{
  "name": "Rates and Limits",
  "description": "US federal and state contribution limits, tax brackets and wage rates. Every figure carries the passage it was read from, the byte offset of that passage in a stored snapshot of the source document, the sha256 of that snapshot, and the date it was verified.",
  "license": {
    "name": "Attribution required",
    "url": "https://ratesandlimits.com/api/",
    "summary": "Free to use, including commercially. Attribute this site and link back. Do not strip the evidence fields and then present the figures as sourced from here."
  },
  "verified_through": "2026-09-01",
  "documentation": "https://ratesandlimits.com/api/",
  "endpoints": {
    "catalog": "https://ratesandlimits.com/api/v1/index.json",
    "latest": "https://ratesandlimits.com/api/v1/latest.json",
    "program": "https://ratesandlimits.com/api/v1/%7Bprogram%7D.json",
    "record": "https://ratesandlimits.com/api/v1/%7Bprogram%7D/%7Byear%7D.json",
    "state_record": "https://ratesandlimits.com/api/v1/%7Bprogram%7D/%7Bstate%7D/%7Byear%7D.json"
  },
  "programs": [
    {
      "program": "401k-catch-up-contribution",
      "name": "401(k) Catch-Up Contribution",
      "category": "retirement-limits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/401k-catch-up-contribution/",
      "api_url": "https://ratesandlimits.com/api/v1/401k-catch-up-contribution.json"
    },
    {
      "program": "401k-contribution-limit",
      "name": "401(k) Contribution Limit",
      "category": "retirement-limits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/401k-contribution-limit/",
      "api_url": "https://ratesandlimits.com/api/v1/401k-contribution-limit.json"
    },
    {
      "program": "403b-contribution-limit",
      "name": "403(b) Contribution Limit",
      "category": "retirement-limits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/403b-contribution-limit/",
      "api_url": "https://ratesandlimits.com/api/v1/403b-contribution-limit.json"
    },
    {
      "program": "457b-contribution-limit",
      "name": "457(b) Contribution Limit",
      "category": "retirement-limits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/457b-contribution-limit/",
      "api_url": "https://ratesandlimits.com/api/v1/457b-contribution-limit.json"
    },
    {
      "program": "aca-affordability-percentage",
      "name": "ACA Affordability Percentage",
      "category": "health-accounts",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026,
        2027
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/aca-affordability-percentage/",
      "api_url": "https://ratesandlimits.com/api/v1/aca-affordability-percentage.json"
    },
    {
      "program": "additional-medicare-tax-threshold",
      "name": "Additional Medicare Tax Threshold",
      "category": "payroll-and-wages",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/additional-medicare-tax-threshold/",
      "api_url": "https://ratesandlimits.com/api/v1/additional-medicare-tax-threshold.json"
    },
    {
      "program": "adoption-credit",
      "name": "Adoption Credit",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/adoption-credit/",
      "api_url": "https://ratesandlimits.com/api/v1/adoption-credit.json"
    },
    {
      "program": "american-opportunity-credit",
      "name": "American Opportunity Credit",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/american-opportunity-credit/",
      "api_url": "https://ratesandlimits.com/api/v1/american-opportunity-credit.json"
    },
    {
      "program": "amt-exemption",
      "name": "AMT Exemption",
      "category": "brackets-and-rates",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/amt-exemption/",
      "api_url": "https://ratesandlimits.com/api/v1/amt-exemption.json"
    },
    {
      "program": "bonus-depreciation-percentage",
      "name": "Bonus Depreciation Percentage",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/bonus-depreciation-percentage/",
      "api_url": "https://ratesandlimits.com/api/v1/bonus-depreciation-percentage.json"
    },
    {
      "program": "capital-gains-tax-rate",
      "name": "Capital Gains Tax Rate",
      "category": "brackets-and-rates",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/capital-gains-tax-rate/",
      "api_url": "https://ratesandlimits.com/api/v1/capital-gains-tax-rate.json"
    },
    {
      "program": "child-tax-credit",
      "name": "Child Tax Credit",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/child-tax-credit/",
