Copyright, Tax Tables & DMCA — The Full Framework
This page covers U.S. copyright (17 U.S.C. §101 et seq.), federal-government public domain under 17 U.S.C. §105 (which puts IRS, SSA, and DOL publications in the public domain), fair use under 17 U.S.C. §107, the Lanham Act and nominative fair use, Section 230, the defamation framework, and our DMCA Section 512 takedown procedure. Read alongside our Terms of Use.
What is on this page
1. Our Copyright
The original editorial content of paycheck-calculators.org/ — including our calculator JavaScript code, our user-interface designs, our explanatory text, our comparison tables, the source hierarchy, and our verification methodology — is protected by copyright under U.S. copyright law (17 U.S.C. §101 et seq.). All rights reserved, subject to fair use and the permitted-use clause of our Terms of Use.
2. Fair Use Under 17 U.S.C. §107
Fair use of our content is permitted under the four-factor test in 17 U.S.C. §107:
| Factor | What courts consider |
|---|---|
| 1. Purpose and character of the use | Whether commercial or non-profit educational; whether transformative |
| 2. Nature of the copyrighted work | Factual / informational vs. creative |
| 3. Amount and substantiality of the portion used | Quantity and qualitative importance relative to the work as a whole |
| 4. Effect on the potential market for or value of the work | Market substitution analysis |
When relying on fair use, attribute paycheck-calculators.org/ and link to the source page where practicable.
3. Federal Tax Tables and Rates — Public Domain Under §105
Under 17 U.S.C. §105, works of the U.S. federal government are not protected by copyright. This puts IRS tax brackets, the standard deduction, withholding tables in Publication 15-T, Form W-4, Social Security Administration wage-base announcements, U.S. Department of Labor FLSA rules, federal regulations, and federal statutes in the public domain. We implement those rates and tables freely, with attribution to the originating agency.
4. State Tax Tables
State tax rates, brackets, and withholding tables are typically published by each state’s department of revenue or taxation. Under the long-standing edicts-of-government doctrine, the authoritative legal rules of government cannot be copyrighted. We treat each state’s published rates and brackets as freely citable, with attribution to the state agency. We do not republish a state’s full proprietary publication; we cite, summarize, and implement the rate-and-bracket numbers.
5. Calculator Code License
While the underlying tax tables and formulas are public-domain federal works, the JavaScript implementation, user interface, explanatory copy, and styling of each calculator on this site are our original creative work and are protected by copyright. You may use the calculators on paycheck-calculators.org/ for personal informational use. Embedding, mirroring, framing, scraping, or commercial republication of the calculators on another site requires our prior written permission. For an embed or licensing request, email info@paycheck-calculators.org with the subject “Embed inquiry”.
6. Trade Marks and Nominative Fair Use
The site refers to names belonging to agencies, including (without limitation) the Internal Revenue Service, the Social Security Administration, the U.S. Department of Labor, the Bureau of Labor Statistics, the Consumer Financial Protection Bureau, and state departments of revenue and taxation. These names are used nominatively — to identify the agency whose rates or rules our calculators implement — under Lanham Act §33(b)(4) (15 U.S.C. §1115(b)(4)) and the nominative-fair-use doctrine recognized by:
- New Kids on the Block v. News America Publishing (9th Cir. 1992) — three-factor test for nominative fair use
- Toyota Motor Sales v. Tabari (9th Cir. 2010) — nominative use in domain-name context
- International Information Systems Security Certification Consortium v. Security University (2d Cir. 2016) — Second Circuit three-factor test
We do not use any agency name in a way that suggests endorsement, sponsorship, or affiliation.
7. Identifying Real People — Defamation Framework
Where the site identifies real people — for example, named agency officials in their official capacity — we work to factual accuracy and the standards of state common-law defamation and:
- New York Times Co. v. Sullivan (1964) — “actual malice” standard for public officials
- Gertz v. Robert Welch, Inc. (1974) — public-figure / private-figure framework
- State anti-SLAPP statutes where applicable to good-faith public-interest reporting
If you are identified on the site and believe a statement is defamatory, email us with the page URL, the specific statement, and your basis. We review with editorial counsel.
8. Section 230 of the Communications Decency Act
For any third-party content on the site — user-submitted corrections, comments, or suggestions — we rely on the immunity provided by Section 230(c)(1) of the Communications Decency Act (47 U.S.C. §230), which states that “No provider or user of an interactive computer service shall be treated as the publisher or speaker of any information provided by another information content provider.” Section 230 does not immunize us from federal criminal liability or intellectual-property claims (handled separately under the DMCA).
9. DMCA Section 512 Takedown Procedure
To submit a takedown notice for content you believe infringes your copyright, email info@paycheck-calculators.org with the subject “DMCA notice”. Your notice must include all six elements required by 17 U.S.C. §512(c)(3):
- Signature (physical or electronic) of a person authorized to act on behalf of the owner of an exclusive right that is allegedly infringed.
- Identification of the copyrighted work claimed to have been infringed.
- Identification of the material claimed to be infringing — the specific URL on paycheck-calculators.org/.
- Contact information for the complaining party: name, address, telephone number, and email.
- Good-faith statement that the complaining party has a good-faith belief that the disputed use is not authorized by the copyright owner, its agent, or the law.
- Accuracy statement: a statement, under penalty of perjury, that the information in the notification is accurate, and that the complaining party is authorized to act on behalf of the copyright owner.
We acknowledge receipt within 5 business days and, where the notice is well-founded, act expeditiously to remove or disable access under DMCA §512.
10. Counter-Notice Procedure
If we remove material that you believe was lawfully posted, you may submit a counter-notice under 17 U.S.C. §512(g)(3) by email to info@paycheck-calculators.org with the subject “DMCA counter-notice”, including:
- Signature (physical or electronic)
- Identification of the material that was removed and its prior URL
- Statement under penalty of perjury that you have a good-faith belief the material was removed as a result of mistake or misidentification
- Your name, address, and telephone number
- Consent to the jurisdiction of the federal district court for the judicial district in which your address is located (or, for non-U.S. residents, any judicial district in which we may be found), and consent to accept service from the original notice-giver
On a valid counter-notice, we may restore the material 10–14 business days after we forward the counter-notice to the original notice-giver, unless that party files an action seeking a court order against the alleged infringer.
11. Repeat Infringer Policy
Consistent with 17 U.S.C. §512(i)(1)(A), we have adopted and reasonably implement a policy of terminating, in appropriate circumstances, the participation rights of any user who is a repeat infringer — the subject of multiple, well-founded DMCA notices. We retain a record of valid notices for three years.
12. What We Cannot Do Via This Procedure
If you want the IRS to change a published rate, or an agency to revise a tax table, that is between you and the agency — not something a DMCA notice to us can do.
- We cannot change a federal or state agency’s published rates
- We cannot alter IRS, SSA, DOL, BLS, or CFPB publications
- We cannot remove a state agency’s tax-table page
- We cannot suppress search-engine results — that is between you and the search engine
13. Contact
For any copyright, trade-mark, defamation, embed-licensing, or hosting-liability question, email info@paycheck-calculators.org with a clear subject line.
Submit a DMCA Takedown Notice
Email info@paycheck-calculators.org with the subject “DMCA notice” and the six elements above. We acknowledge within 5 business days and act expeditiously where well-founded.
📧 info@paycheck-calculators.org