(I) Income tax notes:
16 states have statutory provision for automatic adjustment of tax brackets, personal exemption or standard deductions to the rate of inflation. Massachusetts, Michigan, Nebraska and Ohio index the personal exemption amounts only. A special tax table is available for low-income taxpayers reducing their tax payments. For joint returns, the taxes are twice the tax imposed on half the income. Tax credits.
Using statistics from data provider Onboard Informatics, we crunched the numbers in order to zero in on America's best small cities for families. (Last year, we looked at small towns, with populations between 8,500 and 50,000.)
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