GOP Central Forum (https://gopcentral.forum)
For all Republican party rank and file members
Elected US House & Senate Republicans
Elected Red State Republicans
US Senate candidates in 2026
President Trump, VP Vance, & the Trump Cabinet
Chair RNC & Red State GOP Chairs & County Chairs
Midterm 2026 Elections - Unified Platform Proposals
Summary: Six policy proposals ESSENTIAL for the GAMC
((the Great American Middle Class (75% of voters!!! ))
1. Targeted tax elimination for lower middle class to stimulate the economy and job creation. We need to find new ways to reduce income taxes year after year for that purpose. See further details on this web site.
2. REAL Universal School Choice in all 50 states for students/parents/teachers. Visit GAMC website (www.educationalrightsamendment.org) for more details. Essential details are below in the body of the web site.
3. Decrease fed sales tax on retail gasoline sales to make commuting/travel cheaper, drive business freight costs down and the economy up. Low energy costs for workers and businesses have highly beneficial economic effects.
4. Decrease fed corporate taxes on grocery chain corporate income from ‘edible’ items on the shelves to reduce grocery prices for the poor & GAMC. The lower middle class, the largest single voter group, is having tough time with current food prices.
5. Mandate higher learning institutions (colleges) to give tuition breaks/loans using their endowment incomes to help students from the GAMC.
6. Privatization, decentralization, introducing competition, and direct healthcare for Medicaid state programs and privatization of Medicare to reduce to zero the # of uninsured people in all the 50 states of the US.
All the above proposals are based on reducing the role and size of the government by encouraging privatization, decentralization, free-market competition and reducing the costs and inflation for the public. Various county, state, and federal GOP organizations and candidates are encouraged to actively support and spread the idea of unified, pro-middle-class platform on which all campaigns and debates should be based. Candidates should understand that these policy proposals show the vast superiority of the free-market system and its proponents, the conservatives, as politically elected officials over leftist, immoral, unethical, income, and wealth redistributionists. Conservative Republicans should no longer lean back and rely on the mistakes of the left such as ‘open borders’ to carry them to victory in the midterm elections. Tax, education, anti-inflation and price-lowering policies are the most effective ways to convince prospective voters, 75% of whom form the GAMC.
Long term GAMC Agenda:
1. Take our GDP to 60 Trillion dollars in as short time as possible with annual growth rates above 5%. 112 years of unabated socialism has stunted the growth of our economy to about 30 trillion per year. We should do a lot better than that.
2. Bring unemployment below 2%, inflation below 2% and poverty below 2%. All of these are achievable with pro-economy growth policies as opposed pro-government growth policies.
3. Reduce to zero the number of people without healthcare.
4. Nationwide UNIVERSAL School Choice means all parents of school going children have a choice to select a school from the about 6-8 types of public and alternate schools, and all schools compete on the basis of educational excellence with each other. One of the major competitors will need to be autonomous Teacher-operated private schools (TOPS) to give more power to teachers to improve the quality of K-12 education.
5. Low crime rate which can only happen with full or nearly full employment of all able-bodied persons and a well-trained, well-funded law enforcement at city and state levels.
6. Secure borders and orderly, and legal immigration system.
7. Restoration of all individual rights that have been taken away by an overgrown, all-powerful socialist government system over the past 112 years after the enactment of the 16th amendment. These include rights of free speech, and religious rights such as prayer at schools, businesses and government events. The right to choose schools has been taken away long ago and replaced by a monolithic, monopolistic and failing educational system, in which the teachers have become subservient to unions and government employees instead of being leaders at the top of the educational pyramid by virtue of their expertise in education. The teacher, the guru, is equivalent to parents and God.
8. Return to the principles of a truly Republican form of government in which city and state governments have more role in our daily lives than the federal government, the scope of which should be limited jointly by all the state governments.
