Public Law 89–367.
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80 Stat. 36 Public Law 89–367 AN ACT To authorize appropriations during the fiscal year 1966 for procurement of aircraft, missiles, naval vessels, tracked combat vehicles, research, development, test, evaluation, and military construction for the Armed Forces, and for other purposes. March 15, 1966[[H. R. 12889](/us/bill/89/hr/12889)] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Armed Forces.Supplemental appropriation authorization, 1966.
TITLE I— PROCUREMENT Sec. 101. In addition to the funds authorized to be appropriated[79 Stat. 127](/us/stat/79/127). under Public Law 89–37 there is hereby authorized to be appropriated during the fiscal year 1966 for the use of the Armed Forces of the United States for procurement of aircraft, missiles, naval vessels, and tracked combat vehicles in amounts as follows: aircraft For aircraft: for the Army, $825,600,000; for the Navy and the Marine Corps, $738,300,000; for the Air Force, $1,585,700,000. missiles For missiles: for the Army, $64,000,000; for the Navy, $26,200,000; for the Marine Corps, $27,500,000; for the Air Force, $63,700,000. tracked combat vehicles For tracked combat vehicles: for the Army, $75,800,000; for the Marine Corps, $10,900,000.
TITLE II— RESEARCH, DEVELOPMENT, TEST, AND EVALUATION Sec. 201. In addition to the funds authorized to be appropriated under Public Law 89–37 there is hereby authorized to be appropriated during fiscal year 1966 for the use of the Armed Forces of the United States for research, development, test, and evaluation, as authorized by law, in amounts as follows: For the Army, $27,995,000; For the Navy (including the Marine Corps), $52,570,000; For the Air Force, $71,085,000. TITLE III— MILITARY CONSTRUCTION Sec. 301.
Development of facilities for southeast Asia. The Secretary of each military department may establish or develop military installations and facilities by acquiring, constructing, converting, rehabilitating, or installing permanent or temporary public works, including land acquisition, site preparation, appurtenances, utilities, and equipment, which are necessary in connection with military activities in southeast Asia, or in support of such activities, in the total amount as follows:
Department of the Army, $509,700,000; Department of the Navy, $304,300,000; and Department of the Air Force, $274,100,000. Sec. 302. Vital security facilities. The Secretary of Defense may establish or develop installations and facilities which he determines to be vital to the security of the United States, and in connection therewith to acquire, construct,80 Stat. 37 convert, rehabilitate, or install permanent or temporary public works, including land acquisition, site preparation, appurtenances, utilities, and equipment in the total amount of $200,000,000.
Sec. 303. The Secretary of each military department may proceedLand improvements, etc. to establish or develop installations and facilities under this Act without regard to section 3648 of the Revised Statutes, as amended (31 U.S.C. 529), and sections 4774(d) and 9774(d) of title 10, United States Code. The authority to place permanent or temporary[70A Stat. 269, 590](/us/stat/70A/269/590). improvements on land includes authority for surveys, administration, overhead, planning, and supervision incident to construction.
That authority may be exercised before title to the land is approved under section 355 of the Revised Statutes, as amended (40 U.S.C. 255), and even though the land is held temporarily. The authority to acquire real estate or land includes authority to make surveys and to acquire land, and interests in land (including temporary use), by gift, purchase, exchange of Government-owned land, or otherwise. Sec. 304. Whenever—Contracts.
(1)the President determines that compliance with section 2313(b) of title 10, United States Code, for contracts made under[70A Stat 132](/us/stat/70A/132). this Act for the establishment or development of military installations and facilities in foreign countries would interfere with the carrying out of this Act; and
(2)the Secretary of Defense and the Comptroller General have agreed upon alternative methods of adequately auditing those contracts; the President may exempt those contracts from the requirements of that section. Sec. 305. There are authorized to be appropriated such sums as mayAppropriation, limitation. be necessary for the purposes of this title, but the appropriations for public works authorized by sections 301 and 302 shall not exceed—
(1)for section 301: Department of the Army, $509,700,000; Department of the Navy, $304,300,000; Department of the Air Force, $274,100,000, or a total of $1,088,100,000.
(2)for section 302: a total of $200,000,000. TITLE IV— GENERAL PROVISIONS Sec. 401.
(a)Funds authorized for appropriation for the use of theFunds, availability for Vietnamese forces, etc. Armed Forces of the United States under this or any other Act are authorized to be made available for their stated purposes in connection with support of Vietnamese and other free world forces in Vietnam, and related costs, during the fiscal years 1966 and 1967, on such terms and conditions as the Secretary of Defense may determine.
(b)Within 30 days after the end of each quarter, the SecretaryReport to congressional committees. of Defense shall render to the Committees on Armed Services and Appropriations of the Senate and the House of Representatives a report with respect to the estimated value by country of support furnished from appropriations authorized to be made under this subsection.
(c)The Secretary of Defense shall furnish to the Committees onConstruction, projects description and estimates. Armed Services of the Senate and House of Representatives a description of all construction projects, including cost estimates and periodic reports, made available to the Secretary of Defense simultaneously with the receipt of such information from the persons responsible for the construction of such projects in support of Vietnamese and other free world forces in Vietnam. Whenever such construction projects,Report to congressional committees. involving $1,000,000 or more, are performed by private contractors, the Secretary of Defense or his representative in Vietnam shall report to the Committees on Armed Services of the Senate and House of80 Stat. 38 Representatives the name or names of such private contractors, the amounts involved in each contract, a copy of the report in support of each progress payment, and a complete report prior to final payment.
(d)Auditing of contracts. The Secretary of Defense shall also furnish to the Armed Services Committees of the Senate and House of Representatives complete information regarding the alternative methods of adequately auditing contracts which he and the Comptroller General have agreed upon prior to the execution of any contract which would waive the[70A Stat. 132](/us/stat/70A/132). provisions of section 2313(b) of title 10, United States Code. Approved March 15, 1966. Public Law 89–368: To provide for graduated withholding of Income tax from wages, to require declarations of estimated tax with respect to self-employment income, to accelerate current payments of estimated income tax by corporations, to postpone certain excise tax rate reductions, and for other purposes. Public Law 368 Public Law 89–368 80 Stat. 38 1966-03-15 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-10-31 89 2 public Public Law 89–368 AN ACT To provide for graduated withholding of Income tax from wages, to require declarations of estimated tax with respect to self-employment income, to accelerate current payments of estimated income tax by corporations, to postpone certain excise tax rate reductions, and for other purposes. March 15, 1966[[H. R. 12752](/us/bill/89/hr/12752)] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Tax Adjustment Act of 1966. SECTION 1. SHORT TITLE, ETC.
(a)Short Title.— This Act may be cited as the “Tax Adjustment Act of 1966”.
(b)Amendment of 1954 Code.—Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision[68A Stat. 3](/us/stat/68A/3).[26 USC 1 *et seq*](/us/usc/t26/s1). of the Internal Revenue Code of 1954. TITLE I— ADJUSTMENT OF CERTAIN COLLECTION PROCEDURES SECTION 101. INCOME TAX COLLECTED AT SOURCE.
(a)Percentage Method of Withholding.—Subsection
(a)of section[68A Stat. 457](/us/stat/68A/457); [78 Stat. 140](/us/stat/78/140).[26 USC 3402](/us/usc/t27/s3402). 3402 (relating to requirement of withholding) is amended to read as follows: " “(a) Requirement of Withholding.— Every employer making payment of wages shall deduct and withhold upon such wages (except as otherwise provided in this section) a tax determined in accordance with the following tables. For purposes of applying such tables, the term ‘the amount of wages’ means the amount by which the wages exceed the number of withholding exemptions claimed, multiplied by the amount of one such exemption as shown in the table in subsection*Post*, p, 41. (b)(1): “Table 1— If the payroll period with respect to an employee is WEEKLY “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $4 0. Over $4 but not over $13 14% of excess over $4. Over $13 but not over $23 $1.26 plus 15% of excess over $13. Over $23 but not over $85 $2.76 plus 17% of excess over $23. Over $85 but not over $168 $13.30 plus 20% of excess over $85. Over $169 but not over $212 $30.10 plus 25% of excess over $169. Over $212 $40.85 plus 30% of excess over $212. 80 Stat. 39 “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $4 0. Over $4 but not over $23 14% of excess over $4. Over $28 but not over $85 $2.66 plus 15% of excess over $23. Over $85 but not over $169 $11.96 plus 17% of excess over $85. Over $169 but not over $240 $26.24 plus 20% of excess over $169. Over $240 but not over $423 $60.44 plus 25% of excess over $340. Over $423 $81.19 plus 30% of excess over $423. “Table 2— If the payroll period with respect to an employee is BIWEEKLY “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $8 0. Over $8 but not over $27 14% of excess over $8. Over $27 but not over $46 $2.66 plus 15% of excess over $27. Over $46 but not over $169 $5.51 plus 17% of excess over $46. Over $169 but not over $338 $26.42 plus 20% of excess over $169. Over $338 but not over $423 $60.22 plus 25% of excess over $338. Over $423 $81.47 plus 30% of excess over $423. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $8 0. Over $8 but not over $46 14% of excess over $8. Over $46 but not over $169 $5.32 plus 15% of excess over $46. Over $169 but not over $338 $23.77 plus 17% of excess over $169. Over $338 but not over $681 $52.50 plus 20% of excess over $338. Over $681 but not over $864 $121.10 plus 25% of excess over $681. Over $486 $162.35 plus 30% of excess over $846. “Table 3— If the payroll period with respect to an employee is SEMIMONTHLY “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $8 0. Over $8 but not over $29 14% of excess over $8. Over $29 but not over $50 $2.94 plus 15% of excess over $29. Over $50 but not over $183 $6.09 plus 17% of excess over $50. Over $183 but not over $367 $28.70 plus 20% of excess over $183. Over $367 but not over $485 $65.50 plus 25% of excess over $367. Over $458 $88.25 plus 30% of excess over $458. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $8 0. Over $8 but not over $50 14% of excess over $8. Over $50 but not over $183 $5.88 plus 15% of excess over $50. Over $183 but not over $367 $25.83 plus 17% of excess over $183. Over $367 but not over $738 $57.11 plus 20% of excess over $367. Over $738 but not over $917 $131.31 plus 25% of excess over $738. Over $917 $176.06 plus 30% of excess over $917. “Table 4— If the payroll period with respect to an employee is MONTHLY “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $17 0. Over $17 but not over $58 14% of excess over $17. Over $58 but not over $100 $5.74 plus 15% of excess over $58. Over $100 but not over $367 $12.04 plus 17% of excess over $100. Over $367 but not over $733 $57.43 plus 20% of excess over $367. Over $733 but not over $917 $130.63 plus 25% of excess over $733. Over $917 $176.63 plus 30% of excess over $917. 80 Stat. 40 “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $17 0. Over $17 but not over $100 14% of excess over $17. Over $100 but not over $367 $11.62 plus 15% of excess over $100. Over $367 but not over $733 $51.67 plus 17% of excess over $367. Over $733 but not over $1,475 $113.89 plus 20% of excess over $733. Over $1,475 but not over $1,833 $262.29 plus 25% of excess over $1,475. Over $1,833 $351.79 plus 30% of excess over $1,833. “Table 5— If the payroll period with respect to an employee is QUARTERLY “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $50 0. Over $50 but not over $175 14% of excess over $50. Over $175 but not over $300 $17.50 plus 15% of excess over $175. Over $300 but not over $1,100 $36.25 plus 17% of excess over $300. Over $1,100 but not over $2,200 $175.25 plus 20% of excess over $1,100. Over $2,200 but not over $2,750 $392.25 plus 25% of excess over $2,200. Over $2,750 $529.75 plus 30% of excess over $2,750. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $50 0. Over $50 but not over $300 14% of excess over $50. Over $300 but not over $1,100 $35.00 plus 15% of excess over $300. Over $1.100 but not over $2,200 $155 plus 17% of excess over $1,100. Over $2,200 but not over $4,425 $342.42 plus 20% of excess over $2,200. Over $4,425 but not over $5,500 $787 plus 25% of excess over $4,425. Over $5,500 $1,055 plus 30% of excess over $5,500. “Table 6— If the payroll period with respect to an employee is SEMIANNUAL “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $100 0. Over $100 but not over $350 14% of excess over $100. Over $350 but not over $600 $35.00 plus 15% of excess over $350. Over $600 but not over $2,200 $72.50 plus 17% of excess over $600. Over $2,200 but not over $4,400 $344.50 plus 20% of excess over $2,200. Over $4,400 but not over $5,500 $784.50 plus 25% of excess over $4,400. Over $5,500 $1,059.50 plus 30% of excess over $5,500. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $100 0. Over $100 but not over $600 14% of excess over $100. Over $600 but not over $2,200 $70 plus 15% of excess over $600. Over $2,200 but not over $4,400 $310 plus 17% of excess over $2,200. Over $4,400 but not over $8,850 $684 plus 20% of excess over $4,400. Over $8,850 but not over $11,000 $1,574 plus 25% of excess over $8,850. Over $11,000 $2,111.50 plus 30% of excess over $11,000. 80 Stat. 41 “Table 7— If the payroll period with respect to an employee is ANNUAL “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $200 0. Over $200 but not over $700 14% of excess over $200. Over $700 but not over $1,200 $70 plus 15% of excess over $700. Over $1,200 but not over $4,400 $145 plus 17% of excess over $1,200. Over $4,400 but not over $8.800 $689 plus 20% of excess over $4,400. Over $8,800 but not over $11,000 $1,569 plus 25% of excess over $8,800. Over $11,000 $2,119 plus 30% of excess over $11,000. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $200 0. Over $200 but not over $1,200 14% of excess over $200. Over $1,200 but not over $4,400 $140 plus 15% of excess over $1,200. Over $4,400 but not over $8,800 $620 plus 17% of excess over $4,400. Over $8,800 but not over $17,700 $1,368 plus 20% of excess over $8,800. Over $17,700 but not over $22,000 $3,148 plus 25% of excess over $17,700. Over $22,000 $4,223 plus 30% of excess over $22,000. “Table 8— If the payroll period with respect to an employee is a DAILY payroll period or a miscellaneous payroll period “(a) Single Person—Including Head of Household: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $0.50 0. Over $0.50 but not over $1.90 14% of excess over $0.50. Over $1.90 but not over $3.30 $0.20 plus 15% of excess over $1.90. Over $3.30 but not over $12.10 $0.41 plus 17% of excess over $3.30 Over $12.10 but not over $24.10 $1.91 plus 20% of excess over $12.10. Over $24.10 but not over $30.10 $4.31 plus 25% of excess over $24.10. Over $30.10 $5.81 plus 30% of excess over $30.10. “(b) Married Person: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $0.50 0. Over $0.50 but not over $3.30 14% of excess over $0.50. Over $3.30 but not over $12.10 $0.39 plus 15% of excess over $3.30. Over $12 but not over $24.10 $1.71 plus 17% of excess over $12.10. Over $24.10 but not over $48.50 $1.71 plus 20% of excess over $24.10 Over $48.50 but not over $60.30 $8.63 plus 25% of excess over $48.50 Over $60.30 $11.58 plus 30% of excess over $60.30. "
(b)Amount of Withholding Exemption.— Paragraph
(1)of section 3402(b) (relating to percentage method withholding table) is[68A Stat. 457](/us/stat/68A/457).[26 USC 3402](/us/usc/t26/3402). amended by striking out the table set forth therein and inserting the following table in lieu thereof: “Percentage Method Withholding Table Payroll period Amount of one withholding exemption: Weekly $13.50. Biweekly 26.90. Semimonthly 29.20. Monthly 58.30. Quarterly 175.00. Semiannual 350.00. Annual 700.00. Daily or miscellaneous (per day of such period). 1.90.”
