The deciding source is the Public Laws of the United States, using the top marginal income tax rate for unmarried individuals codified in 26 U.S.C., Subtitle A, Chapter 1, Subchapter A, Part II, currently 37%. The outcome is Yes if that rate for tax year 2026 is above the value specified in the market question and No otherwise. Resolution is at 12:00 AM ET on January 1 of the year named in the market question, and the outcome can resolve early if it becomes determinable. If the US Code shows a pending update from a newly enacted public law that affects the result, the outcome follows that enacted law. If publication of the enacted law is delayed, resolution waits until it is published.

The deciding source is the Public Laws of the United States, using the top marginal income tax rate for unmarried individuals codified in 26 U.S.C., Subtitle A, Chapter 1, Subchapter A, Part II, currently 37%. The outcome is Yes if that rate for tax year 2026 is above the value specified in the market question and No otherwise. Resolution is at 12:00 AM ET on January 1 of the year named in the market question, and the outcome can resolve early if it becomes determinable. If the US Code shows a pending update from a newly enacted public law that affects the result, the outcome follows that enacted law. If publication of the enacted law is delayed, resolution waits until it is published.