; 1200000:0.065",
   "standard_deduction_single": 3350,
   "standard_deduction_mfj": 6700,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 3200,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.marylandtaxes.gov"
  },
  {
   "state": "Massachusetts",
   "state_code": "MA",
   "model": "progressive",
   "top_rate": 0.09,
   "brackets_single": "0:0.05; 1083150:0.09",
   "brackets_mfj": "0:0.05; 1083150:0.09",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 4400,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.mass.gov/orgs/massachusetts-department-of-revenue"
  },
  {
   "state": "Michigan",
   "state_code": "MI",
   "model": "flat",
   "top_rate": 0.0425,
   "brackets_single": "0:0.0425",
   "brackets_mfj": "0:0.0425",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 5800,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.michigan.gov/taxes"
  },
  {
   "state": "Minnesota",
   "state_code": "MN",
   "model": "progressive",
   "top_rate": 0.0985,
   "brackets_single": "0:0.0535; 32570:0.068; 106990:0.0785; 198630:0.0985",
   "brackets_mfj": "0:0.0535; 47620:0.068; 189180:0.0785; 330410:0.0985",
   "standard_deduction_single": 14950,
   "standard_deduction_mfj": 29900,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.revenue.state.mn.us"
  },
  {
   "state": "Mississippi",
   "state_code": "MS",
   "model": "flat",
   "top_rate": 0.044,
   "brackets_single": "0:0; 10000:0.044",
   "brackets_mfj": "0:0; 10000:0.044",
   "standard_deduction_single": 2300,
   "standard_deduction_mfj": 4600,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 6000,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.dor.ms.gov"
  },
  {
   "state": "Missouri",
   "state_code": "MO",
   "model": "progressive",
   "top_rate": 0.047,
   "brackets_single": "0:0; 1313:0.02; 2626:0.025; 3939:0.03; 5252:0.035; 6565:0.04; 7878:0.045; 9191:0.047",
   "brackets_mfj": "0:0; 1313:0.02; 2626:0.025; 3939:0.03; 5252:0.035; 6565:0.04; 7878:0.045; 9191:0.047",
   "standard_deduction_single": 15750,
   "standard_deduction_mfj": 31500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://dor.mo.gov"
  },
  {
   "state": "Montana",
   "state_code": "MT",
   "model": "progressive",
   "top_rate": 0.059,
   "brackets_single": "0:0.047; 21100:0.059",
   "brackets_mfj": "0:0.047; 42200:0.059",
   "standard_deduction_single": 15750,
   "standard_deduction_mfj": 31500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://revenue.mt.gov"
  },
  {
   "state": "Nebraska",
   "state_code": "NE",
   "model": "progressive",
   "top_rate": 0.052,
   "brackets_single": "0:0.0246; 4030:0.0351; 24120:0.0501; 38870:0.052",
   "brackets_mfj": "0:0.0246; 8040:0.0351; 48250:0.0501; 77730:0.052",
   "standard_deduction_single": 8600,
   "standard_deduction_mfj": 17200,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": 171,
   "thresholds_year": 2025,
   "revenue_department_url": "https://revenue.nebraska.gov"
  },
  {
   "state": "Nevada",
   "state_code": "NV",
   "model": "none",
   "top_rate": 0,
   "brackets_single": "",
   "brackets_mfj": "",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": null,
   "revenue_department_url": "https://tax.nv.gov"
  },
  {
   "state": "New Hampshire",
   "state_code": "NH",
   "model": "none",
   "top_rate": 0,
   "brackets_single": "",
   "brackets_mfj": "",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": null,
   "revenue_department_url": "https://www.revenue.nh.gov"
  },
  {
   "state": "New Jersey",
   "state_code": "NJ",
   "model": "progressive",
   "top_rate": 0.1075,
   "brackets_single": "0:0.014; 20000:0.0175; 35000:0.035; 40000:0.05525; 75000:0.0637; 500000:0.0897; 1000000:0.1075",
   "brackets_mfj": "0:0.014; 20000:0.0175; 50000:0.0245; 70000:0.035; 80000:0.05525; 150000:0.0637; 500000:0.0897; 1000000:0.1075",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 1000,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.nj.gov/treasury/taxation"
