(I) Income tax notes:
The deduction for federal income tax is limited to $5,000 for individuals and $10,000 for joint returns in Missouri and Montana, and to $5,850 for all filers in Oregon.
Using statistics from data services company Onboard Informatics, we crunched the numbers in order to zero in on America's best small towns for families. (Last year, we looked at small cities, with populations between 50,000 and 300,000.)
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