{
  "asOf": "2026-08-27",
  "license": "CC BY 4.0 — attribute FiscTalk (fisctalk.com).",
  "source": {
    "label": "Verified U.S. city/local income-tax status for major metros, cross-checked 2026-08-21 against official city finance departments and state revenue agencies (see sources). Rates that could not be verified are noted, not invented.",
    "retrieved": "2026-08-21",
    "note": "Local income-tax rules change; confirm current-year rates with the city/state before filing. Full detail per city is on each /city-tax/<slug>/ page of the site."
  },
  "cities": [
    {
      "slug": "new-york-city",
      "name": "New York City",
      "state": "NY",
      "status": "income_tax",
      "statusLabel": "Has a city income tax",
      "localTaxNote": "NYC resident personal income tax is progressive at 3.078%–3.876% for tax years 2025 and 2026 (brackets unchanged since 2017). Nonresidents who work in the city do not owe the NYC personal income tax.",
      "sourceLabel": "NYC Comptroller / NYS Dept. of Taxation & Finance",
      "sourceUrl": "https://www.tax.ny.gov/pit/file/tax-rates.htm"
    },
    {
      "slug": "philadelphia",
      "name": "Philadelphia",
      "state": "PA",
      "status": "income_tax",
      "statusLabel": "Has a city wage / earnings tax",
      "localTaxNote": "Philadelphia imposes a wage/earnings tax on residents and nonresidents working in the city. Verify the current resident/nonresident rates with the Department of Revenue.",
      "sourceLabel": "City of Philadelphia Dept. of Revenue",
      "sourceUrl": "https://www.phila.gov/services/business-self-employment/business-taxes/wage-tax-employers/"
    },
    {
      "slug": "washington-dc",
      "name": "Washington, D.C.",
      "state": "DC",
      "status": "city_is_state",
      "statusLabel": "City IS the state — DC income tax is its own",
      "localTaxNote": "D.C. levies its own individual income tax (a separate jurisdiction, not a city overlay on a state). Rates are set by the DC Council.",
      "sourceLabel": "DC Office of Tax and Revenue",
      "sourceUrl": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates"
    },
    {
      "slug": "san-francisco",
      "name": "San Francisco",
      "state": "CA",
      "status": "no_income_tax",
      "statusLabel": "No city income tax",
      "localTaxNote": "California does not allow city income taxes; SF has business/gross-receipts taxes but no personal city income tax.",
      "sourceLabel": "SF Office of the Controller",
      "sourceUrl": "https://sfcontroller.org/"
    },
    {
      "slug": "los-angeles",
      "name": "Los Angeles",
      "state": "CA",
      "status": "no_income_tax",
      "statusLabel": "No city income tax",
      "localTaxNote": "No personal city income tax; LA has business taxes only.",
      "sourceLabel": "City of Los Angeles Office of Finance",
      "sourceUrl": "https://finance.lacity.org/"
    },
    {
      "slug": "chicago",
      "name": "Chicago",
      "state": "IL",
      "status": "no_income_tax",
      "statusLabel": "No city income tax",
      "localTaxNote": "Illinois constitution bars home-rule units from taxing income; Chicago has no personal city income tax.",
      "sourceLabel": "Illinois Constitution Art. VII §6(e)",
      "sourceUrl": "https://www.ilga.gov/commission/lrb/article7.htm"
    },
    {
      "slug": "boston",
      "name": "Boston",
      "state": "MA",
      "status": "no_income_tax",
      "statusLabel": "No city income tax",
      "localTaxNote": "Massachusetts cities cannot tax income; only the state income tax applies.",
      "sourceLabel": "Massachusetts Dept. of Revenue",
      "sourceUrl": "https://www.mass.gov/dor"
    }
  ],
  "decisionHeuristics": {
    "itemizeVsStandard": "Itemize only when your total itemized deductions (state/local taxes up to the cap, mortgage interest, charitable, medical above the floor, etc.) exceed your standard deduction. For most filers the standard deduction wins. OBBBA (enacted 2025) made several TCJA provisions permanent and changed some deduction rules for 2025+ — verify the current-year figures before choosing.",
    "localTaxImpact": "If you live or work in a city with a local income tax (e.g., NYC, Philadelphia, DC), that tax is usually deductible on your state return (subject to the federal SALT cap) but not on your federal return. Factor it into the itemize-vs-standard math."
  }
}