(c)Wage Bracket Withholding.— Paragraph
(1)of section 3402(c) (relating to wage bracket withholding) is amended by strik-[78 Stat. 140](/us/stat/78/140).80 Stat. 42ing out the tables set forth therein and inserting the following tables in lieu thereof: " “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $0 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4 $5 .10 0 0 0 0 0 0 0 0 0 0 $5 $6 .20 0 0 0 0 0 0 0 0 0 0 $6 $7 .40 0 0 0 0 0 0 0 0 0 0 $7 $8 .50 0 0 0 0 0 0 0 0 0 0 $8 $9 .70 0 0 0 0 0 0 0 0 0 0 $9 $10 .80 0 0 0 0 0 0 0 0 0 0 $10 $11 .90 0 0 0 0 0 0 0 0 0 0 $11 $12 1.10 0 0 0 0 0 0 0 0 0 0 $12 $13 1.20 0 0 0 0 0 0 0 0 0 0 $13 $14 1.40 0 0 0 0 0 0 0 0 0 0 $11 $15 1.80 0 0 0 0 0 0 0 0 0 0 $15 $16 1.70 0 0 0 0 0 0 0 0 0 0 $16 $17 1.80 0 0 0 0 0 0 0 0 0 0 $17 $18 2.00 0 0 0 0 0 0 0 0 0 0 $18 $19 2.10 .20 0 0 0 0 0 0 0 0 0 $19 $20 2.30 .30 0 0 0 0 0 0 0 0 0 $20 $21 2.40 .40 0 0 0 0 0 0 0 0 0 $21 $22 2.60 .60 0 0 0 0 0 0 0 0 0 $22 $23 2.70 .70 0 0 0 0 0 0 0 0 0 $23 $24 2.90 .90 0 0 0 0 0 0 0 0 0 $24 $25 8.00 1.00 0 0 0 0 0 0 0 0 0 $25 $26 3.20 1.10 0 0 0 0 0 0 0 0 0 $26 $27 3.40 1.30 0 0 0 0 0 0 0 0 0 $27 $28 3.50 1.40 0 0 0 0 0 0 0 0 0 $28 $29 1.70 1.80 0 0 0 0 0 0 0 0 0 $29 $30 3.90 1.70 0 0 0 0 0 0 0 0 0 $30 $31 4.10 1.90 0 0 0 0 0 0 0 0 0 $31 $32 4.20 2.00 .10 0 0 0 0 0 0 0 0 $32 $33 4.40 2.20 .20 0 0 0 0 0 0 0 0 $33 $34 4.60 2.80 .40 0 0 0 0 0 0 0 0 $34 $35 4.70 2.50 .50 0 0 0 0 0 0 0 0 $35 $36 4.90 2.60 .70 0 0 0 0 0 0 0 0 $36 $37 5.10 2.80 .80 0 0 0 0 0 0 0 0 $87 $38 5.20 3.00 .90 0 0 0 0 0 0 0 0 $38 $39 5.40 3.10 1.10 0 0 0 0 0 0 0 0 $38 $40 5.60 3.30 1.20 0 0 0 0 0 0 0 0 $40 $41 6.80 3.50 1.40 0 0 0 0 0 0 0 0 $41 $42 5.90 3.60 1.50 0 0 0 0 0 0 0 0 $42 $43 6.10 3.80 1.70 0 0 0 0 0 0 0 0 $43 $44 6.30 4.00 1.80 0 0 0 0 0 0 0 0 $44 $45 6.40 4.10 2.00 0 0 0 0 0 0 0 0 $45 $46 6.60 4.30 2.10 .20 0 0 0 0 0 0 0 $46 $47 6.80 4.50 2.30 .30 0 0 0 0 0 0 0 $47 $48 6.90 4.70 2.40 .50 0 0 0 0 0 0 0 $48 $49 7.10 4.80 2.60 .60 0 0 0 0 0 0 0 $49 $50 7.30 6.00 2.70 .70 0 0 0 0 0 0 0 $50 $51 7.50 5.20 2.90 .90 0 0 0 0 0 0 0 $51 $52 7.60 5.30 3.00 1.00 0 0 0 0 0 0 0 $52 $53 7.80 5.50 3.20 1.20 0 0 0 0 0 0 0 $53 $54 8.00 5.70 3.40 3.30 0 0 0 0 0 0 0 $54 $55 8.10 5.80 3.60 1.40 0 0 0 0 0 0 0 $55 $56 8.30 6.00 3.70 1.60 0 0 0 0 0 0 0 $56 $57 8.50 6.20 3.90 1.70 0 0 0 0 0 0 0 $57 $58 8.60 6.40 4..10 1.90 0 0 0 0 0 0 0 $58 $59 8.80 6.50 4.20 2.00 .10 0 0 0 0 0 0 $59 $60 9.00 6.70 4.40 2.20 .80 0 0 0 0 0 0 $60 $62 9.20 6.00 4.70 1.40 .60 0 0 0 0 0 0 $62 $64 9.60 7.30 5.00 2.70 .70 0 0 0 0 0 0 $64 $66 9.90 7.60 5.30 3.10 1.00 0 0 0 0 0 0 $66 $68 10.30 8.00 6.70 3.40 1.80 0 0 0 0 0 0 $68 $70 10.60 8.30 6.00 3.70 1.60 0 0 0 0 0 0 $70 $72 10.90 8.00 6.40 4.10 1.90 0 0 0 0 0 0 $72 $74 11.30 9.00 6.70 4.40 2.20 .30 0 0 0 0 0 $74 $76 11.00 9.30 7.00 4.80 2.50 .50 0 0 0 0 0 $76 $78 12.00 9.70 7.40 5.10 2.80 .80 0 0 0 0 0 $78 $80 12.30 10.00 7.70 5.40 3.10 1.10 0 0 0 0 0 $80 $82 12.00 10.80 8.10 5.80 3.50 1.40 0 0 0 0 0 $82 $84 13.00 10.70 8.40 6.10 3.30 1.70 0 0 0 0 0 $84 $86 13.30 11.00 8.70 6.50 4.20 2.00 10 0 0 0 0 $86 $88 13.70 11.40 9.10 6.80 4.50 2.30 .30 0 0 0 0 188 $90 14.10 11.70 9.40 7.10 4.80 2.60 .60 0 0 0 0 $90 $92 14.50 12.00 9.80 7.50 5.20 2.90 .90 0 0 0 0 $92 $94 14.90 12.40 10.10 7.80 5.50 3.20 1.20 0 0 0 0 $94 $96 15.30 12.70 10.40 8.20 6.20 3.60 1.50 0 0 0 0 $96 $98 15.70 13.10 10.80 8.50 6.20 3.90 1.80 0 0 0 0 $98 $100 16.10 13.40 11.10 8.80 6.50 4.30 2.10 .10 0 0 0 $100 $105 16.80 14.10 11.70 9.40 7.10 4.80 2.60 .60 0 0 0 $106 $110 17.80 15.10 12.00 10.30 8.00 6.70 3.40 1.30 0 0 0 $110 $116 18.80 16.10 13.40 11.00 8.80 6.50 4.30 2.10 .10 0 0 $115 $120 19.80 17.10 14.40 12.00 9.70 7.40 5.10 2.80 .80 0 0 80 Stat. 43 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $120 $125 $20.80 $18.10 115.40 112.80 110.50 $8.20 16.00 13.70 $1.50 $0 $0 $125 $130 2180 19.10 16.40 13.80 11.40 9.10 6.80 4.50 2.30 .40 0 $10 $130 22.80 20.10 17.40 14.80 12.20 9.00 7.70 5.40 3.10 1.10 0 $135 $140 23.80 21.10 18.40 15.80 13.10 10.80 8.50 6.20 3.90 1.80 0 $140 $45 24.80 22.10 19.40 16.80 14.10 11.00 9.40 7.10 4.80 2.50 .60 $145 $50 25.80 23.10 20.40 17.80 15.10 12.50 10.20 7.90 5.60 3.30 1.30 $150 $160 27.30 24.60 21.90 19.30 16.60 13.90 11.50 9.20 6.90 4.50 2.40 $160 $170 29.30 26.60 23.90 21.30 18.60 16.90 13.20 10.90 8.60 6.30 4.00 $170 $180 31.60 28.60 25.90 23.30 20.60 17.90 15.20 12.60 10.30 8.00 6.70 $180 $190 34.10 30.80 27.00 25.30 22.60 19.00 17.20 14.50 12.00 9.70 7.40 $190 $200 36.60 83.30 29.90 27.80 24.60 21.90 19.20 16.50 13.80 11.40 9.10 $200 $210 39.10 35.80 32.40 20.30 26.60 23.90 21.20 18.50 16.80 13.10 10.80 $210 $22 41.80 38.30 34.90 31.50 28.60 25.90 23.20 20.50 17.80 15.10 12.50 $220 $230 44.80 40.00 37.40 34.00 30.70 27.90 26.20 22.50 19.80 17.10 14.40 $230 $240 47.80 43.80 39.00 36.50 33.20 20.90 27.20 24.50 21.80 19.10 16.40 $240 $250 50.80 40.80 42.70 39.00 35.70 32.30 29.20 26.50 23.80 21.10 18.40 $250 $260 53.80 48.80 45.70 41.70 38.20 34.80 31.40 28.50 25.80 23.10 20.40 $260 $270 50.80 52.80 48.70 44.70 40.70 37.30 33.90 30.60 27.00 25.10 22.40 $270 $280 69.80 55.80 51.70 47.79 43.60 30.80 36.40 33.10 20.80 27.10 24.40 $280 $290 62.80 58.80 54.70 M.70 46.60 42.60 38.90 35.60 32.20 29.10 26.40 $290 $300 65.80 01.80 57.70 53.70 40.60 45.60 41.60 38.10 34.70 31.30 28.40 $300 $310 63.80 04.80 60.70 M.70 52.60 48.60 44.60 40.60 37.20 33.80 30.60 $310 $320 71.80 67.80 63.70 59.70 55.60 61.60 47.60 43.50 39.70 36.30 33.00 $320 $330 74.80 70.80 66.70 62.70 58.60 54.60 50.60 46.50 42.50 38.80 35.50 $330 $840 77.80 78.80 69.70 65.70 61.60 57.60 53.60 40.50 45.50 41.40 38.00 $340 $350 80.80 76.80 72.70 68.70 64.60 60.60 56.60 52.50 48.50 44.40 40.50 $350 $350 83.80 79.80 7170 71.70 67.60 63.60 59.60 55.50 51.50 47.40 43.40 30 percent of the excess over $300 plus— $360 and over 85.30 81.30 77.20 73.20 69.10 65.10 61.10 57.00 53.00 48.90 44.90 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $0 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4 $5 .10 0 0 0 0 0 0 0 0 0 0 $5 $.6 .20 0 0 0 0 0 0 0 0 0 0 $6 $7 .40 0 0 0 0 0 0 0 0 0 0 $7 $8 .50 0 0 0 0 0 0 0 0 0 0 $8 $9 .70 0 0 0 0 0 0 0 0 0 0 $9 $10 .80 0 0 0 0 0 0 0 0 0 0 $10 $11 .90 0 0 0 0 0 0 0 0 0 0 $11 $12 1.10 0 0 0 0 0 0 0 0 0 0 $12 $13 1.20 0 0 0 0 0 0 0 0 0 0 $13 $14 1.40 0 0 0 0 0 0 0 0 0 0 $14 $15 1.50 0 0 0 0 0 0 0 0 0 0 $15 $16 l.60 0 0 0 0 0 0 0 0 0 0 $16 $17 1.80 0 0 0 0 0 0 0 0 0 0 $17 $18 1.90 0 0 0 0 0 0 0 0 0 0 $18 $19 2.10 .20 0 0 0 0 0 0 0 0 0 $19 $20 2.20 30 0 0 0 0 0 0 0 0 0 $20 $21 2.30 .40 0 0 0 0 0 0 0 0 0 $21 $22 2.50 .50 0 0 0 0 0 0 0 0 0 $22 $23 2.60 .70 0 0 0 0 0 0 0 0 0 $23 $24 2.80 .00 0 0 0 0 0 0 0 0 0 $24 $25 2.90 1.00 0 0 0 0 0 0 0 0 0 $25 $26 3.10 1.10 0 0 0 0 0 0 0 0 0 $26 $27 8.20 1.80 0 0 0 0 0 0 0 0 0 $27 $28 3.40 1.40 0 0 0 0 0 0 0 0 0 $28 $29 3.50 1.60 0 0 0 0 0 0 0 0 0 $29 $30 3.70 1.70 0 0 0 0 0 0 0 0 0 $30 $31 3.80 1.80 0 0 0 0 0 0 0 0 0 $31 $32 4.00 2.00 .10 0 0 0 0 0 0 0 0 $32 $33 4.10 2.10 .20 0 0 0 0 0 0 0 0 $33 $34 4.30 2.80 .40 0 0 0 0 0 0 0 0 $34 $35 4.40 2.40 .50 0 0 0 0 0 0 0 0 $35 $36 4.60 2.50 .70 0 0 0 0 0 0 0 0 $36 $37 4.70 2.70 .80 0 0 0 0 0 0 0 0 80 Stat. 44 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $37 $38 $4.90 $2.80 $.90 $0 $0 $0 $0 $0 $0 $0 $0 $38 $39 5.00 3.00 1.10 0 0 0 0 0 0 0 0 $39 $40 5.20 3.10 1.20 0 0 0 0 0 0 0 0 $40 $41 5.30 3.330 1.40 0 0 0 0 0 0 0 0 $41 $42 5.50 3.40 1.50 0 0 0 0 0 0 0 0 $42 $43 5.60 3.00 1.60 0 0 0 0 0 0 0 0 $43 $44 5.80 3.70 1.80 0 0 0 0 0 0 0 0 $44 $45 3.90 3.90 1.90 0 0 0 0 0 0 0 0 $45 $46 6.10 4.00 2.10 .20 0 0 0 0 0 0 0 $46 $47 6.20 4.20 2.20 .30 0 0 0 0 0 0 0 $47 $48 6.40 4.30 2.30 .50 0 0 0 0 0 0 0 $48 $49 6.50 4.60 2.50 .80 0 0 0 0 0 0 0 $49 $50 6.70 4.50 2.00 .70 0 0 0 0 0 0 0 $50 $51 6.80 4.80 2.80 .90 0 0 0 0 0 0 0 $51 $52 7.00 4.00 2.90 1.00 0 0 0 0 0 0 0 $52 $53 7.10 5.10 3.10 1.20 0 0 0 0 0 0 0 $53 $54 7.30 5.20 3.20 1.30 0 0 0 0 0 0 0 $54 $55 7.40 5.40 3.40 1.40 0 0 0 0 0 0 0 $55 $56 7.00 5.50 3.50 1.60 0 0 0 0 0 0 0 $56 $57 7.70 5.70 3.70 1.70 0 0 0 0 0 0 0 $57 $58 7.90 5.80 3.80 1.90 0 0 0 0 0 0 0 $58 $59 8.00 6.00 4.00 2.00 .10 0 0 0 0 0 0 $59 $60 8.20 6.10 4.10 2.10 .30 0 0 0 0 0 0 $6 $62 8.40 6.40 4.30 2.30 50 0 0 0 0 0 0 $62 $64 8.70 6.79 4.60 2.60 .70 0 0 0 0 0 0 $64 $66 9.00 7.00 4.00 2.00 1.00 0 0 0 0 0 0 $66 $68 9.30 7.30 5.20 3.20 1.30 0 0 0 0 0 0 $68 $70 9.60 7.60 5.50 3.50 1.60 0 0 0 0 0 0 $70 $72 9.00 7.90 5.90 3.80 1.90 0 0 0 0 0 0 $72 $74 10.20 8.20 6.10 4.10 2.10 30 0 0 0 0 0 $74 $76 10.60 8.50 6.40 4.40 2.40 .50 0 0 0 