All states
Arkansas
Progressive bracketsNotes
- Arkansas applies ONE progressive rate schedule to all filing statuses; only the standard deduction and Low Income Tax Table thresholds vary by status. / 阿肯色州对所有申报身份使用同一套累进税率表，只有标准扣除额和低收入税表的门槛随身份不同。
- The 2025 top marginal rate is 3.9% (Act 1 of the 2024 Second Extraordinary Session), down from 4.9% in 2023. / 2025 年最高边际税率为 3.9%（2024 年第二次特别会议第 1 号法案），低于 2023 年的 4.9%。
- Low Income Tax Table: qualifying filers owe $0 when AGI is at or below a filing-status / dependent ceiling (e.g. $14,643 single, $24,695 joint). Married filing separately does NOT qualify. / 低收入税表：符合条件者在 AGI 不超过按申报身份/受抚养人数确定的门槛时（如单身 14,643 美元、联合 24,695 美元）应税为 0。分别申报的已婚者不符合资格。
- Arkansas sets its own standard deduction ($2,470 single / $4,940 joint for 2025), indexed annually and far lower than the federal amount. / 阿肯色州有自己的标准扣除额（2025 年单身 2,470 美元 / 联合 4,940 美元），每年按通胀指数化，远低于联邦标准扣除额。
- When itemizing, Arkansas applies NO $10,000 SALT cap and does not allow deducting state income tax. / 分项扣除时，阿肯色州不设 1 万美元的 SALT 上限，且不允许抵扣州所得税。
- Arkansas conforms to the federal pre-tax 401(k) and HSA treatment, so its AGI starts from the federal AGI with no add-backs. / 阿肯色州遵循联邦的税前 401(k) 和 HSA 处理，因此其 AGI 直接从联邦 AGI 开始，无需加回。
- Not modelled: the small Additional Tax Credit for Qualified Individuals (up to $60, net income <= $27,600). / 未建模：针对合格个人的小额附加税收抵免（最高 60 美元，净收入不超过 27,600 美元）。