{
  "name": "US state individual income tax 2026 (single filers)",
  "description": "Rate structure, brackets, standard deduction and personal exemption for all 50 US states plus Washington DC, with a worked effective rate at $80,000 of AGI.",
  "taxYear": 2026,
  "source": "Tax Foundation, data as of 1 January 2026",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "The Number Desk — https://thenumberdesk.com",
  "tool": "https://thenumberdesk.com/tools/take-home-pay/",
  "notes": [
    "Single filers only.",
    "Excludes local income taxes (New York City, Maryland counties, Ohio and Pennsylvania municipalities, Indiana counties).",
    "Excludes credits, itemised deductions and state-specific adjustments."
  ],
  "count": 51,
  "states": [
    {
      "state": "Alaska",
      "structure": "none",
      "brackets": [],
      "standardDeduction": 0,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0,
      "approximate": false,
      "note": null
    },
    {
      "state": "Florida",
      "structure": "none",
      "brackets": [],
      "standardDeduction": 0,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0,
      "approximate": false,
      "note": null
    },
    {
      "state": "Nevada",
      "structure": "none",
      "brackets": [],
      "standardDeduction": 0,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0,
      "approximate": false,
      "note": null
    },
    {
      "state": "New Hampshire",
      "structure": "none",
      "brackets": [],
      "standardDeduction": 0,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0,
      "approximate": false,
      "note": "No tax on wages. Interest and dividends are treated separately."
    },
    {
      "state": "South Dakota",
      "structure": "none",
      "brackets": [],
      "standardDeduction": 0,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0,
      "approximate": false,
      "note": null
    },
    {
      "state": "Tennessee",
      "structure": "none",
      "brackets": [],
      "standardDeduction": 0,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0,
      "approximate": false,
      "note": null
    },
    {
      "state": "Texas",
      "structure": "none",
      "brackets": [],
      "standardDeduction": 0,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0,
      "approximate": false,
      "note": null
    },
    {
      "state": "Washington",
      "structure": "none",
      "brackets": [],
      "standardDeduction": 0,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0,
      "approximate": false,
      "note": "No tax on wages. Washington does levy a tax on large capital gains."
    },
    {
      "state": "Wyoming",
      "structure": "none",
      "brackets": [],
      "standardDeduction": 0,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0,
      "approximate": false,
      "note": null
    },
    {
      "state": "Arizona",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.025,
          "startsAt": 0
        }
      ],
      "standardDeduction": 8350,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0224,
      "approximate": false,
      "note": null
    },
    {
      "state": "Colorado",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.044,
          "startsAt": 0
        }
      ],
      "standardDeduction": 16100,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0351,
      "approximate": false,
      "note": null
    },
    {
      "state": "Georgia",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.0519,
          "startsAt": 0
        }
      ],
      "standardDeduction": 12000,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0441,
      "approximate": false,
      "note": null
    },
    {
      "state": "Idaho",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.053,
          "startsAt": 4811
        }
      ],
      "standardDeduction": 16100,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0391,
      "approximate": false,
      "note": null
    },
    {
      "state": "Illinois",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.0495,
          "startsAt": 0
        }
      ],
      "standardDeduction": 0,
      "personalExemption": 2925,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0477,
      "approximate": false,
      "note": null
    },
    {
      "state": "Indiana",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.0295,
          "startsAt": 0
        }
      ],
      "standardDeduction": 0,
      "personalExemption": 1000,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0291,
      "approximate": false,
      "note": "Indiana counties levy their own income tax on top, commonly 1–3%. Not included here."
    },
    {
      "state": "Iowa",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.038,
          "startsAt": 0
        }
      ],
      "standardDeduction": 16100,
      "personalExemption": 40,
      "exemptionIsCredit": true,
      "effectiveRateAt80k": 0.0299,
      "approximate": false,
      "note": null
    },
    {
      "state": "Kentucky",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.035,
          "startsAt": 0
        }
      ],
      "standardDeduction": 3360,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0335,
      "approximate": false,
      "note": "Many Kentucky cities and counties levy an occupational/licence tax on earnings. Not included here."
