Sources
Every external link in our articles comes from this catalog — 200 sources, ranked by authority. We reach for the statute and the agency that administers it first, and for research organizations only where no government publishes the comparison. Each entry lists the articles that rely on it, so a source that moves or goes stale can be traced straight to the claims it supports.
How we rank sources
- 1. Primary law The law itself: public laws, the tax code, regulations, executive orders, and court opinions.
- 2. Government The agency that administers the tax: IRS and Treasury guidance, forms and instructions, state revenue departments, official statistics.
- 3. Official record Legislative and budget record: bill trackers, enacted-bill pages, and nonpartisan scorekeepers such as the JCT and CBO. Authoritative about what was passed, not about how it is administered.
- 4. Research Nonpartisan policy research and multi-state surveys — used for comparisons no single government publishes.
- 5. Industry Practitioner and trade analysis. Cited only for market facts, never for what the law says.
- 6. Press News reporting. Last resort, for events not yet reflected in an official source.
Primary law
The law itself: public laws, the tax code, regulations, executive orders, and court opinions.
- Alaska Statutes 43.20.011–.014 — Alaska Net Income Tax Act
Alaska State Legislature · AK · link checked 2026-08-31
The corporate schedule (zero below $25,000 of taxable income, 9.4% above $222,000) and AS 43.20.012(a): the tax "does not apply to an individual."
https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.20.011&secEnd=43.20.014
- A.R.S. §43-1022 — subtractions from Arizona gross income
Arizona State Legislature · AZ · link checked 2026-09-01
The 25% subtraction of net long-term capital gain included in federal AGI, for taxable years from 2015, limited to assets acquired after December 31, 2011.
https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/43/01022.htm
- Act 2 of the First Extraordinary Session, 2026 (SB 1)
Arkansas General Assembly · AR · link checked 2026-09-01
Amends Ark. Code §26-51-201(a)(4) for tax years beginning on or after January 1, 2026: a five-band table topping out at 3.7% for net income at or below $94,700, a separate two-line table above it charging 2% on the first $4,700 and 3.7% on the rest, and a 29-row bracket-adjustment ladder from $290 to $0 between $94,701 and $97,600. The corporate rate cut in the same act begins in 2027.
https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT2.pdf
- Cal. Rev. & Tax. Code §17043 — 1% tax on taxable income over $1 million
California Legislative Information · CA · link checked 2026-09-01
The mental health services tax: “an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayer’s taxable income in excess of one million dollars ($1,000,000).” Added November 2, 2004 by initiative Proposition 63, §12, and operative January 1, 2005 — which is what takes California from the 12.3% schedule top to 13.3%.
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17043
- Cal. Rev. & Tax. Code §17250 — modifications to IRC §168
California Legislative Information · CA · link checked 2026-09-01
Subdivision (a)(4): IRC §168(k), the federal special first-year allowance, "shall not apply" for California personal income tax — no bonus depreciation on a California return.
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17250
- Cal. Rev. & Tax. Code §17255 — expense election, California limits
California Legislative Information · CA · link checked 2026-09-01
California substitutes its own §179 limits: a $25,000 aggregate cap, reduced dollar-for-dollar by the cost of §179 property placed in service above $200,000.
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17255
- House Bill 463 (as passed House and Senate) — Georgia Economic Growth and Tax Relief Act of 2026
Georgia General Assembly · GA · link checked 2026-09-01
The enrolled text. §48-7-20(a.1): 4.99% for taxable years from 1 January 2026, 0.125-point annual reductions from 2027 to a 3.99% floor, each step delayed one year per failed December 1 test (revenue estimate +3%, three-year collections comparison, Revenue Shortfall Reserve). Also the $15,000/$30,000 standard deduction stepping $375/$750 a year to $18,000/$36,000, the $5,000 dependent deduction stepping $125 to $6,000, the $1,750 tips and overtime exclusions repealing 31 December 2028, the 65+ retirement exclusion rising to $70,000 for 2027, and Section 5-1 applicability to taxable years beginning on or after 1 January 2026.
https://www.legis.ga.gov/api/legislation/document/20252026/249080
- HRS chapter 235 — income tax law (unofficial compilation)
Hawaii Department of Taxation · HI · link checked 2026-09-01
The department's compilation (as of 12/31/2025). §235-51(f): tax shall not exceed the ordinary computation on income excluding net capital gain plus 7.25% of the balance — the alternative capital gains rate, unamended by Act 46 (2024).
https://files.hawaii.gov/tax/legal/hrs/hrs_235.pdf
- 35 ILCS 5/201 — Tax imposed
Illinois General Assembly · IL · link checked 2026-09-01
The rate itself in statute: 5% from 2011, 3.75% from 2015, 4.95% from July 1, 2017 — each an ordinary public act.
https://www.ilga.gov/Documents/legislation/ilcs/documents/003500050K201.htm
- 35 ILCS 5/203 — Base income defined
Illinois General Assembly · IL · link checked 2026-09-01
Subsection (a)(1): an individual’s base income "means an amount equal to the taxpayer’s adjusted gross income for the taxable year as modified by paragraph (2)", with (e) tying that AGI to the amount properly reportable for federal income tax purposes — why a below-the-line federal deduction never reaches the Illinois return.
https://www.ilga.gov/Documents/legislation/ilcs/documents/003500050K203.htm
- 35 ILCS 5/204 — Standard exemption
Illinois General Assembly · IL · link checked 2026-09-01
The exemption schedule: $2,050 base plus the (d-5) COLA rounded down to $25, the fixed $2,425 for 2023 (P.A. 103-9), the enumeration ending with taxable years ending on or before December 31, 2028, and the (g) $250,000/$500,000 cliff.
https://www.ilga.gov/Documents/legislation/ilcs/documents/003500050K204.htm
- Illinois Constitution, Article IX — Revenue
Illinois General Assembly · IL · link checked 2026-09-01
Section 3(a): "A tax on or measured by income shall be at a non-graduated rate" — the flat-tax mandate.
https://www.ilga.gov/commission/lrb/con9.htm
- Illinois Constitution, Article VII — Local Government
Illinois General Assembly · IL · link checked 2026-09-01
Section 6(e): a home rule unit may tax income only as the General Assembly provides by law — why no Illinois city levies an income tax.
https://www.ilga.gov/commission/lrb/con7.htm
- Illinois Constitution, Article XIV — Constitutional Revision
Illinois General Assembly · IL · link checked 2026-09-01
Section 2: ratification by three-fifths of those voting on the question or a majority of those voting in the election — the bar the 2020 amendment missed.
https://www.ilga.gov/commission/lrb/con14.htm
- Md. Code, Tax-General §10-105 — State income tax rates
Maryland General Assembly · MD · link checked 2026-09-01
Subsection (a), the schedule for an individual other than a joint filer, ending in the two brackets added for taxable years after 2024: 6.25% of Maryland taxable income of $500,001 through $1,000,000 and 6.50% in excess of $1,000,000.
https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-105&enactments=false
- Minn. Stat. §290.033 — net investment income tax
Minnesota Office of the Revisor of Statutes · MN · link checked 2026-09-01
The 1% tax on net investment income of individuals, estates, and trusts in excess of $1,000,000, defined by reference to IRC §1411(c); one threshold for every filing status. Enacted 2023 (c 64), in force from tax year 2024; amended 2026 (c 128) with the rate and threshold unchanged.
https://www.revisor.mn.gov/statutes/cite/290.033
- RSMo §143.121 — Missouri adjusted gross income
Missouri Revisor of Statutes · MO · link checked 2026-09-01
Subsection 3(14): subtraction of 100% of all income reported as a capital gain for federal purposes by an individual, for all tax years beginning on or after January 1, 2025; the corporate subtraction is contingent on the top corporate rate reaching 4.5% or lower.
https://revisor.mo.gov/main/OneSection.aspx?section=143.121
- MCA §15-30-2103 — Montana tax rates, including net long-term capital gains
Montana State Legislature · MT · link checked 2026-09-01
Subsection (2): net long-term capital gains taxed at 3.0% on the bracket amount less nonqualified taxable income and 4.1% above, so ordinary income consumes the 3.0% band first. The page displays the version effective January 1, 2027 for bracket dollars; the 2026 band top is cited to the DOR's HB 337 page.
https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html
- Constitution of the State of Nevada, Article 10 — Taxation
Nevada Legislature · NV · link checked 2026-08-31
Art. 10, §1(9): "No income tax shall be levied upon the wages or personal income of natural persons," with business income taxes expressly reserved.
https://www.leg.state.nv.us/Const/NvConst.html
- NRS Chapter 363C — Commerce Tax
Nevada Legislature · NV · link checked 2026-08-31
The imposition sections: Nevada gross revenue minus $4,000,000, multiplied by a per-industry rate from 0.051% (mining) to 0.331% (rail transportation); retail trade is 0.111%.
https://www.leg.state.nv.us/NRS/NRS-363C.html
- RSA 77-A:2 — Business Profits Tax, imposition of tax
New Hampshire General Court · NH · link checked 2026-08-31
The BPT rate steps in statute: 7.7%, then 7.6%, then 7.5% for taxable periods ending on or after 31 December 2023.