0 0 $76 $78 10.80 8.80 6.70 4.70 2.70 .80 0 0 0 0 0 $78 $80 11.10 9.10 7.00 5.00 3.00 1.10 0 0 0 0 0 $80 $82 11.40 9.40 7.30 5.30 3.30 1.40 0 0 0 0 0 $82 $84 11.70 9.70 7.60 5.60 3.60 1.70 0 0 0 0 0 $84 $86 12.00 10.00 7.90 5.90 3.90 1.90 .10 0 0 0 0 $86 $88 12.30 10.30 8.20 6.20 4.20 2.20 .30 0 0 0 0 $88 $90 12.70 10.60 8.50 6.60 4.50 2.50 .60 0 0 0 0 $90 $92 13.00 10.00 0.80 6.80 4.80 2.80 .90 0 0 0 0 $92 $94 13.30 11.20 9.10 7.10 5.10 3.10 1.20 0 0 0 0 $94 $96 18.70 11.50 9.40 7.40 5.40 3.40 1.50 0 0 0 0 $96 $98 14.00 11.80 9.70 7,.70 5.70 3.70 1.70 0 0 0 0 $98 $100 14.40 12.10 10.00 8.00 6.00 4.00 2.00 .10 0 0 0 $100 $105 15.00 12.70 10.60 8.50 6.50 4.50 2.50 .60 0 0 0 $105 $110 16.80 13.50 11.30 9.30 7.30 5.30 3.20 1.30 0 0 0 $110 $115 16.70 14.40 12.10 10.00 8.00 5.00 4.00 2.00 .10 0 0 $115 $120 17.60 13.20 12.90 10.80 8.80 6.80 4.70 2.70 .80 0 0 $120 $125 18.40 16.10 13.80 11.50 9.50 7.50 5,.50 3.50 1.50 0 0 $125 $130 19.20 16.00 14.60 12.30 10.30 8.30 6.20 4.20 2.20 .40 0 $130 $135 20.10 17.80 15.50 13.20 11.00 9.00 7.00 5.00 3.00 1.10 0 $135 $140 20.90 18.60 16.30 14.00 13.80 9.80 7.70 5.711 3.70 1.80 0 $140 $145 21.80 10.50 17.20 14.90 12.60 10.50 8.50 6.60 4.50 2.50 .60 $145 $150 22.60 20.30 18.00 15.70 13.50 11.30 9.20 7.20 5.20 3.20 1.30 $150 $160 23.00 2L60 19.30 17.00 14.70 12.40 10.40 8.30 6.30 4.30 2.30 $160 $170 28.00 23.30 21.00 18.70 16.40 14.10 11.90 0.80 7.00 5.80 3.80 $170 $180 27.50 25.00 22.70 20.40 18.10 15.80 13.60 11.30 9.30 7.30 5.30 $180 $190 29.50 26.80 24.40 22.10 19.80 17.50 15.30 13.00 10.80 0.80 8.80 $190 $200 31.50 28.80 28.10 23.80 21.80 19.20 17.00 14.70 12.40 10.30 8.80 $200 $210 33.50 30.80 28.10 25.50 23.20 20.90 18.70 16.40 14.10 11.80 9.80 $210 $220 35.50 32.80 30.10 27.40 24.90 22.60 20.40 18.10 15.80 13.50 11.30 $220 $230 37.60 34.80 32.10 29.40 26.70 24.30 22.10 19.80 17.50 15.20 12.90 $230 $240 39.50 36.80 34.10 31.40 28.70 26.00 23.80 2L.50 19.20 16.90 14.60 $240 $250 41.60 38.80 36.10 33.40 30.70 28.00 26.50 23.20 20.90 18.60 16.30 $250 $260 43.50 40.80 38.10 35.40 32.70 30.00 27.30 24.90 22.60 20.30 18.00 $260 $270 45.50 42.80 40.10 37.40 34.70 32.00 29.30 26.00 24.30 22.00 19.70 $270 $280 47.60 44.80 42.10 39.40 36.70 34.00 31.30 28.60 26.00 23.70 21.40 $280 $290 49.50 46.80 44.10 41.40 38.70 36.00 33.30 30.60 27,.90 25.40 23.10 $290 $300 61.50 48.80 40.10 43.40 40.70 38.00 35.30 32.60 29.90 27.20 24.80 $300 $310 53.50 50.80 48.10 45.40 42.70 40.00 37.30 34.60 31.90 29.20 28.50 $310 $320 55.50 52.80 50.10 47.40 44.70 42.00 39.30 36.60 33.90 31.20 28.50 $320 $330 57.50 54.80 52.10 49.40 46.70 44.00 41.30 38,.00 35.90 33,.20 30.50 $330 $340 59.50 56.80 54.10 51.40 48.70 46.00 43.30 40.60 37.90 35.20 32.50 $340 $350 61.70 58.80 56.10 S3.40 50.70 48.00 45.30 42.60 39.90 87.20 34.50 $350 $360 64.20 60.80 68.10 55.40 52.70 50.00 47.30 44.60 41.90 30.20 36.50 $360 $370 66.70 63.30 60.10 67.40 54.70 52.00 40.30 46.60 43.90 41.20 30.50 $370 $380 69.20 85.80 62.50 59.40 50.70 54.00 53.30 48.60 45.90 43.20 40.50 $380 $390 71.70 68.30 06.00 61.00 58.70 56.00 53.30 50.60 47.90 45.20 42.60 $390 $400 74.20 70.80 67.50 64.10 60.70 58.00 55.30 52.60 49.90 47.20 44.50 $400 $410 76.70 73.30 70.00 66.00 63.20 60.00 67.30 54.60 51.90 49.20 46.50 $410 $420 79.20 75.80 72.50 69.10 85.70 62.40 69.30 56.60 53.00 51.20 40.50 $420 $430 81.80 70.80 75.00 71.00 68.20 64.90 61.50 58.60 55.00 53.20 50.50 $430 $440 84.80 80.80 77.50 74.10 70.70 67.40 84.00 60.00 57.90 55.20 52.50 $440 $450 87.80 83.80 80.00 70.60 73.20 69.90 60.60 63.10 59.90 57.20 54.50 80 Stat. 45 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 9 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $450 $460 $90.80 $86.80 $82.70 $79.10 $75.70 $72.40 $69.00 $65.60 $62.30 $59.20 $56.50 $460 $470 93.80 89.80 85.70 81.70 78.20 74.90 71.50 68.10 64.80 61.40 58.50 $470 $480 96.80 92.80 88.70 84.70 80.70 77.40 74.00 70.60 67.30 68.00 60.50 $480 $490 99.80 95.80 91.70 87.70 83.60 79.90 70.50 73.10 60.80 66.40 63.00 $490 $500 102.80 98.80 94.70 00.70 86.60 82.60 70.00 75.60 72.30 68.00 65.50 $500 $510 105.80 101.80 97.70 93.70 89.60 85.60 81.60 76.10 74.80 71.40 88.00 $510 $520 108.80 104.80 100.70 96.70 92.60 88.60 84.60 80.60 77.30 73.00 70.50 $520 $530 111.80 107.80 103.70 99.70 95.80 91.60 87.60 83.50 79.80 76.40 73.00 $530 $540 114.80 110.80 106.70 102.70 98.60 94.60 90.60 86.50 82.50 78.00 75.50 $540 $550 117.80 110.80 300.70 105.70 101.60 97.60 93.60 89.50 85.50 81.40 78.00 $550 $560 120.80 116.80 112.70 108.70 104.60 100.60 96.60 92.50 88.50 84.40 80.50 $560 $570 123.80 119.80 115.70 111.70 107.60 103.60 99.60 95.50 91.50 37.40 83.40 30 percent of the excess over $570 plus— $570 and over 125.30 121.30 117.20 113.20 109.10 105.10 101.10 97.00 98.00 88.90 84.90 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $0 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $8 $1 .20 0 0 0 0 0 0 0 0 0 0 $10 $12 .50 0 0 0 0 0 0 0 0 0 0 $12 $14 .70 0 0 0 0 0 0 0 0 0 0 $14 $16 1.00 0 0 0 0 0 0 0 0 0 0 $16 $18 1.30 0 0 0 0 0 0 0 0 0 0 $18 $20 1.60 0 0 0 0 0 0 0 0 0 0 $20 $22 1.80 0 0 0 0 0 0 0 0 0 0 $22 $24 2.10 0 0 0 0 0 0 0 0 0 0 $24 $26 2.40 0 0 0 0 0 0 0 0 0 0 $26 $28 2.70 0 0 0 0 0 0 0 0 0 0 $28 $30 3.00 0 0 0 0 0 0 0 0 0 0 $30 $32 3.30 0 0 0 0 0 0 0 0 0 0 $32 $34 3.60 0 0 0 0 0 0 0 0 0 0 $34 $36 3.90 .10 0 0 0 0 0 0 0 0 0 $36 $38 4.20 .30 0 0 0 0 0 0 0 0 0 $38 $40 4.50 .60 0 0 0 0 0 0 0 0 0 $40 $42 4.80 .90 0 0 0 0 0 0 0 0 0 $42 $44 5.10 1.20 0 0 0 0 0 0 0 0 0 $44 $46 5.40 1.50 0 0 0 0 0 0 0 0 0 $46 $48 5.70 1.70 0 0 0 0 0 0 0 0 0 $48 $50 6.10 2.00 0 0 0 0 0 0 0 0 0 $50 $52 6.40 2.30 0 0 0 0 0 0 0 0 0 $52 $54 6.70 2.60 0 0 0 0 0 0 0 0 0 $54 $56 7.10 2.00 0 0 0 0 0 0 0 0 0 $56 $58 7.40 3.20 0 0 0 0 0 0 0 0 0 $58 $60 7.80 3.50 0 0 0 0 0 0 0 0 0 $60 $62 8.10 3.80 0 0 0 0 0 0 0 0 0 $62 $64 8.40 4.10 .20 0 0 0 0 0 0 0 0 $64 $66 8.80 4.40 .60 0 0 0 0 0 0 0 0 $66 $68 9.10 4.70 .80 0 0 0 0 0 0 0 0 $68 $70 9.50 5.00 1.00 0 0 0 0 0 0 0 0 $70 $72 9.80 5.30 1.30 0 0 0 0 0 0 0 0 $72 $74 10.10 6.60 1.60 0 0 0 0 0 0 0 0 $74 $76 10.50 5.90 1.90 0 0 0 0 0 0 0 0 $76 $78 10.80 6.20 2.20 0 0 0 0 0 0 0 0 $78 $80 11.20 6.60 2.40 0 0 0 0 0 0 0 0 $80 $82 11.50 6.90 2.70 0 0 0 0 0 0 0 0 $82 $84 11.80 7.30 8.00 0 0 0 0 0 0 0 0 $84 $86 12.20 7.60 3.30 0 0 0 0 0 0 0 0 $86 $88 12.50 7.90 3.60 0 0 0 0 0 0 0 0 $88 $90 12.90 8.30 3.90 .10 0 0 0 0 0 0 0 $90 $92 13.20 8.60 4.20 40 0 0 0 0 0 0 0 $92 $94 13.50 9.00 4.50 .60 0 0 0 0 0 0 0 $94 $96 13.90 9.30 4.80 .90 0 0 0 0 0 0 0 $96 $98 14.20 9.60 6.10 1.20 0 0 0 0 0 0 0 $98 $100 14.60 10.00 5.40 1.50 0 0 0 0 0 0 0 $100 $102 14.90 10.30 5.70 1.80 0 0 0 0 0 0 0 80 Stat. 46 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $102 $104 $15.20 $10.70 $10 $2.00 $0 $0 $0 $0 $0 $0 $0 $104 $106 16.60 11.90 6.40 2.30 0 0 0 0 0 0 0 $106 $108 15.90 11.30 6.80 2.60 0 0 0 0 0 0 0 $108 $110 16.30 11.70 7.10 2.90 0 0 0 0 0 0 0 $110 $112 16.60 12.00 7.40 8.20 0 0 0 0 0 0 0 $112 $114 10.90 12.40 7.80 8.50 0 0 0 0 0 0 0 $114 $116 17.30 12.70 8.10 3.80 0 0 0 0 0 0 0 $116 $118 17.60 13.00 8.50 4.10 .20 0 0 0 0 0 0 $118 $120 18.00 13.40 8.80 4.40 .50 0 0 0 0 0 0 $120 $124 18.50 13.00 9.30 4.80 .90 0 0 0 0 0 0 $124 $128 19.20 14.60 10.00 5.40 1.50 0 0 0 0 0 0 $128 $132 19.80 15.30 10.70 6.10 2.00 0 0 0 0 0 0 $132 $136 20.50 16.90 11.40 6.80 2.60 0 0 0 0 0 0 $136 $140 21.20 16.60 12.00 7.50 3.20 0 0 0 0 0 0 $140 $144 21.90 17.80 12.70 8.10 3.80 0 0 0 0 0 0 $144 $148 22.60 18.00 13.40 8.80 4.40 .50 0 0 0 0 0 $148 $152 23.20 18.70 14.10 9.50 5.00 1.10 0 0 0 0 0 $152 $156 23.90 19.30 14.80 10.20 5.60 1.00 0 0 0 0 0 $156 $160 24.60 20.00 15.40 10.90 6.30 2.20 0 0 0 0 0 $160 $164 25.30 20.70 16.10 11.50 7.00 2.80 0 0 0 0 0 $164 $168 26.00 21.40 16.80 12.20 7.60 3.40 0 0 0 0 0 $168 $172 26.70 22.10 17.60 12.90 8.30 4.00 .10 0 0 0 0 $172 $176 27.60 22.70 18.29 13.00 9.00 4.00 .70 0 0 0 0 $176 $180 28.30 23.40 18.80 14.30 9.70 5.20 1.20 0 0 0 0 $180 $184 39.10 24.10 19.50 14.90 10.40 5.80 1.80 0 0 0 0 $184 $188 29.90 34.80 20.20 16.60 11.00 6.50 2.30 0 0 0 0 $188 $192 30.70 25.50 20.00 16.30 11.70 7.10 2.90 0 0 0 0 $192 $196 31.50 26.10 21.00 17.00 12.40 7.80 3.50 0 0 0 0 $196 $200 32.30 20.90 22.20 17.70 13.10 8.50 4.10 .30 0 0 0 $200 $210 33.70 28.30 23.40 18.90 14.30 9.70 5.20 1.20 0 0 0 $210 $220 35.70 30.30 25.10 20.00 16.00 11.40 0.80 2.60 0 0 0 $220 $230 37.70 32.30 26.90 22.30 17.70 13.10 8.50 4.10 .30 0 0 $230 $240 59.70 34.30 28.00 24.00 19.40 14.80 10.30 6.60 1.70 0 0 $240 $250 41.70 36.30 30.90 25.70 21.10 16.50 11.90 7.30 