    },
    {
      "state": "Louisiana",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.03,
          "startsAt": 0
        }
      ],
      "standardDeduction": 12875,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0252,
      "approximate": false,
      "note": null
    },
    {
      "state": "Michigan",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.0425,
          "startsAt": 0
        }
      ],
      "standardDeduction": 0,
      "personalExemption": 5900,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0394,
      "approximate": false,
      "note": "Some Michigan cities levy their own income tax. Not included here."
    },
    {
      "state": "Mississippi",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.04,
          "startsAt": 10000
        }
      ],
      "standardDeduction": 2300,
      "personalExemption": 6000,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0309,
      "approximate": false,
      "note": null
    },
    {
      "state": "Missouri",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.047,
          "startsAt": 0
        }
      ],
      "standardDeduction": 16100,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0375,
      "approximate": true,
      "note": "Missouri has two brackets (2.00% and 4.70%). The lower rate applies only to a small initial band, so this uses the top rate — it slightly overstates tax at low incomes."
    },
    {
      "state": "North Carolina",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.0399,
          "startsAt": 0
        }
      ],
      "standardDeduction": 12750,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0335,
      "approximate": false,
      "note": null
    },
    {
      "state": "Ohio",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.0275,
          "startsAt": 26050
        }
      ],
      "standardDeduction": 0,
      "personalExemption": 2400,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0177,
      "approximate": false,
      "note": "Income below $26,050 is untaxed. Many Ohio municipalities levy their own income tax, commonly 1–3%. Not included here."
    },
    {
      "state": "Pennsylvania",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.0307,
          "startsAt": 0
        }
      ],
      "standardDeduction": 0,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0307,
      "approximate": false,
      "note": "Philadelphia and many other Pennsylvania municipalities levy a local earned income tax. Not included here."
    },
    {
      "state": "Utah",
      "structure": "flat",
      "brackets": [
        {
          "rate": 0.045,
          "startsAt": 0
        }
      ],
      "standardDeduction": 0,
      "personalExemption": 966,
      "exemptionIsCredit": true,
      "effectiveRateAt80k": 0.0329,
      "approximate": false,
      "note": null
    },
    {
      "state": "Alabama",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.02,
          "startsAt": 0
        },
        {
          "rate": 0.04,
          "startsAt": 500
        },
        {
          "rate": 0.05,
          "startsAt": 3000
        }
      ],
      "standardDeduction": 3000,
      "personalExemption": 1500,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0467,
      "approximate": false,
      "note": null
    },
    {
      "state": "Arkansas",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.02,
          "startsAt": 0
        },
        {
          "rate": 0.039,
          "startsAt": 4600
        }
      ],
      "standardDeduction": 2470,
      "personalExemption": 29,
      "exemptionIsCredit": true,
      "effectiveRateAt80k": 0.0363,
      "approximate": false,
      "note": null
    },
    {
      "state": "California",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.01,
          "startsAt": 0
        },
        {
          "rate": 0.02,
          "startsAt": 11079
        },
        {
          "rate": 0.04,
          "startsAt": 26264
        },
        {
          "rate": 0.06,
          "startsAt": 41452
        },
        {
          "rate": 0.08,
          "startsAt": 57542
        },
        {
          "rate": 0.093,
          "startsAt": 72724
        },
        {
          "rate": 0.103,
          "startsAt": 371479
        },
        {
          "rate": 0.113,
          "startsAt": 445771
        },
        {
          "rate": 0.123,
          "startsAt": 742953
        },
        {
          "rate": 0.133,
          "startsAt": 1000000
        }
      ],
      "standardDeduction": 5540,
      "personalExemption": 153,
      "exemptionIsCredit": true,
      "effectiveRateAt80k": 0.0401,
      "approximate": false,
      "note": "California also levies an uncapped State Disability Insurance payroll tax on wages, which this does not include."