  },
  {
   "state": "New Mexico",
   "state_code": "NM",
   "model": "progressive",
   "top_rate": 0.059,
   "brackets_single": "0:0.015; 5500:0.032; 16500:0.043; 33500:0.047; 66500:0.049; 210000:0.059",
   "brackets_mfj": "0:0.015; 8000:0.032; 25000:0.043; 50000:0.047; 100000:0.049; 315000:0.059",
   "standard_deduction_single": 15750,
   "standard_deduction_mfj": 31500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.tax.newmexico.gov"
  },
  {
   "state": "New York",
   "state_code": "NY",
   "model": "progressive",
   "top_rate": 0.109,
   "brackets_single": "0:0.04; 8500:0.045; 11700:0.0525; 13900:0.055; 80650:0.06; 215400:0.0685; 1077550:0.0965; 5000000:0.103; 25000000:0.109",
   "brackets_mfj": "0:0.04; 17150:0.045; 23600:0.0525; 27900:0.055; 161550:0.06; 323200:0.0685; 2155350:0.0965; 5000000:0.103; 25000000:0.109",
   "standard_deduction_single": 8000,
   "standard_deduction_mfj": 16050,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.tax.ny.gov"
  },
  {
   "state": "North Carolina",
   "state_code": "NC",
   "model": "flat",
   "top_rate": 0.0425,
   "brackets_single": "0:0.0425",
   "brackets_mfj": "0:0.0425",
   "standard_deduction_single": 12750,
   "standard_deduction_mfj": 25500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.ncdor.gov"
  },
  {
   "state": "North Dakota",
   "state_code": "ND",
   "model": "progressive",
   "top_rate": 0.025,
   "brackets_single": "0:0; 48475:0.0195; 244825:0.025",
   "brackets_mfj": "0:0; 80975:0.0195; 298075:0.025",
   "standard_deduction_single": 15750,
   "standard_deduction_mfj": 31500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.tax.nd.gov"
  },
  {
   "state": "Ohio",
   "state_code": "OH",
   "model": "progressive",
   "top_rate": 0.03125,
   "brackets_single": "0:0; 26050:0.0275; 100000:0.03125",
   "brackets_mfj": "0:0; 26050:0.0275; 100000:0.03125",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 2400,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://tax.ohio.gov"
  },
  {
   "state": "Oklahoma",
   "state_code": "OK",
   "model": "progressive",
   "top_rate": 0.0475,
   "brackets_single": "0:0.0025; 1000:0.0075; 2500:0.0175; 3750:0.0275; 4900:0.0375; 7200:0.0475",
   "brackets_mfj": "0:0.0025; 2000:0.0075; 5000:0.0175; 7500:0.0275; 9800:0.0375; 14400:0.0475",
   "standard_deduction_single": 6350,
   "standard_deduction_mfj": 12700,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 1000,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://oklahoma.gov/tax.html"
  },
  {
   "state": "Oregon",
   "state_code": "OR",
   "model": "progressive",
   "top_rate": 0.099,
   "brackets_single": "0:0.0475; 4400:0.0675; 11050:0.0875; 125000:0.099",
   "brackets_mfj": "0:0.0475; 8800:0.0675; 22100:0.0875; 250000:0.099",
   "standard_deduction_single": 2800,
   "standard_deduction_mfj": 5600,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": 256,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.oregon.gov/dor"
  },
  {
   "state": "Pennsylvania",
   "state_code": "PA",
   "model": "flat",
   "top_rate": 0.0307,
   "brackets_single": "0:0.0307",
   "brackets_mfj": "0:0.0307",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.revenue.pa.gov"
  },
  {
   "state": "Rhode Island",
   "state_code": "RI",
   "model": "progressive",
   "top_rate": 0.0599,
   "brackets_single": "0:0.0375; 79900:0.0475; 181650:0.0599",
   "brackets_mfj": "0:0.0375; 79900:0.0475; 181650:0.0599",
   "standard_deduction_single": 10900,
   "standard_deduction_mfj": 21800,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 5100,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://tax.ri.gov"
  },
  {
   "state": "South Carolina",
   "state_code": "SC",
   "model": "progressive",
   "top_rate": 0.06,
