{ "schema": "quantcalc-federal-tax-indexing/1", "tax_year": 2026, "description": "How each dollar amount of the QuantCalc federal engine moves after the rules year 2026 (federal engine 2.0, PLAN.md §0 item 6 and W4: POST /api/federal-tax `projection`, libfedtax, the planner's out-years and computeFederal + projection in the state API). Same schema family as research/data/state-tax-indexing.json (quantcalc-state-tax-indexing/1, state engine 1.10.0): one rule per group of amounts one provision moves one way, method cpi (indexed by the index the statute names; `index`, `rounding` {mode down|nearest, step, applies_to increase|amount|monthly amount, step_by_status}, `base_year` and `base_amount`: the statute rounds the increase over the base-year amount), awi (federal only: indexed by the SSA national average wage index; the API's projection.awiFactor, default the CPI factor, flag F7), fixed (a nominal amount the statute fixes), scheduled (amounts the statute enacts per year, including provisions that expire; `schedule`, then `after_schedule`), unknown (not settled by an official source). `fields`: the engine symbols that carry the amount today; `planned_fields`: amounts a 2.0 wave adds (W2/W3). Rules sit at the top level (`rules`), as in research/data/federal-tax-provenance.json, so scripts/check_state_tax_sources.py --provenance reads this file as it is. Every source carries claims with `expect`, the wording as the source prints it (checker-normalised), and the date it was checked. Seeded 2026-09-30 from research/data/federal-engine-2-sources.json `indexing` (33 parameters, every snippet re-verified live that day).", "modes": { "law": "The default (flag F6): each amount moves as its rule says, with the statute's own rounding.", "inflation": "The planner's convention before 2.0, reproduced bit for bit: every amount in inflation_mode.fields (the ordinary and capital-gain bracket edges, the standard deduction and its §63(f) amounts, the IRMAA floors, the QCD limits) multiplied by the cumulative inflation factor, unrounded (the QCD limits rounded to the nearest $1,000, as before); the amounts the law fixes and the enacted schedules (the senior deduction's end, the SALT cap) are the law's in both modes." }, "inflation_mode": { "description": "mode \"inflation\": the fields main 63100f90 scales by the plan's inflation factor, unrounded (backend/src/federal_tax.c federal_tax_config_for_year, ext_deduction's year_factor on the §63(f) blind amount, federal_qcd_split_interest_limit; monte_carlo.c scale_irmaa_config_for_year for the IRMAA floors; rmd.c qcd_annual_limit_for_factor rounds the QCD limit to the nearest $1,000 in both modes). The SALT cap and threshold follow their schedule in both modes (federal_salt_cap). The NIIT thresholds, the SS benefit thresholds and the capital-loss limit are held in both modes.", "fields": [ "TaxConfig.ordinary_brackets", "TaxConfig.standard_deduction", "ADDL_STD_DED_AGED_UNMARRIED_2026", "ADDL_STD_DED_AGED_MARRIED_2026", "TaxConfig.cg_brackets", "IRMAAConfig.brackets[].magi_floor", "QCD_ANNUAL_LIMIT_2026", "FED_QCD_SPLIT_INTEREST_2026" ] }, "rules": { "fed-ordinary-brackets": { "method": "cpi", "fields": [ "TaxConfig.ordinary_brackets" ], "establishes": "ordinary brackets (all statuses) (§1(f)(3), §1(f)(7), §1(j)(3)(B)): 2026 see rule ord_mfj etc.. C-CPI-U, §1(f)(3) cost-of-living adjustment; §1(j)(3)(B): 'calendar year 2017' base for bracket edges above 12% end / above 22% begin, else 2016 base", "value_year": 2026, "value_2026": "Rev. Proc. 2025-32 section 4.01 (the engine's tax_config_init)", "statute": "§1(f)(3), §1(f)(7), §1(j)(3)(B)", "index": "C-CPI-U", "rounding": { "mode": "down", "step": 50, "applies_to": "increase", "step_by_status": { "mfs": 25, "single": 25 }, "text": "increase rounded to next lowest multiple of $50; $25 for MFS and for unmarried other than HOH/surviving spouse (§1(f)(7)(B) via §1(j)(3)(B)(ii))" }, "base_year": [ 2016, 2017 ], "base_amount": { "single": [ 9525, 38700, 82500, 157500, 200000, 500000 ], "mfj": [ 19050, 77400, 165000, 315000, 400000, 600000 ], "mfs": [ 9525, 38700, 82500, 157500, 200000, 300000 ], "hoh": [ 13600, 51800, 82500, 157500, 200000, 500000 ] }, "notes": [ "The prompt's '$25' example is the MFS/single variant; the general rule is $50." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/1", "title": "26 U.S.C. 1", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "if any increase determined under paragraph (2)(a), section 63(c)(4), section 68(b)(2) [1] or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50", "status": "match" }, { "expect": "not over $19,050 10% of taxable income. over $19,050 but not over $77,400", "status": "match" }, { "expect": "over $165,000 but not over $315,000 $28,179, plus 24% of the excess over $165,000. over $315,000 but not over $400,000", "status": "match" }, { "expect": "over $400,000 but not over $600,000 $91,379, plus 35% of the excess over $400,000", "status": "match" }, { "expect": "not over $13,600 10% of taxable income. over $13,600 but not over $51,800", "status": "match" }, { "expect": "over $157,500 but not over $200,000 $30,698, plus 32% of the excess over $157,500. over $200,000 but not over $500,000 $44,298", "status": "match" }, { "expect": "not over $9,525 10% of taxable income. over $9,525 but not over $38,700 $952.50", "status": "match" }, { "expect": "over $38,700 but not over $82,500 $4,453.50, plus 22% of the excess over $38,700. over $82,500 but not over $157,500 $14,089.50", "status": "match" }, { "expect": "over $200,000 but not over $300,000 $45,689.50, plus 35% of the excess over $200,000. over $300,000 $80,689.50", "status": "match" }, { "expect": "solely for purposes of determining the dollar amounts at which any rate bracket higher than 12 percent ends and at which any rate bracket higher than 22 percent begins", "status": "match" }, { "expect": "subsection (f)(7)(b) shall apply to any unmarried individual other than a surviving spouse or head of household", "status": "match" }, { "expect": "shall be applied by substituting \"$25\" for \"$50\" each place it appears", "status": "match" }, { "expect": "the c-cpi-u for any calendar year is the average of the c-cpi-u as of the close of the 12-month period ending on august 31 of such calendar year", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "ordinary_brackets.single.1", "field": "TaxConfig.ordinary_brackets", "status": "single", "value_2026": 12400, "base_year": 2016, "base_amount": 9525, "step": 25, "edge": 1 }, { "id": "ordinary_brackets.single.2", "field": "TaxConfig.ordinary_brackets", "status": "single", "value_2026": 50400, "base_year": 2016, "base_amount": 38700, "step": 25, "edge": 2 }, { "id": "ordinary_brackets.single.3", "field": "TaxConfig.ordinary_brackets", "status": "single", "value_2026": 105700, "base_year": 2017, "base_amount": 82500, "step": 25, "edge": 3 }, { "id": "ordinary_brackets.single.4", "field": "TaxConfig.ordinary_brackets", "status": "single", "value_2026": 201775, "base_year": 2017, "base_amount": 157500, "step": 25, "edge": 4 }, { "id": "ordinary_brackets.single.5", "field": "TaxConfig.ordinary_brackets", "status": "single", "value_2026": 256225, "base_year": 2017, "base_amount": 200000, "step": 25, "edge": 5 }, { "id": "ordinary_brackets.single.6", "field": "TaxConfig.ordinary_brackets", "status": "single", "value_2026": 640600, "base_year": 2017, "base_amount": 500000, "step": 25, "edge": 6 }, { "id": "ordinary_brackets.mfj.1", "field": "TaxConfig.ordinary_brackets", "status": "mfj", "value_2026": 24800, "base_year": 2016, "base_amount": 19050, "step": 50, "edge": 1 }, { "id": "ordinary_brackets.mfj.2", "field": "TaxConfig.ordinary_brackets", "status": "mfj", "value_2026": 100800, "base_year": 2016, "base_amount": 77400, "step": 50, "edge": 2 }, { "id": "ordinary_brackets.mfj.3", "field": "TaxConfig.ordinary_brackets", "status": "mfj", "value_2026": 211400, "base_year": 2017, "base_amount": 165000, "step": 50, "edge": 3 }, { "id": "ordinary_brackets.mfj.4", "field": "TaxConfig.ordinary_brackets", "status": "mfj", "value_2026": 403550, "base_year": 