A record of the changes.
Data promotions, projections and corrections are recorded here.
2026-10-02 · 2027 Social Security earnings test Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-02 · 2027 Social Security wage base Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-02 · Georgia signed-rate evidence and later-year scope verified
Retained signed HB 463 and the May 11, 2026 governor announcement supporting the 4.99% rate. The state note and pending report identify the December 1 conditions for later cuts; no 2027 rate is inferred.
2026-10-02 · 2027 Massachusetts income-tax brackets Projected
Statutory surtax threshold projection refreshed; formula, historical comparisons and missing-observation assumptions retained.
2026-10-02 · North Carolina enacted 2027 rate verified
Added the fixed 3.49% rate for 2027 from Session Law 2026-41, section 44.1, with the official Legislative Analysis. Historical notes now identify the enacted replacement of the previous trigger schedule.
2026-10-02 · New Jersey continuing 2027 schedule verified
Added 2027 Tables A and B from the current Division of Taxation guidance identifying the linked schedule as applying from 2020 onward. All fifteen marginal rows were compared with the retained primary schedule; later legislation can amend the rates.
2026-10-02 · California historical top-bracket thresholds corrected
Corrected the final 12.3% ordinary bracket lower bound for all four filing statuses in 2021–2025, using the retained FTB Schedules X, Y and Z. Added schedule-continuity verification and primary threshold checks. Rates and published base taxes are unchanged.
2026-10-02 · Dated large-city travel directory added
Added 200 CONUS places from retained Census Vintage 2024 estimates, mapped to primary GSA areas for FY2021–2027. Cities spanning multiple areas offer county choices. Latest Vintage 2025 national selection and non-CONUS coverage remain awaiting verification.
2026-10-01 · 2027 Earned income tax credit Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Kiddie tax unearned-income threshold Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Highly compensated employee threshold Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Annual gift tax exclusion Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Foreign earned income exclusion Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Child tax credit Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Alternative minimum tax exemptions Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Qualified business income thresholds Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Adoption credit limit Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Estate and gift tax exemption Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Roth IRA income phase-outs Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Long-term capital gains brackets Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Health FSA contribution limit Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 SIMPLE contribution limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 IRA contribution limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 SEP contribution limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Defined contribution total limit Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 457(b) contribution limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 403(b) contribution limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 401(k) contribution limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Standard deduction Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 Federal income tax brackets Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-02 · 2021 Arizona schedule verified
Added the revised primary ADOR Tax Tables X/Y, preserving published base taxes and the post-injunction regular top rate.
2026-10-01 · 2027 child-tax-credit Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 amt Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 qbi-threshold Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 adoption-credit Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 estate-tax-exemption Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 roth-ira-phaseout Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 capital-gains-brackets Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 fsa-limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 simple-limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 ira-limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 sep-limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 defined-contribution-limit Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 457-limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 403b-limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 401k-limits Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 standard-deduction Projected
Statutory projection refreshed; assumptions retained in the record.
2026-10-01 · 2027 tax-brackets Projected
Statutory projection refreshed; assumptions retained in the record.