(I) Income tax notes:
Or an alternative flat rate of 6.5%. Rates reported are for a single filer calculated based on a tax of 25% of federal liability using IRC in 2001. For married taxpayers filing jointly, the same rates apply to income brackets ranging from $56,700 to $372,950. 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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