      "api_url": "https://ratesandlimits.com/api/v1/child-tax-credit.json"
    },
    {
      "program": "clean-vehicle-tax-credit",
      "name": "Clean Vehicle Tax Credit",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/clean-vehicle-tax-credit/",
      "api_url": "https://ratesandlimits.com/api/v1/clean-vehicle-tax-credit.json"
    },
    {
      "program": "corporate-tax-rate",
      "name": "Corporate Tax Rate",
      "category": "brackets-and-rates",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/corporate-tax-rate/",
      "api_url": "https://ratesandlimits.com/api/v1/corporate-tax-rate.json"
    },
    {
      "program": "defined-benefit-plan-limit",
      "name": "Defined Benefit Plan Limit",
      "category": "retirement-limits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/defined-benefit-plan-limit/",
      "api_url": "https://ratesandlimits.com/api/v1/defined-benefit-plan-limit.json"
    },
    {
      "program": "dependent-care-credit",
      "name": "Child and Dependent Care Credit",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/dependent-care-credit/",
      "api_url": "https://ratesandlimits.com/api/v1/dependent-care-credit.json"
    },
    {
      "program": "dependent-care-fsa-limit",
      "name": "Dependent Care FSA Limit",
      "category": "health-accounts",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/dependent-care-fsa-limit/",
      "api_url": "https://ratesandlimits.com/api/v1/dependent-care-fsa-limit.json"
    },
    {
      "program": "earned-income-tax-credit",
      "name": "Earned Income Tax Credit",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/earned-income-tax-credit/",
      "api_url": "https://ratesandlimits.com/api/v1/earned-income-tax-credit.json"
    },
    {
      "program": "educator-expense-deduction",
      "name": "Educator Expense Deduction",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/educator-expense-deduction/",
      "api_url": "https://ratesandlimits.com/api/v1/educator-expense-deduction.json"
    },
    {
      "program": "energy-efficient-home-improvement-credit",
      "name": "Energy Efficient Home Improvement Credit",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/energy-efficient-home-improvement-credit/",
      "api_url": "https://ratesandlimits.com/api/v1/energy-efficient-home-improvement-credit.json"
    },
    {
      "program": "estate-tax-exemption",
      "name": "Estate Tax Exemption",
      "category": "estate-and-gift",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/estate-tax-exemption/",
      "api_url": "https://ratesandlimits.com/api/v1/estate-tax-exemption.json"
    },
    {
      "program": "foreign-earned-income-exclusion",
      "name": "Foreign Earned Income Exclusion",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/foreign-earned-income-exclusion/",
      "api_url": "https://ratesandlimits.com/api/v1/foreign-earned-income-exclusion.json"
    },
    {
      "program": "fsa-contribution-limit",
      "name": "FSA Contribution Limit",
      "category": "health-accounts",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/fsa-contribution-limit/",
      "api_url": "https://ratesandlimits.com/api/v1/fsa-contribution-limit.json"
    },
    {
      "program": "futa-wage-base",
      "name": "FUTA Wage Base",
      "category": "payroll-and-wages",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/futa-wage-base/",
      "api_url": "https://ratesandlimits.com/api/v1/futa-wage-base.json"
    },
    {
      "program": "gift-tax-exclusion",
      "name": "Gift Tax Exclusion",
      "category": "estate-and-gift",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/gift-tax-exclusion/",
      "api_url": "https://ratesandlimits.com/api/v1/gift-tax-exclusion.json"
    },
    {
      "program": "gsa-per-diem-rate",
      "name": "GSA Per Diem Rate",
      "category": "mileage-and-misc",
      "agency": "GSA",
      "dimension": "year",
      "years": [
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/gsa-per-diem-rate/",
      "api_url": "https://ratesandlimits.com/api/v1/gsa-per-diem-rate.json"
    },
    {
      "program": "gst-exemption",
      "name": "GST Exemption",
      "category": "estate-and-gift",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/gst-exemption/",
      "api_url": "https://ratesandlimits.com/api/v1/gst-exemption.json"
    },
    {
      "program": "highly-compensated-employee-threshold",
