PavelMakarchuk · Oct 8, 2026 · Oct 6, 2026 · Oct 6, 2026 · Oct 7, 2026
diff --git a/changelog.d/state-2026-amounts.fixed.md b/changelog.d/state-2026-amounts.fixed.md
@@ -0,0 +1 @@
+Use the published 2026 Kentucky, Michigan, Minnesota, Missouri, Nebraska, Oregon and Wisconsin standard deductions, exemptions, bracket thresholds and Oregon federal tax subtraction caps instead of inflation projections, use Minnesota's other published 2026 inflation-adjusted amounts, and stop indexing Minnesota's alternate Social Security subtraction, which Minnesota law does not index.
diff --git a/policyengine_us/parameters/gov/states/ky/tax/income/deductions/standard.yaml b/policyengine_us/parameters/gov/states/ky/tax/income/deductions/standard.yaml
@@ -5,6 +5,7 @@ values:
   2023-01-01: 2_980
   2024-01-01: 3_160
   2025-01-01: 3_270
+  2026-01-01: 3_360
 metadata:
   uprating: gov.irs.uprating # legal code does not include any rounding language
   label: Kentucky standard deduction amount
@@ -26,3 +27,5 @@ metadata:
     href: https://revenue.ky.gov/News/Pages/Kentucky-DOR-Announces-2025-Standard-Deduction.aspx
   - title: 2025 Kentucky Form 740
     href: https://revenue.ky.gov/Forms/740%20(2025).pdf#page=1
+  - title: Kentucky DOR Announces 2026 Standard Deduction (September 4, 2025)
+    href: https://revenue.ky.gov/News/Pages/Kentucky-DOR-Announces-2026-Standard-Deduction.aspx
diff --git a/policyengine_us/parameters/gov/states/mi/tax/income/exemptions/personal.yaml b/policyengine_us/parameters/gov/states/mi/tax/income/exemptions/personal.yaml
@@ -9,15 +9,17 @@ values:
   2023-01-01: 5_400
   2024-01-01: 5_600
   2025-01-01: 5_800
+  2026-01-01: 5_900
 
 metadata:
   period: year
   unit: currency-USD
   uprating:
     parameter: gov.irs.uprating
     rounding:
+      # MCL 206.30(2): "rounded to the nearest $100.00 increment".
       type: nearest
-      interval: 50
+      interval: 100
   label: Michigan exemption base amount
   reference:
   # Legal code specified $3,700.
@@ -36,4 +38,8 @@ metadata:
     href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2024/MI-1040-Instructions.pdf#page=13
   - title: Michigan 2025 Income Tax Withholding Guide (Form 446)
     href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2025/446_Withholding-Guide_2025.pdf#page=2
+  - title: Michigan 2026 Income Tax Withholding Guide (Form 446), Personal Exemption Amount
+    href: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf#page=1
+  - title: Michigan Treasury, Withholding Tax Information by Calendar Year (2026 personal exemption)
+    href: https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information
 
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/amt/fractional_income_threshold.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/amt/fractional_income_threshold.yaml
@@ -26,34 +26,41 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2025-07/m1mt-24.pdf#page=1
   - title: 2025 Minnesota Schedule M1MT form, Line 21
     href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1mt-25.pdf#page=1
+  - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.091 Subd. 3 AMT Exemption
+    href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=3
 
 JOINT:
   2021-01-01: 79_660
   2022-01-01: 82_150
   2023-01-01: 87_960
   2024-01-01: 92_710
   2025-01-01: 95_390
+  2026-01-01: 97_470
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 59_750
   2022-01-01: 61_610
   2023-01-01: 65_970
   2024-01-01: 69_530
   2025-01-01: 71_540
+  2026-01-01: 73_100
 SURVIVING_SPOUSE:
   2021-01-01: 79_660
   2022-01-01: 82_150
   2023-01-01: 87_960
   2024-01-01: 92_710
   2025-01-01: 95_390
+  2026-01-01: 97_470
 SINGLE:
   2021-01-01: 59_750
   2022-01-01: 61_610
   2023-01-01: 65_970
   2024-01-01: 69_530
   2025-01-01: 71_540
+  2026-01-01: 73_100
 SEPARATE:
   2021-01-01: 39_840
   2022-01-01: 41_080
   2023-01-01: 43_990
   2024-01-01: 46_360
   2025-01-01: 47_700
+  2026-01-01: 48_740
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/phaseout_threshold.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/credits/cdcc/phaseout_threshold.yaml
@@ -5,6 +5,7 @@ values:
   2023-01-01: 59_210
   2024-01-01: 62_410
   2025-01-01: 64_150
+  2026-01-01: 65_610
 