    },
    {
      "state": "Connecticut",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.02,
          "startsAt": 0
        },
        {
          "rate": 0.045,
          "startsAt": 10000
        },
        {
          "rate": 0.055,
          "startsAt": 50000
        },
        {
          "rate": 0.06,
          "startsAt": 100000
        },
        {
          "rate": 0.065,
          "startsAt": 200000
        },
        {
          "rate": 0.069,
          "startsAt": 250000
        },
        {
          "rate": 0.0699,
          "startsAt": 500000
        }
      ],
      "standardDeduction": 0,
      "personalExemption": 15000,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0353,
      "approximate": false,
      "note": null
    },
    {
      "state": "Delaware",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0,
          "startsAt": 0
        },
        {
          "rate": 0.022,
          "startsAt": 2000
        },
        {
          "rate": 0.039,
          "startsAt": 5000
        },
        {
          "rate": 0.048,
          "startsAt": 10000
        },
        {
          "rate": 0.052,
          "startsAt": 20000
        },
        {
          "rate": 0.0555,
          "startsAt": 25000
        },
        {
          "rate": 0.066,
          "startsAt": 60000
        }
      ],
      "standardDeduction": 3250,
      "personalExemption": 110,
      "exemptionIsCredit": true,
      "effectiveRateAt80k": 0.0492,
      "approximate": false,
      "note": null
    },
    {
      "state": "Hawaii",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.014,
          "startsAt": 0
        },
        {
          "rate": 0.032,
          "startsAt": 9600
        },
        {
          "rate": 0.055,
          "startsAt": 14400
        },
        {
          "rate": 0.064,
          "startsAt": 19200
        },
        {
          "rate": 0.068,
          "startsAt": 24000
        },
        {
          "rate": 0.072,
          "startsAt": 36000
        },
        {
          "rate": 0.076,
          "startsAt": 48000
        },
        {
          "rate": 0.079,
          "startsAt": 125000
        },
        {
          "rate": 0.0825,
          "startsAt": 175000
        },
        {
          "rate": 0.09,
          "startsAt": 225000
        },
        {
          "rate": 0.1,
          "startsAt": 275000
        },
        {
          "rate": 0.11,
          "startsAt": 325000
        }
      ],
      "standardDeduction": 4400,
      "personalExemption": 1144,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0569,
      "approximate": false,
      "note": null
    },
    {
      "state": "Kansas",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.052,
          "startsAt": 0
        },
        {
          "rate": 0.0558,
          "startsAt": 23000
        }
      ],
      "standardDeduction": 3605,
      "personalExemption": 9160,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0458,
      "approximate": false,
      "note": null
    },
    {
      "state": "Maine",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.058,
          "startsAt": 0
        },
        {
          "rate": 0.0675,
          "startsAt": 27399
        },
        {
          "rate": 0.0715,
          "startsAt": 64849
        }
      ],
      "standardDeduction": 8350,
      "personalExemption": 5300,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0528,
      "approximate": false,
      "note": null
    },
    {
      "state": "Maryland",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.02,
          "startsAt": 0
        },
        {
          "rate": 0.03,
          "startsAt": 1000
        },
        {
          "rate": 0.04,
          "startsAt": 2000
        },
        {
          "rate": 0.0475,
          "startsAt": 3000
        },
        {
          "rate": 0.05,
          "startsAt": 100000
        },
        {
          "rate": 0.0525,
          "startsAt": 125000
        },
        {
          "rate": 0.055,
          "startsAt": 150000
        },
        {
          "rate": 0.0575,
          "startsAt": 250000
        },
        {
          "rate": 0.0625,
          "startsAt": 500000
        },
        {
          "rate": 0.065,
          "startsAt": 1000000
        }
      ],
      "standardDeduction": 3350,
      "personalExemption": 3200,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.043,
      "approximate": false,
      "note": "Every Maryland county levies its own income tax on top, roughly 2.25–3.20%. Not included here."
