[sudosysgen]

The dependent exemption and old age exemptions definitely look like they could knock out 1.5% of income. If you have an income of 70k and two dependents, you would have an effective tax rate of 2.14%.

[cmurphycode]

can you clarify how you got that result?

70,000 - 8800 (married filing jointly) - 2000 (two dependents) = $59200 taxable income, $2960 tax bill. An effective rate of 4.22%

To reach the site's stated 3.29%, this family would need to make around 32k a year.

Fwiw, it appears the average household income in Massachusetts is about 80k.