https://www.gencourt.state.nh.us/rsa/html/V/77-A/77-A-2.htm
- RSA 77-E:2 — Business Enterprise Tax, imposition of tax
New Hampshire General Court · NH · link checked 2026-08-31
The BET rate: 0.55% for taxable periods ending on or after 31 December 2022.
https://www.gencourt.state.nh.us/rsa/html/V/77-E/77-E-2.htm
- RSA chapter 77 — taxation of incomes (repealed)
New Hampshire General Court · NH · link checked 2026-09-01
The statute compilation's repeal note for the interest and dividends tax: repealed by 2021, 91:189, II, effective January 1, 2025.
https://gc.nh.gov/rsa/html/V/77/77-mrg.htm
- New York Tax Law §612 — New York adjusted gross income of a resident individual
New York State Senate · NY · link checked 2026-09-01
Subsection (a): New York AGI is federal AGI with the section’s modifications — the starting line that below-the-line federal deductions such as Schedule 1-A never reach. Among the modifications: §612(b)(8) adds back federal §168(k) special depreciation (recovered as recomputed depreciation through §612(c)(16)), and §612(b)(36) adds back the §179 deduction on a sport utility vehicle for taxpayers other than eligible farmers.
https://www.nysenate.gov/legislation/laws/TAX/612
Cited in: Bonus Depreciation Is 100% in 2026, and Permanent, Schedule 1-A Carries All Four OBBB Deductions, and None of Them Lowers AGI, The $10,000 Car Loan Interest Deduction Turns on the VIN, The Tip and Overtime Deductions Cap at $25,000 and $12,500, and Both End After 2028, The One Big Beautiful Bill's Four New Deductions Leave Your AGI Alone and End After 2028 - New York Tax Law §952 — Tax imposed
New York State Senate · NY · link checked 2026-08-02
The applicable credit and its disappearance above 105% of the basic exclusion — the cliff, in statute.
https://www.nysenate.gov/legislation/laws/TAX/952
- New York Tax Law §954 — Resident’s New York gross estate
New York State Senate · NY · link checked 2026-09-01
The three-year gift add-back of §954(a)(3), its exceptions (pre-April 2014 gifts, nonresident-period gifts, out-of-state real and tangible property), and its sunset for deaths on or after January 1, 2032.
https://www.nysenate.gov/legislation/laws/TAX/954
- N.D. Cent. Code ch. 57-38 — income tax
North Dakota Legislative Branch · ND · link checked 2026-09-01
Section 57-38-30.3(2)(d) reduces the individual tax base by 40% of the excess of net long-term capital gain over net short-term capital loss (to the extent allocated to North Dakota) and by 40% of qualified dividends.
https://ndlegis.gov/cencode/t57c38.pdf
- Electronic Refunds (CBP final rule)
Office of the Federal Register · federal · published 2026-01-02 · link checked 2026-09-01
U.S. Customs and Border Protection rule (91 FR 21, effective February 6, 2026) making customs duty and fee refunds electronic under EO 14247. Not an IRS rule: its preamble states that 31 U.S.C. §3332(f)(1) exempts payments made under the Internal Revenue Code from the statutory EFT mandate.
https://www.federalregister.gov/documents/2026/01/02/2025-24171/electronic-refunds
- Executive Order 14247 — Modernizing Payments To and From America’s Bank Account
Office of the Federal Register · federal · published 2025-03-25 · link checked 2026-08-02
Directs Treasury to stop issuing paper checks for federal disbursements, tax refunds included.
https://www.federalregister.gov/documents/2025/03/28/2025-05522/modernizing-payments-to-and-from-americas-bank-account
- 26 U.S.C. §1 — Tax imposed
Office of the Law Revision Counsel · federal · link checked 2026-08-02
Statutory rate schedules, including the capital gains schedule.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim
- 26 U.S.C. §128 — Trump account contributions
Office of the Law Revision Counsel · federal · link checked 2026-09-01
The employer exclusion: up to $2,500 a year to the Trump account of an employee or a dependent, under a separate written plan, indexed after 2027.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section128&num=0&edition=prelim
- 26 U.S.C. §1411 — Imposition of tax (net investment income)
Office of the Law Revision Counsel · federal · link checked 2026-08-02
The 3.8% surtax and its statutory thresholds, which are not indexed for inflation.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1411&num=0&edition=prelim
- 26 U.S.C. §163 — Interest
Office of the Law Revision Counsel · federal · link checked 2026-09-01
Two OBBBA rewrites live here. Subsection (h)(4), written by §70203: qualified passenger vehicle loan interest — the post-2024 first-lien personal-use loan, the new-vehicle/US-final-assembly/under-14,000-pound test, the $10,000 cap, the $200-per-$1,000-or-portion MAGI phase-out over $100,000/$200,000, the lease/fleet/salvage/scrap/commercial and related-party exclusions, the refinancing rule, the VIN-on-return condition, and the termination after 2028. Subsection (h)(3): the $750,000/$375,000 acquisition-debt limit made permanent by §70108, and mortgage-insurance premiums treated as interest again from tax year 2026 via (F)(i)(III), still subject to the (E)(ii) phase-out above $100,000 of AGI.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section163&num=0&edition=prelim
- 26 U.S.C. §164 — Taxes
Office of the Law Revision Counsel · federal · link checked 2026-08-02
The SALT deduction, its dollar limitation, and the limitation’s sunset.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section164&num=0&edition=prelim
- 26 U.S.C. §168 — Accelerated cost recovery system
Office of the Law Revision Counsel · federal · link checked 2026-08-02
MACRS recovery periods and the §168(k) bonus depreciation percentages by year.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section168&num=0&edition=prelim
- 26 U.S.C. §170 — Charitable, etc., contributions and gifts
Office of the Law Revision Counsel · federal · link checked 2026-09-01
The §170(p) non-itemizer deduction ($1,000/$2,000, cash only, excluding donor-advised funds and §509(a)(3) organizations) and the §170(b)(1)(I) 0.5%-of-contribution-base floor for itemizers, added by Pub. L. 119-21 §§70424 and 70425 for taxable years beginning after December 31, 2025.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section170&num=0&edition=prelim
- 26 U.S.C. §179 — Election to expense certain depreciable business assets
Office of the Law Revision Counsel · federal · link checked 2026-08-02
The dollar limitation, the investment phase-out, and the taxable-income limitation.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section179&num=0&edition=prelim
- 26 U.S.C. §199A — Qualified business income
Office of the Law Revision Counsel · federal · link checked 2026-08-02
The 20% pass-through deduction, SSTB treatment, and the wage and property limits.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section199A&num=0&edition=prelim
- 26 U.S.C. §2001 — Imposition and rate of estate tax
Office of the Law Revision Counsel · federal · link checked 2026-09-01
The graduated federal rate schedule, topping at 40% of the excess over $1,000,000 of taxable estate.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2001&num=0&edition=prelim
- 26 U.S.C. §2010 — Unified credit against estate tax
Office of the Law Revision Counsel · federal · link checked 2026-08-02
The basic exclusion amount and the portability election for a deceased spouse’s unused exclusion.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2010&num=0&edition=prelim
- 26 U.S.C. §529 — Qualified tuition programs
Office of the Law Revision Counsel · federal · link checked 2026-09-01
Qualified-education distributions excluded from gross income under §529(c)(3)(B); cited for the 529 comparison.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section529&num=0&edition=prelim
- 26 U.S.C. §530A — Trump accounts
Office of the Law Revision Counsel · federal · link checked 2026-09-01
The account statute: IRA treatment, the $5,000 aggregate cap and its exemptions, indexing from a 2026 base, the 0.1% investment fee ceiling, the age-18 distribution bar, ABLE and Trump-to-Trump transfers, and the §530A(d)(2) basis exclusions.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section530A&num=0&edition=prelim
- 26 U.S.C. §6434 — Trump accounts contribution pilot program
Office of the Law Revision Counsel · federal · link checked 2026-09-01
The $1,000 credit treated as a tax payment and paid by the Secretary into the account of an eligible child born after 2024 and before 2029.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6434&num=0&edition=prelim
- 26 U.S.C. §68 — Overall limitation on itemized deductions
Office of the Law Revision Counsel · federal · link checked 2026-09-01
As rewritten by Pub. L. 119-21 §70111, effective for taxable years beginning after December 31, 2025: itemized deductions are reduced by 2/37 of the lesser of the deductions or taxable income above the 37% bracket threshold, applied after every other limitation.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section68&num=0&edition=prelim
- 49 U.S.C. §32304 — Passenger motor vehicle country of origin labeling
Office of the Law Revision Counsel · federal · link checked 2026-09-01
The American Automobile Labeling Act: each new passenger motor vehicle (8,500 pounds or less; motorcycles excluded) carries a label stating "the final assembly place for that vehicle by city, State (where appropriate) and country" — the in-print check for §163(h)(4)’s assembly test.
https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section32304&num=0&edition=prelim
- Ohio Rev. Code §5747.02 — rates of tax
Ohio Legislative Service Commission · OH · link checked 2026-09-01
Division (A)(3), as amended by HB 96 of the 136th General Assembly effective September 30, 2025. For 2025: $342.00 plus 2.75% of the excess over $26,050 up to $100,000, then $2,394.32 plus 3.125%. For 2026 and thereafter: $332.00 plus 2.75% of the excess over $26,050, with the upper band gone.