    },
    {
      "state": "Massachusetts",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.05,
          "startsAt": 0
        },
        {
          "rate": 0.09,
          "startsAt": 1083150
        }
      ],
      "standardDeduction": 0,
      "personalExemption": 4400,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0473,
      "approximate": false,
      "note": null
    },
    {
      "state": "Minnesota",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.0535,
          "startsAt": 0
        },
        {
          "rate": 0.068,
          "startsAt": 33310
        },
        {
          "rate": 0.0785,
          "startsAt": 109430
        },
        {
          "rate": 0.0985,
          "startsAt": 203150
        }
      ],
      "standardDeduction": 15300,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.049,
      "approximate": false,
      "note": null
    },
    {
      "state": "Montana",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.047,
          "startsAt": 0
        },
        {
          "rate": 0.0565,
          "startsAt": 47500
        }
      ],
      "standardDeduction": 16100,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0395,
      "approximate": false,
      "note": null
    },
    {
      "state": "Nebraska",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.0246,
          "startsAt": 0
        },
        {
          "rate": 0.0351,
          "startsAt": 4130
        },
        {
          "rate": 0.0455,
          "startsAt": 24760
        }
      ],
      "standardDeduction": 8850,
      "personalExemption": 176,
      "exemptionIsCredit": true,
      "effectiveRateAt80k": 0.0345,
      "approximate": false,
      "note": null
    },
    {
      "state": "New Jersey",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.014,
          "startsAt": 0
        },
        {
          "rate": 0.0175,
          "startsAt": 20000
        },
        {
          "rate": 0.035,
          "startsAt": 35000
        },
        {
          "rate": 0.0553,
          "startsAt": 40000
        },
        {
          "rate": 0.0637,
          "startsAt": 75000
        },
        {
          "rate": 0.0897,
          "startsAt": 500000
        },
        {
          "rate": 0.1075,
          "startsAt": 1000000
        }
      ],
      "standardDeduction": 0,
      "personalExemption": 1000,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0363,
      "approximate": false,
      "note": null
    },
    {
      "state": "New Mexico",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.015,
          "startsAt": 0
        },
        {
          "rate": 0.032,
          "startsAt": 5500
        },
        {
          "rate": 0.043,
          "startsAt": 16500
        },
        {
          "rate": 0.047,
          "startsAt": 33500
        },
        {
          "rate": 0.049,
          "startsAt": 66500
        },
        {
          "rate": 0.059,
          "startsAt": 210000
        }
      ],
      "standardDeduction": 16100,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0324,
      "approximate": false,
      "note": null
    },
    {
      "state": "New York",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.039,
          "startsAt": 0
        },
        {
          "rate": 0.044,
          "startsAt": 8500
        },
        {
          "rate": 0.0515,
          "startsAt": 11700
        },
        {
          "rate": 0.054,
          "startsAt": 13900
        },
        {
          "rate": 0.059,
          "startsAt": 80650
        },
        {
          "rate": 0.0685,
          "startsAt": 215400
        },
        {
          "rate": 0.0965,
          "startsAt": 1077550
        },
        {
          "rate": 0.103,
          "startsAt": 5000000
        },
        {
          "rate": 0.109,
          "startsAt": 25000000
        }
      ],
      "standardDeduction": 8000,
      "personalExemption": 1000,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0459,
      "approximate": false,
      "note": "New York City residents pay an additional city income tax of roughly 3–4%. Not included here."
