Mississippi take-home pay

TY2026 rate (4.0%) per HB 531 (2022) phase-down schedule; applies above the $10,000 zero-rate bottom band. The $10,000 threshold is statutorily NOT doubled for joint filers — it is the same dollar amount across all four filing statuses. **Bundled-PE-into-SD encoding**: MS has both a standard deduction (§27-7-15: $2,300 single / $4,600 MFJ / $2,300 MFS / $3,400 Head of Family) and a per-filer personal exemption (§27-7-21: $6,000 single / $12,000 MFJ / $6,000 MFS / $8,000 Head of Family). Both reduce taxable income before bracket walking. The schema lacks a dedicated personalExemptionDeduction field, so the two are bundled into standardDeduction (single $8,300 = $2,300 + $6,000; MFJ $16,600 = $4,600 + $12,000; MFS $8,300 = $2,300 + $6,000; HoH/Head-of-Family $11,400 = $3,400 + $8,000). The per-dependent $1,500 exemption stays on dependentExemption as a separate field. Filing-status mapping: MS 'Head of Family' maps to the calculator's head-of-household FilingStatus; MS 'Married — Spouse Died in [year]' (federal QSS equivalent) maps to MFJ. Not modeled: age 65+ / blind extra exemptions ($1,500 each per Form 80-100 — these would stack on top of the per-filer PE if a future schema enhancement adds an age/blind input); itemized deductions ($17,000 cap, MS Schedule A). No local income taxes in MS.