Introduction: GOP Central Forum is a political/social platform for GOP members, candidates, and elected leaders right on up to the president. Its main mission is exchange of policy ideas between rank-and-file conservative Republicans and the leadership. This web site also concentrates on the needs of the Great American Middle Class (GAMC) which forms 75-80% of the voters (with the other groups being 15% for low income and 5% for high income).
We expect our candidates starting with the 2026 midterm elections to pay attention to our demands and incorporate as many suggestions as possible in their campaign platforms.
Politicians should be aware that there are three policy platforms: 1) Democratic/socialist/communist platform, 2) Republican/pro-free markets/conservative platform and 3) The GAMC platform. Whichever party pays attention to the third platform should/will get most GAMC support/votes.
Below is a proposed combined Republican party platform and the GAMC platform. It is extremely ambitious. It promises a lot. These policies are essential for the GAMC. Politicians are advised “neglect these policies at your own peril.”
1. Income and other taxes: This organization proposes that the 2017 Trump tax cuts be followed up by more deep inroads into income tax policy, to secure voter support and to defeat socialism/communism which advocate tax increases which voters do not like. The GAMC, especially the lower 2/3 of middle-class taxpayers, need tax savings to spend and stimulate the economy to above 5% GDP growth every year without break by virtue of their large numbers and huge total spending needs. There is no better alternative to economic stimulation and job creation than eliminating taxes for the lower 2/3 of the middle class (For the purposes of tax policy the GAMC can be divided into lower 2/3rd, and upper 1/3 (by their income levels). The lower 2/3rds cannot simultaneously a) pay high progressive income taxes and b) stimulate the economy with their spending. SO, IT IS BEST TO USE THEIR TAXABLE INCOME FOR STIMULATING THE ECONOMY, WHICH IS MORE IMPORTANT AND BIGGER THAN THE GOVERNMENT AND IS ALSO THE BENEFACTOR OF THE GOVERNMENT. The upper 1/3 of the middle class can do both a) and b) above. Hence any tax elimination policy should start with the former group or bottom earners.
Out of the many alternatives available to achieve the above objective we suggest the following changes over next five years starting in 2026, WHICH CONSISTS OF RAISING THE MAXIMUM TAX-EXEMPT INCOME FOR EACH FILER TYPE YEAR AFTER YEAR FOR FIVE YEARS IN A ROW AND KEEP GOING THEREAFTER AS LONG AS THE REVENUES KEEP INCREASING OVER LEVELS OF PREVIOUS YEAR DUE TO THE EXPANSION OF THE ECONOMY, GROWTH IN WAGES AND ADDED JOBS. Due to the expansion of the economy, corporate tax revenues will also increase and pay for the changes in tax computation table
Table showing the above plan in dollar amounts*
Filer type 2025 2026 2027 2028 2029 2030
proposed proposed proposed proposed proposed
Single 11,925 16,925 21,925 26,925 31,925 36,925
Married filing
separately 11,925 16,925 21,925 26,925 31,925 36,925
Married filing
jointly 23,850 33,850 43,850 53,850 63,850 73,850
Head of House-
hold 17,000 24,150 31,300 38,450 45,600 52,750
* Note: The 2026 changes are in bold font. Look at the year 2030 numbers !!!
The Appendix -1 will show the IRS tax tables for 2026 to illustrate the first-year changes.
Prediction: This web site predicts that with the above tax plan in place, by the year 2040, the US economy will be $ 60 trillion dollars. At that point, a 10% federal sales tax without any income taxes will be enough to bring in around $ 5-6 trillion dollars in revenues for the federal government. If the spending is kept steady, there will be no need to borrow 1-2 trillion dollars every year and watch the national debt grow exponentially as it did under socialist fiscal and tax policies between 1913 and 2025.
The following highlights show how important the above proposal is to get a red wave in 2026 midterm elections.