2017, "base_amount": 315000, "step": 50, "edge": 4 }, { "id": "ordinary_brackets.mfj.5", "field": "TaxConfig.ordinary_brackets", "status": "mfj", "value_2026": 512450, "base_year": 2017, "base_amount": 400000, "step": 50, "edge": 5 }, { "id": "ordinary_brackets.mfj.6", "field": "TaxConfig.ordinary_brackets", "status": "mfj", "value_2026": 768700, "base_year": 2017, "base_amount": 600000, "step": 50, "edge": 6 }, { "id": "ordinary_brackets.mfs.1", "field": "TaxConfig.ordinary_brackets", "status": "mfs", "value_2026": 12400, "base_year": 2016, "base_amount": 9525, "step": 25, "edge": 1 }, { "id": "ordinary_brackets.mfs.2", "field": "TaxConfig.ordinary_brackets", "status": "mfs", "value_2026": 50400, "base_year": 2016, "base_amount": 38700, "step": 25, "edge": 2 }, { "id": "ordinary_brackets.mfs.3", "field": "TaxConfig.ordinary_brackets", "status": "mfs", "value_2026": 105700, "base_year": 2017, "base_amount": 82500, "step": 25, "edge": 3 }, { "id": "ordinary_brackets.mfs.4", "field": "TaxConfig.ordinary_brackets", "status": "mfs", "value_2026": 201775, "base_year": 2017, "base_amount": 157500, "step": 25, "edge": 4 }, { "id": "ordinary_brackets.mfs.5", "field": "TaxConfig.ordinary_brackets", "status": "mfs", "value_2026": 256225, "base_year": 2017, "base_amount": 200000, "step": 25, "edge": 5 }, { "id": "ordinary_brackets.mfs.6", "field": "TaxConfig.ordinary_brackets", "status": "mfs", "value_2026": 384350, "base_year": 2017, "base_amount": 300000, "step": 25, "edge": 6 }, { "id": "ordinary_brackets.hoh.1", "field": "TaxConfig.ordinary_brackets", "status": "hoh", "value_2026": 17700, "base_year": 2016, "base_amount": 13600, "step": 50, "edge": 1 }, { "id": "ordinary_brackets.hoh.2", "field": "TaxConfig.ordinary_brackets", "status": "hoh", "value_2026": 67450, "base_year": 2016, "base_amount": 51800, "step": 50, "edge": 2 }, { "id": "ordinary_brackets.hoh.3", "field": "TaxConfig.ordinary_brackets", "status": "hoh", "value_2026": 105700, "base_year": 2017, "base_amount": 82500, "step": 50, "edge": 3 }, { "id": "ordinary_brackets.hoh.4", "field": "TaxConfig.ordinary_brackets", "status": "hoh", "value_2026": 201750, "base_year": 2017, "base_amount": 157500, "step": 50, "edge": 4 }, { "id": "ordinary_brackets.hoh.5", "field": "TaxConfig.ordinary_brackets", "status": "hoh", "value_2026": 256200, "base_year": 2017, "base_amount": 200000, "step": 50, "edge": 5 }, { "id": "ordinary_brackets.hoh.6", "field": "TaxConfig.ordinary_brackets", "status": "hoh", "value_2026": 640600, "base_year": 2017, "base_amount": 500000, "step": 50, "edge": 6 } ], "edges": "edge k is the upper bound of bracket k (and the lower bound of bracket k + 1): edges 1-2 (the tops of the 10% and 12% brackets) are indexed from 2016, edges 3-6 from 2017 (section 1(j)(3)(B)(i)); the base amounts are the section 1(j)(2) tables for 2018." }, "fed-standard-deduction": { "method": "cpi", "fields": [ "TaxConfig.standard_deduction" ], "establishes": "basic standard deduction (§63(c)(7)(B)(ii)): 2026 16,100 / 32,200 / 24,150. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2024 ($15,750 / $23,625 per §63(c)(7)(A))", "value_year": 2026, "value_2026": "16,100 / 32,200 / 24,150", "statute": "§63(c)(7)(B)(ii)", "index": "C-CPI-U", "rounding": { "mode": "down", "step": 50, "applies_to": "increase", "text": "increase rounded to next lowest multiple of $50" }, "base_year": 2024, "base_amount": { "single": 15750, "mfj": 31500, "hoh": 23625, "mfs": 15750 }, "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/63", "title": "26 U.S.C. 63", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "determined by substituting \"2024\" for \"2016\" in subparagraph (a)(ii) thereof. if any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50", "status": "match" }, { "expect": "by substituting \"$23,625\" for \"$4,400\" in subparagraph (b), and (ii) by substituting \"$15,750\" for \"$3,000\" in subparagraph (c)", "status": "match" }, { "expect": "200 percent of the dollar amount in effect under subparagraph (c) for the taxable year in the case of", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "standard_deduction.single", "field": "TaxConfig.standard_deduction", "status": "single", "value_2026": 16100, "base_year": 2024, "base_amount": 15750 }, { "id": "standard_deduction.mfs", "field": "TaxConfig.standard_deduction", "status": "mfs", "value_2026": 16100, "base_year": 2024, "base_amount": 15750 }, { "id": "standard_deduction.hoh", "field": "TaxConfig.standard_deduction", "status": "hoh", "value_2026": 24150, "base_year": 2024, "base_amount": 23625, "round_applies": "amount", "note": "Rev. Proc. 2025-32 section 4.15: $24,150 = $23,625 + $525. $23,625 is not a multiple of $50, so no increase rounded down to a multiple of $50 gives it; the IRS rounds the amount (and $24,150 is 1.5 x the $16,100 single amount). The engine rounds this amount the same way." }, { "id": "standard_deduction.mfj", "field": "TaxConfig.standard_deduction", "status": "mfj", "value_2026": 32200, "derived": { "from": "standard_deduction.single", "times": 2 } } ] }, "fed-63f-aged-blind": { "method": "cpi", "fields": [ "ADDL_STD_DED_AGED_UNMARRIED_2026", "ADDL_STD_DED_AGED_MARRIED_2026" ], "establishes": "§63(f) additional aged/blind (§63(c)(4), §63(f)): 2026 1,650 married / 2,050 unmarried. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 1987 (§63(c)(4))", "value_year": 2026, "value_2026": "1,650 married / 2,050 unmarried", "statute": "§63(c)(4), §63(f)", "index": "C-CPI-U", "rounding": { "mode": "down", "step": 50, "applies_to": "increase", "text": "next lowest $50 (§1(f)(7)(A) names section 63(c)(4); the MFS $25 rule excludes 63(c)(4))" }, "base_year": 1987, "base_amount": { "married": 600, "unmarried": 750 }, "notes": [ "federal_tax.c:651 scales the blind amount by year_factor without the $50 rounding." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/63", "title": "26 U.S.C. 63", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "\"calendar year 1987\" in the case of the dollar amounts contained in paragraph (2)(b), (2)(c), or (5)(a) or subsection (f)", "status": "match" }, { "expect": "the taxpayer shall be entitled to an additional amount of $600", "status": "match" }, { "expect": "shall be applied by substituting \"$750\" for \"$600\"", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "addl_std_deduction.married", "field": "ADDL_STD_DED_AGED_MARRIED_2026", "status": "married", "value_2026": 1650, "base_year": 1987, "base_amount": 600 }, { "id": "addl_std_deduction.unmarried", "field": "ADDL_STD_DED_AGED_UNMARRIED_2026", "status": "unmarried", "value_2026": 2050, "base_year": 1987, "base_amount": 750 } ] }, "fed-ltcg-breakpoints": { "method": "cpi", "fields": [ "TaxConfig.cg_brackets" ], "establishes": "LTCG 0% / 15% maximum amounts (§1(j)(5)(C)): 2026 see rule ltcg. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2017", "value_year": 2026, "value_2026": "Rev. Proc. 2025-32 section 4.03 (the engine's tax_config_init)", "statute": "§1(j)(5)(C)", "index": "C-CPI-U", "rounding": { "mode": "down", "step": 50, "applies_to": "increase", "text": "next lowest multiple of $50" }, "base_year": 2017, "base_amount": { "mfj": [ 77200, 479000 ], "hoh": [ 51700, 452400 ], "single": [ null, 425800 ] }, "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/1", "title": "26 U.S.C. 1", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "determined by substituting \"calendar year 2017\" for \"calendar year 2016\" in subparagraph (a)(ii) thereof. if any increase under this subparagraph is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. (6) section 15", "status": "match" }, { "expect": "in the case of a joint return or surviving spouse, $77,200, (ii) in the case of an individual who is a head of household (as defined in section 2(b)), $51,700", "status": "match" }, { "expect": "in the case of a joint return or surviving spouse, $479,000", "status": "match" }, { "expect": "in the case of an individual who is the head of a household (as defined in section 2(b)), $452,400, (iii) in the case of any other individual (other than an estate or