https://codes.ohio.gov/ohio-revised-code/section-5747.02
- S.C. Code §12-6-1150 — net capital gain deduction
South Carolina Legislature · SC · link checked 2026-09-01
Individuals, estates, and trusts deduct 44% of net capital gain recognized in the state; last amended by 2000 Act No. 387 and untouched by Act 110 (H.4216), the 2026 restructuring.
https://www.scstatehouse.gov/code/t12c006.php
- S.D. Const. art. XI, §14 — Vote required to impose or increase taxes
South Dakota Legislature · SD · link checked 2026-08-31
No new state tax without a two-thirds vote of all members of each chamber or a vote of the people by initiative. Approved November 1996.
https://sdlegislature.gov/Statutes/Constitution/11-14
- S.D. Const. art. XI, §2 — Classification of property for taxation; income
South Dakota Legislature · SD · link checked 2026-08-31
"The Legislature is empowered to impose taxes upon incomes and occupations, and taxes upon incomes may be graduated and progressive."
https://sdlegislature.gov/Statutes/Constitution/11-2
- SDCL 10-43-4 — Income Tax on Banks and Financial Corporations, rate of tax
South Dakota Legislature · SD · link checked 2026-08-31
The 6% rate on financial institutions’ net income, in the one chapter of South Dakota’s code that levies a net income tax.
https://sdlegislature.gov/Statutes/10-43-4
- SDCL 10-45-2 — Tax on sale of tangible property
South Dakota Legislature · SD · link checked 2026-08-31
The 4.2% state sales tax rate, with a second codified version effective 1 July 2027 restoring 4.5% — the sunset enacted by SL 2023, ch. 32.
https://sdlegislature.gov/Statutes/10-45-2
- Senate Joint Resolution 1 (108th General Assembly) — amendment to Tenn. Const. art. II, §28
Tennessee General Assembly · TN · link checked 2026-08-31
The amendment approved by voters in November 2014: no state or local tax "upon payroll or earned personal income," grandfathering only taxes in effect on 1 January 2011.
https://www.capitol.tn.gov/bills/108/bill/sjr0001.pdf
- The Texas Constitution, Article VIII — Taxation and Revenue
Texas Legislative Council · TX · link checked 2026-08-31
§24-a (individual income tax prohibited, added 5 Nov. 2019, the same election that repealed old §24), §24-b (capital gains tax prohibited, realized or unrealized, added 4 Nov. 2025), and §26 (death and transfer taxes prohibited).
https://tlc.texas.gov/docs/legref/TxConst.pdf
- Constitution of the State of Florida, Article VII, Section 5
The Florida Senate · FL · link checked 2026-08-31
§5(a) bars taxing natural persons’ income beyond what federal law would credit back; §5(b) permits a corporate income tax up to 5%, or higher on a three-fifths vote of each chamber.
https://www.flsenate.gov/Laws/Constitution
- Fla. Stat. §220.1105 — Tax imposed; automatic refunds and downward adjustments
The Florida Senate · FL · link checked 2026-08-31
The revenue trigger that automatically cut the corporate rate for tax years 2019–2021; repealed for taxable years beginning on or after 1 January 2022, fixing the rate at 5.5%.
https://www.flsenate.gov/Laws/Statutes/2025/220.1105
- H.R. 1 — One Big Beautiful Bill Act, 119th Congress
U.S. Congress · federal · published 2025-07-04 · link checked 2026-08-02
Bill text, section-by-section summary, and legislative history.
https://www.congress.gov/bill/119th-congress/house-bill/1
- One Big Beautiful Bill Act, Public Law 119-21
U.S. Government Publishing Office · federal · published 2025-07-04 · link checked 2026-08-02
The Act as enacted — controlling text for every OBBB provision described on this site.
https://www.govinfo.gov/app/details/PLAW-119publ21
Cited in: Bonus Depreciation Is 100% in 2026, and Permanent, When Does Itemizing Beat the Standard Deduction in 2026?, Schedule 1-A Carries All Four OBBB Deductions, and None of Them Lowers AGI, The $6,000 Senior Deduction Stacks to $24,150 Tax-Free for a Single 65-Year-Old in 2026, The $10,000 Car Loan Interest Deduction Turns on the VIN, The Trump Account Is a Traditional IRA With a $1,000 Head Start, New York's Estate Tax Cliff Begins One Dollar Past $7,350,000, The Tip and Overtime Deductions Cap at $25,000 and $12,500, and Both End After 2028, The $15 Million Estate Tax Exemption Stops at the State Line, The 2026 SALT Cap Is $40,400 Until Income Passes $505,000, The 2026 Federal Tax Brackets Keep the TCJA's Seven Rates, Permanently, The One Big Beautiful Bill's Four New Deductions Leave Your AGI Alone and End After 2028 - Tax Cuts and Jobs Act, Public Law 115-97
U.S. Government Publishing Office · federal · published 2017-12-22 · link checked 2026-08-02
The 2017 Act, including the sunset dates the OBBB later overrode.
https://www.govinfo.gov/app/details/PLAW-115publ97
- Washington State Supreme Court opinions
Washington State Courts · WA · link checked 2026-08-02
Quinn v. State (2023), which upheld the capital gains tax as an excise tax rather than a tax on income.
https://www.courts.wa.gov/opinions/
- ESSB 5801 — Session law (Chapter 417, Laws of 2025)
Washington State Legislature · WA · published 2025-05-20 · link checked 2026-09-01
The transportation act that created the luxury taxes: 8% on the vehicle selling price above a $100,000 fiscal-year-2026 deduction (leases measured at inception FMV), 10% on noncommercial aircraft value above $500,000, and 0.5% on recreational vessels measured on "the selling price, plus trade-in property of like kind." Signed 20 May 2025.
https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/5801-S.SL.pdf
- RCW 82.48A.010 — Luxury aircraft tax
Washington State Legislature · WA · link checked 2026-08-02
The enacted aircraft tax as codified, at 10% of value above $500,000.
https://app.leg.wa.gov/RCW/default.aspx?cite=82.48A.010
- RCW 82.87.040 — Tax imposed (capital gains)
Washington State Legislature · WA · link checked 2026-08-31
The codified rates: 7% on Washington capital gains, plus 2.9% on the portion exceeding $1,000,000 (added by ESSB 5813, 2025 c 421, applying from tax year 2025). "Washington capital gains" is the post-deduction amount, so the $1 million measures taxable gains.
https://app.leg.wa.gov/RCW/default.aspx?cite=82.87.040
Cited in: State Tax on a Capital Gain Runs From 0% in Missouri to 13.3% in California, Nine States Have No Income Tax. Only Four Ban It., Washington's Luxury Taxes Come Out to $3,840 on a $150,000 Car, $750 on the Boat, and Zero on the Plane, Washington's 9.9% Tax on Income Over $1 Million Starts January 1, 2028 - RCW 83.100.040 — Estate tax imposed — Amount of tax (Table W)
Washington State Legislature · WA · link checked 2026-09-01
The rate schedules by date of death. As amended by 2026 c 209 §2, deaths on or after July 1, 2026 use the restored pre-2025 table with a 20% top rate over $9,000,000.
https://app.leg.wa.gov/RCW/default.aspx?cite=83.100.040
- Washington State Constitution, Article VII — Revenue and taxation
Washington State Legislature · WA · link checked 2026-09-01
The uniformity clause underlying every challenge to a Washington income tax.
https://leg.wa.gov/state-laws-and-rules/washington-state-constitution/
- W. Va. Code §11-21-12 — modifications reducing federal adjusted gross income
West Virginia Legislature · WV · link checked 2026-09-01
Subsection (c)(8): Social Security fully exempt under $50,000/$100,000 of federal AGI since 2022; HB 4880 (2024) phases the exemption in above those limits — 35% (2024), 65% (2025), 100% for taxable years beginning on or after January 1, 2026.
https://code.wvlegislature.gov/11-21-12/
- Constitution of the State of Wyoming, Article 15, Section 18
Wyoming Legislature · WY · link checked 2026-08-31
"No tax shall be imposed upon income without allowing full credit against such tax liability for all sales, use, and ad valorem taxes paid in the taxable year" — a condition on an income tax, not a prohibition of one.
https://wyoleg.gov/statutes/compress/title97.pdf
Government
The agency that administers the tax: IRS and Treasury guidance, forms and instructions, state revenue departments, official statistics.