1.The proposal is not a tax cut. It is a tax elimination plan for lower income earners that will progressively put more money in their hands to spend, save, or invest. As long as the revenues keep increasing year after year, this plan will go on, even after the fifth year (for the record all previous tax cuts were followed by increased revenues, not decreased). In fact, this plan is an inexorable, year after year, unrelenting attack on the ‘progressive income taxes’ of the socialists and to take our economy to 50-60 trillion GDP as quickly as possible and reach a point when the government needs not borrow any money year after year to pay for entitlements and also for discretionary spending. Our forefathers originally envisaged that borrowing would be allowed only for wars and other emergencies but the US Congress has used the power to borrow for non-emergency purposes, indiscriminately, wastefully and together the two political parties have brought this nation to the brink of defaulting on its loans or using large part of budget just to pay off the interest year after year on the national debt.
2. Removal of income tax on all the low to medium income earners is tantamount to permanent defeat of socialism/communism in this country. The primacy of a roaring economy and low unemployment and poverty rates will give both moral and electoral power to the conservatives, if only they are bold enough to put this grand plan into action. The Republican party has been a second fiddle in terms of political power since 1913, when they needlessly ‘lost a war’ by failing to produce a better alternative to income taxes alone for raising revenues to run the government. The result was 112 years of socialist dominance irrespective of which party was in power in the house and senate and who was the president.
3.This targeted tax cut for the middle class should be the main battle cry for the 2026 midterm elections. This will be a ‘new promise’ designed to win an election by making liberal/socialists oppose it, vote against it, and reveal their lack of empathy for the blue-collar workers and people just beginning to make a living after finishing their education.
4. The Trump tax cuts of 2017 did their job. We now need a new weapon to grow the economy, create jobs and feeling of peace and stability before the midterm elections. The sooner the Republicans embark on this new legislative proposal the better off they will be in retaining control of the House in US Congress and electing their gubernatorial, and senatorial candidates. Moral and legislative power comes to the Republicans when they relentlessly attack and reduce income taxes which are the weapon of the socialists. The policies available to the Republicans are: 1. Income taxes only on the top 10-15% of taxpayers but in a huge economy of 50 trillion dollars or more. 2. A combination of income taxes on the top 10-15% earners plus a small central sales tax adjustable by the US Congress. 3. A government that runs on sales taxes alone, for example, a 10% sales tax in a 60 trillion economy will yield approximately 6 trillion government revenues. This country can do it in 15 years or less, but we need Republicans firmly in power with enough votes to do what they want for the good of the country and to eliminate poverty.
5. Across the Board tax cut proposals are used by the socialists to demagogue the voters by calling them “tax cut for billionaires”. They cannot do that with this proposal. The billionaires and business owners and their investment in business expansion, new businesses and hiring workers shall hugely benefit by the increased spending by the lower middle class, who are the biggest solitary group of spenders in the nation. There are so many more of them than other groups that their spending will be extremely effective in causing economic expansion.
6. If the revenue growth falls short of expectations, the above proposal can be modified and stretched over 10 years instead of five years to give more time for revenues to rebound.
7. The US Congress shall have the authority/option to make up for any decrease in tax revenues by using a small 3-5% federal sales tax. In future years, this nation can fully get away from income taxes to straight sales taxes possible such that the low income and middle-class earners support the government with sales taxes rather than income taxes. The sales taxes let the buyer buy what he can afford but income taxes affect his ability to afford what he wants to buy. Intelligent businesspeople and leaders should prefer sales taxes over income taxes to raise government revenues. One must remember that business activity often leads to sales taxes collected more than once a year on the business capital used. Thus sales tax collections increase by compounding throughout the year, while income tax can only be collected as a fixed ratio of the income earned.