trust), $425,800", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "cg_brackets.mfj.1", "field": "TaxConfig.cg_brackets", "status": "mfj", "value_2026": 98900, "base_year": 2017, "base_amount": 77200, "edge": 1 }, { "id": "cg_brackets.hoh.1", "field": "TaxConfig.cg_brackets", "status": "hoh", "value_2026": 66200, "base_year": 2017, "base_amount": 51700, "edge": 1 }, { "id": "cg_brackets.single.1", "field": "TaxConfig.cg_brackets", "status": "single", "value_2026": 49450, "edge": 1, "derived": { "from": "cg_brackets.mfj.1", "times": 0.5 } }, { "id": "cg_brackets.mfs.1", "field": "TaxConfig.cg_brackets", "status": "mfs", "value_2026": 49450, "edge": 1, "derived": { "from": "cg_brackets.mfj.1", "times": 0.5 } }, { "id": "cg_brackets.mfj.2", "field": "TaxConfig.cg_brackets", "status": "mfj", "value_2026": 613700, "base_year": 2017, "base_amount": 479000, "edge": 2 }, { "id": "cg_brackets.hoh.2", "field": "TaxConfig.cg_brackets", "status": "hoh", "value_2026": 579600, "base_year": 2017, "base_amount": 452400, "edge": 2 }, { "id": "cg_brackets.single.2", "field": "TaxConfig.cg_brackets", "status": "single", "value_2026": 545500, "base_year": 2017, "base_amount": 425800, "edge": 2 }, { "id": "cg_brackets.mfs.2", "field": "TaxConfig.cg_brackets", "status": "mfs", "value_2026": 306850, "edge": 2, "derived": { "from": "cg_brackets.mfj.2", "times": 0.5 } } ] }, "fed-niit-thresholds": { "method": "fixed", "fields": [ "TaxConfig.niit_threshold" ], "establishes": "NIIT thresholds 250k/200k/125k (§1411(b)): 2026 250,000 / 200,000 / 125,000. No indexing provision.", "value_year": 2026, "value_2026": "250,000 / 200,000 / 125,000", "statute": "§1411(b)", "notes": [ "No inflation clause in §1411 (existing rule niit)." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/1411", "title": "26 U.S.C. 1411", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "in any other case, $200,000", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "niit_threshold.single", "field": "TaxConfig.niit_threshold", "status": "single", "value_2026": 200000 }, { "id": "niit_threshold.mfj", "field": "TaxConfig.niit_threshold", "status": "mfj", "value_2026": 250000 }, { "id": "niit_threshold.mfs", "field": "TaxConfig.niit_threshold", "status": "mfs", "value_2026": 125000 }, { "id": "niit_threshold.hoh", "field": "TaxConfig.niit_threshold", "status": "hoh", "value_2026": 200000 } ] }, "fed-addl-medicare-thresholds": { "method": "fixed", "fields": [ "FedWorkParams.addl_medicare_threshold[0]", "FedWorkParams.addl_medicare_threshold[1]", "FedWorkParams.addl_medicare_threshold[2]" ], "establishes": "Additional Medicare thresholds (§3101(b)(2), §1401(b)(2)): 2026 250,000 / 200,000 / 125,000. No indexing provision.", "value_year": 2026, "value_2026": "250,000 / 200,000 / 125,000", "statute": "§3101(b)(2), §1401(b)(2)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/3101", "title": "26 U.S.C. 3101", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "a tax equal to 0.9 percent of wages which are received with respect to employment", "status": "match" } ], "checked": "2026-09-30" }, { "url": "https://www.law.cornell.edu/uscode/text/26/3102", "title": "26 U.S.C. 3102", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "subsection (a) shall only apply to the extent to which the taxpayer receives wages from the employer in excess of $200,000", "status": "match" } ], "checked": "2026-10-01" } ], "params": [ { "id": "addl_medicare.single", "field": "FedWorkParams.addl_medicare_threshold[2]", "status": "unmarried", "value_2026": 200000 }, { "id": "addl_medicare.mfj", "field": "FedWorkParams.addl_medicare_threshold[0]", "status": "mfj", "value_2026": 250000 }, { "id": "addl_medicare.mfs", "field": "FedWorkParams.addl_medicare_threshold[1]", "status": "mfs", "value_2026": 125000 }, { "id": "addl_medicare_withholding", "field": "FedWorkParams.addl_medicare_withholding_threshold", "status": "all", "value_2026": 200000 } ] }, "fed-ss-benefit-thresholds": { "method": "fixed", "fields": [ "compute_ss_taxable_amount_v2 (25,000/32,000; 34,000/44,000)" ], "establishes": "SS benefit base / adjusted base (§86(c)): 2026 25k/32k/0; 34k/44k/0. No indexing provision.", "value_year": 2026, "value_2026": "25k/32k/0; 34k/44k/0", "statute": "§86(c)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/86", "title": "26 U.S.C. 86", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "(a) except as otherwise provided in this paragraph, $25,000, (b) $32,000 in the case of a joint return, and (c) zero", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "ss_base_amount.unmarried", "field": "compute_ss_taxable_amount_v2", "status": "unmarried", "value_2026": 25000 }, { "id": "ss_base_amount.mfj", "field": "compute_ss_taxable_amount_v2", "status": "mfj", "value_2026": 32000 }, { "id": "ss_adjusted_base_amount.unmarried", "field": "compute_ss_taxable_amount_v2", "status": "unmarried", "value_2026": 34000 }, { "id": "ss_adjusted_base_amount.mfj", "field": "compute_ss_taxable_amount_v2", "status": "mfj", "value_2026": 44000 } ] }, "fed-capital-loss-limit": { "method": "fixed", "fields": [ "CAPITAL_LOSS_LIMIT", "CAPITAL_LOSS_LIMIT_MFS" ], "establishes": "capital loss limit (§1211(b)): 2026 3,000 / 1,500 MFS. No indexing provision.", "value_year": 2026, "value_2026": "3,000 / 1,500 MFS", "statute": "§1211(b)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/1211", "title": "26 U.S.C. 1211", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "the lower of- (1) $3,000 ($1,500 in the case of a married individual filing a separate return)", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "capital_loss_limit", "field": "CAPITAL_LOSS_LIMIT", "status": "all", "value_2026": 3000 }, { "id": "capital_loss_limit.mfs", "field": "CAPITAL_LOSS_LIMIT_MFS", "status": "mfs", "value_2026": 1500 } ] }, "fed-oasdi-wage-base": { "method": "awi", "fields": [ "FedWorkParams.wage_base" ], "establishes": "OASDI wage base (42 U.S.C. 430(b)): 2026 184,500. AWI ratio vs 1992 x $60,600 (42 USC 430(b)); only moves in a COLA year", "value_year": 2026, "value_2026": "184,500", "statute": "42 U.S.C. 430(b)", "index": "AWI (42 U.S.C. 430(b)): national average wage index ratio vs 1992 times $60,600; changes only in a year with a benefit COLA", "rounding": { "mode": "nearest", "step": 300, "applies_to": "amount", "tie": "up", "text": "nearest $300 (x.5 -> up)" }, "base_year": 1992, "base_amount": { "all": 60600 }, "notes": [ "SSA publishes it each October/November (FR notice); a projection must use the AWI path, not CPI." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/42/430", "title": "42 U.S.C. 430", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "with such product, if not a multiple of $300, being rounded to the next higher multiple of $300 where such product is a multiple of $150 but not of $300 and to the nearest multiple of $300 in any other case", "status": "match" }, { "expect": "(1) $60,600, and (2) the ratio of (a) the national average wage index", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "oasdi_wage_base", "field": "FedWorkParams.wage_base", "status": "all", "value_2026": 184500, "base_year": 1992, "base_amount": 60600 } ] }, "fed-earnings-test-exempt": { "method": "awi", "fields": [ "FedWorkParams.earnings_test_exempt[0] (monthly x 12)", "FedWorkParams.earnings_test_exempt[1] (monthly x 12)" ], "establishes": "earnings-test exempt amounts (42 U.S.C. 403(f)(8)(B)): 2026 24,480 / 65,160. AWI ratio vs 1992 (lower) / 2000 (higher), monthly amounts", "value_year": 2026, "value_2026": "24,480 / 65,160 a year (2,040 / 5,430 a month)", "statute": "42 U.S.C. 403(f)(8)(B)", "index": "AWI (42 U.S.C. 403(f)(8)(B)): monthly exempt amounts, ratio vs 1992 (lower) / 2000 (higher)", "rounding": { "mode": "nearest", "step": 10, "applies_to": "monthly amount", "tie": "up", "text": "monthly amount to nearest $10 (x5 -> up); annual = 12x" }, "base_year": [ 1992, 2000 ], "base_amount": { "lower_monthly": 670, "higher_monthly": 2500 }, "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/42/403", "title": "42 U.S.C. 403", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "with such product, if