   "brackets_single": "0:0; 3640:0.03; 18230:0.06",
   "brackets_mfj": "0:0; 3640:0.03; 18230:0.06",
   "standard_deduction_single": 8300,
   "standard_deduction_mfj": 16600,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://dor.sc.gov"
  },
  {
   "state": "South Dakota",
   "state_code": "SD",
   "model": "none",
   "top_rate": 0,
   "brackets_single": "",
   "brackets_mfj": "",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": null,
   "revenue_department_url": "https://dor.sd.gov"
  },
  {
   "state": "Tennessee",
   "state_code": "TN",
   "model": "none",
   "top_rate": 0,
   "brackets_single": "",
   "brackets_mfj": "",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": null,
   "revenue_department_url": "https://www.tn.gov/revenue"
  },
  {
   "state": "Texas",
   "state_code": "TX",
   "model": "none",
   "top_rate": 0,
   "brackets_single": "",
   "brackets_mfj": "",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": null,
   "revenue_department_url": "https://comptroller.texas.gov"
  },
  {
   "state": "Utah",
   "state_code": "UT",
   "model": "flat",
   "top_rate": 0.045,
   "brackets_single": "0:0.045",
   "brackets_mfj": "0:0.045",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": 900,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://tax.utah.gov"
  },
  {
   "state": "Vermont",
   "state_code": "VT",
   "model": "progressive",
   "top_rate": 0.0875,
   "brackets_single": "0:0.0335; 49400:0.066; 119700:0.076; 249700:0.0875",
   "brackets_mfj": "0:0.0335; 82500:0.066; 199450:0.076; 304000:0.0875",
   "standard_deduction_single": 7650,
   "standard_deduction_mfj": 15300,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 5300,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://tax.vermont.gov"
  },
  {
   "state": "Virginia",
   "state_code": "VA",
   "model": "progressive",
   "top_rate": 0.0575,
   "brackets_single": "0:0.02; 3000:0.03; 5000:0.05; 17000:0.0575",
   "brackets_mfj": "0:0.02; 3000:0.03; 5000:0.05; 17000:0.0575",
   "standard_deduction_single": 8750,
   "standard_deduction_mfj": 17500,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 930,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.tax.virginia.gov"
  },
  {
   "state": "Washington",
   "state_code": "WA",
   "model": "none",
   "top_rate": 0,
   "brackets_single": "",
   "brackets_mfj": "",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": null,
   "revenue_department_url": "https://dor.wa.gov"
  },
  {
   "state": "West Virginia",
   "state_code": "WV",
   "model": "progressive",
   "top_rate": 0.0482,
   "brackets_single": "0:0.0222; 10000:0.0296; 25000:0.0333; 40000:0.0444; 60000:0.0482",
   "brackets_mfj": "0:0.0222; 10000:0.0296; 25000:0.0333; 40000:0.0444; 60000:0.0482",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 2000,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://tax.wv.gov"
  },
  {
   "state": "Wisconsin",
   "state_code": "WI",
   "model": "progressive",
   "top_rate": 0.0765,
   "brackets_single": "0:0.035; 14680:0.044; 50480:0.053; 323290:0.0765",
   "brackets_mfj": "0:0.035; 19580:0.044; 67300:0.053; 431060:0.0765",
   "standard_deduction_single": 13560,
   "standard_deduction_mfj": 25110,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": 700,
   "personal_exemption_credit_single": null,
   "thresholds_year": 2025,
   "revenue_department_url": "https://www.revenue.wi.gov"
  },
  {
   "state": "Wyoming",
   "state_code": "WY",
   "model": "none",
   "top_rate": 0,
   "brackets_single": "",
   "brackets_mfj": "",
   "standard_deduction_single": null,
   "standard_deduction_mfj": null,
   "standard_deduction_credit_single": null,
   "personal_exemption_single": null,
   "personal_exemption_credit_single": null,
   "thresholds_year": null,
   "revenue_department_url": "https://revenue.wyo.gov"
  }
 ]
}