8. President Trump used the practice of ‘promising’ carefully thought-out goals and achieving them to gain and keep political power. Securing the nation’s borders was one of them. However, their effectiveness to generate voter enthusiasm will diminish with successive elections and such promises become less effective. So, political candidates need new promises to win elections. This proposal is a new promise for consideration by the leadership seriously. Tax cuts will not weaken the socialists. Relentless tax elimination from bottom up will destroy socialism and its reason for existence, namely, to punish ordinary people with ‘progressive’ and unfair income taxes and control their behavior and freedoms. If we can protect 75-80% of people from paying income taxes and only the top 10-15% of taxpayers continue to pay at current levels or decreased levels, we are putting this nation and our economy on the right track. For having a vibrant expanding economy at over 5% per year, the socialist concept of ‘everybody should pay their fair share of income tax to run the government’ is a big obstacle to this nation. Republicans should be pushing for the day when the first $60,000-75,000 of income is exempted from income tax. The ultimate aim of fiscal conservatives is to eliminate all income from income tax, but it is too early to talk about it now. All readers of this proposal are requested to dream of an America which A) has a 60 trillion dollar economy, B) No income tax on anyone, C) an 8-10% central sales tax on goods and services yielding 5-6 trillion in revenues for the government, D)1-2% poverty, E) 1% unemployment, F) The government has no debt, G) Protests and marches are a thing of distant past, and H) All the socialists have either converted themselves into fiscal conservatives or committed suicide due to the permanent defeat of their ideology. In other words, the only possible negative effect of proposed tax proposal is an increase in suicide rate of socialists and communists, that too in the distant future.
9. We are not the first nation to do this type of targeted sparing of low-income earners from income taxes. India, which has 5-7% GDP growth year after year, has exempted the first $ 1,200 (approx.) earned per month from income taxes and has a central sales tax for the past few years the latter bringing in enormous amounts of revenues. We have an economy that is 6 times that of India, but we exempt less than $ 1,000 per month in earned income. That shows why our economy grows at a mediocre 2-3%. WE ARE STARVING IT RELATIVELY, EVEN THOUGH AMERICANS ARE BIG SPENDERS.
10. If we do not do the proposal, China and India will surpass our GDP in a couple of decades. Do the Republicans want to bear the burden of causing such a debacle?
Proposal #2. Universal School Choice legislation/ referendum/amendment. Please visit the web site www.educationalrightsamendment.org to learn the complex issues involved in the policy of Universal School Choice advocated by President Trump and his supporters. Some critical issues will be discussed below.
1.Education policy experts are aghast at the Red States in their wasting of this wonderful opportunity to put the Democrats on their heels and win elections on this huge issue. By neglecting “Universal” and making it just another mundane issue, red states are not only wasting a gargantuan election issue but also setting a stage for blue states to water down this issue into nothing for parents and teachers. Recently in North Carolina , Virginia, and New Jersey this issue was not well exploited in governor races and Democrat candidates benefited from the listless and lackadaisical attitude of Republican candidates. Republican ignorance and inability to exploit educational choice as a major issue are blessings for pro-failing-public school Democrats. Republican will pay a heavy price if they ignore this major issue in the midterm elections in 2026.
2. Universal School Choice means all parents of children in K-12 education choose a school every year in the month of December from among 7-8 varieties of schools available including the two biggest groups, public schools run by government beaurocrats, and elected partisan and nonpartisan school boards and Teacher Owned Private Schools called TOPS. The latter are like multi-physician clinics accepting Medicaid patients in return for payments in tax dollars. These are increasingly more common in countries like India. It will take a few years to accommodate all the parents/children. Meanwhile preference for admission into new TOPS and other alternatives can be given in the ratio of 1:1:2 or 1:1:3 for black : Hispanic/Latino : majority white applicants for universal school choice. When all parents let the authorities know what schools they choose, those public schools that get rejected by parents will need to be closed and replaced by other types of schools, esp. TOPS because they cost nothing to the government. This decision cannot be given to school boards or the departments of education because universal choice means ALL parents of school-going children.
