(I) Income tax notes:
Tax credits are equal to 6% of federal standard/itemized deductions (without state taxes paid) and 75% of Federal personal exemption amounts. The credit amount is phased out above $12,000 in income ($24,000 for joint returns).
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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