Input Data:
        1. Record ID                                      7328608.00
        2. Tax Year                                          2021.00
        3. State Code                                           8.00 DE
        4. Marital Status                                       2.00
        5. Age of primary taxpayer                             36.00       58.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 3.00
        9. Wage and salary income of primary taxpayer       59092.49    55778.75
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                                   0.00
        13. Short Term Gains                                    0.00
        14. Long Term Gains                                     0.00
        15. Other Property                                      0.00
        16. Other Non-Property                                  0.00
        17. Taxable Pensions                                    0.00
        18. Gross Social Security                               0.00
        19. Tot/Txpy/Spouse UI                                  0.00        0.00
        20. Non-taxable Transfers                               0.00
        21. Rent Paid                                           0.00
        22. Property Taxes Paid                                 0.00
        23. Other Itemized Deds                                 0.00
        24. Child Care Expenses                             18893.12
        25. Mortgage Interest                                   0.00
        26. S-Corp profits                                      0.00
        27. Primary taxpayer's active QBI                       0.00        0.00
        27b. Spouse's active QBI                                0.00
        28. Primary taxpayer's SSTB self-employment income           0.00        0.00
        28b. Spouse's SSTB self-employment income               0.00

    Basic Output:
        FICA (OADSI and HI, sum of employee AND employer including Additional Medicare Tax)        17575.3
        Federal IIT Liability                              -12753.33
        Record ID                                          7328608.0
        State (SOI code)                                     8    DE
        State IIT Liability                                   1586.0
        Year                                                    2021

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   22.0
        State Marginal Rate                                      6.6
        Taxpayer liability for FICA                          8787.65

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                     8000.0
        Child Tax Credit                                      9000.0
        Earned Income Credit                                     0.0
        FICA                                                 8787.65
        Federal AGI                                        114871.23
        Federal Income Tax Before Credits                   11246.67
        Federal Regular Tax                                 11246.67
        Federal Taxable Income                              89771.23
        Income for the Alternative Minimum Tax             114871.23
        Itemized Deductions in taxable income                    0.0
        Net Investment Income Tax                                0.0
        Personal Exemptions                                      0.0
        QBI deduction                                            0.0
        Social Security in AGI                                   0.0
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             25100.0

    State Tax Calculation:
        32. AGI                                             114871.2
        34. Standard Deduction                                6500.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                  108371.2
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                    0.0
        39. EIC                                                  0.0
        40. Total Credits                                     4550.0
        Child Tax Credit                                         0.0
        State One-Time Rebate                                    0.0
        Tax before credits                                    6136.0

    TCJA 2018+:
        42. Earned Self-Employment Income for FICA               0.0

    Additional Medicare Taxes 2013+:
        Medicare Tax on Unearned Income                          0.0

    Decomposition of Federal Marginal Rate 
 (taxpayer earned income) 
 Regular Income Tax:
        Cares Recovery Rebates                                7000.0
        Refundable Part of CTC                                9000.0