3. We plan on eventually replacing 33-40% of public schools that are failing to educate students by teacher-run schools of excellence. We believe investors and parents can start new schools together and compete together but the easiest way to create newer and smaller schools of 100-200 capacity is by allowing teachers to start new schools and receive government vouchers with each student/parent choosing that school for the following year.
4. The most attractive thing about autonomous teacher-owned private schools of excellence (A-TOPS) is that the government need not spend a dime to start a new school. It will be a function of the economy and business competition as usual. However, government can give low interest loans or grants to new A-TOPS if there are enough money and votes for those purposes.
5. Public schools, TOPS, church-run private schools, parent-run large private schools, home schools, investor-run private schools, and charter schools run by review boards are the main types of competing schools that will be made eligible to accept vouchers from the state government to educate students. The vouchers for all schools competing against public schools should be same as the per student budgets of public schools. Otherwise, the survivability of alternate schools is doomed from the start, especially their ability to pay competing salaries to hire teachers. In the TOPS, teachers will set their own salaries according to educational qualifications, experience, and level of performance.
6. TOPS are common all over the world nowadays. It is only in the USA that teachers are controlled by the educational unions, which takes away their control of curriculum and earnings. India is a world’s leader in TOPS. Almost 30% of Indian students go to private schools while only about 5-7% of Americans do the same.
7. The US Congress should pass legislation authorizing Universal School Choice in all states red and blue. Even though the education department is closed and education is totally transferred to states, the federal government should jealously guard against the watering down of school choices in the blue states. The suggested legislation and/or amendment are found in the web site. The Universal School Amendment will soon follow the legislation of the same name and make sure future socialist/communist governments will not transfer back education control to government beaurocrats, a group of people with least expertise in educational curriculum and educational discipline, and quite the opposite of teachers.
Proposal #3. Reduce gas prices, expand the economy and employment by reducing the federal tax on retail gasoline sales. The reduction can be 25 to 50 cents per gallon. It is imperative that gas prices go below $ 2.25 or $2.0 per gallon to get a red wave in the midterm elections. The increased driving and gasoline consumption will more than make up for the revenue decreasing effect of reduced federal sales tax on gasoline.
Proposal #4. Reduce the price of groceries by cutting by 50% to 100% the federal corporate tax on grocery chains and stores. Given stable other factors in grocery business, this will reduce grocery prices. Again the increased buying can make up for the reduction in corporate tax revenues. Corporate profits from ‘non-edible’ grocery items can be exempted from this provision to minimize lost revenues for the government.
Items # 3 and 4 should be timed by the House Republicans and the ideal time is now (yesterday or today). If they need to develop and pass the legislation in mid-2026 the prices will come down a few weeks or months before the midterm elections and the voters will remember who gave them reduced prices of gas and groceries. The Democrats will be put in a very precarious position. If they oppose these policies, they will fully deserve the wrath of the voters.
Proposal # 5. Pass a law that mandates higher institutions of learning (colleges and universities) to use 50- 60% of their endowment earnings ( or a minimum of 25% or more ) for tuition support and/or low-interest student loans. Also for government grants should be linked to setting aside a proportion of endowments for tuition support/tuition loans. Currently, they have no mandatory requirements for the above and they use their earnings on endowments for staff and administrative salaries and new buildings. Each such institution functions as an educational institution and an investment business with non-profit status. Ordinary people are resentful of high college costs, and the government does nothing about it. Again, the Democrats can oppose this proposal and antagonize parents and students and lose their votes. Introducing this legislation and voting before the elections will have a beneficial effect for the Republicans.
Proposal #6. Healthcare Reform: It is funny that in all these decades Medicare and Medicaid have been in existence, the Republicans at federal and state levels have tinkered with these when in power without substantially changing them for the better fiscally on a long-term basis and end massive numbers of uninsured people (40-60 +millions) before and after Obamacare. Democrats are busy transforming Obamacare into an albatross around the necks of struggling taxpayers who are under the misapprehension that no tax dollars are involved now or in future. This is sheer gullibility of taxpayers being exploited by the Democrats.
