We The People

This calculator uses the following constants. All are visible in the source code and editable through the inputs above.

Federal Tax Brackets (2024)

• Single 10% bracket$0 – $11,600
• Single 12% bracket$11,600 – $47,150
• Single 22% bracket$47,150 – $100,525
• Single 24% bracket$100,525 – $191,950
• Single 32% bracket$191,950 – $243,725
• Single 35% bracket$243,725 – $609,350
• Single 37% bracket$609,350+
• MFJ 10% bracket$0 – $23,200
• MFJ 12% bracket$23,200 – $94,300
• MFJ 22% bracket$94,300 – $201,050
• MFJ 24% bracket$201,050 – $383,900
• MFJ 32% bracket$383,900 – $487,450
• MFJ 35% bracket$487,450 – $731,200
• MFJ 37% bracket$731,200+
• HoH 10% bracket$0 – $16,550
• HoH 12% bracket$16,550 – $63,100
• HoH 22% bracket$63,100 – $100,500

The platform preserves these brackets unchanged. The Tax Bracket Architecture subsection in Wage Floors as Tax Architecture substantiates this commitment. The high-earner architecture is the canonical three-mechanism structure documented in OIR Section 10 (per the v2.26.3 OPEN-2 resolution). Mechanism 1 is the graduated income surcharge: +5% on income above $250K, +10% on income above $500K, +15% on income above $1M (single/HoH thresholds; doubled for MFJ). Mechanism 2 is the small wealth surcharge of 0.5% annually on net worth above $10M. Mechanism 3 is the wealth tax of 2.5% annually on net worth above $50M. All three mechanisms are now modeled in this calculator (added in v2.27, with comparison-table breakdown added in v2.27.2). To see Mechanisms 2 and 3 in your results, enter your household net worth in the optional input.

Standard Deductions (2024)

• Single$14,600
• Married Filing Jointly$29,200
• Head of Household$21,900

Used on the current side. The platform replaces these with the wage floor exemption.

Child Tax Credit

• Per child under 17$2,000
• Refundable up to$1,600 (current law)

Applied on both the current and platform sides. The platform does not modify the CTC structure.

Platform Contribution Rates (% of payroll, total economic burden)

• Universal Healthcare2% employee + 4% employer = 6% combined
• Universal Childcare0.5% employee + 0.8% employer = 1.3% combined
• Universal Mental Health0.3% employee + 0.5% employer = 0.8% combined
• Universal Paid Family Time0.15% employee + 0.25% employer = 0.4% combined
• Universal Long-Term Care0.4% employee + 0.6% employer = 1.0% combined

As of v3.7.23 this calculator shows both the employee share (visible on a worker's paystub) and the employer share (paid by the firm on the worker's behalf) for each pillar contribution, plus the combined rate. Earlier calculator versions and earlier comparison tables across the platform displayed only one side, with inconsistent choices across documents — this was the source of long-standing apparent contradictions in citizen-facing materials. The both-sides display resolves that by simply showing both rather than picking one. Under standard tax-incidence theory, the combined rate represents the full economic burden on the worker: the employer's contribution comes from wages that would otherwise be paid to the employee. The Federal Fiscal Impact Analysis uses the combined rates (6%, 1.3%, 0.8%, 0.4%, 1.0%) for revenue projection because that is what the federal program collects in aggregate. The calculator's totals reconcile to FFIA at the combined rate; the employee-only and employer-only views show the per-side breakdown that would appear on a paystub or in a firm's labor-cost ledger.

Pillars Ten, Eleven, and Twelve (Aggregate-Level Funding; Not Per-Household Calculation)

Pillars Ten (Federal Housing Investment), Eleven (Climate Architecture), and Twelve (Immigration Architecture) are funded through mechanisms that do not produce per-household payroll contributions in the citizen-facing tables, and they are therefore not displayed as individual contribution-rate rows in this calculator. The mechanisms are documented at the aggregate level in the Federal Fiscal Impact Analysis:

• Pillar Ten (Federal Housing Investment): general revenue from the high-earner architecture (graduated income surcharge plus wealth surcharge plus wealth tax). The high-earner mechanisms ARE modeled in this calculator. No additional per-household line is needed.aggregate $145B/yr
• Pillar Eleven (Climate Architecture): carbon price ($50→$100 per ton phase-in) split 50/50 between household dividend and infrastructure investment. Households pay through carbon-priced consumer goods AND receive a per-capita dividend; the net effect for most households is approximately neutral, with high-consumption households net negative and low-consumption households net positive. Per-household modeling requires household carbon-footprint estimates not collected by this calculator.net effect ~ neutral for typical household
• Pillar Twelve (Immigration Architecture): general revenue plus user fees on visa categories. No payroll contribution. CBO-projected net positive fiscal impact over 10-year window.aggregate $30-50B/yr gross; positive net

Platform Civic Infrastructure Effects

• Broadband under platform$0 (universal access)
• Tax preparation under platform$0 (Direct File handles wage floor calculation)
• Identity theft expected loss, current$100/yr (across population)
• Identity theft expected loss, platform$15/yr (Federal Identity Infrastructure)
• Founding Stake (one-time)$2

Platform Healthcare Effects

• Health insurance premium, platform$0 (replaced by universal coverage)
• Out-of-pocket medical, platform~33% of current (copays only, no deductibles)

Platform Childcare Effects

• Childcare cost per child, platform$2,500/yr (Quebec model: $10/day × ~250 days)

Wage Floor Defaults by Occupation Category

• Service / care / retail (representative)$28,000
• Skilled trades / clerical / mid-skill (default)$42,000
• Mid-career professional$55,000
• Senior / specialized professional$80,000

These are illustrative representative values. The platform's actual implementation would use BLS 25th-percentile by specific occupation code. If you know the specific number for your occupation, override the value above. The Wage Floor Empirical Analysis model contains the underlying BLS data.

What This Calculator Does Not Model

• Refundable Transition Bridge Credit: the v2.1 bridge credit that helps households whose net position would otherwise worsen during transition is not modeled.
• Sovereign Fund and aggregate fiscal effects: the macroeconomic effects on the federal deficit, GDP growth, and so on are addressed in the Federal Fiscal Impact Analysis at the aggregate level, not at the per-household level here.
• Pillar Eight benefits: the calculator displays the Pillar Eight (Universal Paid Family Time) contribution as a platform-side cost but does not model the benefit, which accrues at usage time (paid leave during a covered event). Households that use Pillar Eight benefits during a year would see a substantial offset to the contribution that year; households not using the benefit see only the contribution.
• Pillar Nine benefits: the calculator displays the Pillar Nine (Universal Long-Term Care) contribution as a platform-side cost but does not model the benefit, which accrues at need-time (typically late in life). The contribution is paid throughout working life; the benefit replaces large out-of-pocket long-term-care expenses that would otherwise be borne when needed.
• Pillar Eleven (Climate Architecture): not modeled per-household. The carbon price flows through consumer prices and a per-capita dividend partially offsets the household-level effect; net effect for typical households is approximately neutral. Per-household modeling requires household carbon-footprint inputs not collected here.
• State-specific variations: the calculator uses a single state-tax rate. State-specific tax credits, deductions, and special features are not modeled.
• Self-employment income: the calculator treats all gross income as W-2 wages for FICA purposes. Self-employed taxpayers face different effective rates that this calculator does not adjust for.
• Deferred compensation, capital gains, and investment income: the calculator treats all income as ordinary wage income. Households with substantial capital gains income face different rates that this calculator does not model.