- Overtime exemption
Alabama Department of Revenue · AL · link checked 2026-09-01
Alabama’s own overtime exemption under Act 2023-421, as amended by Act 2024-437, which expired for periods after June 30, 2025.
https://www.revenue.alabama.gov/individual-corporate/overtime-exemption/
- Arkansas Schedule AR1000D — capital gains
Arkansas Department of Finance and Administration · AR · link checked 2026-09-01
The DFA's own gains schedule: net capital gain capped at $10,000,000 on line 7b (the excess is exempt), the taxable share computed at 50% on line 8, and short-term gains carried separately at 100%. Implements §26-51-815.
https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000D_CapitalGains.pdf
- Individual income tax
Arkansas Department of Finance and Administration · AR · link checked 2026-09-01
The Individual Income Tax Section’s own page. As of retrieval it links tax forms through 2025 and publishes no 2026 rate table, which is why our 2026 Arkansas entry stands on Act 2 alone and reads provisional.
https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/
- Colorado Individual Income Tax Return, Form DR 0104 (2025)
Colorado Department of Revenue · CO · link checked 2026-09-01
Line 1 starts the return at federal taxable income — Form 1040 line 15 — so a deduction that lowers line 15 lowers the Colorado base by the same amount. The host serves 403 to non-browser clients; fetch with a browser user-agent.
https://tax.colorado.gov/sites/tax/files/documents/DR0104_2025.pdf
- Income Tax Topics — Colorado capital gain subtraction
Colorado Department of Revenue · CO · link checked 2026-09-01
The department's guidance on C.R.S. §39-22-518: for tax years 2022 and later the subtraction reaches only farmers' gains on Colorado agricultural real property acquired May 9, 1994 through June 3, 2009, held five uninterrupted years, capped at $100,000, Schedule F filers only. The host returns 403 to non-browser clients.
https://tax.colorado.gov/sites/tax/files/documents/ITT_Colorado_Capital_Gain_Subtraction_Jun_2024.pdf
- Individual Income Tax Guide
Colorado Department of Revenue, Taxation Division · CO · link checked 2026-09-01
States that Colorado income tax is based on federal taxable income, modified by the additions and subtractions of Part 3 — which order the federal overtime compensation deduction added back for tax years 2026 and later, state that no addback is required for qualified tips, and name no addback for car-loan interest, so the §163(h)(4) deduction rides the federal-taxable-income base into the Colorado return.
https://tax.colorado.gov/individual-income-tax-guide
- 2026 Form D-76 estate tax instructions
District of Columbia Office of Tax and Revenue · DC · link checked 2026-09-01
The exclusion amount of $4,988,400 for deaths in calendar year 2026, the filing threshold, and the computation worksheet with its 16% top rate.
https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf
- 2023 FDIC National Survey of Unbanked and Underbanked Households — Appendix Tables
Federal Deposit Insurance Corporation · federal · link checked 2026-09-01
Table A.3, unbanked rates by state 2019–2023 with 90% confidence intervals: Mississippi 9.4% and Louisiana 8.0% at the top, Vermont and Virginia 0.9% at the bottom, against the national 4.2%.
https://www.fdic.gov/household-survey/2023-fdic-national-survey-unbanked-and-underbanked-households-appendix-tables
- FDIC National Survey of Unbanked and Underbanked Households
Federal Deposit Insurance Corporation · federal · link checked 2026-08-02
The measured share of US households without a bank account.
https://www.fdic.gov/household-survey
- Important tax updates
Georgia Department of Revenue · GA · link checked 2026-09-01
The Department’s own statement of the current figures: “The Georgia income tax rate has been reduced to a flat rate of 4.99%” and a standard deduction increased to $15,000 for single taxpayers, heads of households, and married taxpayers filing separately, or $30,000 filing jointly.
https://dor.georgia.gov/taxes/important-tax-updates
- Income tax rates
Illinois Department of Revenue · IL · link checked 2026-09-01
The current individual rate (4.95%, effective July 1, 2017) and the corporate 7% plus the 2.5%/1.5% personal property replacement tax.
https://tax.illinois.gov/research/taxrates/income.html
- Individual income tax prior year rates
Illinois Department of Revenue · IL · link checked 2026-09-01
Every individual rate since the tax began in 1969: 2.5% through 3%, 5% for 2011-2014, 3.75% from 2015, through June 30, 2017.
https://tax.illinois.gov/research/taxrates/individualprioryears.html
- Informational Bulletin FY 2026-15: What’s New for Illinois Income Taxes
Illinois Department of Revenue · IL · published 2025-12-01 · link checked 2026-08-02
The what’s-new bulletin for 2026 returns (December 2025): the Joyce-to-Finnigan switch and NCTI deduction cut on the corporate schedules, and the consumer-side figures — the $2,925 exemption allowance for 2026 and the $250,000/$500,000 AGI cutoff for the exemption, property tax credit, and K-12 credit.
https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/bulletins/documents/2026/fy-2026-15.pdf
- Publication 108 — Illinois Property Tax Credit
Illinois Department of Revenue · IL · link checked 2026-09-01
The 5% credit on principal-residence property tax, claimed on Schedule ICR, unavailable above $250,000/$500,000 of AGI.
https://tax.illinois.gov/research/publications/pubs/illinois-property-tax-credit.html
- Publication 120 — Retirement Income
Illinois Department of Revenue · IL · link checked 2026-09-01
The Line 5 subtraction list: Social Security, qualified employee plans including 401(k)s, IRAs, government and military retirement, railroad retirement.
https://tax.illinois.gov/research/publications/pubs/retirement-income.html
- 2026 tax filing season opens with several free filing options available
Internal Revenue Service · federal · link checked 2026-08-02
Free File, Direct File, and the other no-cost filing routes for 2026.
https://www.irs.gov/newsroom/2026-tax-filing-season-opens-with-several-free-filing-options-available
- About Form 1040, U.S. Individual Income Tax Return
Internal Revenue Service · federal · link checked 2026-08-02
Form 1040, its schedules, and the current instructions.
https://www.irs.gov/forms-pubs/about-form-1040
- About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
Internal Revenue Service · federal · link checked 2026-08-02
The return that must be filed to elect portability, with its deadline and extension.
https://www.irs.gov/forms-pubs/about-form-706
- About Form 8888, Allocation of Refund (Including Savings Bond Purchases)
Internal Revenue Service · federal · link checked 2026-08-02
The form used to split a refund between accounts.
https://www.irs.gov/forms-pubs/about-form-8888
- Estate and gift taxes
Internal Revenue Service · federal · link checked 2026-08-02
The unified estate and gift exclusion, the annual gift exclusion, and the GST tax.
https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-gift-taxes
- Estate tax
Internal Revenue Service · federal · link checked 2026-09-01
Year-by-year filing thresholds ($13,990,000 for 2025, $15,000,000 for 2026) and the portability election on a timely filed return.
https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
- Form 1040 (2025), U.S. Individual Income Tax Return
Internal Revenue Service · federal · link checked 2026-09-01
The tax year 2025 form itself, year-pinned: refund line 35a with the Form 8888 checkbox, routing number on 35b, account type on 35c, account number on 35d.
https://www.irs.gov/pub/irs-prior/f1040--2025.pdf
- Get your refund faster: tell IRS to direct deposit your refund
Internal Revenue Service · federal · link checked 2026-08-02
Direct deposit entry on Form 1040 and splitting a refund across up to three accounts.
https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts
- Instructions for Form 4547, Trump Account Election(s)
Internal Revenue Service · federal · link checked 2026-08-02
How an account is opened and how the pilot contribution is elected.
https://www.irs.gov/instructions/i4547
- Instructions for Schedule A (Form 1040), Itemized Deductions
Internal Revenue Service · federal · link checked 2026-08-02
Line-by-line rules for SALT, mortgage interest, charitable gifts, and the medical expense floor.
https://www.irs.gov/instructions/i1040sca
- Internal Revenue Bulletins
Internal Revenue Service · federal · link checked 2026-08-02
The authoritative text of each annual inflation-adjustment revenue procedure.
https://www.irs.gov/internal-revenue-bulletins
- IRS Direct Pay with bank account
Internal Revenue Service · federal · link checked 2026-08-02
Free electronic payment from a bank account, no registration required.
https://www.irs.gov/payments/direct-pay-with-bank-account
- IRS opens 2026 filing season
Internal Revenue Service · federal · published 2026-01-26 · link checked 2026-08-02
Opening date, the filing deadline, and the number of individual returns the IRS expects.
https://www.irs.gov/newsroom/irs-opens-2026-filing-season
- IRS releases tax inflation adjustments for tax year 2026, including amendments from the One Big Beautiful Bill
Internal Revenue Service · federal · link checked 2026-08-02
Source of record for the 2026 brackets, standard deduction, AMT exemption, and estate exclusion.
https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill
Cited in: The $6,000 Senior Deduction Stacks to $24,150 Tax-Free for a Single 65-Year-Old in 2026, The $10,000 Car Loan Interest Deduction Turns on the VIN, The 2026 Federal Tax Brackets Keep the TCJA's Seven Rates, Permanently, The One Big Beautiful Bill's Four New Deductions Leave Your AGI Alone and End After 2028 - IRS to phase out paper tax refund checks starting with individual taxpayers
Internal Revenue Service · federal · published 2025-09-23 · link checked 2026-09-01
IR-2025-94: the phase-out begins September 30, 2025; 2025-season baseline of 93.5 million individual refunds, 93% by direct deposit, 7% by paper check; GetBanked and MyCreditUnion.gov pointers.
https://www.irs.gov/newsroom/irs-to-phase-out-paper-tax-refund-checks-starting-with-individual-taxpayers
- Notice 2025-57 — Transitional guidance regarding returns relating to certain interest on specified passenger vehicle loans received in a trade or business
Internal Revenue Service · federal · link checked 2026-09-01
New §6050AA lender reporting ($600-or-more information returns naming borrower, interest, outstanding principal, origination date, and the vehicle’s year, make, model, and VIN), and the calendar-2025 transition: a lender satisfies the duty by making the year’s interest total available by January 31, 2026 via an online portal, a regular monthly statement, or an annual statement.