Republicans should first educate themselves about the issues involved since very few of them are physicians or experts in healthcare administration. The conservative principles underlying Medicare and Medicaid Reform are discussed below:
1.Both programs can be privatized and decentralized, eliminating thousands of taxpayers funded jobs in the federal and state governments. These jobs will be transformed into healthcare delivery jobs instead of centralized healthcare administrator jobs. Medicare’s six regional centers can be run by board of directors consisting of retired physicians, nurses, therapists, and hospital administrators getting paid only per diem for quarterly decision-making board meetings. The administrators will be released from the state or federal agencies running Medicaid and Medicare respectively to manage decentralized administrative positions within the regional management agencies.
2. Privatized Medicare and Medicaid are both part of ‘small government’ ideology of conservatives, but many Republicans are too lazy to fight the Democrats over this issue. The result is overbearing CMS and Medicaid administrators doing many unneeded or wasteful things. Physicians and hospital administrators cannot bear to deal with these beaurocrats.
3. Privatized Medicare and Medicaid will come with forced competition which has been totally lacking for decades, resulting in unbridled growth in healthcare costs. Physicians should compete with physicians and hospitals with hospitals. Physicians can classify themselves into reimbursement groups such Medicaid-(minus)20%, Medicaid-10%, Medicaid-L for level, Medicaid +10% and Medicaid +20%. The patients should be able to copay the 10% and 20% more to see a physician in the last two groups above. Obviously, physicians with lifelong experience and high qualifications would like to limit the patients they see and be paid better as specialists, be it primary care or specialty care. Medicaid-20% and Medicaid minus 10% groups of physicians will get preferred patient referral because of saving Medicaid dollars or copay dollars or both. This is the ideal place to start practice for new medical graduates who are establishing themselves in practice. Hospitals should similarly compete based on basic per diem rates for in-patient hospitalizations. In both physicians and hospitals, like entities must compete, for example solo physicians against solo and group practices against group practices. Similarly, university hospitals will compete against other university hospitals and community hospitals against other community hospitals. It is believed that this feature of forced competition will stretch the Medicaid and Medicare dollars so the programs can pay for more people on their rolls than now. This is one link in a chain of necessary changes to go from 40+ million uninsured to 0 persons in 50 states without healthcare.
4. Taxpayers are under no obligation to provide health insurance to Medicaid population, but inexpensive healthcare is a basic necessity of all citizens and permanent residents and is a legitimate responsibility of the taxpayer. Healthcare is approximately 20% or more cheap than health insurance and that translates to one additional low-income American enrolled per every 5 persons already in Medicaid. For every 1 million Americans on current Medicaid rolls we will have 1 million and 50,000 Americans accommodated. Providing healthcare without the involvement of insurance is “direct healthcare” and some companies have sought it for their workers to save on worker benefits. Both physicians/nurses/therapists as well as hospitals would welcome the idea of providing healthcare without intervening health insurance. The employer paid indemnity insurance pool will have no changes due to privatization of Medicare and Medicaid, which is as it should be. Some small employers may wish to save employee benefit expenses by paying for their premiums for self-pay Medicaid for whom the state will not subsidize premiums. States may choose to allow or disallow this feature.
Elected political leaders should understand that direct healthcare involves strict budgeted monthly limits for spending, and monthly waiting lists for expensive procedures, therapies, and investigations. Patients at the bottom of a waiting list at the end of the month would automatically go to the top of the waiting list for the following month. The various professionals at each regional Medicaid and Medicare state/regional centers would be expected to organize a smooth and rapid processing of claims and disbursements to providers and hospitals and management of monthly budgeted expenditures.
