{
  "version": "2026.1",
  "generated_by": "frontend/js/calc/federal-tax-2026.js additionalAgedDeduction()/seniorDeduction()/marginalRateAt() over frontend/js/calc/constants-2026.js (QCConstants2026.STD_DEDUCTION, ADDITIONAL_STD_DEDUCTION_AGED, OBBBA_SENIOR_DEDUCTION) — QuantCalc’s canonical client-side tax mirror of the frozen C engine",
  "source": "2026 base standard deduction; IRC §63(f) additional standard deduction for the aged; OBBBA §70103 senior deduction (Pub. L. 119-21) with the §151(d)(5)(B) 6% MAGI phase-out",
  "generated_at": "2026-07-21T13:41:40.978Z",
  "parameters": {
    "tax_year": 2026,
    "base_standard_deduction": {
      "single": 16100,
      "mfj": 32200
    },
    "aged_additional_deduction_per_qualifying_filer": {
      "single": 2050,
      "mfj": 1650
    },
    "obbba_senior_deduction": {
      "amount_per_qualifying_filer": 6000,
      "phaseout_rate": 0.06,
      "phaseout_threshold": {
        "single": 75000,
        "mfj": 150000
      },
      "first_year": 2025,
      "last_year": 2028,
      "mfs_eligible": false,
      "single_full_phaseout_magi": 175000,
      "mfj_full_phaseout_magi": 250000
    }
  },
  "notes": "Each row is the total standard-deduction stack for a filing status, age, and MAGI: base standard deduction + IRC §63(f) aged addition (per qualifying filer 65+) + OBBBA senior deduction (per qualifying filer 65+, phased out at 6% of MAGI over the threshold). MFJ rows model BOTH spouses at the stated age, so 65/70 count two qualifying filers (aged addition and senior deduction both double) and 64 counts none. senior_deduction_lost_per_extra_dollar is the deduction lost per additional $1 of MAGI (a finite difference of the engine’s seniorDeduction()): 0 outside the window, the phase-out rate times the qualifying-filer count inside it. illustrative_marginal_bracket_pct is the statutory ordinary bracket at taxable income (MAGI minus the stack) from marginalRateAt(); effective_extra_marginal_rate_pct is their product — an ILLUSTRATION of the extra marginal rate the phase-out adds, not a separate statutory rate. The senior deduction is temporary (2025–2028) and MFS is ineligible.",
  "row_count": 66,
  "filing_statuses": [
    "single",
    "mfj"
  ],
  "ages": [
    64,
    65,
    70
  ],
  "magi_grid": {
    "lo": 50000,
    "hi": 300000,
    "step": 25000
  },
  "fields": [
    "filing",
    "age",
    "magi",
    "base_std_deduction",
    "aged_additional_deduction",
    "obbba_senior_deduction",
    "total_deduction",
    "senior_deduction_lost_per_extra_dollar",
    "illustrative_marginal_bracket_pct",
    "effective_extra_marginal_rate_pct"
  ],
  "rows": [
    {
      "filing": "single",
      "age": 64,
      "magi": 50000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 64,
      "magi": 75000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 64,
      "magi": 100000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 64,
      "magi": 125000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 64,
      "magi": 150000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 64,
      "magi": 175000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 64,
      "magi": 200000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 64,
      "magi": 225000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 32,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 64,
      "magi": 250000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 32,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 64,
      "magi": 275000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 35,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 64,
      "magi": 300000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 16100,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 35,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 50000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 6000,
      "total_deduction": 24150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 75000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 6000,
      "total_deduction": 24150,
      "senior_deduction_lost_per_extra_dollar": 0.06,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 1.32
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 100000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 4500,
      "total_deduction": 22650,
      "senior_deduction_lost_per_extra_dollar": 0.06,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 1.32
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 125000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 3000,
      "total_deduction": 21150,
      "senior_deduction_lost_per_extra_dollar": 0.06,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 1.32
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 150000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 1500,
      "total_deduction": 19650,
      "senior_deduction_lost_per_extra_dollar": 0.06,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 1.44
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 175000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 200000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 225000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 32,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 250000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 32,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 275000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 35,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 65,
      "magi": 300000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 35,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 50000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 6000,
      "total_deduction": 24150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 75000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 6000,
      "total_deduction": 24150,
      "senior_deduction_lost_per_extra_dollar": 0.06,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 1.32
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 100000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 4500,
      "total_deduction": 22650,
      "senior_deduction_lost_per_extra_dollar": 0.06,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 1.32
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 125000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 3000,
      "total_deduction": 21150,
      "senior_deduction_lost_per_extra_dollar": 0.06,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 1.32
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 150000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 1500,
      "total_deduction": 19650,
      "senior_deduction_lost_per_extra_dollar": 0.06,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 1.44
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 175000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 200000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 225000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 32,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 250000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 32,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 275000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 35,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "single",
      "age": 70,
      "magi": 300000,
      "base_std_deduction": 16100,
      "aged_additional_deduction": 2050,
      "obbba_senior_deduction": 0,
      "total_deduction": 18150,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 35,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 50000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 10,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 75000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 100000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 125000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 150000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 175000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 200000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 225000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 250000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 275000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 64,
      "magi": 300000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 0,
      "obbba_senior_deduction": 0,
      "total_deduction": 32200,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 50000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 12000,
      "total_deduction": 47500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 10,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 75000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 12000,
      "total_deduction": 47500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 100000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 12000,
      "total_deduction": 47500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 125000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 12000,
      "total_deduction": 47500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 150000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 12000,
      "total_deduction": 47500,
      "senior_deduction_lost_per_extra_dollar": 0.12,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 2.64
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 175000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 9000,
      "total_deduction": 44500,
      "senior_deduction_lost_per_extra_dollar": 0.12,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 2.64
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 200000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 6000,
      "total_deduction": 41500,
      "senior_deduction_lost_per_extra_dollar": 0.12,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 2.64
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 225000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 3000,
      "total_deduction": 38500,
      "senior_deduction_lost_per_extra_dollar": 0.12,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 2.64
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 250000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 0,
      "total_deduction": 35500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 275000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 0,
      "total_deduction": 35500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 65,
      "magi": 300000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 0,
      "total_deduction": 35500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 50000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 12000,
      "total_deduction": 47500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 10,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 75000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 12000,
      "total_deduction": 47500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 100000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 12000,
      "total_deduction": 47500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 125000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 12000,
      "total_deduction": 47500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 12,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 150000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 12000,
      "total_deduction": 47500,
      "senior_deduction_lost_per_extra_dollar": 0.12,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 2.64
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 175000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 9000,
      "total_deduction": 44500,
      "senior_deduction_lost_per_extra_dollar": 0.12,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 2.64
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 200000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 6000,
      "total_deduction": 41500,
      "senior_deduction_lost_per_extra_dollar": 0.12,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 2.64
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 225000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 3000,
      "total_deduction": 38500,
      "senior_deduction_lost_per_extra_dollar": 0.12,
      "illustrative_marginal_bracket_pct": 22,
      "effective_extra_marginal_rate_pct": 2.64
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 250000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 0,
      "total_deduction": 35500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 275000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 0,
      "total_deduction": 35500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    },
    {
      "filing": "mfj",
      "age": 70,
      "magi": 300000,
      "base_std_deduction": 32200,
      "aged_additional_deduction": 3300,
      "obbba_senior_deduction": 0,
      "total_deduction": 35500,
      "senior_deduction_lost_per_extra_dollar": 0,
      "illustrative_marginal_bracket_pct": 24,
      "effective_extra_marginal_rate_pct": 0
    }
  ]
}