{"_note":"Tax brackets page data (build-tax2027.py -> site/tax-brackets-2027.html). status: 'projected' until the IRS publishes the 2027 revenue procedure (expected late Oct/Nov 2026); then set status 'official', fill irsSrc, replace the 2027 figures with the IRS numbers. Fill limits2027 when the IRS announces 401(k)/IRA limits (usually early November).",
"status":"projected","projSrc":[["The Finance Buff projection (Sept 11, 2026, author's calculation from published chained CPI)","https://thefinancebuff.com/tax-brackets-standard-deduction-0-capital-gains.html"],["Bloomberg Tax and Thomson Reuters projections ($16,600 single / $33,200 joint)","https://news.bloombergtax.com/"]],
"irsSrc":null,"src2026":["IRS Rev. Proc. 2025-32","https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"],
"rates":[10,12,22,24,32,35,37],
"brackets":{"2026":{"s":[12400,50400,105700,201775,256225,640600],"m":[24800,100800,211400,403550,512450,768700],"h":[17700,67450,105700,201750,256200,640600]},
            "2027":{"s":[12800,52025,109125,208325,264550,661375],"m":[25600,104050,218250,416650,529100,793650],"h":[18250,69650,109100,208300,264550,661350]}},
"sd":{"2026":{"s":16100,"m":32200,"h":24150},"2027":{"s":16600,"m":33200,"h":24950}},
"sd65":{"2026":{"s":2050,"m":1650,"h":2050},"2027":{"s":2100,"m":1700,"h":2100}},
"capgains0":{"2026":{"s":49450,"m":98900,"h":66200},"2027":{"s":51050,"m":102100,"h":68350}},
"capgains15":{"2026":{"s":545500,"m":613700,"h":579600},"2027":{"s":563200,"m":633600,"h":598400}},
"gift":{"2026":19000,"2027":20000},
"limits2026":[["401(k), 403(b), TSP employee deferral","$24,500"],["401(k) catch-up, age 50+","$8,000"],["401(k) super catch-up, ages 60–63","$11,250"],["IRA contribution","$7,500"],["IRA catch-up, age 50+","$1,100"],["HSA, self-only / family","$4,400 / $8,750"],["Social Security wage base","$184,500"]],
"limits2027":null,"limits2027Note":"The IRS announces 2027 retirement-plan limits in early November; the Social Security wage base is already set at $192,300.",
"ssWage":{"2026":184500,"2027":192300}}