5. Persons with more than 2X poverty level of income should be allowed to join Medicaid to bring to zero the number of uninsured persons as much as possible by providing inexpensive healthcare instead of expensive health insurance. From 2X to 4 or 5X levels of poverty income the premiums can be partly subsidized for employed workers not getting any employer-paid healthcare or health insurance benefits or people who are self-employed but whose income is in the above range. People with incomes more than 4 or 5X poverty can be allowed if they pay 100% of Medicaid set premiums, which are expected to be a cost saving over indemnity healthcare for some workers. This idea should spell the death knell of ACA or Obamacare which has a) never took complete care of the entire 55-60 million population of uninsured Americans and b) penalized workers with relatively low incomes with high premiums, so that they had to, as President Biden said, “give up your full-time job and get a part time job to qualify for Obamacare (his words paraphrased). This showed his disdain for nurturing the economy one job at a time and sought to make an independent person into a welfare-dependent person and gradually turn him into a dependency gene pool for future generations.
6. The regional offices of state Medicaid and federal Medicare management agencies will be voluntary organizations run by retired physicians/nurses/therapists and hospital administrators. They will periodically review reimbursement policies for each specialty and hospital beds with the aid of IT staff, actuaries, accountants, and other staff, most of whom can be the departments of health employees who have lost their jobs during privatization and cost cutting at government levels.
Medicare and Medicaid budgets will keep getting in trouble unless privatization, decentralization, ending health insurance for Medicaid in favor of direct healthcare, introduction of competition, simplifying credentialing, prevention of fraud and abuse, and other efficient administrative procedures are undertaken.
Appendix 1.
Appendix 1. Proposed 2026 Tax Rate Schedule
Filer Type: Single filer
Income over But not over The tax is + Of income over
0 16,925 0 10% 0
16,925 48,475 1,692.50 12% 16,925
48,475 103,350 5,578.50 22% 48,475
103,350 197,300 17,652.00 24% 103,350
197,300 250,525 40,199.00 32% 197,300
250,525 626,350 57,231.00 35% 250,525
626,350 ---- 188,769.75 37% 626.350
Note: In 2026 the single filer gets to pay no income tax for the first $16,925 of income earned instead of $ 11,925 under current law.
Filer Type: married filing separately
Income over But not over The tax is + Of income over
0 16,925 0 10% 0
16,925 48,475 1 ,692.50 12% 16,925
48,475 103,350 5,578.50 22% 48,475
103,350 197,300 17,652.00 24% 103,350
197,300 250,525 40,199.00 32% 197,300
250,525 626,350 57,231.00 35% 250,525
626,350 ---- 188,769.75 37% 626.350
Note: Each filer from a married couple also gets to pay no income tax for the first $ 16, 925 of income instead of 11,925 under current law.
Filer Type: married filing jointly
Income over But not over The tax is + Of income over
0 33,850 0 10% 0
33,850 96,950 3,385.00 12% 33,850
96,950 206,700 11,157.50 22% 96,950
206,700 394,600 35,302.00 24% 206,700
394,600 501,050 80,398.00 32% 394,600
501,050 751,600 114,462.00 35% 501,050
751,600 ---- 202,154.50 37% 751,600
Note: In 2026, a married couple filing together will not pay any income tax on the first $ 33,850 of their income instead of $ 23,850 under current law.
Filer type: Head of Household
Income over But not over The tax is + Of income over
0 24,150 ----- 10% ----
24,150 64,850 2,415.00 12% 24,150
64,850 103,350 7,442.00 22% 64,850
103,350 197,300 15,912.00 24% 103,350
197,300 250,500 38,460.00 32% 197,300
250,500 626,350 55,494.00 35% 250,500
626,350 ----- 187,031.50 37% 626,350
Note: The head of a household pays no income tax on the first $ 24,150 of income instead of $ 17,000 under current law.
The above tables can be modified year after year by the IRS to reflect the annual increase in tax-exempted income by a total of $ 25,000 in five years for the single filer and double that for married couples and in between for the heads of household.