https://www.irs.gov/pub/irs-drop/n-25-57.pdf
- Notice 2025-69 — Guidance for individual taxpayers who received qualified tips or qualified overtime compensation in 2025
Internal Revenue Service · federal · published 2025-11-21 · link checked 2026-09-01
TY2025 transition rules: 2025 W-2s and 1099s do not break out tips or overtime, and taxpayers may use W-2 box 7, Form 4070 reports, or one-third of combined overtime pay instead.
https://www.irs.gov/pub/irs-drop/n-25-69.pdf
- Payment plans and installment agreements
Internal Revenue Service · federal · link checked 2026-08-02
Setting up an installment agreement through the online account.
https://www.irs.gov/payments/payment-plans-installment-agreements
- Publication 531, Reporting Tip Income
Internal Revenue Service · federal · link checked 2026-08-02
Tip reporting duties, daily tip records, and the tip boxes on Form W-2.
https://www.irs.gov/publications/p531
- Publication 946, How To Depreciate Property
Internal Revenue Service · federal · link checked 2026-08-02
MACRS mechanics, the Section 179 election, and how bonus depreciation is applied.
https://www.irs.gov/publications/p946
- Qualified business income deduction
Internal Revenue Service · federal · link checked 2026-08-02
Who can claim the 20% deduction, SSTB treatment, and the income thresholds.
https://www.irs.gov/newsroom/qualified-business-income-deduction
- Questions and answers about Executive Order 14247
Internal Revenue Service · federal · published 2026-01-27 · link checked 2026-09-01
FS-2026-02: the CP53E notice flow — 30 days to respond, paper check released after six weeks if unanswered on a clean return — plus the limited-exceptions language, business-return timeline, and that checks mailed to the IRS are still accepted.
https://www.irs.gov/newsroom/questions-and-answers-about-executive-order-14247-modernizing-payments-to-and-from-americas-bank-account
- Questions and answers on the Net Investment Income Tax
Internal Revenue Service · federal · link checked 2026-08-02
Which income the 3.8% NIIT reaches and how the MAGI threshold is applied.
https://www.irs.gov/newsroom/questions-and-answers-on-the-net-investment-income-tax
- Refunds and Where’s My Refund?
Internal Revenue Service · federal · link checked 2026-08-02
Refund status tool and the IRS’s stated refund timing expectations.
https://www.irs.gov/refunds
- Revenue Procedure 2024-40 — tax year 2025 inflation adjustments
Internal Revenue Service · federal · published 2024-10-22 · link checked 2026-09-01
The TY2025 rate schedules and AMT thresholds, cited for bracket edges in worked examples and year-over-year comparisons. Its pre-OBBBA standard deduction ($15,000) was superseded by §70102 of Pub. L. 119-21; do not cite it for deduction amounts.
https://www.irs.gov/pub/irs-drop/rp-24-40.pdf
- Revenue Procedure 2025-32 — tax year 2026 inflation adjustments
Internal Revenue Service · federal · link checked 2026-09-01
The revenue procedure itself: the §1(j)(2) rate tables with their formula rows, the capital-gains thresholds, the child tax credit amount, the §4.14 standard-deduction rows and §63(f) aged/blind additional amounts, and the §2 background listing which OBBBA sections changed each figure.
https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Cited in: State Tax on a Capital Gain Runs From 0% in Missouri to 13.3% in California, Bonus Depreciation Is 100% in 2026, and Permanent, When Does Itemizing Beat the Standard Deduction in 2026?, Schedule 1-A Carries All Four OBBB Deductions, and None of Them Lowers AGI, The $6,000 Senior Deduction Stacks to $24,150 Tax-Free for a Single 65-Year-Old in 2026, The $15 Million Estate Tax Exemption Stops at the State Line, The 2026 SALT Cap Is $40,400 Until Income Passes $505,000, The 2026 Federal Tax Brackets Keep the TCJA's Seven Rates, Permanently, The One Big Beautiful Bill's Four New Deductions Leave Your AGI Alone and End After 2028 - Schedule 1-A (Form 1040), Additional Deductions (2025)
Internal Revenue Service · federal · link checked 2026-09-01
The schedule as printed. Part V (lines 31–37) works the seniors phase-out — line 32 prints the $75,000/$150,000 thresholds, line 35 the reduced per-person figure entered on 36a and 36b — and Part VI line 38 carries the total to Form 1040 line 13b.
https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf
Cited in: Schedule 1-A Carries All Four OBBB Deductions, and None of Them Lowers AGI, The $6,000 Senior Deduction Stacks to $24,150 Tax-Free for a Single 65-Year-Old in 2026, The $10,000 Car Loan Interest Deduction Turns on the VIN, The One Big Beautiful Bill's Four New Deductions Leave Your AGI Alone and End After 2028 - Schedule 1-A, Additional Deductions: what to know about the new form
Internal Revenue Service · federal · link checked 2026-08-02
What each line of Schedule 1-A covers and how the total flows to Form 1040.
https://www.irs.gov/newsroom/schedule-1-a-additional-deductions-what-to-know-about-the-new-form
Cited in: Schedule 1-A Carries All Four OBBB Deductions, and None of Them Lowers AGI, The $6,000 Senior Deduction Stacks to $24,150 Tax-Free for a Single 65-Year-Old in 2026, The $10,000 Car Loan Interest Deduction Turns on the VIN, The Tip and Overtime Deductions Cap at $25,000 and $12,500, and Both End After 2028, The One Big Beautiful Bill's Four New Deductions Leave Your AGI Alone and End After 2028 - SOI Tax Stats — Individual income tax returns
Internal Revenue Service · federal · link checked 2026-08-02
Published counts of returns taking the standard deduction versus itemizing.
https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns
- SOI Tax Stats — IRS Data Book
Internal Revenue Service · federal · link checked 2026-08-02
Returns filed and processed, refunds issued, and the paper versus electronic split.
https://www.irs.gov/statistics/soi-tax-stats-irs-data-book
- SOI Tax Stats — Migration data
Internal Revenue Service · federal · link checked 2026-08-02
State-to-state migration counts, built from return addresses, and the AGI that moved.
https://www.irs.gov/statistics/soi-tax-stats-migration-data
- Tax deductions for working Americans and seniors
Internal Revenue Service · federal · link checked 2026-08-02
IRS summary of the tips, overtime, car loan interest, and senior deductions and their limits.
https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors
- Tax filing season progressing smoothly with timely refund processing and a high use of electronic filing
Internal Revenue Service · federal · published 2026-04-02 · link checked 2026-09-01
IR-2026-43, data through March 20, 2026: over 98% of 57 million refunds by direct deposit, about 1% of taxpayers received a CP53E notice, checks issued six weeks after the notice and processing one to three weeks slower, average refund $3,571.
https://www.irs.gov/newsroom/tax-filing-season-progressing-smoothly-with-timely-refund-processing-and-a-high-use-of-electronic-filing
- Tip recordkeeping and reporting
Internal Revenue Service · federal · link checked 2026-08-02
The IRS test separating voluntary tips from mandatory service charges, which are wages.
https://www.irs.gov/businesses/small-businesses-self-employed/tip-recordkeeping-and-reporting
- Topic no. 409, Capital gains and losses
Internal Revenue Service · federal · link checked 2026-08-02
The holding-period rule, the preferential long-term rates, and the $3,000 loss allowance.
https://www.irs.gov/taxtopics/tc409
- Topic no. 503, Deductible taxes
Internal Revenue Service · federal · link checked 2026-08-02
What counts toward SALT — state income or sales tax, local income tax, and property tax.
https://www.irs.gov/taxtopics/tc503
- Topic no. 551, Standard deduction
Internal Revenue Service · federal · link checked 2026-08-02
Standard deduction amounts and the additional amount for taxpayers 65 or older.
https://www.irs.gov/taxtopics/tc551
- Treasury, IRS issue final regulations listing occupations where workers customarily and regularly receive tips
Internal Revenue Service · federal · published 2026-04-10 · link checked 2026-09-01
IR-2026-49: the final §224 occupation list — more than 70 occupations under three-digit Treasury Tipped Occupation Codes — and the qualified-tips definition.
https://www.irs.gov/newsroom/treasury-irs-issue-final-regulations-listing-occupations-where-workers-customarily-and-regularly-receive-tips-under-the-one-big-beautiful-bill
- Treasury, IRS issue proposed regulations for the Trump Accounts contribution pilot program
Internal Revenue Service · federal · link checked 2026-08-02
Who qualifies for the one-time $1,000 Treasury contribution and when it is deposited.
https://www.irs.gov/newsroom/treasury-irs-issue-proposed-regulations-for-trump-accounts-contribution-pilot-program-treasury-department-to-deposit-1000-into-the-account-of-each-eligible-child
- Treasury, IRS provide guidance on the new deduction for car loan interest
Internal Revenue Service · federal · link checked 2026-08-02
Qualified vehicle definition, the final assembly test, lender reporting, and what is excluded.
https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-the-new-deduction-for-car-loan-interest-under-the-one-big-beautiful-bill
- Trump Accounts
Internal Revenue Service · federal · link checked 2026-08-02
Eligibility, contribution timing, investment restrictions, and distribution rules.
https://www.irs.gov/trumpaccounts
- What you will need to file your taxes under the One, Big, Beautiful Bill
Internal Revenue Service · federal · link checked 2026-08-02
Substantiation and reporting the IRS expects for each new deduction.
https://www.irs.gov/newsroom/what-you-will-need-to-file-your-taxes-under-the-one-big-beautiful-bill
- When to expect your refund if you claimed the Earned Income Tax Credit or Additional Child Tax Credit
Internal Revenue Service · federal · link checked 2026-08-02
The statutory hold on EITC and ACTC refunds until mid-February.
https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/when-to-expect-your-refund-if-you-claimed-the-earned-income-tax-credit-or-additional-child-tax-credit
- Where’s My Amended Return?
