(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. For joint returns, the tax is twice the tax imposed on half the income. A $10 filing tax is charge for each return and a $15 credit is allowed for each exemption. These states allow personal exemption or standard deductions as provided in the IRC.
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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