All states
Hawaii
Progressive bracketsNotes
- Hawaii has twelve progressive brackets — the most of any state — running from 1.4% to a top marginal rate of 11%. / 夏威夷有 12 个累进税率档位（全美最多），从 1.4% 到最高边际税率 11%。
- Hawaii uses three rate schedules: Schedule I (single / married filing separately), Schedule II (married filing jointly / surviving spouse), and Schedule III (head of household). / 夏威夷使用三套税率表：表 I（单身/已婚分别申报）、表 II（已婚联合申报/丧偶）、表 III（户主）。
- Act 46 (SLH 2024) widened every bracket and raised the standard deduction for 2025, lowering tax for most households. / 2024 年第 46 号法案拓宽了所有税率档位并提高了 2025 年的标准扣除额，为多数家庭减税。
- Hawaii still subtracts a personal exemption of $1,144 per exemption (taxpayer, spouse if filing jointly, plus dependents) before applying the rate schedule. / 夏威夷在套用税率表前仍按每个免税额 1,144 美元扣除个人免税额（纳税人、联合申报时的配偶，以及受抚养人）。
- Hawaii sets its own standard deduction ($4,400 single / $8,800 joint / $6,424 head of household for 2025), far lower than the federal amount. / 夏威夷有自己的标准扣除额（2025 年单身 4,400 美元 / 联合 8,800 美元 / 户主 6,424 美元），远低于联邦标准扣除额。
- When itemizing, Hawaii applies NO $10,000 SALT cap and does not allow deducting state income tax. / 分项扣除时，夏威夷不设 1 万美元的 SALT 上限，且不允许抵扣州所得税。
- Hawaii conforms to the federal pre-tax 401(k) and HSA treatment, so its AGI starts from the federal AGI with no add-backs. / 夏威夷遵循联邦的税前 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 high-AGI itemized-deduction limitation, extra exemptions for taxpayers 65+ or the blind/deaf/disabled, and the lower alternative tax on net capital gains. / 未建模：高收入分项扣除限制、65 岁以上或盲/聋/残障人士的额外免税额，以及对净资本利得的较低替代税。