 metadata:
   period: year
@@ -30,3 +31,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2024-12/m1cd-24.pdf#page=6
   - title: 2025 Schedule M1CD, Child and Dependent Care Credit, Worksheet for Line 8
     href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1cd-25.pdf#page=6
+  - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.067 Subd. 1 Dependent Care Credit Phase-out Threshold
+    href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=3
diff --git a/...engine_us/parameters/gov/states/mn/tax/income/credits/cwfc/phase_out/threshold/other.yaml b/...engine_us/parameters/gov/states/mn/tax/income/credits/cwfc/phase_out/threshold/other.yaml
@@ -19,8 +19,11 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1-inst-25.pdf#page=14
   - title: 2025 Schedule M1CWFC, Minnesota Child and Working Family Credits
     href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1cwfc-25.pdf
+  - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.0661 Subd. 4 Child and WFC Phase-out Threshold
+    href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=3
 
 values:
   2023-01-01: 29_500
   2024-01-01: 31_090
   2025-01-01: 31_950
+  2026-01-01: 32_680
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/wfc/additional/amount.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/credits/cwfc/wfc/additional/amount.yaml
@@ -14,6 +14,8 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1cwfc-25.pdf#page=1
   - title: 290.0671 MINNESOTA WORKING FAMILY CREDIT. Subd. 1 (3)
     href: https://www.revisor.mn.gov/statutes/cite/290.0671
+  - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.0671 Subd. 1 Working Family Credit Additional Credit
+    href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=3
 
 brackets:
   - threshold:
@@ -41,6 +43,7 @@ brackets:
         2023-01-01: 2_100
         2024-01-01: 2_210
         2025-01-01: 2_270
+        2026-01-01: 2_330
       metadata:
         uprating:
           parameter: gov.irs.uprating

diff --git a/...ngine_us/parameters/gov/states/mn/tax/income/credits/k12_education/income_limit/base.yaml b/...ngine_us/parameters/gov/states/mn/tax/income/credits/k12_education/income_limit/base.yaml
@@ -5,6 +5,9 @@ values:
   2023-01-01: 41_400
   2024-01-01: 79_760
   2025-01-01: 81_820
+  # 2026 phase-out threshold of $77,550 plus the $6,000 over which subd. 2(a)
+  # reduces $1,500 by $1 per $4 (one child) or $3,000 by $2 per $4 (two children).
+  2026-01-01: 83_550
 
 metadata:
   period: year
@@ -15,3 +18,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1ed-25.pdf
   - title: Minnesota Statutes 290.0674, Subd. 2(a)
     href: https://www.revisor.mn.gov/statutes/cite/290.0674#stat.290.0674.2
+  - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.0674 Subd. 2 K-12 Credit Phase-out Threshold
+    href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=3
diff --git a/...engine_us/parameters/gov/states/mn/tax/income/credits/k12_education/income_threshold.yaml b/...engine_us/parameters/gov/states/mn/tax/income/credits/k12_education/income_threshold.yaml
@@ -5,6 +5,7 @@ values:
   2023-01-01: 36_980
   2024-01-01: 73_890
   2025-01-01: 75_820
+  2026-01-01: 77_550
 
 metadata:
   period: year
@@ -15,3 +16,5 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1ed-25.pdf
   - title: Minnesota Statutes 290.0674 Minnesota Education Credit
     href: https://www.revisor.mn.gov/statutes/cite/290.0674
+  - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.0674 Subd. 2 K-12 Credit Phase-out Threshold
+    href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=3
diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/credits/renters/claimant_share.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/credits/renters/claimant_share.yaml
@@ -10,6 +10,8 @@ metadata:
       href: https://www.revisor.mn.gov/statutes/cite/290.0693/pdf#page=2
     - title: 2025 Schedule M1RENT, Renter's Credit
       href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1rent-25.pdf#page=5
+    - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.0693 Subd. 3 Renter's Credit, Percent Paid by Claimant column
+      href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=5
 
 brackets:
   - threshold:
@@ -41,6 +43,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 21_540
+        2026-01-01: 22_670
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -52,6 +55,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 30_160
+        2026-01-01: 31_740
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -107,6 +111,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 66_790
+        2026-01-01: 70_280
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -118,6 +123,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 75_390
+        2026-01-01: 79_330
       metadata:
         uprating:
           parameter: gov.irs.uprating

diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/credits/renters/max_credit.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/credits/renters/max_credit.yaml
@@ -10,6 +10,8 @@ metadata:
       href: https://www.revisor.mn.gov/statutes/cite/290.0693/pdf#page=2
     - title: 2025 Schedule M1RENT, Renter's Credit
       href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1rent-25.pdf#page=5
+    - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.0693 Subd. 3 Renter's Credit, Maximum Credit column
+      href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=5
 
 brackets:
   - threshold:
@@ -98,6 +100,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 21_540
+        2026-01-01: 22_670
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -116,6 +119,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 23_680
+        2026-01-01: 24_920
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -188,6 +192,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 64_620
+        2026-01-01: 68_000
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -206,6 +211,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 66_790
+        2026-01-01: 70_280
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -224,6 +230,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 68_930
+        2026-01-01: 72_530
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -242,6 +249,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 71_090
+        2026-01-01: 74_810
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -260,6 +268,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 73_240
+        2026-01-01: 77_070
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -278,6 +287,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 75_390
+        2026-01-01: 79_330
       metadata:
         uprating:
           parameter: gov.irs.uprating