Internal Revenue Service · federal · link checked 2026-08-02
Processing times for Form 1040-X.
https://www.irs.gov/filing/wheres-my-amended-return
- Working Families Tax Cuts — businesses
Internal Revenue Service · federal · link checked 2026-09-01
The IRS statement of the OBBBA business provisions: the permanent 100-percent additional first year depreciation deduction for qualified property acquired after January 19, 2025, the §179 lift from $1,000,000 to $2,500,000 for taxable years beginning after December 31, 2024 (indexed after 2025), and the 100% qualified production property allowance.
https://www.irs.gov/newsroom/working-families-tax-cuts-businesses
- Working Families Tax Cuts — individuals and workers
Internal Revenue Service · federal · link checked 2026-08-02
Per-provision eligibility, caps, and phase-outs for the individual OBBB deductions.
https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions-individuals-and-workers
Cited in: Schedule 1-A Carries All Four OBBB Deductions, and None of Them Lowers AGI, The $6,000 Senior Deduction Stacks to $24,150 Tax-Free for a Single 65-Year-Old in 2026, The $10,000 Car Loan Interest Deduction Turns on the VIN, The Tip and Overtime Deductions Cap at $25,000 and $12,500, and Both End After 2028, The One Big Beautiful Bill's Four New Deductions Leave Your AGI Alone and End After 2028 - Working Families Tax Cuts: One, Big, Beautiful Bill provisions
Internal Revenue Service · federal · link checked 2026-08-02
The IRS hub collecting every OBBB implementation page.
https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions
- IDR announces 2026 individual income tax and interest rates
Iowa Department of Revenue · IA · published 2025-10-21 · link checked 2026-09-01
The 2026 rate: "Since the enactment of Iowa Senate File 2442 in May 2024, Iowa law provides for a flat tax rate of 3.8 percent," with all levels of taxable individual income subject to it and no brackets. The release sets the interest rate and does not publish a 2026 standard deduction.
https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates
- Notice 24-08 — changes to individual income tax
Kansas Department of Revenue · KS · published 2024-07-01 · link checked 2026-09-01
Senate Bill 1 of the 2024 Special Session, as K.S.A. 79-32,110 now reads: for tax year 2024 and after, a single filer pays 5.2% of Kansas taxable income not over $23,000 and $1,196 plus 5.58% of the excess above it. The same notice carries the $3,605 standard deduction and the $9,160 personal exemption this site folds into one shield.
https://www.ksrevenue.gov/taxnotices/notice24-08.pdf
- 2026 Individual Income Tax Rate Schedules
Maine Revenue Services · ME · published 2026-05-20 · link checked 2026-09-01
Maine's 2026 brackets and, in Note 1, the income tax surcharge: 2% on the portion of Maine taxable income above $1,000,000 filing single ($750,000 married filing separately, $1,500,000 joint or head of household). That surcharge is what stacks the 7.15% top bracket to an effective 9.15% at the top.
https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf
- Estate Tax (706ME)
Maine Revenue Services · ME · link checked 2026-09-01
Annual exclusion amounts by year of death ($7,160,000 for 2026) and the 8%/10%/12% rate brackets.
https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me
- Massachusetts 4% surtax on taxable income
Massachusetts Department of Revenue · MA · link checked 2026-09-01
The additional 4% under M.G.L. c. 62, §§4(d) and 5A, in force from tax year 2023, on taxable income above an annually indexed threshold: $1,083,150 for 2025 and $1,107,750 for 2026. Also its application to a one-off capital gain.
https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income
- Massachusetts estate tax guide
Massachusetts Department of Revenue · MA · link checked 2026-09-01
The $2,000,000 filing threshold and the flat $99,600 credit for deaths on or after January 1, 2023, against the pre-2023 $1,000,000 regime.
https://www.mass.gov/info-details/massachusetts-estate-tax-guide
- Massachusetts tax rates
Massachusetts Department of Revenue · MA · link checked 2026-08-02
The 5% rate on most income and the rates on short-term gains.
https://www.mass.gov/info-details/massachusetts-tax-rates
- Montana DOR — HB 337 tax year 2026 bracket changes
Montana Department of Revenue · MT · link checked 2026-09-01
The 2026 single-filer brackets ($0–$47,500 at 4.7%, above at 5.65%), with the long-term capital gains rates unchanged at 3.0% and 4.1% and the gains brackets aligned to the new ranges.
https://revenue.mt.gov/news/recent-news/HB-337
- VIN decoder
National Highway Traffic Safety Administration · federal · link checked 2026-08-02
Returns the plant country and final assembly point for a given VIN.
https://www.nhtsa.gov/vin-decoder
- Commerce tax
Nevada Department of Taxation · NV · link checked 2026-08-02
Nevada’s gross revenue tax on businesses above the filing threshold.
https://tax.nv.gov/tax-types/commerce-tax/
- Repeal of the NH Interest and Dividends Tax now in effect
New Hampshire Department of Revenue Administration · NH · link checked 2026-08-02
The repeal for tax periods beginning on or after 1 January 2025 and the prior 3% rate.
https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect
- New Jersey Tax Rate Schedules (2020 and after)
New Jersey Division of Taxation · NJ · link checked 2026-09-01
Table A, the single and married-filing-separate subtraction-method schedule: seven brackets from 1.4% to 10.75% with the subtraction constants ($2,126.25 for the $75,000–$500,000 band). The Division’s rate page labels this table "2020 and After"; New Jersey has not amended it since.
https://www.nj.gov/treasury/taxation/pdf/current/njtaxratesch.pdf
- Estate tax
New York State Department of Taxation and Finance · NY · link checked 2026-08-02
New York’s basic exclusion amount, rate schedule, filing threshold, and the three-year gift add-back.
https://www.tax.ny.gov/pit/estate/etidx.htm
- Income tax definitions — domicile and statutory residence
New York State Department of Taxation and Finance · NY · link checked 2026-08-02
The domicile and 183-day tests applied in New York residency audits.
https://www.tax.ny.gov/pit/file/pit_definitions.htm
- Instructions for Form IT-2105 — 2026 New York State and New York City rate schedules
New York State Department of Taxation and Finance · NY · link checked 2026-09-01
The 2026 estimated-tax rate schedules: the state top rate of 10.9% over $25,000,000 and the New York City resident schedule running 3.078% to 3.876% (top bracket at $50,000 single).
https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf
- Instructions for Form IT-225, New York State Modifications
New York State Department of Taxation and Finance · NY · link checked 2026-09-01
The modification codes as administered: addition A-209 (IRC §168(k) property depreciation, computed on Form IT-398 Part 1) and addition A-208 (the §179 deduction on a sport utility vehicle over 6,000 pounds, not required of eligible farmers).
https://www.tax.ny.gov/forms/current-forms/it/it225i.htm
- Form ND-1ES (SFN 28709) — 2026 estimated income tax, individuals
North Dakota Office of State Tax Commissioner · ND · link checked 2026-09-01
The 2026 tax rate schedule. For a single filer, North Dakota taxable income from $0 to $49,575 is taxed at 0.00%, then 1.95% to $250,400 and 2.50% above it — the state's 0% band, widened from 2025.
https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf
- Individual income tax rate schedules
North Dakota Office of State Tax Commissioner · ND · link checked 2026-09-01
The 2025 single-filer schedule: 0.00% over $0 but not over $48,475, 1.95% to $244,825, 2.50% above. As of retrieval the page carries no 2026 schedule.
https://www.tax.nd.gov/individual-income-tax
- Initiative Measure No. IP26-645 — ballot title and summary
Office of the Attorney General of Washington · WA · published 2026-05-04 · link checked 2026-09-01
The certified ballot title: the measure would repeal the 9.9% tax on annual individual income over $1,000,000 (chapter 238, Laws of 2026), prohibit state and local taxes on or measured by individual income, and define "income" and "individual" for purposes of excise taxes.
https://www.sos.wa.gov/sites/default/files/2026-07/IP26-645%20Ballot%20title%20%26%20Summary.pdf
- Governor Ferguson signs Millionaires’ Tax into law
Office of the Governor of Washington · WA · published 2026-03-30 · link checked 2026-08-02
Signing date, the 9.9% rate, the effective date, and the projected revenue and households affected.