3.10 0 0 $250 $260 43.70 38.30 32.90 27.50 22.80 18.20 13.60 9.00 4.60 .70 0 $260 $270 45.70 40.30 34.90 29.50 24.50 19.90 15.30 10.70 6.20 2.10 0 $270 $280 47.70 42.30 36.90 31.60 26.20 21.00 17.00 12.40 7.00 3.60 0 $280 $290 49.70 44.30 38.90 33.50 23.10 23.30 18.70 14.10 9.60 5.10 1.10 $290 $300 51.70 40.30 40.90 35.50 30.10 25.00 20.40 15.80 11.30 6.70 2.60 $300 $320 54.70 49.30 43.90 38.50 33.10 27.70 23.00 18.40 13.80 9.20 4.80 $320 $340 58.70 53.30 47.00 42.50 37.10 31.70 26.40 21.80 17.20 12.60 8.10 $340 $360 63.20 57.30 51.90 46.50 41.10 35.70 30.30 25.20 20.60 16.00 11.50 $360 $380 08.20 61.50 55.90 50.50 45.10 39.70 34.30 29.00 24.00 19.40 14.90 $380 $400 73.20 66.50 59.90 54.50 49.10 43.70 38.30 33.00 27.00 22.80 18.80 $400 $420 78.20 71.50 04.80 58.60 53.10 47.70 42.30 37.00 31.00 20.20 21.70 $420 $440 83.00 70.50 69.80 63.00 57.10 51.70 46.30 41.00 35.60 30.20 25.10 $440 $460 89.80 81.50 74.80 68.00 01.30 55.70 50.30 45.00 30.60 34.20 28.80 $460 $480 95.60 87.50 79.80 73.00 66.30 59.70 54.30 49.00 43.60 88.20 32.80 $480 $500 101.00 93.50 85.40 78.00 71.30 64.60 68.30 53.00 47.60 42.20 30.80 $500 $520 107.60 89.50 91.40 83.30 76.30 69.00 62.80 67.00 51.60 40.20 40.80 $520 $540 113.60 105.50 97.40 89.30 81.30 74.60 67.80 61.10 55.60 50.20 44.80 $540 $560 119.60 111.50 103.40 06.30 87.30 79.60 72.80 66.10 59.60 54.29 48.80 $560 $580 125.60 117.50 100.40 101.30 93.30 85.20 77.80 71.10 64.40 58.20 52.80 $580 $600 131.60 123.60 115.40 107.30 99.30 91.20 83.10 76.10 09.40 62.70 56.80 $600 $620 137.60 129.50 121.40 113.30 105.30 97.20 89.10 81.10 74.40 67.70 60.90 $620 $640 143.60 135.50 127.40 119.30 111.30 100.20 95.10 37.00 78.40 72.70 85.90 $640 $660 146.00 141.50 133.40 125.30 117.30 109.20 101.10 93.00 85.00 77.70 70.90 $660 $680 155.60 147.50 139.40 131.30 123.30 115.20 107.10 99.00 91.00 82.90 75.90 $680 $700 101.60 153.50 145.40 137.30 129.30 121.20 113.10 105.00 07.00 88.90 80.90 $700 $720 167.60 159.50 151.40 143.30 135.30 127.20 119.10 111.00 103.00 94.90 86.80 30 percent of the excess over $720 plus— $720 and over 170.60 162.50 154.40 146.30 138.30 130.20 122.10 114.00 106.00 97.90 89.80 80 Stat. 47 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $0 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $8 $10 .20 0 0 0 0 0 0 0 0 0 0 $10 $12 .50 0 0 0 0 0 0 0 0 0 0 $12 $14 .70 0 0 0 0 0 0 0 0 0 0 $14 $16 1.00 0 0 0 0 0 0 0 0 0 0 $16 $18 1.30 0 0 0 0 0 0 0 0 0 0 $18 $20 1.60 0 0 0 0 0 0 0 0 0 0 $20 $22 1.90 0 0 0 0 0 0 0 0 0 0 $22 $24 2.10 0 0 0 0 0 0 0 0 0 0 $24 $26 2.40 0 0 0 0 0 0 0 0 0 0 $26 $28 170 0 0 0 0 0 0 0 0 0 0 $28 $30 3.00 0 0 0 0 0 0 0 0 0 0 $30 $32 3.80 0 0 0 0 0 0 0 0 0 0 $32 $34 3.50 0 0 0 0 0 0 0 0 0 0 $34 $36 3.80 .10 0 0 0 0 0 0 0 0 0 $36 $38 4.10 .80 0 0 0 0 0 0 0 0 0 $38 $40 4.40 .60 0 0 0 0 0 0 0 0 0 $40 $42 4.70 .90 0 0 0 0 0 0 0 0 0 $42 $44 4.90 1.20 0 0 0 0 0 0 0 0 0 $44 $46 5.20 1.50 0 0 0 0 0 0 0 0 0 $46 $48 5.50 1.70 0 0 0 0 0 0 0 0 0 $48 $50 5.80 2.00 0 0 0 0 0 0 0 0 0 $50 $52 6.10 2.30 0 0 0 0 0 0 0 0 0 $52 $54 6.40 2.60 0 0 0 0 0 0 0 0 0 $54 $56 6.70 2.90 0 0 0 0 0 0 0 0 0 $56 $58 7.00 3.10 0 0 0 0 0 0 0 0 0 $58 $60 7.30 3.40 0 0 0 0 0 0 0 0 0 $60 $62 7.60 3.70 0 0 0 0 0 0 0 0 0 $62 $64 7.00 4.00 .20 0 0 0 0 0 0 0 0 $64 $66 8.20 4.30 .50 0 0 0 0 0 0 0 0 $66 $68 8.50 4.50 .80 0 0 0 0 0 0 0 0 $68 $70 8.80 4.80 1.00 0 0 0 0 0 0 0 0 $70 $72 9.10 5.10 1.80 0 0 0 0 0 0 0 0 $72 $74 9.40 5.40 1.60 0 0 0 0 0 0 0 0 $74 $76 9.70 5.70 1.00 0 0 0 0 0 0 0 0 $76 $78 10.00 6.00 2.20 0 0 0 0 0 0 0 0 $78 $80 10.30 6.30 2.40 0 0 0 0 0 0 0 0 $80 $82 10.60 0.60 2.70 0 0 0 0 0 0 0 0 $82 $84 10.90 8.90 3.00 0 0 0 0 0 0 0 0 $84 $86 11.20 7.20 3.30 0 0 0 0 0 0 0 0 $86 $88 11.50 7.50 8.60 0 0 0 0 0 0 0 0 $88 $90 11.80 7.80 8.80 .10 0 0 0 0 0 0 0 $90 $92 12.10 8.10 4.10 .40 0 0 0 0 0 0 0 $92 $94 12.40 8.40 4.40 60 0 0 0 0 0 0 0 $94 $96 12.70 8.70 4.70 90 0 0 0 0 0 0 0 $96 $98 18.00 9.00 5.00 1.20 0 0 0 0 0 0 0 $98 $100 13.30 9.30 5.20 1.50 0 0 0 0 0 0 0 $100 $102 13.60 fl.60 5.50 1.80 0 0 0 0 0 0 0 $102 $104 13.00 9.00 5.80 200 0 0 0 0 0 0 0 $104 $106 14.20 10.20 6.10 2.30 0 0 0 0 0 0 0 $106 $108 14.50 10.50 6.40 2.60 0 0 0 0 0 0 0 $108 $110 14.80 10.80 6.70 2.90 0 0 0 0 0 0 0 $110 $112 16.10 11.10 7.00 3.20 0 0 0 0 0 0 0 $112 $114 15.40 11.40 7.30 3.40 0 0 0 0 0 0 0 $114 $116 15.70 11.70 7.60 3.70 0 0 0 0 0 0 0 $116 $118 16.00 12.00 7.90 4.00 .20 0 0 0 0 0 0 $118 $120 16.30 12.30 8.20 4.30 .50 0 0 0 0 0 0 $120 $124 16.80 12.70 8.70 4.70 .90 0 0 0 0 0 0 $124 $128 17.40 13.30 9.30 5.30 1.50 0 0 0 0 0 0 $128 $132 18.00 13.90 9.90 5.80 2.00 0 0 0 0 0 0 $132 $136 18.60 14.50 10.50 6.40 2.60 0 0 0 0 0 0 $136 $140 19.20 15.10 11.10 7.00 3.20 0 0 0 0 0 0 $140 $144 19.80 15.70 11.70 7.00 3.70 0 0 0 0 0 0 $144 $148 20.40 16.30 12.30 8.20 4.30 .50 0 0 0 0 0 $148 $152 21.00 16.00 12.90 880 4.80 1.10 0 0 0 0 0 $152 $156 21.60 17.50 13.50 9.40 5.40 1.60 0 0 0 0 0 $156 $160 22.20 18.10 14.10 10.00 6.00 2.20 0 0 0 0 0 $160 $164 22.80 18.70 14.70 10.60 6.00 2.80 0 0 0 0 0 $164 $168 23.40 10.30 15.30 11.20 7.20 3.30 0 0 0 0 0 $168 $172 24.00 19.90 15.90 11.80 7.80 3.90 .10 0 0 0 0 $172 $176 24.70 20.50 16.50 12.40 8.40 4.40 .70 0 0 0 0 $176 $180 25.30 21.10 17.10 13.00 9.00 5.00 1.20 0 0 0 0 $180 $184 26.00 21.70 17.70 13.60 9.60 5.60 1.80 0 0 0 0 $184 $188 26.70 22.30 18.30 14.20 10.20 6.20 2.30 0 0 0 0 $188 $192 27.40 22.90 18.90 14.80 10.80 6.80 2.90 0 0 0 0 $192 $196 28.10 23.50 19.50 15.40 11.40 7.40 3.50 0 0 0 0 $196 $200 28.70 24.20 20.10 16.00 12.00 8.00 4.00 .30 0 0 0 $200 $210 20.90 25.40 21.10 17.10 18.10 9.00 5.00 1.20 0 0 0 $210 $220 81.60 27.10 22.00 18.60 14.60 10.50 6.50 2.60 0 0 0 $220 $230 33.30 28.80 24.20 20.10 16.10 12.00 8.00 4.00 80 0 0 $230 $240 35.00 30.50 25.90 21.60 17.60 13.50 9.50 6.40 1.70 0 0 $240 $250 36.70 82.20 27.60 23.10 19.10 15.00 11.00 6.90 8.10 0 0 $250 $260 38.40 33.90 29.30 24.70 20.60 1650 12.50 8.40 4.60 .70 0 80 Stat. 48 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the Dumber of withholding exemptions claimed Is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of Income tax to he withheld shall be— $260 $270 $40.10 $35.60 $31.00 $26.40 $22.10 $18.00 $14.00 $9.00 $5.00 $2.10 $0 $270 $280 41.10 37.30 32.70 28.10 23.60 19.50 16.50 11.40 7.40 3.50 0 $280 $290 43.50 39.00 34.40 29.10 25.20 21.00 17.00 12.90 8.00 4.90 1.10 $290 $300 45.20 40.70 36.10 31.50 20.90 22.50 18.50 14.40 10.40 6.40 2.50 $300 $320 47.80 43.20 38.60 34.00 20.50 24.00 20.70 16.70 12.70 8.60 4.60 $320 $10 51.20 46.60 42.00 37.40 32.90 28.80 23.70 19.70 15.70 11.60 7.60 $340 $10 64.90 50.00 45.40 40.80 30.30 31.70 27.10 22.70 18.70 14.60 10.60 $360 $10 58.90 53.50 48.80 44.20 39.70 35.10 39.50 25.90 21.70 17.60 13.60 $380 $40 62.90 57.50 52.20 47.60 43.10 38.50 33.90 28.30 24.80 20.60 16.60 $400 $420 66.90 61.50 56.20 51.00 46.50 41.00 37.30 32.70 28.20 23.60 19.60 $420 $440 70.90 65.50 60.20 54.80 49.90 45.30 40.70 30.10 31.60 27.00 22.60 $440 $460 74.90 69.50 64.20 58.80 63.40 48.70 44.10 39.50 35.00 30.40 25.80 $460 $480 70.90 73.50 68.20 62.80 57.40 52.10 47.50 42.90 38.40 33.80 29.20 $480 $500 82.90 77.50 72.20 66.80 61.40 56.00 50.90 46.30 41.80 37.20 32.60 $500 $520 86.90 81.50 70.20 7a.80 05.46 00.00 54.60 49.70 45.20 40.00 30.00 $520 $540 90.90 85.50 80.20 74.80 60.46 64.00 58.00 53.20 48.60 44.00 39.40 $540 $560 94.90 89.50 84.20 78.80 73.40 68.00 62.60 57.20 52.00 47.40 42.80 $560 $580 98.90 93.50 88.20 82.80 77.40 72.00 66.60 61.20 55.80 50.80 40.20 $580 $60 102.90 87.50 92.20 80.80 81.40 76.00 70.60 65.20 59.80 54.50 40.60 $600 $620 106.90 101.50 90.20 00.80 85.40 80.00 74.60 69.20 63.80 58.50 53.16 $620 $640 110.90 105.50 100.20 94.80 89.40 84.00 78.60 73.20 67.80 62.50 57.10 $640 $660 114.90 109.50 104.20 98.80 93.40 88.00 82.60 77.20 71.80 66.50 61.10 $660 $680 118.90 113.50 108.20 102.80 97.40 92.00 86.60 81.20 75.80 70.50 65.10 $680 $700 123.40 117.50 112.20 106.80 101.40 96.00 90.60 85.20 79.80 74.50 69.10 $700 $720 128.40 121.70 116.20 110.80 105.40 100.00 94.60 89.20 83.80 78.50 73.10 $720 $740 133.40 126.70 120.20 114.80 100.40 104.00 98.60 93.20 87.80 82.50 77.10 $740 $760 138.40 131.70 124.90 118.80 113.40 108.00 102.60 97.20 91.80 86.50 81.10 $760 $780 143.40 136.70 129.90 123.20 117.40 112.00 106.60 101.20 95.80 90.50 85.10 $780 $800 148.40 141.70 134.90 128.20 121.60 110.00 110.60 105.20 99.80 94.50 89.10 $800 $820 153.40 146.70 139.90 133.20 126.50 120.00 114.60 100.20 103.80 98.50 93.10 $820 $840 168.40 151.70 144.90 138.20 131.50 124.70 118.60 