You are not from Arkansas, are you? You should check out the Arkansas income tax code... deductions equal to those provided in the federal income tax system? WRONG. Try again.
And if you make 28K and are taxed on the income you still have to pay the tax on the food you feed your children and you are taxed on your gas to go to work to make that paltry sum. And, once you have worked yourself to half to death and need to go to a nursing home, your bed there will be taxed too.
It looked different with corporations, partnerships and sole proprietorships though.
Ever bother checking to see which form you are using to file? It's not beyond these guys to let you file at rates higher than are required 'jus' 'cause you did!