https://governor.wa.gov/news/2026/governor-ferguson-signs-millionaires-tax-law
- Lt. Governor Burt Jones celebrates Senate passage of the largest income tax cut in state history
Office of the Lieutenant Governor of Georgia · GA · published 2026-02-12 · link checked 2026-08-02
The sponsor’s account of the phase-out plan, the standard deduction increase, and its timing.
https://ltgov.georgia.gov/press-releases/2026-02-12/lt-governor-burt-jones-celebrates-senate-passage-largest-income-tax-cut
- Oregon personal income tax
Oregon Department of Revenue · OR · link checked 2026-08-02
Oregon rates, which reach capital gains as ordinary income, in a state with no sales tax.
https://www.oregon.gov/dor/programs/individuals/Pages/PIT.aspx
- Vehicle privilege and use taxes
Oregon Department of Revenue · OR · link checked 2026-09-01
One-half of 1 percent on the retail price of taxable vehicles (7,500 miles or fewer, 26,000 pounds or less, bought from a dealer); dealers may collect it from the buyer. The reason "no sales tax" has an asterisk for new cars.
https://www.oregon.gov/dor/programs/businesses/Pages/Vehicle-privilege-and-use-taxes.aspx
- Estate tax
Rhode Island Division of Taxation · RI · link checked 2026-09-01
The indexed taxable threshold by year of death: $1,838,056 for deaths on or after January 1, 2026.
https://tax.ri.gov/tax-sections/estate-tax
- Individual income tax
South Carolina Department of Revenue · SC · link checked 2026-09-01
South Carolina's own landing page for the tax, which as of retrieval still states “The 2025 top marginal Individual Income Tax rate is 6% on taxable income” and directs filers to the 2025 SC1040TT tables. The 2026 schedule is on the H. 4216 page instead.
https://dor.sc.gov/iit
- Information about H. 4216
South Carolina Department of Revenue · SC · link checked 2026-09-01
South Carolina's 2026 restructuring: 1.99% below $30,000 and 5.21% minus $966 at or above it, federal adjusted gross income as the new starting point for the SC1040, decoupling from the federal standard and itemized deductions, and the South Carolina Income Adjusted Deduction of $15,000 single / $22,500 head of household / $30,000 joint.
https://dor.sc.gov/news/information-about-h-4216
- Municipal tax
South Dakota Department of Revenue · SD · link checked 2026-08-31
General municipal sales tax rates of 1% to 2%, plus the separate 1% municipal gross receipts tax on lodging, alcoholic beverages, prepared food, and admissions.
https://dor.sd.gov/businesses/taxes/municipal-tax/
- Alaska Permanent Fund Dividend
State of Alaska, Department of Revenue · AK · link checked 2026-08-02
The annual dividend paid to eligible Alaska residents.
https://pfd.alaska.gov/
- Hall income tax
Tennessee Department of Revenue · TN · link checked 2026-08-02
Tennessee’s tax on interest and dividends and its full repeal for tax years beginning in 2021.
https://www.tn.gov/revenue/taxes/hall-income-tax.html
- Franchise tax
Texas Comptroller of Public Accounts · TX · link checked 2026-08-31
The margin tax rates and thresholds by report year — no tax due below $2,650,000 of total revenue for report years 2026 and 2027 ($2,470,000 for 2024 and 2025).
https://comptroller.texas.gov/taxes/franchise/
- Property tax
Texas Comptroller of Public Accounts · TX · link checked 2026-08-02
Texas property tax administration, exemptions, and the relief measures of recent sessions.
https://comptroller.texas.gov/taxes/property-tax/
- Annual and Cumulative Estimates of the Components of Resident Population Change: April 1, 2020 to July 1, 2025 (NST-EST2025-COMP)
U.S. Census Bureau · federal · link checked 2026-08-31
Vintage-2025 population estimates: per-state net domestic migration, annual and cumulative — the basis for the Florida and Texas in-migration totals.
https://www2.census.gov/programs-surveys/popest/tables/2020-2025/state/totals/NST-EST2025-COMP.xlsx
- State-to-State Migration Flows
U.S. Census Bureau · federal · link checked 2026-08-02
Annual domestic migration flows, independent of the IRS series.
https://www.census.gov/data/tables/time-series/demo/geographic-mobility/state-to-state-migration.html
- Fact Sheet #17A: Exemption for executive, administrative, professional, computer, and outside sales employees
U.S. Department of Labor, Wage and Hour Division · federal · link checked 2026-08-02
Which salaried employees are exempt from FLSA overtime, and so have no premium to deduct.
https://www.dol.gov/agencies/whd/fact-sheets/17a-overtime
- Fact Sheet #23: Overtime pay requirements of the FLSA
U.S. Department of Labor, Wage and Hour Division · federal · link checked 2026-08-02
The federal rule — one and one-half times the regular rate after 40 hours in a workweek.
https://www.dol.gov/agencies/whd/fact-sheets/23-flsa-overtime-pay
- Treasury announces the official launch of Trump Accounts
U.S. Department of the Treasury · federal · link checked 2026-08-02
Launch timing and the custodians participating in the program.
https://home.treasury.gov/news/press-releases/sb0554
- Direct Express prepaid debit card
U.S. Department of the Treasury, Bureau of the Fiscal Service · federal · link checked 2026-08-02
Treasury’s electronic payment option for recipients without a bank account.
https://fiscal.treasury.gov/payments-from-government/direct-express
- 2025 Vermont Schedule IN-153 instructions — capital gains exclusion
Vermont Department of Taxes · VT · link checked 2026-09-01
The two elections under 32 V.S.A. §5811(21)(B): a $5,000 flat exclusion, or 40% of adjusted net capital gain on assets held more than three years (publicly traded securities and most homes excluded), either capped at the lesser of 40% of federal taxable income or $350,000.
https://tax.vermont.gov/sites/tax/files/documents/IN-153-Instr-2025.pdf
- November 5, 2024 general election results — Initiative Measure No. 2109
Washington Secretary of State · WA · published 2024-11-26 · link checked 2026-09-01
Certified statewide result for I-2109, the capital gains tax repeal initiative: Yes 1,364,510 (35.89%), No 2,437,419 (64.11%).
https://results.vote.wa.gov/results/20241105/initiative-measure-no-2109.html
- Proposed ballot measure information — 2026 general election
Washington Secretary of State · WA · link checked 2026-08-31
The measures certified to the 2026 general election ballot, including Initiative Measure No. 645 (IP26-645), "An Initiative Prohibiting Individual Income Taxes."
https://www.sos.wa.gov/elections/voters/proposed-ballot-measure-information
- 2026 tax legislation
Washington State Department of Revenue · WA · link checked 2026-08-02
The department’s summary of each 2026 tax change, including the repeal of the luxury aircraft tax.
https://dor.wa.gov/forms-publications/publications-subject/tax-topics/2026-tax-legislation
- Business and occupation (B&O) tax
Washington State Department of Revenue · WA · link checked 2026-08-02
Gross receipts tax classifications and rates.
https://dor.wa.gov/taxes-rates/business-occupation-tax
- Capital gains tax
Washington State Department of Revenue · WA · link checked 2026-08-02
The 7% rate, the indexed standard deduction threshold, the exclusions, and filing rules.
https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax
Cited in: State Tax on a Capital Gain Runs From 0% in Missouri to 13.3% in California, Nine States Have No Income Tax. Only Four Ban It., Washington's Luxury Taxes Come Out to $3,840 on a $150,000 Car, $750 on the Boat, and Zero on the Plane, Washington's 9.9% Tax on Income Over $1 Million Starts January 1, 2028 - Estate tax
Washington State Department of Revenue · WA · link checked 2026-08-02
Washington’s filing threshold and graduated estate tax rates.
https://dor.wa.gov/taxes-rates/other-taxes/estate-tax
Cited in: Nine States Have No Income Tax. Only Four Ban It., Washington's Luxury Taxes Come Out to $3,840 on a $150,000 Car, $750 on the Boat, and Zero on the Plane, New York's Estate Tax Cliff Begins One Dollar Past $7,350,000, Washington's 9.9% Tax on Income Over $1 Million Starts January 1, 2028, The $15 Million Estate Tax Exemption Stops at the State Line - Estate tax tables
Washington State Department of Revenue · WA · link checked 2026-09-01
Table W by date of death — a 35% top rate above $9 million for deaths 1 July 2025 through 30 June 2026, 20% otherwise — and the exclusion history: $2,193,000 through mid-2025, $3,000,000, $3,076,000 for deaths in the first half of 2026, then $3,000,000 for 1 July 2026 onward.
https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables
- Luxury motor vehicle tax
Washington State Department of Revenue · WA · link checked 2026-08-02
The 8% tax on vehicle value above $100,000 from 1 January 2026, the 2% annual threshold increase, and the exemptions.
https://dor.wa.gov/taxes-rates/other-taxes/luxury-motor-vehicle-tax
- Motor vehicle sales/use tax
Washington State Department of Revenue · WA · link checked 2026-09-01
The statewide add-on to retail sales tax on motor vehicles (RCW 82.08.020, 82.14.450(4)): 0.3% through 31 December 2025, 0.5% from 1 January 2026.
https://dor.wa.gov/taxes-rates/other-taxes/motor-vehicle-salesuse-tax
- New recreational vessel tax (special notice)
Washington State Department of Revenue · WA · link checked 2026-08-02
The 0.5% additional tax on retail sales of recreational vessels from 1 July 2026.
