Standard deduction

# A.

A standard deduction shall be allowed in determining a taxpayer's tax liability pursuant to this Part. Taxpayers are required to use the same filing status on their return required to be filed under this Part as they used on their federal income tax return. For tax year 2025, the amount of the standard deduction shall be as follows:

# (1)

Single Individual and Married-Separate
$12,500.00

# (2)

Married-Joint Return, a Qualified Surviving
200% of the dollar amount
Spouse, and Head of Household provided for Single Individuals

# B.

Beginning January 1, 2026, and thereafter, the amount of the standard deduction provided in Subsection A of this Section shall be adjusted annually by an amount calculated by multiplying the amount of the prior year's standard deduction by the percentage increase in the Consumer Price Index United States city average for all urban consumers (CPI-U), as reported by the United States Department of Labor, Bureau of Labor Statistics, or its successor, for the previous calendar year.
Acts 1980, No. 316, §1. Acts 1983, 2nd Ex. Sess., No. 1, §1, eff. Dec. 19, 1983; Acts
2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
{{NOTE: SECTION 4 OF ACTS 1983, 2ND EX. SESS., NO. 1,
PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL
BE APPLICABLE TO TAXABLE YEARS BEGINNING AFTER
DECEMBER 31, 1982. FOR TAXABLE YEARS BEGINNING PRIOR TO
JANUARY 1, 1983, THE TAX SHALL BE AS REQUIRED BY LAW
PRIOR TO THE EFFECTIVE DATE OF THIS ACT."}}

Source: view the official text

In this chapter (40 sections)

Full table of contents →