Year=2026
Reviewed=2026-05-25
Notes=2026: federal brackets + std deduction per Rev. Proc. 2025-32 (TCJA rates made permanent by OBBBA July 2025). Mileage $0.725/mi (Notice 2026-10). SS taxable max $184,500. ACA enhanced PTC expired 12/31/2025 — 400% FPL cliff reinstated, statutory cap rate 9.96% (vs 8.5% under IRA 2021-2025). Re-review each November when IRS announces next year's tables.