113.20 107.80 102.50 97.10 $840 $860 163.60 156.70 149.90 143.20 136.50 129.70 123.00 117.20 111.80 106.50 101.10 $860 $880 169.60 161.70 154.90 148.20 141.60 134.70 128.00 121.30 115.80 110.50 105.10 $880 $900 175.60 167.50 159.90 158.20 140.50 139.70 133.00 126.80 119.80 114.50 109.10 $900 $920 181.60 173.50 165.40 168.20 151.60 144.70 188.00 131.30 124.50 118.60 113.10 $900 $940 187.60 170.50 171.40 163.30 156.50 140.70 143.00 136.30 129.50 122.80 117.10 $940 $960 193.60 85.50 177.40 169.80 161.50 154.70 148.00 141.30 134.50 125.80 121.10 $960 $980 199.60 191.50 183.40 176.30 167.30 159.70 153.00 146.30 139.50 132.80 126.10 $980 $1,000 203.60 197.50 189.40 181.30 173.30 165.20 158.00 151.30 144.50 137.80 181.10 $1,000 $1,020 211.00 203.50 195.40 187.30 179.30 171.20 163.10 156.80 149.50 142.80 136.10 $1,020 $1,040 217.60 209.50 301.40 193.30 185.30 177.20 160.10 161.30 154.50 147.80 141.10 $1,040 $1,060 223.60 215.50 207.40 199.30 101.30 183.20 175.10 167.00 159.50 152.80 146.10 $1,060 $1,080 220.00 221.50 213.40 206.30 197.30 180.20 181.10 173.00 105.00 157.80 151.10 $1,080 $1,100 235.60 227.50 210.40 211.30 203.30 190.20 187.10 179.00 171.00 162.90 156.10 $1,100 $1,120 241.60 233.50 225.40 217.30 209.30 201.20 103.10 180.00 177.00 168.90 161.10 $1,120 $1,140 247.60 230.50 231.40 223.30 215.30 207.20 199.10 191.09 183.00 174.80 166.80 30 percent of the excess over $1,140 plus— $1,140 and over 250.60 242.50 234.40 226.30 218.30 210.20 202.10 194.00 186.00 177.90 109.80 80 Stat. 49 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $0 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $08 $10 .10 0 0 0 0 0 0 0 0 0 0 $10 $12 .40 0 0 0 0 0 0 0 0 0 0 $12 $14 .70 0 0 0 0 0 0 0 0 0 0 $14 $16 00 0 0 0 0 0 0 0 0 0 0 $16 $18 1.20 0 0 0 0 0 0 0 0 0 0 $18 $20 1.60 0 0 0 0 0 0 0 0 0 0 $20 $22 1.80 0 0 0 0 0 0 0 0 0 0 $22 $24 2.10 0 0 0 0 0 0 0 0 0 0 $24 $26 2.30 0 0 0 0 0 0 0 0 0 0 $26 $28 2.60 0 0 0 0 0 0 0 0 0 0 $28 $30 2.00 0 0 0 0 0 0 0 0 0 0 $30 $32 3.20 0 0 0 0 0 0 0 0 0 0 $32 $34 3.50 0 0 0 0 0 0 0 0 0 0 $34 $36 3.80 0 0 0 0 0 0 0 0 0 0 $36 $38 4.10 0 0 0 0 0 0 0 0 0 0 $38 $40 4.40 .20 0 0 0 0 0 0 0 0 0 $40 $42 4.70 .50 0 0 0 0 0 0 0 0 0 $42 $44 5.00 .80 0 0 0 0 0 0 0 0 0 $44 $46 5.30 1.10 0 0 0 0 0 0 0 0 0 $46 $48 6.60 1.80 0 0 0 0 0 0 0 0 0 $48 $50 5.90 1.60 0 0 0 0 0 0 0 0 0 $50 $52 6.20 1.90 0 0 0 0 0 0 0 0 0 $52 $54 6.60 2.20 0 0 0 0 0 0 0 0 0 $54 $56 6.90 2.50 0 0 0 0 0 0 0 0 0 $56 $58 7.20 2.70 0 0 0 0 0 0 0 0 0 $58 $60 7.60 3.00 0 0 0 0 0 0 0 0 0 $60 $62 7.90 8.30 0 0 0 0 0 0 0 0 0 $62 $64 8.30 3.60 0 0 0 0 0 0 0 0 0 $64 $66 8.60 3.90 0 0 0 0 0 0 0 0 0 $66 $68 8.90 4.20 0 0 0 0 0 0 0 0 0 $68 $70 9.30 4.50 .30 0 0 0 0 0 0 0 0 $70 $72 9.80 4.80 .00 0 0 0 0 0 0 0 0 $72 $74 10.00 5.10 .90 0 0 0 0 0 0 0 0 $74 $76 10.30 5.40 1.20 0 0 0 0 0 0 0 0 $76 $78 10.60 5.70 1.40 0 0 0 0 0 0 0 0 $78 $80 11.00 6.00 1.70 0 0 0 0 0 0 0 0 $80 $82 11.30 6.40 2.00 0 0 0 0 0 0 0 0 $82 $84 11.70 6.70 2.30 0 0 0 0 0 0 0 0 $84 $86 12.00 7.00 2.60 0 0 0 0 0 0 0 0 $86 $88 12.30 7.40 2.80 0 0 0 0 0 0 0 0 $88 $90 12.70 7.70 3.10 0 0 0 0 0 0 0 0 $90 $92 13.00 8.10 3.40 0 0 0 0 0 0 0 0 $92 $94 13.40 8.40 3.70 0 0 0 0 0 0 0 0 $94 $96 13.70 8.70 4.00 0 0 0 0 0 0 0 0 $96 $98 14.00 9.10 4.30 .20 0 0 0 0 0 0 0 $98 $100 14.40 9.40 4.60 .40 0 0 0 0 0 0 0 $100 $102 14.70 9.80 4.90 .70 0 0 0 0 0 0 0 $102 $104 15-.10 10.10 5.20 1.00 0 0 0 0 0 0 0 $104 $106 13.40 10.40 5.50 1.30 0 0 0 0 0 0 0 $106 $108 13.70 10.80 5.80 1.00 0 0 0 0 0 0 0 $108 $110 16.10 11.10 6.20 1.80 0 0 0 0 0 0 0 $110 $112 16.40 11.50 6.50 2.10 0 0 0 0 0 0 0 $112 $114 16.80 11.80 6.80 2.40 0 0 0 0 0 0 0 $114 $116 17.10 12.10 7.20 2.70 0 0 0 0 0 0 0 $116 $118 17.40 12.50 7.50 3.00 0 0 0 0 0 0 0 $118 $120 17.80 1180 7.90 3.30 0 0 0 0 0 0 0 $120 $124 18.30 13.30 8.40 3.70 0 0 0 0 0 0 0 $124 $128 19.00 14.00 9.00 4.30 .10 0 0 0 0 0 0 $128 $132 19.60 14.70 9.70 4.90 .70 0 0 0 0 0 0 $132 $136 20.30 16.40 10.40 5.50 1.30 0 0 0 0 0 0 $136 $140 21.00 16.00 11.10 0.10 1.80 0 0 0 0 0 0 $140 $144 21.70 16.70 11.80 6.80 2.40 0 0 0 0 0 0 $144 $148 22.40 17.40 12.40 7.50 2.90 0 0 0 0 0 0 $148 $152 23.00 18.10 13.10 8.20 3.50 0 0 0 0 0 0 $152 $156 23.70 18.80 13.80 8.80 4.10 0 0 0 0 0 0 $156 $160 24.40 19.40 14.50 9.50 4.70 .50 0 0 0 0 0 $160 $164 25.10 20.10 15.20 10.20 5.30 1.10 0 0 0 0 0 $164 $168 25.80 20.80 15.80 10.90 5.90 1.70 0 0 0 0 0 $168 $172 26.40 21.50 16.50 11.80 6.60 2.20 0 0 0 0 0 $172 $176 27.10 22.20 17.20 12.20 7.80 2.80 0 0 0 0 0 $176 $180 27.80 22.80 17.90 12.90 8.00 3.40 0 0 0 0 0 $180 $184 28.50 23.50 18.60 13.50 8.80 4.00 0 0 0 0 0 $184 $188 29.20 24.20 19.20 14.30 9.30 4.60 .40 0 0 0 0 $188 $192 30.00 24.90 19.90 15.00 10.00 5.20 .90 0 0 0 0 $192 $196 30.80 25.60 20.60 15.60 10.70 5.80 1.50 0 0 0 0 $196 $200 31.60 26.20 21.30 16.30 11.40 6.40 2.10 0 0 0 0 $200 $210 33.00 27.40 22.50 17.50 12.60 7.60 3.00 0 0 0 0 $210 $220 33.00 29.20 24.20 19.20 14.30 9.30 4.50 .40 0 0 0 $220 $230 37.00 31.20 25.00 20.90 16.00 11.00 6.00 1.80 0 0 0 $230 $240 39.00 33.20 27.80 22.60 17.70 12.70 7.70 3.20 0 0 0 $240 $250 41.00 39.20 29.40 2430 19.40 14.40 9.40 4.70 .50 0 0 $250 $260 43.00 87.20 31.40 26.00 21.10 18.10 11.10 6.20 1.90 0 0 80 Stat. 50 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the Dumber of withholding exemptions claimed Is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of Income tax to he withheld shall be— $260 $270 $43.00 $39.20 $33.40 $27.70 $22.80 $17.80 $12.80 $7.90 $3.30 $0 $0 $270 $280 47.00 41.20 36.40 29.50 24.50 19.50 14.50 9.60 4.80 .60 0 $280 $290 49.00 43.20 37.40 31.50 26.20 21.20 16.20 11.30 0.30 2.00 0 $290 $300 51.00 45.20 39.40 33.50 27.90 22.90 17.90 13.00 8.00 3.40 0 $300 $320 54.00 48.20 42.40 30.50 30.70 25.50 20.50 15.50 10.60 5.70 1.40 $320 $340 58.00 61.20 46.40 40.50 34.70 28.90 23.90 18.90 14.00 9.00 4.30 $340 $360 62.00 56.20 50.40 44.50 38.70 32.90 27.30 22.30 17.40 12.40 7.50 $360 $380 66.20 60.20 54.40 48.50 42.70 36.90 31.00 25.70 20.80 15.80 10.90 $380 $400 71.20 64.20 58.40 52.50 46.70 40.90 35.00 29.20 24.20 19.20 14.30 $400 $420 70.20 68.90 62.40 50.50 50.70 44.90 39.00 33.20 27.60 22.60 17.70 $420 $440 81.20 73.90 66.60 60.50 54.70 48.90 43.00 37.20 31.40 28.00 21.10 $440 $460 86.20 78.90 71.60 64.50 68.70 52.00 47.00 41.20 35.40 29.50 24.50 $460 $480 91.80 83.90 76.60 39.30 62.70 56.90 51.00 45.20 39.40 33.50 27.90 $480 $500 87.80 88.00 81.60 74.30 67.00 60.90 56.00 49.20 43.40 37.50 31.70 $500 $520 103.80 95.00 86.60 79.30 72.00 64.90 59.00 53.20 47.40 41.60 35.70 $520 $540 109.80 101.00 92.30 84.30 77.00 60.80 63.00 67.20 51.40 45.50 39.70 $540 $560 115.80 107.00 98.30 89.50 82.00 74.80 67.50 61.20 65.40 49.50 43.70 $560 $580 121.80 113.00 104.30 95.50 87.00 79.80 72.50 65.20 59.40 53.50 47.70 $580 $600 127.80 119.00 110.30 101.50 92.80 84.80 77.50 70.20 63.40 57.50 51.70 $600 $620 133.90 125.00 116.30 107.50 98.80 90.00 82.50 75.20 67.90 61.50 55.70 $620 $640 130.80 131.00 122.30 113.50 104.80 96.00 87.50 80.20 72.90 65.60 59.70 $640 $660 146.80 137.00 128.30 119.50 110.80 102.00 93.30 86.20 77.90 70.60 63.70 $660 $680 151.80 143.00 134.30 125.50 115.80 108.00 99.30 90.50 82.90 75.00 68.30 $680 $700 157.80 149.00 140.30 131.50 122.80 114.00 105.30 90.50 87.90 80.60 73.30 $700 $720 153.80 155.00 146.30 137.50 128.80 120.00 111.30 102.50 93.80 85.60 78.30 $720 $740 169.80 161.00 152.30 143.50 134.80 126.00 117.30 108.60 99.80 91.00 83.30 $740 $760 175.80 167.00 158.30 149.50 140.80 132.00 123.39 114.50 106.80 97.00 88.30 30 percent of the excess over $760 plus— $760 and over 178.80 170.00 161.30 152.50 143.80 135.00 126.30 117.50 108.80 100.00 91.30 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $0 $8 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $8 $10 .10 0 0 0 0 0 0 0 0 0 0 $10 $12 .40 0 0 0 0 0 0 0 0 0 0 $12 $14 .70 0 0 0 0 0 0 0 0 0 0 $14 $16 .90 0 0 0 0 0 0 0 0 0 0 $16 $18 1.20 0 0 0 0 0 0 0 0 0 0 $18 $20 1.50 0 0 0 0 0 0 0 0 0 0 $20 $22 1.80 0 0 0 0 0 0 0 0 0 0 $22 $24 2.10 0 0 0 0 0 0 0 0 0 0 $24 $26 2.30 0 0 0 0 0 0 0 0 0 0 $26 $28 2.60 0 0 0 0 0 0 0 0 0 0 $28 $30 2.00 0 0 0 0 0 0 0 0 0 0 $30 $32 3.20 0 0 0 0 0 0 0 0 0 0 $32 $34 3.50 0 0 0 0 0 0 0 0 0 0 $34 $36 3.70 0 0 0 0 0 0 0 0 0 0 $36 $38 4.00 0 0 0 0 0 0 0 0 0 0 $38 $40 4.30 .20 0 0 0 0 0 0 0 0 0 $40 $42 4.60 .60 0 0 0 0 0 0 0 0 0 $42 $44 4.90 .80 0 0 0 0 0 0 0 0 0 $44 $46 5.10 1.10 0 0 0 0 0 0 0 0 0 $46 $48 5.40 1.30 0 0 0 0 0 0 0 0 0 $48 $50 5.70 1.80 0 0 0 0 0 0 0 0 0 $50 $52 6.00 1.90 0 0 0 0 0 0 0 0 0 $52 $54 6.30 2.20 0 0 0 0 0 