      "name": "Highly Compensated Employee Threshold",
      "category": "retirement-limits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/highly-compensated-employee-threshold/",
      "api_url": "https://ratesandlimits.com/api/v1/highly-compensated-employee-threshold.json"
    },
    {
      "program": "hsa-contribution-limit",
      "name": "HSA Contribution Limit",
      "category": "health-accounts",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026,
        2027
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/hsa-contribution-limit/",
      "api_url": "https://ratesandlimits.com/api/v1/hsa-contribution-limit.json"
    },
    {
      "program": "ira-contribution-limit",
      "name": "IRA Contribution Limit",
      "category": "retirement-limits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/ira-contribution-limit/",
      "api_url": "https://ratesandlimits.com/api/v1/ira-contribution-limit.json"
    },
    {
      "program": "kiddie-tax-threshold",
      "name": "Kiddie Tax Threshold",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/kiddie-tax-threshold/",
      "api_url": "https://ratesandlimits.com/api/v1/kiddie-tax-threshold.json"
    },
    {
      "program": "lifetime-learning-credit",
      "name": "Lifetime Learning Credit",
      "category": "deductions-and-credits",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/lifetime-learning-credit/",
      "api_url": "https://ratesandlimits.com/api/v1/lifetime-learning-credit.json"
    },
    {
      "program": "medicare-part-b-deductible",
      "name": "Medicare Part B Deductible",
      "category": "health-accounts",
      "agency": "CMS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/medicare-part-b-deductible/",
      "api_url": "https://ratesandlimits.com/api/v1/medicare-part-b-deductible.json"
    },
    {
      "program": "mileage-rate",
      "name": "Standard Mileage Rate",
      "category": "mileage-and-misc",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/mileage-rate/",
      "api_url": "https://ratesandlimits.com/api/v1/mileage-rate.json"
    },
    {
      "program": "minimum-wage",
      "name": "Minimum Wage",
      "category": "payroll-and-wages",
      "agency": "DOL",
      "dimension": "state-year",
      "years": [],
      "states": [
        "alabama",
        "alaska",
        "arizona",
        "arkansas",
        "california",
        "colorado",
        "connecticut",
        "delaware",
        "district-of-columbia",
        "federal",
        "florida",
        "georgia",
        "guam",
        "hawaii",
        "idaho",
        "illinois",
        "indiana",
        "iowa",
        "kansas",
        "kentucky",
        "louisiana",
        "maine",
        "maryland",
        "massachusetts",
        "michigan",
        "minnesota",
        "mississippi",
        "missouri",
        "montana",
        "nebraska",
        "nevada",
        "new-hampshire",
        "new-jersey",
        "new-mexico",
        "new-york",
        "north-carolina",
        "north-dakota",
        "northern-mariana-islands",
        "ohio",
        "oklahoma",
        "oregon",
        "pennsylvania",
        "puerto-rico",
        "rhode-island",
        "south-carolina",
        "south-dakota",
        "tennessee",
        "texas",
        "utah",
        "vermont",
        "virgin-islands",
        "virginia",
        "washington",
        "west-virginia",
        "wisconsin",
        "wyoming"
      ],
      "page_url": "https://ratesandlimits.com/minimum-wage/",
      "api_url": "https://ratesandlimits.com/api/v1/minimum-wage.json"
    },
    {
      "program": "net-investment-income-tax-threshold",
      "name": "Net Investment Income Tax Threshold",
      "category": "brackets-and-rates",
      "agency": "IRS",
      "dimension": "year",
      "years": [
        2016,
        2017,
        2018,
        2019,
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
      ],
      "states": [],
      "page_url": "https://ratesandlimits.com/net-investment-income-tax-threshold/",
      "api_url": "https://ratesandlimits.com/api/v1/net-investment-income-tax-threshold.json"
    },
    {
      "program": "overtime-salary-threshold",
      "name": "Overtime Salary Threshold",
      "category": "payroll-and-wages",
      "agency": "DOL",
      "dimension": "year",
      "years": [
        2020,
        2021,
        2022,
        2023,
        2024,
        2025,
        2026
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}