diff --git a/policyengine_us/parameters/gov/states/mn/tax/income/credits/renters/percent_of_income.yaml b/policyengine_us/parameters/gov/states/mn/tax/income/credits/renters/percent_of_income.yaml
@@ -10,6 +10,8 @@ metadata:
       href: https://www.revisor.mn.gov/statutes/cite/290.0693/pdf#page=2
     - title: 2025 Schedule M1RENT, Renter's Credit
       href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1rent-25.pdf#page=5
+    - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.0693 Subd. 3 Renter's Credit, Percent of Income column
+      href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=5
 
 brackets:
   - threshold:
@@ -63,6 +65,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 23_680
+        2026-01-01: 24_920
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -85,6 +88,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 30_160
+        2026-01-01: 31_740
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -96,6 +100,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 32_310
+        2026-01-01: 34_000
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -118,6 +123,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 38_770
+        2026-01-01: 40_800
       metadata:
         uprating:
           parameter: gov.irs.uprating
@@ -129,6 +135,7 @@ brackets:
   - threshold:
       values:
         2024-01-01: 75_390
+        2026-01-01: 79_330
       metadata:
         uprating:
           parameter: gov.irs.uprating

diff --git a/...parameters/gov/states/mn/tax/income/deductions/itemized/reduction/agi_threshold/high.yaml b/...parameters/gov/states/mn/tax/income/deductions/itemized/reduction/agi_threshold/high.yaml
@@ -22,24 +22,31 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1-inst-25.pdf#page=4
   - title: 2025 Schedule M1SA, Minnesota Itemized Deductions
     href: https://www.revenue.state.mn.us/sites/default/files/2025-12/m1sa-25_0.pdf
+  - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.0122 Subd. 2 Itemized Deduction Limitation
+    href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=1
 
 JOINT:
   2023-01-01: 304_970
   2024-01-01: 321_350
   2025-01-01: 330_300
+  2026-01-01: 337_800
 HEAD_OF_HOUSEHOLD:
   2023-01-01: 304_970
   2024-01-01: 321_350
   2025-01-01: 330_300
+  2026-01-01: 337_800
 SURVIVING_SPOUSE:
   2023-01-01: 304_970
   2024-01-01: 321_350
   2025-01-01: 330_300
+  2026-01-01: 337_800
 SINGLE:
   2023-01-01: 304_970
   2024-01-01: 321_350
   2025-01-01: 330_300
+  2026-01-01: 337_800
 SEPARATE:
   2023-01-01: 152_485
   2024-01-01: 160_675
   2025-01-01: 165_150
+  2026-01-01: 168_900
diff --git a/.../parameters/gov/states/mn/tax/income/deductions/itemized/reduction/agi_threshold/low.yaml b/.../parameters/gov/states/mn/tax/income/deductions/itemized/reduction/agi_threshold/low.yaml
@@ -28,34 +28,41 @@ metadata:
     href: https://www.revenue.state.mn.us/sites/default/files/2026-07/m1-inst-25.pdf#page=4
   - title: 2025 Schedule M1SA, Minnesota Itemized Deductions
     href: https://www.revenue.state.mn.us/sites/default/files/2025-12/m1sa-25_0.pdf
+  - title: Minnesota Department of Revenue, Tax Year 2026 Inflation-Adjusted Amounts, 290.0122 Subd. 2 Itemized Deduction Limitation
+    href: https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf#page=1
 
 JOINT:
   2021-01-01: 199_850
   2022-01-01: 206_050
   2023-01-01: 220_650
   2024-01-01: 232_500
   2025-01-01: 238_950
+  2026-01-01: 244_400
 HEAD_OF_HOUSEHOLD:
   2021-01-01: 199_850
   2022-01-01: 206_050
   2023-01-01: 220_650
   2024-01-01: 232_500
   2025-01-01: 238_950
+  2026-01-01: 244_400
 SURVIVING_SPOUSE:
   2021-01-01: 199_850
   2022-01-01: 206_050
   2023-01-01: 220_650
   2024-01-01: 232_500
   2025-01-01: 238_950
+  2026-01-01: 244_400
 SINGLE:
   2021-01-01: 199_850
   2022-01-01: 206_050
   2023-01-01: 220_650
   2024-01-01: 232_500
   2025-01-01: 238_950
+  2026-01-01: 244_400
 SEPARATE:
   2021-01-01: 99_925
   2022-01-01: 103_025
   2023-01-01: 110_325
   2024-01-01: 116_250
   2025-01-01: 119_475
+  2026-01-01: 122_200
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Use the published 2026 Kentucky, Michigan, Minnesota, Missouri, Nebraska, Oregon and Wisconsin standard deductions, exemptions, bracket thresholds and Oregon federal tax subtraction caps instead of inflation projections, use Minnesota's other published 2026 inflation-adjusted amounts, and stop indexing Minnesota's alternate Social Security subtraction, which Minnesota law does not index.