USTax Tools Research
Original long-run analysis on US tax and cost-of-living topics where public data is fragmented across the IRS, Treasury, SSA, BLS, BEA, and state agencies. We compile, cross-check, and re-publish under CC-BY 4.0 with attribution. Use freely in journalism, academic work, or AI-search citation — please link back so corrections flow upstream.
AMT Exemption in Real Terms, 1969–2025
How the Alternative Minimum Tax exemption has shifted in real (CPI-rebased) terms since the 1969 statute that originally targeted 155 high-income taxpayers. The 2017 TCJA raised the exemption sharply, and OBBBA made the AMT-2017 levels permanent.
PayrollSocial Security Wage Base Creep, 2010–2026
The Social Security wage base ($176,100 for 2025, $184,500 for 2026) has grown faster than median earnings since 2010, gradually pulling more upper-middle-income workers into the full 12.4% Social Security FICA. Year-by-year analysis of the wage-base / median-earnings ratio drift.
PlanningMAGI Cliffs by Program — APTC, Roth IRA, IRMAA, Senior Bonus
How modified-adjusted-gross-income cliffs in the ACA Premium Tax Credit, direct Roth IRA contribution limit, Medicare IRMAA, and OBBBA Senior Bonus deduction create marginal tax rates that briefly exceed 100%. We quantify the dollar size of each cliff and identify the income bands where multiple cliffs stack.
Cost of livingNet Worth by State, 2026
How far does $100,000 go in each state after federal income tax, state income tax, FICA, property tax, sales tax, and cost-of-living adjustments? Ranks all 50 states by residual net worth potential for median-income households.
Cost of livingCost of Living Changes, 2020–2025
Year-by-year state cost-of-living indices rebased to 2020 = 100. Identifies the states where the dollar lost the most purchasing power since the pandemic and which states stayed flattest.
RetirementRetirement Readiness by State, 2026
For each state, computes how long a $500,000 or $1,000,000 retirement portfolio lasts accounting for state income tax, cost of living, Medicare premiums, and federal tax on withdrawals. Ranks states by retirement-friendliness.
Income taxTax Burden by Income Level, 2026
Effective tax rate (federal + state + FICA) for all 50 states at 10 income levels from $30,000 to $1,000,000. Heat-map ranking showing which states are most progressive and which go flat at high incomes.
Income taxEffective Tax Rate: 2017 (pre-TCJA) vs 2025 (TCJA) vs 2026 (OBBBA)
Side-by-side effective federal income tax rates for 6 income levels under three tax regimes. Quantifies who benefited from TCJA, who benefits from OBBBA, and what happens if TCJA provisions expire.
Cost of livingState Tax Dollar Purchasing Power, 2026
Purchasing power of a $100,000 salary after deducting federal income tax, state income tax, property tax, and sales tax, then adjusting for state-level cost of living. Normalized to national average = 100. Reveals the hidden $30,000+ gap between the best and worst states.