not a multiple of $10, being rounded to the next higher multiple of $10 where such product is a multiple of $5 but not of $10", "status": "match" }, { "expect": "for each month of any taxable year ending after 2001 and before 2003, $2,500.00", "status": "match" } ], "checked": "2026-09-30" }, { "url": "https://www.ssa.gov/oact/cola/rteahistory.html", "title": "Exempt amounts under the earnings test, 1975-1999", "publisher": "Social Security Administration", "kind": "data", "official": true, "establishes": "The 1994 lower exempt amount the statute indexes from ($8,040 a year, $670 a month).", "claims": [ { "expect": "1994 8,040 11,160", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "earnings_test.lower_monthly", "field": "FedWorkParams.earnings_test_exempt[0] (monthly x 12)", "status": "all", "value_2026": 2040, "base_year": 1992, "base_amount": 670 }, { "id": "earnings_test.higher_monthly", "field": "FedWorkParams.earnings_test_exempt[1] (monthly x 12)", "status": "all", "value_2026": 5430, "base_year": 2000, "base_amount": 2500 } ] }, "fed-se-floor": { "method": "fixed", "fields": [ "FedWorkParams.se_floor" ], "establishes": "SE $400 floor (§1402(b)(2)): 2026 400. No indexing provision.", "value_year": 2026, "value_2026": "400", "statute": "§1402(b)(2)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/1402", "title": "26 U.S.C. 1402", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "if such net earnings for the taxable year are less than $400", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "se_floor", "field": "FedWorkParams.se_floor", "status": "all", "value_2026": 400 } ] }, "fed-se-rates": { "method": "fixed", "fields": [ "FedWorkParams.oasdi_rate", "FedWorkParams.hi_rate", "FedWorkParams.se_factor" ], "establishes": "SE rates 12.4% / 2.9%, 92.35% factor (§1401(a)-(b), §1402(a)(12)): 2026 0.124 / 0.029 / 0.9235. No indexing provision.", "value_year": 2026, "value_2026": "0.124 / 0.029 / 0.9235", "statute": "§1401(a)-(b), §1402(a)(12)", "rate_only": true, "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/1401", "title": "26 U.S.C. 1401", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "a tax equal to 12.4 percent of the amount of the self-employment income", "status": "match" } ], "checked": "2026-09-30" } ] }, "fed-ftc-904j-ceiling": { "method": "fixed", "fields": [ "FedWorkParams.ftc_election_ceiling[0]", "FedWorkParams.ftc_election_ceiling[1]" ], "establishes": "FTC no-1116 election ceiling (§904(j)(2)(B)): 2026 300 / 600 joint. No indexing provision.", "value_year": 2026, "value_2026": "300 / 600 joint", "statute": "§904(j)(2)(B)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/904", "title": "26 U.S.C. 904", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "does not exceed $300 ($600 in the case of a joint return)", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "ftc_904j", "field": "FedWorkParams.ftc_election_ceiling[1]", "status": "all", "value_2026": 300 }, { "id": "ftc_904j.mfj", "field": "FedWorkParams.ftc_election_ceiling[0]", "status": "mfj", "value_2026": 600 } ] }, "fed-amt-exemption": { "method": "cpi", "fields": [ "FedWorkParams.amt_exemption[0]", "FedWorkParams.amt_exemption[1]", "FedWorkParams.amt_exemption[2]" ], "establishes": "AMT exemption (§55(d)(4)(B)): 2026 140,200 / 90,100 / 70,100. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2017 for $109,400 / $70,300; MFS = 50% of MFJ", "value_year": 2026, "value_2026": "140,200 / 90,100 / 70,100", "statute": "§55(d)(4)(B)", "index": "C-CPI-U", "rounding": { "mode": "nearest", "step": 100, "applies_to": "amount", "text": "nearest multiple of $100" }, "base_year": 2017, "base_amount": { "mfj": 109400, "single": 70300 }, "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/55", "title": "26 U.S.C. 55", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "\"calendar year 2017\", in the case of the $109,400 amount in subparagraph (a)(i)(i) and the $70,300 amount in subparagraph (a)(i)(ii)", "status": "match" }, { "expect": "by substituting \"$109,400\" for \"$78,750\" in subparagraph (a), and (ii) by substituting \"$70,300\" for \"$50,600\" in subparagraph (b)", "status": "match" }, { "expect": "any increased amount determined under clause (i) shall be rounded to the nearest multiple of $100", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "amt_exemption.mfj", "field": "FedWorkParams.amt_exemption[0]", "status": "mfj", "value_2026": 140200, "base_year": 2017, "base_amount": 109400 }, { "id": "amt_exemption.single", "field": "FedWorkParams.amt_exemption[2]", "status": "unmarried", "value_2026": 90100, "base_year": 2017, "base_amount": 70300 }, { "id": "amt_exemption.mfs", "field": "FedWorkParams.amt_exemption[1]", "status": "mfs", "value_2026": 70100, "derived": { "from": "amt_exemption.mfj", "times": 0.5 } } ] }, "fed-amt-phaseout-threshold": { "method": "cpi", "fields": [ "FedWorkParams.amt_phaseout[0]", "FedWorkParams.amt_phaseout[1]", "FedWorkParams.amt_phaseout[2]" ], "establishes": "AMT phase-out threshold (§55(d)(4)(A)(ii), (B) as amended by P.L. 119-21 §70107): 2026 1,000,000 MFJ / 500,000 other & MFS. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2025, first adjusted in 2027 (not adjusted before 2027); unmarried and MFS = 50% of the MFJ amount", "value_year": 2026, "value_2026": "1,000,000 MFJ / 500,000 other & MFS", "statute": "§55(d)(4)(A)(ii), (B) as amended by P.L. 119-21 §70107", "index": "C-CPI-U", "rounding": { "mode": "nearest", "step": 100, "applies_to": "amount", "text": "nearest multiple of $100" }, "base_year": 2025, "base_amount": { "mfj": 1000000, "single": 500000 }, "first_adjusted_year": 2027, "notes": [ "Phase-out rate 50% (was 25%) from 2026." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/55", "title": "26 U.S.C. 55", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "(2026, in the case of the $1,000,000 amount in subparagraph (a)(ii)(i))", "status": "match" }, { "expect": "by substituting \"$1,000,000\" for \"$150,000\" in subparagraph (a), (ii) by substituting \"50 percent of the dollar amount applicable under subparagraph (a)\" for \"$112,500\"", "status": "match" }, { "expect": "\"calendar year 2025\", in the case of the $1,000,000 amount in subparagraph (a)(ii)(i)", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "amt_phaseout.mfj", "field": "FedWorkParams.amt_phaseout[0]", "status": "mfj", "value_2026": 1000000, "base_year": 2025, "base_amount": 1000000 }, { "id": "amt_phaseout.single", "field": "FedWorkParams.amt_phaseout[2]", "status": "unmarried", "value_2026": 500000, "derived": { "from": "amt_phaseout.mfj", "times": 0.5 } }, { "id": "amt_phaseout.mfs", "field": "FedWorkParams.amt_phaseout[1]", "status": "mfs", "value_2026": 500000, "derived": { "from": "amt_phaseout.mfj", "times": 0.5 } } ] }, "fed-amt-28-breakpoint": { "method": "cpi", "fields": [ "FedWorkParams.amt_breakpoint[0]", "FedWorkParams.amt_breakpoint[1]" ], "establishes": "AMT 28% breakpoint (§55(d)(3)): 2026 244,500 / 122,250 MFS. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2011 ($175,000)", "value_year": 2026, "value_2026": "244,500 / 122,250 MFS", "statute": "§55(d)(3)", "index": "C-CPI-U", "rounding": { "mode": "nearest", "step": 100, "applies_to": "amount", "text": "nearest multiple of $100" }, "base_year": 2011, "base_amount": { "all": 175000, "mfs": 87500 }, "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/55", "title": "26 U.S.C. 55", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "determined by substituting \"calendar year 2011\" for \"calendar year 2016\" in subparagraph (a)(ii) thereof", "status": "match" }, { "expect": "26 percent of so much of the taxable excess as does not exceed $175,000", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "amt_breakpoint.all", "field": "FedWorkParams.amt_breakpoint[0]", "status": "all", "value_2026": 244500, "base_year": 2011, "base_amount": 175000 }, { "id": "amt_breakpoint.mfs", "field": "FedWorkParams.amt_breakpoint[1]", "status": "mfs", "value_2026": 122250, "derived": { "from": "amt_breakpoint.all", "times": 0.5 } } ] }, "fed-qbi-threshold": { "method": "cpi", "fields": [ "FedWorkParams.qbi_threshold[0]", "FedWorkParams.qbi_threshold[1]", "FedWorkParams.qbi_threshold[2]" ], "establishes": "QBI threshold (§199A(e)(2)(B)): 2026 201,750 / 201,775 MFS / 403,500 MFJ. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2017 ($157,500; joint 200%)", "value_year": 2026, "value_2026": "201,750 / 201,775 MFS / 403,500 MFJ", "statute": "§199A(e)(2)(B)", "index": "C-CPI-U", "rounding": { "mode": "down", "step": 50, "applies_to": "increase", "step_by_status": { "mfs": 25, "single": 25 }, "as_in": "§1(f)(7)", "text": "as §1(f)(7): next lowest $50 ($25 MFS)" }, "base_year": 2017, "base_amount": { "single": 157500, "mfj": "200 percent of the single amount" }, "notes": [ "Unchanged by OBBBA." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/199A", "title": "26 U.S.C. 199A", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "the amount of any increase under the preceding sentence shall be rounded as provided in section 1(f)(7)", "status": "match" }, { "expect": "means $157,500 (200 percent of such amount in the case of a joint return)", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "qbi_threshold.single", "field": "FedWorkParams.qbi_threshold[2]", "status": "unmarried", "value_2026": 201750, "base_year": 2017, "base_amount": 157500 }, { "id": "qbi_threshold.mfs", "field": "FedWorkParams.qbi_threshold[1]", "status": "mfs", "value_2026": 201775, "base_year": 2017, "base_amount": 157500, "step": 25 }, { "id": "qbi_threshold.mfj", "field": "FedWorkParams.qbi_threshold[0]", "status": "mfj", "value_2026": 403500, "derived": { "from": "qbi_threshold.single", "times": 2 } } ] }, "fed-qbi-phase-in-range": { "method": "fixed", "fields": [ "FedWorkParams.qbi_phase_in[0]", "FedWorkParams.qbi_phase_in[1]" ], "establishes": "QBI phase-in range (§199A(b)(3)(B), (d)(3)): 2026 75,000 / 150,000 joint. No indexing provision.", "value_year": 2026, "value_2026": "75,000 / 150,000 joint", "statute": "§199A(b)(3)(B), (d)(3)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/199A", "title": "26 U.S.C. 199A", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "plus $75,000 ($150,000 in the case of a joint return)", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "qbi_phase_in", "field": "FedWorkParams.qbi_phase_in[1]", "status": "all", "value_2026": 75000 }, { "id": "qbi_phase_in.mfj", "field": "FedWorkParams.qbi_phase_in[0]", "status": "mfj", "value_2026": 150000 } ] }, "fed-qbi-minimum": { "method": "cpi", "fields": [ "FedWorkParams.qbi_minimum", "FedWorkParams.qbi_minimum_active" ], "establishes": "QBI minimum deduction / active-QBI floor (§199A(i)(3)): 2026 400 / 1,000. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2025, from taxable years beginning after 2026", "value_year": 2026, "value_2026": "400 / 1,000", "statute": "§199A(i)(3)", "index": "C-CPI-U", "rounding": { "mode": "nearest", "step": 5, "applies_to": "increase", "text": "nearest multiple of $5" }, "base_year": 2025, "base_amount": { "all": 400, "active_qbi_floor": 1000 }, "first_adjusted_year": 2027, "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/199A", "title": "26 U.S.C. 199A", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "if any increase under this paragraph is not a multiple of $5, such increase shall be rounded to the nearest multiple of $5", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "qbi_minimum", "field": "FedWorkParams.qbi_minimum", "status": "all", "value_2026": 400, "base_year": 2025, "base_amount": 400 }, { "id": "qbi_minimum_active_floor", "field": "FedWorkParams.qbi_minimum_active", "status": "all", "value_2026": 1000, "base_year": 2025, "base_amount": 1000 } ] }, "fed-salt-cap": { "method": "scheduled", "fields": [ "FED_SALT_CAP_2025", "FED_SALT_CAP_2026", "federal_salt_cap" ], "establishes": "SALT cap (§164(b)(7)(A)): 2026 40,400 (2026). 101% of prior year 2027-2029; $10,000 from 2030", "value_year": 2026, "value_2026": "40,400 (2026)", "statute": "§164(b)(7)(A)", "schedule": { "2027": 40804, "2028": 41212.04, "2029": 41624.1604, "2030": 10000 }, "after_schedule": "fixed", "schedule_rule": { "multiply_prior": 1.01, "years": [ 2027, 2029 ], "rounding": "none stated" }, "notes": [ "Statute gives no rounding; 2027 = 40,804 by arithmetic (not quoted)." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/164", "title": "26 U.S.C. 164", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year, and (iv) in the case of any taxable year beginning after calendar year 2029, $10,000", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "salt_cap", "field": "FED_SALT_CAP_2026", "status": "all", "value_2026": 40400, "schedule": { "2027": 40804, "2028": 41212.04, "2029": 41624.1604, "2030": 10000 } } ] }, "fed-salt-phasedown-threshold": { "method": "scheduled", "fields": [ "FED_SALT_THRESHOLD_2025", "FED_SALT_THRESHOLD_2026", "federal_salt_cap" ], "establishes": "SALT phase-down threshold (§164(b)(7)(B)): 2026 505,000 (2026). 101% of prior year after 2026; phase-down applies only to years before 2030", "value_year": 2026, "value_2026": "505,000 (2026)", "statute": "§164(b)(7)(B)", "schedule": { "2027": 510050, "2028": 515150.5, "2029": 520302.005 }, "after_schedule": "not applicable from 2030 (the $10,000 limit has no phase-down)", "schedule_rule": { "multiply_prior": 1.01, "years": [ 2027, 2029 ], "rounding": "none stated" }, "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/164", "title": "26 U.S.C. 164", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "in the case of any taxable year beginning in calendar year 2026, $505,000", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "salt_threshold", "field": "FED_SALT_THRESHOLD_2026", "status": "all", "value_2026": 505000, "schedule": { "2027": 510050, "2028": 515150.5, "2029": 520302.005, "2030": 0 } } ] }, "fed-salt-floor": { "method": "fixed", "fields": [ "FED_SALT_FLOOR" ], "establishes": "SALT floor (§164(b)(7)(B)(iii)): 2026 10,000. No indexing provision.", "value_year": 2026, "value_2026": "10,000", "statute": "§164(b)(7)(B)(iii)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/164", "title": "26 U.S.C. 164", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "shall not result in the applicable limitation amount being less than $10,000", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "salt_floor", "field": "FED_SALT_FLOOR", "status": "all", "value_2026": 10000 } ] }, "fed-senior-deduction": { "method": "scheduled", "fields": [ "OBBBA_SENIOR_DEDUCTION_AMOUNT", "OBBBA_SENIOR_LAST_YEAR" ], "establishes": "senior deduction (§151(d)(5)(C)): 2026 6,000; phase-out 6% over 75,000 / 150,000. none (fixed amount and thresholds)", "value_year": 2026, "value_2026": "6,000; phase-out 6% over 75,000 / 150,000", "statute": "§151(d)(5)(C)", "schedule": { "2027": 6000, "2028": 6000, "2029": 0 }, "after_schedule": "fixed", "notes": [ "Fixed in law AND expires after 2028." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/151", "title": "26 U.S.C. 151", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "in the case of a taxable year beginning before january 1, 2029, there shall be allowed a deduction in an amount equal to $6,000", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "senior_deduction", "field": "OBBBA_SENIOR_DEDUCTION_AMOUNT", "status": "all", "value_2026": 6000, "schedule": { "2027": 6000, "2028": 6000, "2029": 0 } } ] }, "fed-tips-cap": { "method": "scheduled", "fields": [ "FedWorkParams.tips_cap" ], "establishes": "tips cap (§224(b), (h)): 2026 25,000; phase-out 150k/300k. No indexing provision.", "value_year": 2026, "value_2026": "25,000; phase-out 150k/300k", "statute": "§224(b), (h)", "schedule": { "2027": 25000, "2028": 25000, "2029": 0 }, "after_schedule": "fixed", "notes": [ "Fixed amount; expires after 2028." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/224", "title": "26 U.S.C. 224", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "no deduction shall be allowed under this section for any taxable year beginning after december 31, 2028", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "tips_cap", "field": "FedWorkParams.tips_cap", "status": "all", "value_2026": 25000, "schedule": { "2027": 25000, "2028": 25000, "2029": 0 } } ] }, "fed-overtime-cap": { "method": "scheduled", "fields": [ "FedWorkParams.overtime_cap[0]", "FedWorkParams.overtime_cap[1]" ], "establishes": "overtime cap (§225(b), (g)): 2026 12,500 / 25,000 joint; phase-out 150k/300k. No indexing provision.", "value_year": 2026, "value_2026": "12,500 / 25,000 joint; phase-out 150k/300k", "statute": "§225(b), (g)", "schedule": { "2027": { "single": 12500, "mfj": 25000 }, "2028": { "single": 12500, "mfj": 25000 }, "2029": { "single": 0, "mfj": 0 } }, "after_schedule": "fixed", "notes": [ "Fixed amount; expires after 2028." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/225", "title": "26 U.S.C. 225", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "shall not exceed $12,500 ($25,000 in the case of a joint return)", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "overtime_cap", "field": "FedWorkParams.overtime_cap[1]", "status": "all", "value_2026": 12500, "schedule": { "2027": 12500, "2028": 12500, "2029": 0 } }, { "id": "overtime_cap.mfj", "field": "FedWorkParams.overtime_cap[0]", "status": "mfj", "value_2026": 25000, "schedule": { "2027": 25000, "2028": 25000, "2029": 0 } } ] }, "fed-170p-cap": { "method": "fixed", "fields": [ "FED_170P_CAP", "FED_170P_CAP_JOINT" ], "establishes": "§170(p) non-itemizer charity (§170(p)): 2026 1,000 / 2,000 joint. No indexing provision.", "value_year": 2026, "value_2026": "1,000 / 2,000 joint", "statute": "§170(p)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/170", "title": "26 U.S.C. 170", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "not in excess of 1,000 ($2,000 in the case of a joint return)", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "charity_170p", "field": "FED_170P_CAP", "status": "all", "value_2026": 1000 }, { "id": "charity_170p.mfj", "field": "FED_170P_CAP_JOINT", "status": "mfj", "value_2026": 2000 } ] }, "fed-charity-floor-rate": { "method": "fixed", "fields": [ "FED_CHARITY_FLOOR_RATE" ], "establishes": "charity 0.5% floor (§170(b)(1)(I)): 2026 0.5% of contribution base. No indexing provision.", "value_year": 2026, "value_2026": "0.5% of contribution base", "statute": "§170(b)(1)(I)", "rate_only": true, "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/170", "title": "26 U.S.C. 170", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "exceeds 0.5 percent of the taxpayer's contribution base for the taxable year", "status": "match" } ], "checked": "2026-09-30" } ] }, "fed-irmaa-floors": { "method": "cpi", "fields": [ "IRMAAConfig.brackets[].magi_floor" ], "establishes": "IRMAA income floors (42 U.S.C. 1395r(i)(5)): 2026 109k..500k single / 218k..750k MFJ. CPI-U (not chained) Sept-Aug average vs Aug 2006 (Aug 2018 base for 2020+); the $500,000 tier is frozen, then indexed after 2027 from Aug 2026", "value_year": 2026, "value_2026": "109k..500k single / 218k..750k MFJ", "statute": "42 U.S.C. 1395r(i)(5)", "index": "CPI-U (all items, U.S. city average; not chained), the average of the 12 months ending August of the year before; base the 12 months ending August 2018 (tiers 1-4) and August 2026 (the $500,000 tier, held at $500,000 through 2027)", "rounding": { "mode": "nearest", "step": 1000, "applies_to": "amount", "text": "nearest multiple of $1,000" }, "base_year": [ 2018, 2026 ], "base_amount": { "single": [ 85000, 107000, 133500, 160000, 500000 ] }, "notes": [ "Premium-year floors apply to MAGI from 2 years earlier." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/42/1395r", "title": "42 U.S.C. 1395r", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "if any dollar amount after being increased under subparagraph (a) or (c) is not a multiple of $1,000, such dollar amount shall be rounded to the nearest multiple of $1,000", "status": "match" }, { "expect": "$80,000 (or, beginning with 2018, $85,000)", "status": "match" }, { "expect": "more than $85,000 but not more than $107,000 35 percent more than $107,000 but not more than $133,500 50 percent more than $133,500 but not more than $160,000 65 percent more than $160,000 but less than $500,000 80 percent at least $500,000 85 percent", "status": "match" }, { "expect": "twice the dollar amounts otherwise applicable under clause (i) for the calendar year", "status": "match" }, { "expect": "shall be applied by substituting dollar amounts which are 150 percent of such dollar amounts for the calendar year", "status": "match" }, { "expect": "by reducing each of the dollar amounts otherwise applicable under such clause for the calendar year by the threshold amount for such year applicable to an unmarried individual", "status": "match" }, { "expect": "(or, in the case of a calendar year beginning with 2020, august 2018)", "status": "match" }, { "expect": "subparagraph (a) shall not apply with respect to each dollar amount in paragraph (3) of $500,000", "status": "match" }, { "expect": "in the case of any calendar year beginning after 2027, each dollar amount in paragraph (3) of $500,000 shall be increased", "status": "match" }, { "expect": "for the 12-month period ending with august 2026", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "irmaa.single.1", "field": "IRMAAConfig.brackets[].magi_floor", "status": "single", "value_2026": 109000, "base_year": 2018, "base_amount": 85000, "tier": 1 }, { "id": "irmaa.single.2", "field": "IRMAAConfig.brackets[].magi_floor", "status": "single", "value_2026": 137000, "base_year": 2018, "base_amount": 107000, "tier": 2 }, { "id": "irmaa.single.3", "field": "IRMAAConfig.brackets[].magi_floor", "status": "single", "value_2026": 171000, "base_year": 2018, "base_amount": 133500, "tier": 3 }, { "id": "irmaa.single.4", "field": "IRMAAConfig.brackets[].magi_floor", "status": "single", "value_2026": 205000, "base_year": 2018, "base_amount": 160000, "tier": 4 }, { "id": "irmaa.single.5", "field": "IRMAAConfig.brackets[].magi_floor", "status": "single", "value_2026": 500000, "base_year": 2026, "base_amount": 500000, "tier": 5, "held_through": 2027 }, { "id": "irmaa.mfj.1", "field": "IRMAAConfig.brackets[].magi_floor", "status": "mfj", "value_2026": 218000, "tier": 1, "derived": { "from": "irmaa.single.1", "times": 2 } }, { "id": "irmaa.mfj.2", "field": "IRMAAConfig.brackets[].magi_floor", "status": "mfj", "value_2026": 274000, "tier": 2, "derived": { "from": "irmaa.single.2", "times": 2 } }, { "id": "irmaa.mfj.3", "field": "IRMAAConfig.brackets[].magi_floor", "status": "mfj", "value_2026": 342000, "tier": 3, "derived": { "from": "irmaa.single.3", "times": 2 } }, { "id": "irmaa.mfj.4", "field": "IRMAAConfig.brackets[].magi_floor", "status": "mfj", "value_2026": 410000, "tier": 4, "derived": { "from": "irmaa.single.4", "times": 2 } }, { "id": "irmaa.mfj.5", "field": "IRMAAConfig.brackets[].magi_floor", "status": "mfj", "value_2026": 750000, "tier": 5, "derived": { "from": "irmaa.single.5", "times": 1.5 } }, { "id": "irmaa.mfs.1", "field": "IRMAAConfig.brackets[].magi_floor", "status": "mfs", "value_2026": 109000, "tier": 1, "derived": { "from": "irmaa.single.1", "times": 1 } }, { "id": "irmaa.mfs.2", "field": "IRMAAConfig.brackets[].magi_floor", "status": "mfs", "value_2026": 391000, "tier": 2, "derived": { "from": "irmaa.single.5", "times": 1, "minus": "irmaa.single.1" } } ], "derived": "joint returns: twice the individual amounts, 150 percent of the $500,000 tier (1395r(i)(3)(C)(ii)); a married individual filing separately who lived with the spouse: each individual amount reduced by the individual threshold (1395r(i)(3)(C)(iii)), so the surcharge starts above the threshold and the top tier at $500,000 less it." }, "fed-qcd-limits": { "method": "cpi", "fields": [ "QCD_ANNUAL_LIMIT_2026", "FED_QCD_SPLIT_INTEREST_2026" ], "establishes": "QCD annual limit / split-interest (§408(d)(8)(G)): 2026 111,000 / 55,000. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2022, taxable years after 2023", "value_year": 2026, "value_2026": "111,000 / 55,000", "statute": "§408(d)(8)(G)", "index": "C-CPI-U", "rounding": { "mode": "nearest", "step": 1000, "applies_to": "amount", "text": "nearest multiple of $1,000" }, "base_year": 2022, "base_amount": { "qcd": 100000, "split_interest": 50000 }, "notes": [ "rmd.c:127 and federal_tax.c:1039 round to nearest $1,000 - consistent with the statute." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/408", "title": "26 U.S.C. 408", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "if any dollar amount increased under clause (i) is not a multiple of $1,000, such dollar amount shall be rounded to the nearest multiple of $1,000", "status": "match" }, { "expect": "which does not exceed $100,000 shall not be includible in gross income", "status": "match" }, { "expect": "with respect to which an election under this subparagraph is made does not exceed $50,000", "status": "match" }, { "expect": "determined by substituting \"calendar year 2022\" for \"calendar year 2016\" in subparagraph (a)(ii) thereof", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "qcd_limit", "field": "QCD_ANNUAL_LIMIT_2026", "status": "all", "value_2026": 111000, "base_year": 2022, "base_amount": 100000 }, { "id": "qcd_split_interest", "field": "FED_QCD_SPLIT_INTEREST_2026", "status": "all", "value_2026": 55000, "base_year": 2022, "base_amount": 50000 } ] }, "fed-senior-phaseout-thresholds": { "method": "fixed", "fields": [ "OBBBA_SENIOR_PHASEOUT_THRESHOLD_SINGLE", "OBBBA_SENIOR_PHASEOUT_THRESHOLD_MFJ" ], "establishes": "senior phase-out thresholds (§151(d)(5)(C)(iii)): 2026 75,000 / 150,000. No indexing provision.", "value_year": 2026, "value_2026": "75,000 / 150,000", "statute": "§151(d)(5)(C)(iii)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/151", "title": "26 U.S.C. 151", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "reduced (but not below zero) by 6 percent of so much of the taxpayer's modified adjusted gross income as exceeds $75,000", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "senior_phaseout.unmarried", "field": "OBBBA_SENIOR_PHASEOUT_THRESHOLD_SINGLE", "status": "unmarried", "value_2026": 75000 }, { "id": "senior_phaseout.mfj", "field": "OBBBA_SENIOR_PHASEOUT_THRESHOLD_MFJ", "status": "mfj", "value_2026": 150000 } ] }, "fed-ctc": { "method": "cpi", "fields": [], "establishes": "CTC per child (§24(i)(2)-(3)): 2026 2,200. C-CPI-U, §1(f)(3) cost-of-living adjustment, base 2024, taxable years after 2025", "value_year": 2026, "value_2026": "2,200", "statute": "§24(i)(2)-(3)", "index": "C-CPI-U", "rounding": { "mode": "down", "step": 100, "applies_to": "increase", "text": "next lowest multiple of $100" }, "base_year": 2024, "base_amount": { "all": 2200 }, "notes": [ "Not in the federal engine (credits are out of 2.0 scope); frontend/js/calc/constants-2026.js carries it for the site pages." ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/24", "title": "26 U.S.C. 24", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "if any increase under this subsection is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "ctc", "field": "not in the federal engine (frontend constants-2026.js)", "status": "all", "value_2026": 2200, "base_year": 2024, "base_amount": 2200 } ] }, "fed-6654-110pct-trigger": { "method": "fixed", "fields": [ "FED_6654_HIGH_AGI", "FED_6654_HIGH_AGI_MFS" ], "establishes": "estimated-tax 110% AGI trigger (§6654(d)(1)(C)): 2026 150,000 / 75,000 MFS. No indexing provision.", "value_year": 2026, "value_2026": "150,000 / 75,000 MFS", "statute": "§6654(d)(1)(C)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/6654", "title": "26 U.S.C. 6654", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "exceeds $150,000, clause (ii) of subparagraph (b) shall be applied by substituting \"110 percent\" for \"100 percent\"", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "est_high_agi", "field": "FED_6654_HIGH_AGI", "status": "all", "value_2026": 150000 }, { "id": "est_high_agi.mfs", "field": "FED_6654_HIGH_AGI_MFS", "status": "mfs", "value_2026": 75000 } ] }, "fed-6654-de-minimis": { "method": "fixed", "fields": [ "FED_6654_DE_MINIMIS" ], "establishes": "estimated-tax penalty de minimis (§6654(e)(1)): no addition to tax when the year's tax less withholding is under $1,000. No indexing provision.", "value_year": 2026, "value_2026": "1,000", "statute": "§6654(e)(1)", "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/6654", "title": "26 U.S.C. 6654", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "reduced by the credit allowable under section 31, is less than $1,000", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "est_de_minimis", "field": "FED_6654_DE_MINIMIS", "status": "all", "value_2026": 1000 } ] }, "fed-tax-table-ceiling": { "method": "unknown", "fields": [ "FED_TAX_TABLE_CEILING" ], "establishes": "Tax Table ceiling (§3 (tables authorised), i1040 line 16): 2026 100,000. administrative (IRS instructions), not statutory", "value_year": 2026, "value_2026": "100,000", "statute": "§3 (tables authorised), i1040 line 16", "notes": [ "Administrative. §3 lets the Secretary prescribe tables but sets no ceiling. Not indexed in practice (it has stayed $100,000), but no source commits to that." ], "sources": [ { "url": "https://www.irs.gov/pub/irs-pdf/i1040gi.pdf", "title": "Instructions for Form 1040 (2025)", "publisher": "Internal Revenue Service", "kind": "instructions", "official": true, "claims": [ { "expect": "if your taxable income is less than $100,000, you must use the tax table", "status": "match" } ], "checked": "2026-09-30" } ], "params": [ { "id": "tax_table_ceiling", "field": "FED_TAX_TABLE_CEILING", "status": "all", "value_2026": 100000 } ] }, "fed-tips-overtime-phaseout": { "method": "fixed", "fields": [ "FedWorkParams.tips_overtime_phase_out" ], "establishes": "tips and overtime deduction phase-out thresholds (§224(b)(2), §225(b)(2)): $150,000 / $300,000 joint, fixed amounts (the deductions themselves end after 2028: rules fed-tips-cap, fed-overtime-cap)", "value_year": 2026, "value_2026": "150,000 / 300,000 joint", "statute": "§224(b)(2), §225(b)(2)", "params": [ { "id": "tips_overtime_phase_out.mfj", "field": "FedWorkParams.tips_overtime_phase_out[0]", "status": "mfj", "value_2026": 300000 }, { "id": "tips_overtime_phase_out", "field": "FedWorkParams.tips_overtime_phase_out[1]", "status": "all", "value_2026": 150000 } ], "sources": [ { "url": "https://www.law.cornell.edu/uscode/text/26/224", "title": "26 U.S.C. 224", "publisher": "Legal Information Institute (U.S. Code text)", "kind": "statute", "official": true, "claims": [ { "expect": "by which the taxpayer's modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return)", "status": "match" } ], "checked": "2026-10-01" } ] }, "fed-ftc-adjustment-exception": { "method": "fixed", "fields": [ "FedWorkParams.ftc_adjustment_exception" ], "establishes": "Form 1116 adjustment exception: no rate-differential adjustment when foreign capital-gain distributions plus foreign qualified dividends are under $20,000 (i1116). An instructions figure the statute does not index; held at $20,000.", "value_year": 2026, "value_2026": "20,000", "statute": "§904(b)(2)(B) (the instructions' exception)", "notes": [ "Administrative: printed in the Form 1116 instructions; no statute indexes it. Held at $20,000 in both modes." ], "params": [ { "id": "ftc_adjustment_exception", "field": "FedWorkParams.ftc_adjustment_exception", "status": "all", "value_2026": 20000 } ], "sources": [ { "url": "https://www.irs.gov/pub/irs-pdf/i1116.pdf", "title": "Instructions for Form 1116", "publisher": "Internal Revenue Service", "kind": "instructions", "official": true, "claims": [ { "expect": "the amount of your foreign source capital gain distributions plus the amount of your foreign source qualified dividends is less than $20,000", "status": "match" } ], "checked": "2026-10-01" } ] } }, "indexes": { "description": "The index levels the projection reads (W4). An amount for tax year Y indexed from base year b is base_amount x I(Y) / I(b), where I(Y) is the index level the statute reads for Y (C-CPI-U and CPI-U: the average of the 12 months ending August 31 of Y - 1 (26 U.S.C. 1(f)(4), (6)(B); 42 U.S.C. 1395r(i)(5)(A)); AWI: the national average wage index for Y - 2 (42 U.S.C. 430(b), 403(f)(8)(B))), rounded the statute's