0 0 0 0 $54 $56 6.60 2.50 0 0 0 0 0 0 0 0 0 $56 $58 6.90 2.70 0 0 0 0 0 0 0 0 0 $58 $60 7.20 3.00 0 0 0 0 0 0 0 0 0 $60 $62 7.50 3.30 0 0 0 0 0 0 0 0 0 $62 $64 7.80 3.60 0 0 0 0 0 0 0 0 0 $64 $66 8.10 3.90 0 0 0 0 0 0 0 0 0 $66 $68 8.40 4.10 0 0 0 0 0 0 0 0 0 $68 $70 8.70 4.40 .30 0 0 0 0 0 0 0 0 $70 $72 9.00 4.70 .60 0 0 0 0 0 0 0 0 80 Stat. 51 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $72 $74 $9.30 $5.00 $0.90 $0 $0 $0 $0 $0 $0 $0 $0 $74 $76 9.60 5.30 1.20 0 0 0 0 0 0 0 0 $76 $78 9.00 5.50 1.40 0 0 0 0 0 0 0 0 $78 $80 10.20 5.80 1.70 0 0 0 0 0 0 0 0 $80 $82 10.50 6.10 2.00 0 0 0 0 0 0 0 0 $82 $84 10.80 6.40 2.30 0 0 0 0 0 0 0 0 $84 $86 11.10 6.70 2.60 0 0 0 0 0 0 0 0 $86 $88 11.40 7.00 2.80 0 0 0 0 0 0 0 0 $88 $90 11.70 7.30 3.10 0 0 0 0 0 0 0 0 $90 $92 12.00 7.60 3.40 0 0 0 0 0 0 0 0 $92 $94 12.30 7.90 3.70 0 0 0 0 0 0 0 0 $94 $96 12.60 8.20 4.00 0 0 0 0 0 0 0 0 $96 $98 12.90 8.50 4.20 .30 0 0 0 0 0 0 0 $98 $100 13.20 8.80 4.50 .40 0 0 0 0 0 0 0 $100 $102 13.50 9.10 4.80 .70 0 0 0 0 0 0 0 $102 $104 13.80 9.40 6.10 1.00 0 0 0 0 0 0 0 $104 $106 14.10 0.70 5.40 1.30 0 0 0 0 0 0 0 $106 $108 14.40 10.00 5.60 1.00 0 0 0 0 0 0 0 $108 $110 14.70 10.30 5.90 1.80 0 0 0 0 0 0 0 $110 $112 15.00 10.60 6.20 2.10 0 0 0 0 0 0 0 $112 $114 15.30 10.90 6.50 2.40 0 0 0 0 0 0 0 $114 $116 15.00 11.20 6.80 2.70 0 0 0 0 0 0 0 $116 $118 15.90 11.50 7.10 3.00 0 0 0 0 0 0 0 $118 $120 16.20 11.80 7.40 3.20 0 0 0 0 0 0 0 $120 $124 16.60 12.30 7.90 3.70 0 0 0 0 0 0 0 $124 $128 17.20 12.90 8.50 4.20 .10 0 0 0 0 0 0 $128 $132 17.80 13.50 9.10 4.80 .70 0 0 0 0 0 0 $132 $136 18.40 14.10 9.70 5.30 1.30 0 0 0 0 0 0 $136 $140 19.00 14.70 10.30 5.90 1.80 0 0 0 0 0 0 $140 $144 19.60 15.30 10.90 6.50 2.40 0 0 0 0 0 0 $144 $148 20.20 16.90 11.50 7.10 2.90 0 0 0 0 0 0 $148 $152 20.80 16.50 12.10 7.70 3.50 0 0 0 0 0 0 $152 $156 21.40 17.10 12.70 8.30 4.10 0 0 0 0 0 0 $156 $160 22.00 17.70 13.30 8.90 4.60 .50 0 0 0 0 0 $160 $164 22.60 18.30 13.90 9.50 5.20 1.10 0 0 0 0 0 $164 $168 23.20 18.90 14.50 10.10 5.70 1.70 0 0 0 0 0 $168 $172 23.80 19.50 16.10 10.70 6.30 2.20 0 0 0 0 0 $172 $176 24.40 20.10 16.70 11.30 6.30 2.80 0 0 0 0 0 $176 $180 26.00 20.70 16.30 11.90 7.50 3.30 0 0 0 0 0 $180 $184 25.60 21.30 10.90 11.50 8.10 3.90 0 0 0 0 0 $184 $188 26.30 21.90 17.50 13.10 8.70 4.50 .40 0 0 0 0 $188 $192 27.00 32.50 18.10 13.70 9.30 5.00 .90 0 0 0 0 $192 $196 27.60 23.10 18.70 14.30 9.90 5.60 1.50 0 0 0 0 $196 $200 28.30 23.70 19.30 14.90 10.50 6.20 2.10 0 0 0 0 $200 $210 29.50 24.70 20.30 10.00 11.60 7.20 3.00 0 0 0 0 $210 $220 31.20 26.30 21.80 17.50 13.10 8.70 4.40 .40 0 0 0 $220 $230 32.90 28.00 23.30 19.00 14.60 10.20 5.80 180 0 0 0 $230 $240 34.60 29.70 24.80 20.50 16.10 11.70 7.30 3.20 0 0 0 $240 $250 36.30 31.40 26.40 22.00 17.00 13.20 8.80 4.60 .50 0 0 $250 $260 38.00 33.10 28.10 23.50 19.10 14.70 10.30 0.00 1.90 0 0 $260 $270 39.70 34.80 29.80 25.00 20.00 16.20 11.80 7.50 a.30 0 0 $270 $280 41.40 36.50 31.50 26.50 22.10 17.70 13.30 9.00 4.70 .60 0 $280 $290 43.10 38.20 33.20 28.20 23.00 19.20 14.80 10.50 6.10 2.00 0 $290 $300 44.80 39.90 34.90 29.00 26.10 20.70 10.30 12.00 7.00 3.40 0 $300 $320 47.40 42.40 37.50 32.50 27.50 23.00 18.60 14.20 9.80 5.50 1.40 $320 $340 60.80 46.80 40.90 35.90 30.90 26.00 21.60 17.20 12.80 8.50 4.20 $340 $360 54.20 49.20 44.30 39.30 34.30 39.40 24.60 20.20 15.80 11.50 7.10 $360 $380 57.70 52.00 47.70 42.70 37.70 32.80 27.80 23.20 18.80 14.50 10.10 $380 $400 61.70 56.00 61.10 46.10 41.10 36.20 31.20 26.30 21.80 17.50 13.10 $400 $420 66.70 59.80 54.60 49.50 44.30 39.00 34.00 29.70 24.80 20.50 16.10 $420 $440 62.70 63.80 58.00 52.90 47.90 43.00 38.00 33.10 28.10 23.50 19.10 $440 $460 73.70 67.80 62.00 56.30 61.30 46.40 41.40 36.50 31.50 26.50 22.10 $460 $480 77.70 71.80 66.00 60.20 54.70 49.80 44.80 30.90 34.90 29.90 25.10 $480 $500 81.70 75.80 70.00 64.20 58.30 53.20 48.20 43.30 38.30 33.30 28.40 $500 $520 85.70 79.80 74.00 68.20 62.30 66.00 51.60 46.70 41.70 36.70 31.80 $520 $540 89.70 83.80 78.00 72.30 66.30 60.60 56.00 50.10 45.10 40.10 35.20 $540 $560 93.70 87.80 82.00 76.20 70.30 64.60 58.70 53.60 48.50 43.50 38.60 $560 $580 67.70 91.80 86.00 80.20 74.30 68.60 62.70 56.90 61.90 40.90 42.00 $580 $600 101.70 95.80 90.00 84.20 78.30 72.50 66.70 60.80 45.30 60.30 45.40 $600 $620 105.70 99.80 94.00 88.20 82.30 76.50 70.70 64.80 69.00 63.70 48.80 $620 $640 169.70 103.80 98.00 92.23 86.30 80.50 74.70 68.80 63.00 57.20 52.20 $640 $660 113.70 107.80 102.00 96.20 90.30 84.50 78.70 72.80 67.00 61.20 55.00 $660 $680 117.70 111.80 106.00 100.20 94.30 88.50 82.70 70.80 71.00 65.20 59.30 $680 $700 121.70 115.80 110.00 104.20 98.30 92.50 86.70 80.80 75.00 69.20 63.30 $700 $720 125.70 119.80 114.00 108.20 102.30 90.50 90.70 84.80 79.00 73.20 67.30 $720 $740 130.70 123.80 118.00 112.20 106.80 100.60 94.70 88.80 83.00 77.20 71.30 $740 $760 134.30 127.80 122.00 116.20 110.30 104.50 98.70 92.80 87.00 81.20 75.30 $760 $780 139.30 132.00 176.00 120.20 114.30 108.60 102.70 96.80 91.00 85.20 79.30 $780 $80 144.30 137.00 130.00 124.20 118.30 112.50 106.70 100.80 95.00 89.20 88.30 $800 $820 149.30 142.00 134.70 128.20 122.30 116.50 110.70 104.80 99.00 93.20 87.30 $802 $840 154.30 147.00 139.70 132.40 126.30 120.50 114.70 108.80 103.00 97.20 91.30 $804 $860 169.30 152.00 144.70 137.40 130.30 124.50 118.70 112.80 107.00 101.20 95.30 80 Stat. 52 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $860 $880 $164.30 $157.00 $149.70 $142.40 $135.10 $128.50 $122.70 $116.80 $111.00 $105.20 $99.30 $880 $900 169.30 132.00 154.70 147.40 140.10 132.80 126.70 120.80 115.00 109.20 103.30 $900 $920 174.30 167.00 159.70 152.40 145.10 137.80 130.70 124.80 119.00 113.20 107.30 $920 $940 180.00 172.00 164.70 157.40 150.10 142.80 135.50 128.80 123.00 117.20 111.30 $940 $960 180.00 177.20 169.70 162.40 155.10 147.80 140.50 133.30 127.00 121.20 115.30 $960 $980 192.00 183.20 174.70 167.40 160.10 152.80 145.50 138.30 131.00 125.20 119.30 $980 $1,000 198.00 189.20 180.50 172.40 165.10 157.80 160.50 143.30 136.00 129.20 123.30 $1,000 $1,020 204.00 195.20 186.50 177.70 170.10 162.80 155.50 148.30 141.00 133.70 127.30 $1,020 $1,040 210.00 201.20 102.50 183.70 175.10 167.80 160.50 153.80 146.00 138.70 131.40 $1,040 $1,060 216.00 207.20 198.50 180.70 181.00 172.80 165.50 158.30 151.00 143.70 136.40 $1,060 $1,080 222.00 213.20 204.50 195.70 187.00 178.20 170.50 163.30 156.00 148.70 141.40 $1,080 $1,100 228.00 219.20 210.50 301.70 103.00 184.20 175.50 168.30 161.00 153.70 146.40 $1,100 $1,120 23.00 225.20 216.50 207.70 199.00 190.20 181.50 173.30 166.00 158.70 151.40 $1,120 $1,140 240.00 231.20 222..50 213.70 205.00 196.20 187.50 178.70 171.00 163.70 166.40 $1,140 $1,160 246.00 237.20 228.50 219.70 211.00 202.20 103.50 184.70 176.00 168.70 161.40 $1,160 $1,180 252.00 243.20 284.50 225.70 217.00 208.20 199.50 190.70 182.00 173.70 166.40 $1,180 $1,200 258.00 249.20 240.50 231.70 223.00 214.20 205.50 196.70 188.00 170.20 171.40 $1,200 $1,220 364.00 255.20 246.50 237.70 229.00 220.20 211.50 202.70 194.00 185.20 176.50 30 percent of the excess over $1,220 plus— $1,220 and over 267.00 258.20 249.50 240.70 232.00 223.50 214.50 205.70 197.00 188.20 179.50 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $0 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $16 $20 .20 0 0 0 0 0 0 0 0 0 0 $20 $24 .70 0 0 0 0 0 0 0 0 0 0 $2 $28 1.30 0 0 0 0 0 0 0 0 0 0 $28 $32 1.90 0 0 0 0 0 0 0 0 0 0 $32 $36 2.40 0 0 0 0 0 0 0 0 0 0 $36 $40 8.00 0 0 0 0 0 0 0 0 0 0 $40 $44 3.50 0 0 0 0 0 0 0 0 0 0 $44 $48 4.10 0 0 0 0 0 0 0 0 0 0 $48 $52 4.70 0 0 0 0 0 0 0 0 0 0 $52 $56 5.20 0 0 0 0 0 0 0 0 0 0 $56 $60 5.80 0 0 0 0 0 0 0 0 0 0 $60 $64 6.40 0 0 0 0 0 0 0 0 0 0 $64 $68 7.00 0 0 0 0 0 0 0 0 0 0 $68 $72 7.60 0 0 0 0 0 0 0 0 0 0 $72 $76 8.20 0 0 0 0 0 0 0 0 0 0 $76 $80 8.80 .40 0 0 0 0 0 0 0 0 0 $80 $84 0.40 1.00 0 0 0 0 0 0 0 0 0 $84 $88 10.00 1.50 0 0 0 0 0 0 0 0 0 $88 $92 10.00 2.10 0 0 0 0 0 0 0 0 0 $92 $96 11.20 2.70 0 0 0 0 0 0 0 0 0 $96 $100 11.80 3.20 0 0 0 0 0 0 0 0 0 $100 $104 12.40 3.80 0 0 0 0 0 0 0 0 0 $104 $108 13.10 4.30 0 0 0 0 0 0 0 0 0 $108 $112 13.80 4.00 0 0 0 0 0 0 0 0 0 $112 $116 14.50 5.50 0 0 0 0 0 0 0 0 0 $116 $120 15.10 6.00 0 0 0 0 0 0 0 0 0 $120 $124 16.80 6.60 0 0 0 0 0 0 0 0 0 $124 $128 16.50 7.20 0 0 0 0 0 0 0 0 0 $128 $132 17.20 7.80 0 0 0 0 0 0 0 0 0 $32 $136 17.90 8.40 .10 0 0 0 0 0 0 0 0 $136 $140 18.60 9.00 .70 0 0 0 0 0 0 0 0 $140 $144 19.20 9.60 1.20 0 0 0 0 0 0 0 0 $144 $148 19.90 10.20 1.80 0 0 0 0 0 0 0 0 $148 $152 20.50 10.80 2.30 0 0 