    },
    {
      "state": "North Dakota",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0,
          "startsAt": 0
        },
        {
          "rate": 0.0195,
          "startsAt": 48475
        },
        {
          "rate": 0.025,
          "startsAt": 244825
        }
      ],
      "standardDeduction": 16100,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0038,
      "approximate": false,
      "note": null
    },
    {
      "state": "Oklahoma",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0,
          "startsAt": 0
        },
        {
          "rate": 0.025,
          "startsAt": 3750
        },
        {
          "rate": 0.035,
          "startsAt": 4900
        },
        {
          "rate": 0.045,
          "startsAt": 7200
        }
      ],
      "standardDeduction": 6350,
      "personalExemption": 1000,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0382,
      "approximate": false,
      "note": null
    },
    {
      "state": "Oregon",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.0475,
          "startsAt": 0
        },
        {
          "rate": 0.0675,
          "startsAt": 4550
        },
        {
          "rate": 0.0875,
          "startsAt": 11400
        },
        {
          "rate": 0.099,
          "startsAt": 125000
        }
      ],
      "standardDeduction": 2910,
      "personalExemption": 256,
      "exemptionIsCredit": true,
      "effectiveRateAt80k": 0.0771,
      "approximate": false,
      "note": "Portland-area residents pay additional local income taxes. Not included here."
    },
    {
      "state": "Rhode Island",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.0375,
          "startsAt": 0
        },
        {
          "rate": 0.0475,
          "startsAt": 82050
        },
        {
          "rate": 0.0599,
          "startsAt": 186450
        }
      ],
      "standardDeduction": 11200,
      "personalExemption": 5250,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0298,
      "approximate": false,
      "note": null
    },
    {
      "state": "South Carolina",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0,
          "startsAt": 0
        },
        {
          "rate": 0.03,
          "startsAt": 3640
        },
        {
          "rate": 0.06,
          "startsAt": 18230
        }
      ],
      "standardDeduction": 8350,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0455,
      "approximate": false,
      "note": null
    },
    {
      "state": "Vermont",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.0335,
          "startsAt": 0
        },
        {
          "rate": 0.066,
          "startsAt": 49400
        },
        {
          "rate": 0.076,
          "startsAt": 119700
        },
        {
          "rate": 0.0875,
          "startsAt": 249700
        }
      ],
      "standardDeduction": 7650,
      "personalExemption": 5300,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0352,
      "approximate": false,
      "note": null
    },
    {
      "state": "Virginia",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.02,
          "startsAt": 0
        },
        {
          "rate": 0.03,
          "startsAt": 3000
        },
        {
          "rate": 0.05,
          "startsAt": 5000
        },
        {
          "rate": 0.0575,
          "startsAt": 17000
        }
      ],
      "standardDeduction": 8750,
      "personalExemption": 930,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0473,
      "approximate": false,
      "note": null
    },
    {
      "state": "Washington DC",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.04,
          "startsAt": 0
        },
        {
          "rate": 0.06,
          "startsAt": 10000
        },
        {
          "rate": 0.065,
          "startsAt": 40000
        },
        {
          "rate": 0.085,
          "startsAt": 60000
        },
        {
          "rate": 0.0925,
          "startsAt": 250000
        },
        {
          "rate": 0.0975,
          "startsAt": 500000
        },
        {
          "rate": 0.1075,
          "startsAt": 1000000
        }
      ],
      "standardDeduction": 16100,
      "personalExemption": 0,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0479,
      "approximate": false,
      "note": null
    },
    {
      "state": "West Virginia",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.0222,
          "startsAt": 0
        },
        {
          "rate": 0.0296,
          "startsAt": 10000
        },
        {
          "rate": 0.0333,
          "startsAt": 25000
        },
        {
          "rate": 0.0444,
          "startsAt": 40000
        },
        {
          "rate": 0.0482,
          "startsAt": 60000
        }
      ],
      "standardDeduction": 0,
      "personalExemption": 2000,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0365,
      "approximate": false,
      "note": null
    },
    {
      "state": "Wisconsin",
      "structure": "graduated",
      "brackets": [
        {
          "rate": 0.035,
          "startsAt": 0
        },
        {
          "rate": 0.044,
          "startsAt": 15110
        },
        {
          "rate": 0.053,
          "startsAt": 51950
        },
        {
          "rate": 0.0765,
          "startsAt": 332720
        }
      ],
      "standardDeduction": 13960,
      "personalExemption": 700,
      "exemptionIsCredit": false,
      "effectiveRateAt80k": 0.0357,
      "approximate": false,
      "note": null
    }
  ]
}