https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-recreational-vessel-tax
- Real estate excise tax
Washington State Department of Revenue · WA · link checked 2026-08-02
The graduated REET rate schedule on property sales.
https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax
- Retail sales tax
Washington State Department of Revenue · WA · link checked 2026-08-02
The state rate, local rates, and the lookup used for combined rates.
https://dor.wa.gov/taxes-rates/retail-sales-tax
- Publication 103, Reporting Capital Gains and Losses for Wisconsin
Wisconsin Department of Revenue · WI · link checked 2026-08-02
The 30% exclusion for assets held more than a year, and 60% for farm assets.
https://www.revenue.wi.gov/DOR%20Publications/pb103.pdf
- Property Tax Refund Program
Wyoming Department of Revenue · WY · link checked 2026-08-31
The income-tested refund program, with the published county and state median household income tables applications are measured against.
https://revenue.wyo.gov/property-tax-refund-program
- Sales/use tax rate charts
Wyoming Department of Revenue, Excise Tax Division · WY · link checked 2026-08-31
The quarterly master rate chart of combined state, county, and resort-district rates — the Teton Village and Grand Targhee resort districts at 9% combined (4% state + 5 points local).
https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts
Official record
Legislative and budget record: bill trackers, enacted-bill pages, and nonpartisan scorekeepers such as the JCT and CBO. Authoritative about what was passed, not about how it is administered.
- Colorado HB25-1296 — Concerning the adjustment of certain tax expenditures
Colorado General Assembly · CO · published 2025-05-16 · link checked 2026-09-01
Section 6 adds federally deducted overtime compensation back to federal taxable income for Colorado purposes, for tax years beginning on or after January 1, 2026; the federal tip deduction is left to flow through. Signed May 16, 2025. The 2025B special-session repeal attempt (HB25B-1020) was postponed indefinitely.
https://leg.colorado.gov/bills/hb25-1296
- Georgia General Assembly — legislation
Georgia General Assembly · GA · link checked 2026-08-02
Bill text and status for the rate-reduction and standard-deduction bills.
https://www.legis.ga.gov/legislation
- Senate Special Committee on the Elimination of Georgia’s Income Tax — Final Report and Recommendations
Georgia State Senate · GA · published 2026-01-07 · link checked 2026-09-01
The recommendation the enacted law is measured against: $50,000/$100,000 standard deductions effective 1 January 2027 (costed at $3B then $6B per fiscal year, ending liability for two-thirds of filers by its own estimate), 4.99% for 2026, 3.99% for tax year 2029 and 0.00% by 2032 via future legislation, and the HB 1023 (2024) corporate-rate tie. Report dated January 2026; delivered 7 January per the Lt. Governor’s office.
https://www.legis.ga.gov/api/document/docs/default-source/senate-study-committees-document-library/2026-special-committee-to-eliminate-income-tax-final-report.pdf
- LD 2212 (HP 1491) — text and status, 132nd Legislature
Maine State Legislature · ME · link checked 2026-09-01
The supplemental budget carrying Maine's 2% income tax surcharge. The bill record shows Enacted and Governor's Action: Signed on Apr 10, 2026, chaptered as Public Law chapter 650, with the surcharge added by committee amendment C-A (H-996) rather than by a standalone tax bill.
https://legislature.maine.gov/legis/bills/display_ps.asp?LD=2212&snum=132
- Chapter 50 of the Acts of 2023 — Massachusetts tax relief act
Massachusetts General Court · MA · link checked 2026-09-01
Section 8 amends G.L. c. 62 §4 to tax gains on capital assets held one year or less at 8.5%, down from 12%, for taxable years beginning on or after January 1, 2023.
https://malegislature.gov/Laws/SessionLaws/Acts/2023/Chapter50
- New Mexico HB 252 (2024) — enrolled act, capital gains deduction rewrite
New Mexico Legislature · NM · link checked 2026-09-01
Section 8 amends NMSA §7-2-34: the deduction becomes the greater of net capital gain up to $2,500 or 40% of up to $1,000,000 of net capital gain from the sale of a New Mexico business, applicable to taxable years beginning on or after January 1, 2025.
https://www.nmlegis.gov/Sessions/24%20Regular/final/HB0252.PDF
- SB 6346 — Washington State Legislature bill summary
Washington State Legislature · WA · link checked 2026-08-02
Bill text, fiscal note, and history for the tax on individual income above $1 million.
https://app.leg.wa.gov/BillSummary/?BillNumber=6346&Year=2025&Initiative=false
- SB 6347 — Undoing certain changes to the estate tax
Washington State Legislature · WA · published 2026-03-24 · link checked 2026-08-31
Chapter 209, Laws of 2026, signed 24 March 2026: rolls the estate tax rate schedule back to its pre-2025 form, a 20% top rate, for deaths on or after 1 July 2026.
https://app.leg.wa.gov/BillSummary/?BillNumber=6347&Year=2025&Initiative=false
Research
Nonpartisan policy research and multi-state surveys — used for comparisons no single government publishes.
- Sine Die 2026: Georgia rejects property tax caps and adds major investments for GBPI priorities; eight-year income tax package threatens outlook
Georgia Budget and Policy Institute · GA · link checked 2026-09-01
Fiscal analysis of HB 463: more than $6.5 billion in reduced revenue through 2034 if fully implemented (about one-third of income tax revenue), and the observation that the same triggers have been in force since 2022 and would have blocked the reduction prior law scheduled for 1 January 2026.
https://gbpi.org/sine-die-2026-georgia-rejects-property-tax-caps-and-adds-major-investments-for-gbpi-priorities-eight-year-income-tax-package-threatens-outlook/
- Who Pays? A distributional analysis of the tax systems in all fifty states
Institute on Taxation and Economic Policy · link checked 2026-08-02
Effective state and local tax rates by income group — the basis for calling sales-tax-reliant systems regressive.
https://itep.org/whopays/
- Democratic Party Politics and the South Dakota Income Tax, 1933–1942 (South Dakota History, vol. 26)
South Dakota Historical Society Press · SD · link checked 2026-08-31
The scholarly account of the income tax South Dakota levied from 1933 to 1942 — proof the constitutional power in art. XI, §2 has been used.
https://www.sdhspress.com/journal/south-dakota-history-26-2/democratic-party-politics-and-the-south-dakota-income-tax-1933-1942/vol-26-no-2-and-no-3-democratic-party-politics-and-the-south-dakota-income-tax-1933-1942.pdf
- Estate and inheritance taxes by state
Tax Foundation · link checked 2026-08-02
Which states levy estate or inheritance taxes, with exemption amounts and top rates.
https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
- FAQ: The One Big Beautiful Bill, Explained
Tax Foundation · federal · published 2025-07-23 · link checked 2026-09-01
OBBBA explainer, updated December 2025; cited for the projection that about 14.2 percent of taxpayers itemize in 2026 under the Act.
https://taxfoundation.org/research/all/federal/one-big-beautiful-bill-act-tax-changes/
- Property taxes by state and county
Tax Foundation · link checked 2026-08-02
Effective property tax rates on owner-occupied housing.
https://taxfoundation.org/data/all/state/property-taxes-by-state-county/
- State and local sales tax rates
Tax Foundation · link checked 2026-08-02
Combined state and average local sales tax rates by state.
https://taxfoundation.org/data/all/state/sales-tax-rates/
- State and Local Tax Burdens, Calendar Year 2022
Tax Foundation · published 2022-04-07 · link checked 2026-09-01
Total state and local taxes paid by a state’s residents as a share of its net national product, net of tax exporting: 11.2% nationally, from 15.9% in New York to 4.6% in Alaska. A calendar-2022 estimate and the most recent edition published; year-pin it wherever it is cited.
https://taxfoundation.org/data/all/state/tax-burden-by-state/
- State Individual Income Tax Rates and Brackets, 2025
Tax Foundation · published 2025-02-18 · link checked 2026-09-01
The standard fifty-state comparison of rates, brackets, and structural changes. The edition at this URL is the 2025 one, stated as of January 1, 2025, so it supports no tax-year-2026 figure; cite it for what the field published, not as a check on a 2026 rate.
https://taxfoundation.org/data/all/state/state-income-tax-rates/
Press
News reporting. Last resort, for events not yet reflected in an official source.
- Despite mounting budget pressure, graduated income tax remains political longshot
Capitol News Illinois · IL · published 2026-01-05 · link checked 2026-09-01
The 2020 amendment at 46% support, the 2024 advisory question at 61%, and the graduated-rate proposals filed for the 2026 session.
https://capitolnewsillinois.com/news/despite-mounting-budget-pressure-graduated-income-tax-remains-political-longshot/
- Gov. Brian Kemp signs income, property tax bills into law
Georgia Public Broadcasting · GA · published 2026-05-12 · link checked 2026-09-01
The 11 May 2026 signing, with the annual 0.125% reductions to 3.99% conditioned on revenue benchmarks. Press tier: the legislature’s status page records the signature but is script-rendered and unreadable to the link checker.
https://www.gpb.org/news/2026/05/12/gov-brian-kemp-signs-income-property-tax-bills-law