way. A projection takes I(Y) = I(2026) x factor(Y): cpiFactor for C-CPI-U and CPI-U, awiFactor (default cpiFactor) for AWI. Base years before the rules year read the published levels below; a base year after it (the IRMAA $500,000 tier's August 2026 base) reads I(2026) times the factor to that year (the average annual rate of the request's factor). scripts/gen_federal_tax_indexing.mjs computes every level from the months here and refuses the file unless every 2026 amount of every indexed parameter is reproduced exactly.", "C-CPI-U": { "name": "Chained Consumer Price Index for All Urban Consumers, U.S. city average, not seasonally adjusted (BLS series SUUR0000SA0)", "statute": "26 U.S.C. 1(f)(3), (6)", "months": { "2015": [ 133.487, 134.053, 134.969, 135.222, 135.977, 136.391, 136.371, 136.125, 135.837, 135.735, 135.393, 134.788 ], "2016": [ 134.966, 134.953, 135.655, 136.332, 136.895, 137.329, 137.007, 137.026, 137.328, 137.536, 137.253, 137.221 ], "2017": [ 138.035, 138.403, 138.461, 138.81, 138.922, 138.989, 138.755, 139.128, 139.878, 139.782, 139.72, 139.546 ], "2021": [ 147.125, 147.845, 148.746, 149.903, 151.022, 152.295, 153.076, 153.301, 153.734, 154.884, 155.538, 155.926 ], "2022": [ 157.178, 158.617, 160.835, 161.787, 163.615, 165.553, 165.495, 165.389, 165.845, 166.609, 166.498, 165.974 ], "2023": [ 167.267, 168.069, 168.501, 169.376, 169.774, 170.303, 170.461, 171.128, 171.49, 171.421, 170.946, 170.718 ], "2024": [ 171.649, 172.7, 173.796, 174.424, 174.685, 174.721, 174.792, 174.848, 175.099, 175.346, 175.18, 175.219 ] }, "normalization": "26 U.S.C. 1(f)(3)(A)(ii) and (B): for a base year before 2016 the denominator is the CPI (CPI-U) for the base year multiplied by the C-CPI-U for 2016 divided by the CPI for 2016.", "rules_year_level": { "method": "implied: 26 U.S.C. 1(f)(6)(A) reads the C-CPI-U values \"as of the date on which such Bureau publishes the initial value ... for the month of August\" of 2025, which include interim values BLS has since revised, so the level the IRS used for 2026 is not the level BLS publishes today. It is recovered from the Rev. Proc. 2025-32 figures: the interval of C-CPI-U(2025) levels for which every 2026 amount of every C-CPI-U parameter here (base years 1987, 2011, 2016, 2017, 2022, 2024) is reproduced with its statute's rounding; the projection uses its midpoint (computed by the generator, recorded in `level` and `interval`).", "level": 177.112203, "interval": [ 177.1106, 177.113807 ] }, "sources": [ { "url": "https://data.bls.gov/timeseries/SUUR0000SA0?from_year=2015&to_year=2026", "title": "C-CPI-U, U.S. city average, all items (SUUR0000SA0)", "publisher": "U.S. Bureau of Labor Statistics", "kind": "data", "official": true, "establishes": "The monthly C-CPI-U levels of the base years (final values).", "claims": [ { "expect": "2015 133.487 134.053 134.969 135.222 135.977 136.391 136.371 136.125 135.837 135.735 135.393 134.788", "status": "match" }, { "expect": "2016 134.966 134.953 135.655 136.332 136.895 137.329 137.007 137.026 137.328 137.536 137.253 137.221", "status": "match" }, { "expect": "2017 138.035 138.403 138.461 138.810 138.922 138.989 138.755 139.128 139.878 139.782 139.720 139.546", "status": "match" }, { "expect": "2021 147.125 147.845 148.746 149.903 151.022 152.295 153.076 153.301 153.734 154.884 155.538 155.926", "status": "match" }, { "expect": "2022 157.178 158.617 160.835 161.787 163.615 165.553 165.495 165.389 165.845 166.609 166.498 165.974", "status": "match" }, { "expect": "2023 167.267 168.069 168.501 169.376 169.774 170.303 170.461 171.128 171.490 171.421 170.946 170.718", "status": "match" }, { "expect": "2024 171.649 172.700 173.796 174.424 174.685 174.721 174.792 174.848 175.099 175.346 175.180 175.219", "status": "match" } ], "checked": "2026-09-30" } ] }, "CPI-U": { "name": "Consumer Price Index for All Urban Consumers, U.S. city average, all items, not seasonally adjusted (BLS series CUUR0000SA0; not revised)", "statute": "26 U.S.C. 1(f)(3)(A)(ii), (4); 42 U.S.C. 1395r(i)(5)", "months": { "1986": [ 109.6, 109.3, 108.8, 108.6, 108.9, 109.5, 109.5, 109.7, 110.2, 110.3, 110.4, 110.5 ], "1987": [ 111.2, 111.6, 112.1, 112.7, 113.1, 113.5, 113.8, 114.4, 115, 115.3, 115.4, 115.4 ], "2010": [ 216.687, 216.741, 217.631, 218.009, 218.178, 217.965, 218.011, 218.312, 218.439, 218.711, 218.803, 219.179 ], "2011": [ 220.223, 221.309, 223.467, 224.906, 225.964, 225.722, 225.922, 226.545, 226.889, 226.421, 226.23, 225.672 ], "2015": [ 233.707, 234.722, 236.119, 236.599, 237.805, 238.638, 238.654, 238.316, 237.945, 237.838, 237.336, 236.525 ], "2016": [ 236.916, 237.111, 238.132, 239.261, 240.229, 241.018, 240.628, 240.849, 241.428, 241.729, 241.353, 241.432 ], "2017": [ 242.839, 243.603, 243.801, 244.524, 244.733, 244.955, 244.786, 245.519, 246.819, 246.663, 246.669, 246.524 ], "2018": [ 247.867, 248.991, 249.554, 250.546, 251.588, 251.989, 252.006, 252.146, 252.439, 252.885, 252.038, 251.233 ], "2024": [ 308.417, 310.326, 312.332, 313.548, 314.069, 314.175, 314.54, 314.796, 315.301, 315.664, 315.493, 315.605 ], "2025": [ 317.671, 319.082, 319.799, 320.795, 321.465, 322.561, 323.048, 323.976 ] }, "rules_year_level": { "method": "published: the average of September 2024 - August 2025 (CPI-U is not revised).", "level": 319.205 }, "sources": [ { "url": "https://data.bls.gov/timeseries/CUUR0000SA0?from_year=1986&to_year=1996", "title": "CPI-U, U.S. city average, all items (CUUR0000SA0), 1986-1996", "publisher": "U.S. Bureau of Labor Statistics", "kind": "data", "official": true, "establishes": "The 1987 base year of section 63(f).", "claims": [ { "expect": "1986 109.6 109.3 108.8 108.6 108.9 109.5 109.5 109.7 110.2 110.3 110.4 110.5", "status": "match" }, { "expect": "1987 111.2 111.6 112.1 112.7 113.1 113.5 113.8 114.4 115.0 115.3 115.4 115.4", "status": "match" } ], "checked": "2026-09-30" }, { "url": "https://data.bls.gov/timeseries/CUUR0000SA0?from_year=2010&to_year=2026", "title": "CPI-U, U.S. city average, all items (CUUR0000SA0), 2010-2026", "publisher": "U.S. Bureau of Labor Statistics", "kind": "data", "official": true, "establishes": "The 2011 and 2016 normalization years, the IRMAA August 2018 base and the 2026 IRMAA level.", "claims": [ { "expect": "2010 216.687 216.741 217.631 218.009 218.178 217.965 218.011 218.312 218.439 218.711 218.803 219.179", "status": "match" }, { "expect": "2011 220.223 221.309 223.467 224.906 225.964 225.722 225.922 226.545 226.889 226.421 226.230 225.672", "status": "match" }, { "expect": "2015 233.707 234.722 236.119 236.599 237.805 238.638 238.654 238.316 237.945 237.838 237.336 236.525", "status": "match" }, { "expect": "2016 236.916 237.111 238.132 239.261 240.229 241.018 240.628 240.849 241.428 241.729 241.353 241.432", "status": "match" }, { "expect": "2017 242.839 243.603 243.801 244.524 244.733 244.955 244.786 245.519 246.819 246.663 246.669 246.524", "status": "match" }, { "expect": "2018 247.867 248.991 249.554 250.546 251.588 251.989 252.006 252.146 252.439 252.885 252.038 251.233", "status": "match" }, { "expect": "2024 308.417 310.326 312.332 313.548 314.069 314.175 314.540 314.796 315.301 315.664 315.493 315.605", "status": "match" }, { "expect": "2025 317.671 319.082 319.799 320.795 321.465 322.561 323.048 323.976", "status": "match" } ], "checked": "2026-09-30" } ] }, "AWI": { "name": "Social Security national average wage index (42 U.S.C. 409(k)(1))", "statute": "42 U.S.C. 430(b), 403(f)(8)(B)", "years": { "1992": 22935.42, "2000": 32154.82, "2024": 69846.57 }, "rules_year_level": { "method": "published: the 2024 index, which the 2026 amounts read (the second year before).", "level": 69846.57 }, "sources": [ { "url": "https://www.ssa.gov/oact/cola/AWI.html", "title": "National Average Wage Index", "publisher": "Social Security Administration", "kind": "data", "official": true, "establishes": "The 1992 and 2000 base years and the 2024 index the 2026 amounts read.", "claims": [ { "expect": "1992 22,935.42", "status": "match" }, { "expect": "2000 32,154.82", "status": "match" }, { "expect": "2024 69,846.57", "status": "match" } ], "checked": "2026-09-30" } ] } } }