0 0 0 0 0 0 $152 $156 21.80 11.40 2.90 0 0 0 0 0 0 0 0 $156 $160 21.90 12.00 3.50 0 0 0 0 0 0 0 0 $160 $164 22.60 12.70 4.00 0 0 0 0 0 0 0 0 $164 $168 23.30 13.40 4.60 0 0 0 0 0 0 0 0 $168 $172 24.00 14.10 5.10 0 0 0 0 0 0 0 0 $172 $176 24.70 14.70 5.70 0 0 0 0 0 0 0 0 $176 $180 25.30 15.40 6.80 0 0 0 0 0 0 0 0 $180 $184 26.00 16.10 6.90 0 0 0 0 0 0 0 0 80 Stat. 53 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $184 $188 $26.70 $16.80 $7.50 $0 $0 $0 $0 $0 $0 $0 $0 $188 $192 27.40 17.50 8.10 0 0 0 0 0 0 0 0 $192 $196 28.10 18.10 8.70 .30 0 0 0 0 0 0 0 $196 $200 28.70 18.80 9.80 .00 0 0 0 0 0 0 0 $200 $204 20.40 19.50 9.90 1.40 0 0 0 0 0 0 0 $204 $208 30.10 20.20 10.50 2.00 0 0 0 0 0 0 0 $208 $212 30.80 20.00 11.10 2.60 0 0 0 0 0 0 0 $212 $216 31.50 21.50 11.70 3.10 0 0 0 0 0 0 0 $216 $220 32.10 22.20 12.30 3.70 0 0 0 0 0 0 0 $220 $224 32.80 22.90 13.00 4.20 0 0 0 0 0 0 0 $224 $228 33.50 23.00 13.70 4.80 0 0 0 0 0 0 0 $226 $232 34.20 24.30 14.40 5.40 0 0 0 0 0 0 0 $232 $236 34.90 24.00 15.00 5.90 0 0 0 0 0 0 0 $236 $240 35.60 25.00 15.70 6.50 0 0 0 0 0 0 0 $240 $248 36.60 26.00 19.70 7.40 0 0 0 0 0 0 0 $248 $256 37.90 23.00 18.10 0.60 .30 0 0 0 0 0 0 $256 $264 39.30 29.40 19.50 9.80 1.40 0 0 0 0 0 0 $264 $272 40.00 30.70 20.80 11.00 2.50 0 0 0 0 0 0 $272 $280 42.00 32.10 22.20 12.30 3.00 0 0 0 0 0 0 $280 $288 43.40 33.40 23.50 13.00 4.80 0 0 0 0 0 0 $288 $296 44.70 34.80 24.90 15.00 5.90 0 0 0 0 0 0 $290 $304 46.10 36.20 26.30 16.30 7.10 0 0 0 0 0 0 $304 $312 47.40 37.50 27.00 17.70 8.30 0 0 0 0 0 0 $312 $320 48.80 88.90 20.00 19.10 0.50 1.10 0 0 0 0 0 $320 $328 50.20 40.20 30.30 20.40 10.70 2.20 0 0 0 0 0 $328 $336 51.50 41.60 31.70 21.80 11.90 3.30 0 0 0 0 0 $336 $344 62.90 43.00 33.10 23.10 13.20 4.40 0 0 0 0 0 $344 $352 54.20 44.30 34.40 24.50 14.60 5.60 0 0 0 0 0 $352 $360 55.60 45.70 35.80 25.90 15.90 6.70 0 0 0 0 0 $360 $368 57.00 47.00 37.10 27.20 17.80 7.90 0 0 0 0 0 $368 $376 58.50 48.40 38.50 28.00 18.70 9.10 .70 0 0 0 0 $376 $384 60.10 49.80 39.90 29.90 20.00 10.30 1.90 0 0 0 0 $384 $392 61.70 51.10 41.20 31.30 21.40 11.50 3.00 0 0 0 0 $392 $400 63.30 52.50 42.00 32.70 22.70 12.80 4.10 0 0 0 0 $400 $420 66.10 54.90 45.00 35.00 25.10 15.20 6.10 0 0 0 0 $420 $440 70.10 58.40 48.40 38.40 26.50 18.60 9.10 .70 0 0 0 $440 $460 74.10 62.40 51.80 41.80 81.90 23.00 12.10 160 0 0 0 $460 $480 78.10 66.40 55.20 45.20 85.80 25.40 15.50 6.30 0 0 0 $480 $500 81.10 70.40 58.80 48.00 38.70 28.30 18.90 9.30 .90 0 0 $500 $520 86.10 74.40 62.80 52.00 42.10 32.20 22.90 12.40 3.70 0 0 $520 $540 90.10 78.40 66.80 55.40 45.50 35.00 25.70 15.80 6.60 0 0 $540 $560 94.10 82.40 70.80 59.10 48.90 30.00 29.10 19.20 0.60 1.20 0 $560 $580 98.10 80.40 74.80 63.10 52.30 42.40 32.50 22.60 12.70 4.00 0 $580 $600 102.10 90.40 78.80 67.10 55.70 45.80 35.90 26.00 16.10 6.80 0 $600 $640 108.10 96.40 84.80 73.10 61.40 50.90 41.00 31.10 21.20 11.30 2.80 $640 $680 116.10 104.10 92.80 81.10 69.40 57.80 47.80 37.90 28.00 18.00 8.60 $680 $720 124.10 112.40 100.80 89.10 77.40 65.30 54.60 44.70 34.80 24.80 14.90 $720 $760 132.40 120.40 108.80 97.10 85.40 73.80 62.10 51.50 41.60 31.60 21.70 $760 $800 142.40 128.40 110.80 105.10 93.40 81.80 70.10 58.40 48.40 38.40 28.50 $800 $840 152.40 137.80 124.80 113.10 101.40 89.80 78.10 66.40 65.20 45.20 35.30 $840 $880 162.40 147.80 133.30 121.10 109.40 97.80 86.10 74.40 62.80 52.00 42.10 $880 $920 172.40 157.80 143.30 129.10 117.40 105.80 94.10 82.40 70.80 59.10 48.90 $920 $960 183.00 107.80 153.30 138.70 125.40 113.80 102.10 90.40 78.80 67.10 55.70 $960 $1,000 185.60 178.10 168.80 148.70 134.10 121.80 110.10 98.40 86.80 75.10 63.40 $1,000 $1,040 207.00 190.10 173.80 158.70 144.10 129.80 118.10 106.40 94.80 83.10 71.40 $1,040 $1,080 219.00 202.10 184.60 108.70 154.10 139.50 126.10 114.40 102.80 91.10 79.40 $1,080 $1,120 231.60 214.10 196.00 179.10 164.10 149.50 134.90 122.40 110.80 99.10 87.40 $1,120 $1,160 243.60 226.10 208.60 191.10 174.10 159.50 144.90 130.40 118.80 107.10 95.40 $1,160 $1,200 255.00 238.10 220.60 203.10 183.00 109.50 154.90 140.30 120.80 115.10 103.40 $1,200 $1,240 267.60 250.10 232.60 215.10 107.60 180.10 104.90 150.30 135.80 123.10 111.40 $1,240 $1,280 279.60 262.10 244.60 227.10 209.60 192.10 174.90 160.30 145.80 131.20 119.40 $1,280 $1,320 201.00 274.10 256.60 239.10 221.60 204.10 186.60 170.30 155.80 141.20 127.40 $1,620 $1,360 303.60 286.10 268.60 251.10 233.60 210.10 198.60 181.10 105.80 151.20 130.00 $1,360 $1,400 315.60 298.10 280.60 263.10 245.60 228.10 210.00 193.10 173.80 101.20 146.60 $1,400 $1,440 827.60 810.10 292.00 275.10 257.60 240.10 222.60 205.10 187.00 171.20 156.60 $1,440 $1,480 339.60 822.10 804.00 387.10 269.00 252.10 234.60 217.10 190.60 182.10 160.00 $1,480 $1,520 351.60 834.10 316.60 298.10 381.60 264.10 246.60 229.10 211.00 194.10 176.60 30 percent of the excess over $1,520 plus— $1,520 and over 357.60 340.10 322.60 305.10 287.60 270.10 252.60 235.10 217.60 200.10 182.60 80 Stat. 54 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $0 $16 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $16 $20 .20 0 0 0 0 0 0 0 0 0 0 $20 $24 .70 0 0 0 0 0 0 0 0 0 0 $24 $28 1.80 0 0 0 0 0 0 0 0 0 0 $28 $32 1.90 0 0 0 0 0 0 0 0 0 0 $62 $36 2.40 0 0 0 0 0 0 0 0 0 0 $36 $40 3.00 0 0 0 0 0 0 0 0 0 0 $40 $44 3.50 0 0 0 0 0 0 0 0 0 0 $44 $58 4.10 0 0 0 0 0 0 0 0 0 0 $48 $52 4.70 0 0 0 0 0 0 0 0 0 0 $52 $56 5.20 0 0 0 0 0 0 0 0 0 0 $56 $60 5.80 0 0 0 0 0 0 0 0 0 0 $60 $64 6.30 0 0 0 0 0 0 0 0 0 0 $64 $68 6.90 0 0 0 0 0 0 0 0 0 0 $68 $72 7.60 0 0 0 0 0 0 0 0 0 0 $72 $76 8.00 0 0 0 0 0 0 0 0 0 0 $76 $80 8.60 40 0 0 0 0 0 0 0 0 0 $80 $84 9.10 1.00 0 0 0 0 0 0 0 0 0 $84 $88 9.70 1.60 0 0 0 0 0 0 0 0 0 $88 $92 10.30 2.10 0 0 0 0 0 0 0 0 0 $92 $96 10.80 2.70 0 0 0 0 0 0 0 0 0 $96 $100 11.40 3.20 0 0 0 0 0 0 0 0 0 $100 $104 12.00 3.80 0 0 0 0 0 0 0 0 0 $104 $108 12.60 4.30 0 0 0 0 0 0 0 0 0 $108 $112 13.20 4.90 0 0 0 0 0 0 0 0 0 $112 $116 13.80 5.50 0 0 0 0 0 0 0 0 0 $116 $120 14.40 6.00 0 0 0 0 0 0 0 0 0 $120 $124 15.00 6.60 0 0 0 0 0 0 0 0 0 $124 $128 15.60 7.10 0 0 0 0 0 0 0 0 0 $128 $132 16.20 7.70 0 0 0 0 0 0 0 0 0 $132 $136 16.80 8.30 .10 0 0 0 0 0 0 0 0 $186 $140 17.40 9.80 .70 0 0 0 0 0 0 0 0 $140 $144 18.00 9.40 1.20 0 0 0 0 0 0 0 0 $144 $148 18.00 9.90 1.80 0 0 0 0 0 0 0 0 $148 $152 19.20 10.50 2.30 0 0 0 0 0 0 0 0 $152 $156 19.80 11.10 2.90 0 0 0 0 0 0 0 0 $156 $160 20.40 11.60 3.00 0 0 0 0 0 0 0 0 $160 $164 2100 12.20 4.00 0 0 0 0 0 0 0 0 $164 $168 21.60 12.80 4.60 0 0 0 0 0 0 0 0 $168 $172 22.20 13.40 5.10 0 0 0 0 0 0 0 0 $172 $176 22.80 14.00 5.70 0 0 0 0 0 0 0 0 $176 $180 23.40 14.60 6.30 0 0 0 0 0 0 0 0 $180 $184 24.00 15.20 6.80 0 0 0 0 0 0 0 0 $184 $188 24.60 15.80 7.40 0 0 0 0 0 0 0 0 $188 $192 26.20 16.40 7.90 0 0 0 0 0 0 0 0 $192 $196 25.80 17.00 8.50 .30 0 0 0 0 0 0 0 $196 $200 26.40 17.80 9.10 .90 0 0 0 0 0 0 0 $200 $204 27.00 18.20 9.60 1.40 0 0 0 0 0 0 0 $204 $208 27.60 18.80 10.20 2.00 0 0 0 0 0 0 0 $208 $212 28.20 19.40 10.70 2.00 0 0 0 0 0 0 0 $212 $216 28.80 20.00 11.30 3.10 0 0 0 0 0 0 0 $216 $220 29.40 20.60 11.90 3.70 0 0 0 0 0 0 0 $220 $224 30.00 21.20 12.50 4.20 0 0 0 0 0 0 0 $224 $228 30.60 21.80 18.10 4.80 0 0 0 0 0 0 0 $228 $232 31.20 22.40 13.70 3.40 0 0 0 0 0 0 0 $232 $236 81.80 28.00 14.80 5.90 0 0 0 0 0 0 0 $236 $240 32.40 28.60 14.90 6.50 0 0 0 0 0 0 0 $240 $248 33.30 24.50 15.80 7.30 0 0 0 0 0 0 0 $248 $256 34.50 25.70 17.00 8.40 .30 0 0 0 0 0 0 $256 $264 35.70 26.90 18.20 9.80 1.40 0 0 0 0 0 0 $264 $272 36.90 28.10 19.40 10.70 2.60 0 0 0 0 0 0 $272 $280 38.10 29.30 20.60 11.80 3.60 0 0 0 0 0 0 $280 $288 89.30 30.50 21.80 13.00 4.60 0 0 0 0 0 0 $288 $296 40.50 31.70 23.00 14.20 3.90 0 0 0 0 0 0 $296 $304 41.70 32.90 24.20 15.40 7.00 0 0 0 0 0 0 $304 $312 42.90 34.10 25.40 16.60 8.10 0 0 0 0 0 0 $312 $320 44.10 35.30 26.60 17.80 9.20 1.10 0 0 0 0 0 $320 $328 45.30 36.50 27.80 19.00 10.40 2.20 0 0 0 0 0 $328 $336 46.50 37.70 29.00 20.20 11.50 3.30 0 0 0 0 0 $336 $344 47.70 38.90 30.20 21.40 12.70 4.40 0 0 0 0 0 $344 $352 48.90 40.10 31.40 22.60 13.90 5.60 0 0 0 0 0 $352 $360 50.10 41.30 82.60 23.80 15.10 6.70 0 0 0 0 0 $360 $368 51.30 42.50 33.80 26.00 16.30 7.80 0 0 0 0 0 $368 $376 52.60 43.70 35.00 26.20 17.50 8.90 .70 0 0 0 0 80 Stat. 55 “If the payroll period with respect to an employee is weekly and he is not married— And the wages are— And the number of withholding exemptions claimed is— At least— But less than— 0 1 2 3 4 5 6 7 8 9 10 or more The amount of income tax to he withheld shall be— $376 $384 $53.90 $44.90 $30.20 $27.40 $18.70 $10.00 $1.90 $0 $0 $0 $0 $384 $392 55.30 46.10 37.40 28.60 19.90 11.20 8.00 0 0 0 0 $392 $400 66.70 47.80 38.60 29.80 21.10 12.30 4.10 0 0 0 0 $400 $420 59.00 49.40 40.70 31.90 23.20 14.40 6.10 0 0 0 0 $420 $440 62.40 52.50 43.70 34.90 26.20 17.40 8.90 .70 0 0 0 $440 $460 65.80 55.90 46.70 37.00 29.20 20.40 11.70 3.50 0 0 0 $460 $480 69.20 59.30 49.70 40.90 32.20 23.40 14.70 6.30 0 0 0 $480 $500 72.60 62.70 52.80 43.00 35.20 26.40 17.70 9.10 .90 0 0 $500 $520 76.00 66.10 56.20 46.90 38.20 29.40 20.70 11.90 3.70 0 0 $520 $540 79.40 69.60 69.80 49.90 41.20 32.40 23.70 14.90 6.50 0 0 $540 $560 82.80 72.90 63.00 53.10 44.20 35.40 26.70 17.90 9.30 1.20 0 $560 $580 86.20 76.30 66.40 56.50 47.20 38.40 29.70 20.90 12.20 4.00 0 $580 $600 89.60 79.70 69.80 59.90 50.20 41.40 32.70 23.90 15.20 6.80 0 $600 $640 94.70 84.90 74.90 66.00 55.10 45.90 37.20 28.40 19.70 11.00 2.80 $640 $680 101.50 91.60 81.70 71.80 61.90 62.00 43.20 34.40 25.70 16.90 8.40 $680 $720 108.30 98.40 88.50 78.60 68.70 58.80 49.20 40.40 31.70 22.90 14.26 $720 $760 115.30 105.20 95.30 85.40 75.50 65.60 55.60 46.40 37.70 28.90 20.20 $760 $800 123.30 112.00 102.10 92.20 82.30 72.40 62.40 52.30 43.70 34.90 20.20 $800 $840 131.30 110.70 108.90 00.00 89.10 79.20 69.20 59.30 49.70 40.00 32.20 $840 $880 139.30 127.70 110.00 105.80 95.90 86.00 70.00 60.10 56.20 46.00 38,20 $880 $920 147.30 135.70 124.00 112.60 102.70 92.80 82.80 72.90 63.00 63.10 44.20 $920 $960 155.30 143.70 132.00 120.30 109.60 99.60 89.60 79.70 69.80 50.90 50.20 $960 $1,000 163.30 151.70 140.00 128,30 116.70 106.40 96.40 80.50 76.60 66.70 50.80 $1,000 $1,040 171.30 169.70 148.00 136.30 124.70 113.20 103.20 93.30 83.40 73.50 63.60 $1,040 $1,080 179.30 167.70 156.00 144.30 132.70 121.00 110.00 100.10 90.20 80.30 70.40 $1,060 $1,120 187.30 175.70 164.00 152.30 140.70 129.00 117.30 106.90 97.00 87.10 77.20 $1,120 $1,160 195.30 183.70 172.00 160.30 148.70 137.00 125.30 113.70 103.80 93.90 84.00 $1,1600 $1,200 203.30 191.70 180.00 168.30 150.70 145.00 133.30 121.70 110.60 100.70 90.80 $1,200 $1,240 211.30 199.70 188.00 176.30 164.70 153.00 141.30 129.70 118.00 107.50 97.60 $1,240 $1,280 219.30 207.70 196.00 184.30 172.70 161.00 149.30 137.70 126.00 114.30 104.40 $1,280 $1,320 227.30 215.70 204.00 192.30 180.70 169.00 157.30 145.70 134.00 122.30 111.20 $1,320 $1,360 235.30 223.70 212.00 300.30 188.70 177.00 165.30 153.70 142.00 130.30 118.70 $1,360 $1,400 243.30 231.70 220.00 208.30 196.70 185.00 173.30 161.70 150.00 138.30 126.70 $1,400 $1,440 251.30 239.70 228.00 216.30 204.70 103.00 181.30 169.70 158.00 146.30 134.70 $1,440 $1,480 250.30 247.70 236.00 224.30 212.70 201.00 189.30 177.70 166.00 154.30 142.70 $1,480 $1,520 268.60 255.70 244.00 232.30 220.70 209.00 197.30 185.70 174.00 102.30 150.70 $1,520 $1,560 278.60 264.00 252.00 240.30 228.70 217.00 205.30 193.70 182.00 170.30 158.70 $1,560 $1,600 288.60 274.00 260.00 248.30 236.70 225.00 213.30 201.70 190.00 178.30 166.70 $1,600 $1,640 208.80 284.00 200.40 256.30 244.70 233.00 221.30 209.70 198.00 186.30 174.70 $1,640 $1,680 308.60 294.00 279.40 264.80 252.70 241.00 229.30 217.70 200.00 194.30 182.70 $1,680 $1,720 318.60 304.00 289.40 274.80 260.70 249.00 237.30 225.70 214.00 202.30 100.70 $1,720 $1,760 328.60 314.00 299.40 284.80 270.30 257.00 245.30 233.70 222.00 210.30 198.70 $1,760 $1,800 338.60 324.00 309.40 294.80 280.30 265.70 253.30 241.70 230.00 218.30 206.70 $1,800 $1,840 348.60 334.00 319.40 304.80 290.30 275.70 261.30 249.70 238.00 226.30 214.70 $1,840 $1,880 359.90 344.00 329.40 314.80 300.30 285.70 271.10 257.70 246.00 234.30 222.70 $1,880 $1,920 371.90 354.40 339.40 324.80 310.30 295.70 281.10 260.50 254.00 242.30 230.70 $1,920 $1,960 383.90 366.40 349.40 334.80 320.30 306.70 291.10 276.50 262.00 250.30 238.70 $1,960 $2,000 398.90 378.40 360.90 334.80 330.30 315.70 301.10 286.50 271.90 258.30 246.70 $2,000 $2,040 407.90 390.40 372.90 355.40 340.30 325.70 311.10 296.50 281.90 267.30 264.70 $2,040 $2,080 419.90 402.40 384.90 367.40 350.30 335.70 321.10 306.50 291.90 277.30 282.80 $2,080 $2,120 431.90 414.40 306.90 379.40 361.90 345.70 331.10 316.50 301.90 287.30 272.80 $2,120 $2,160 443.90 426.40 408.90 391.40 373.00 355.40 341.10 326.50 311.00 297.80 282.80 $2,160 $2,200 455.90 438.40 420.90 403.40 385.90 365.40 351.10 336.50 321.90 307.30 292.80 $2,200 $2,240 467.90 450.40 432.90 415.40 397.90 380.40 362.90 346.50 331.90 317.30 302.80 $2,240 $2,280 476.90 462.40 444.00 427.40 409.00 392.40 371.90 357.40 341.90 327.30 312.80 $2,280 $2,320 491.90 474.40 456.90 439.40 421.90 404.40 386.90 369.46 351.90 337.30 322.80 $2,320 $2,360 503.90 486.40 468.90 451.40 433.90 416.40 398.90 381.40 363.90 347.30 332.80 $2,380 $2,400 515.90 498.40 480.90 463.40 445.90 428.40 410.90 393.40 375.00 358.40 342.80 $2,400 $2,440 527.90 510.40 492.90 475.40 457.90 440.40 422.90 405.40 387.90 370.40 352.90 30 percent of the excess over $2,440 plus— $2,440 and over 533.90 316.40 498.90 481.40 463.90 446.40 428.90 411.40 393.90 376.40 358.90 80 Stat. 56 “If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is not married— And the wages divided by the number ofdays in such period are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or more At least— But less than— The amount of income tax to be withheld shall be the following amount multiplied by the number of days in such periods— $0 $0.75 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $.75 $1.00 .05 0 0 0 0 0 0 0 0 0 0 $1.00 $1.25 .10 0 0 0 0 0 0 0 0 0 0 $1.25 $1.50 .10 0 0 0 0 0 0 0 0 0 0 $1.50 $1.75 .15 0 0 0 0 0 0 0 0 0 0 $1.75 $2.00 .20 0 0 0 0 0 0 0 0 0 0 $2.00 $2.25 .20 0 0 0 0 0 0 0 0 0 0 $2.25 $2.50 .25 0 0 0 0 0 0 0 0 0 0 $2.50 $2.75 .30 0 0 0 0 0 0 0 0 0 0 $2.75 $3.00 .35 .06 0 0 0 0 0 0 0 0 0 $3.00 $3.25 .35 .10 0 0 0 0 0 0 0 0 0 $3.25 $3.50 .40 .15 0 0 0 0 0 0 0 0 0 $3.50 $3.75 .45 .15 0 0 0 0 0 0 0 0 0 $3.75 $4.00 .50 .20 0 0 0 0 0 0 0 0 0 $4.00 $4.25 .55 .26 0 0 0 0 0 0 0 0 0 $4.25 $4.50 .60 .25 0 0 0 0 0 0 0 0 0 $4.50 $4.75 .60 .30 .05 0 0 0 0 0 0 0 0 $4.75 $5.00 .65 .35 .05 0 0 0 0 0 0 0 0 $5.00 $5.25 .70 .40 .10 0 0 0 0 0 0 0 0 $5.25 $5.50 .75 .45 .15 0 0 0 0 0 0 0 0 $5.50 $5.75 .80 .45 .15 0 0 0 0 0 0 0 0 $5.75 $6.00 .85 .50 .20 0 0 0 0 0 0 0 0 $6.00 $6.25 .90 .55 .25 0 0 0 0 0 0 0 0 $6.25 $6.50 .90 .60 .30 0 0 0 0 0 0 0 0 $6.50 $6.75 .95 .66 .30 .05 0 0 0 0 0 0 0 $6.75 $7.00 1.00 .70 35 .10 0 0 0 0 0 0 0 $7.00 $7.25 1.05 .70 .40 .10 0 0 0 0 0 0 0 $7.25 $7.50 1.10 .75 .45 .15 0 0 0 0 0 0 0 $7.50 $7.75 1.15 .80 .50 .20 0 0 0 0 0 0 0 $7.75 $8.00 1.20 .85 .55 .20 0 0 0 0 0 0 0 $8.00 $8.25 1.20 .90 .55 .25 0 0 0 0 0 0 0 $8.25 $8.50 1.25 .95 .60 .30 0 0 0 0 0 0 0 $8.50 $8.75 1.30 1.00 .65 .35 .05 0 0 0 0 0 0 $8.75 $9.00 1.35 1.00 .70 .35 .10 0 0 0 0 0 0 $9.00 $9.25 1.40 1.05 .75 .40 .16 0 0 0 0 0 0 $9.25 $9.50 1.45 1.10 .80 .45 .15 0 0 0 0 0 0 $9.50 $9.75 1.45 1.15 .80 .50 .20 0 0 0 0 0 0 $9.75 $10.00 1.50 1.20 .85 .55 .25 0 0 0 0 0 0 $10.00 $10.50 1.60 1.25 .95 .60 .30 0 0 0 0 0 0 $10.50 $11.00 1.65 1.35 1.00 .70 .35 .10 0 0 0 0 0 $11.00 $11.50 1.79 1.40 1.10 .76 .45 .15 0 0 0 0 0 $11.50 $12.00 1.85 1.50 1.20 .85 .53 .25 0 0 0 0 0 $12.00 $12.50 1.95 1.60 1.25 .95 .60 .30 .06 0 0 0 0 $12.50 $18.00 2.05 1.70 1.35 1.05 .70 .40 .10 0 0 0 0 $13.00 $13.50 2.15 1.75 1.45 1.10 .80 .45 .15 0 0 0 0 $13.50 $14.00 2.25 1.85 1.80 1.20 .85 .55 .25 0 0 0 0 $14.00 $14.50 2.35 1.95 1.80 1.30 .95 .65 .30 .05 0 0 0 $14.50 $15.00 2.45 2.06 1.70 1.35 1.05 .70 .40 .10 0 0 0 $15.00 $15.50 2.55 2.15 1.80 1.45 1.15 .80 .45 .20 0 0 0 $15.50 $16.00 2.65 2.25 1.85 1.55 1.20 .90 .55 .25 0 0 0 $16.00 $16.50 2.75 2.85 1.95 1.60 1.30 .95 .65 .35 .05 0 0 $16.50 $17.00 2.85 2.45 2.05 1.70 1.40 1.05 .75 .40 .10 0 0 $17.00 $17.50 2.95 2.55 2.15 1.80 1.45 1.15 .80 .50 .20 0 0 $17.50 $18.00 3.06 2.65 2.25 1.90 1.55 1.25 .90 .55 .25 0 0 $18.00 $18.50 3.15 2.75 2.36 2.00 1.65 1.30 1.00 .65 35 .05 0 $18.50 $19.00 3.25 2.86 2.45 2.10 1.70 I.40 1.05 .75 .40 .15 0 $19.00 $19.50 3.35 2.96 2.55 2.20 1.80 1.50 1.15 .85 .50 .20 0 $19.50 $20.00 3.45 3.05 2.65 2.30 1.90 1.55 1.25 .90 .60 .30 0 $20.00 $21.00 3.60 3.20 2.80 2.46 2.05 1.70 1.35 1.05 .70 .40 .10 $21.00 $22.00 3.80 3.40 3.00 2.65 2.25 1.85 1.55 1.20 .90 .55 .25 $22.00 $23.00 4.00 3.60 3.20 2.86 2.45 2.05 1.70 1.40 1.05 .75 .40 $23.00 $24.00 4.20 3.80 3.40 3.05 2.65 2.25 1.00 1.55 1.25 .90 .55 $24.00 $25.00 4.40 4.00 3.60 3.29 2.85 2.46 2.10 I.70 1.40 1.05 .75 $25.00 $26.00 4.65 4.20 3.80 3.46 3.05 2.66 2.30 1.90 1.55 1.25 .90 $26.00 $27.00 4.90 4.40 4.00 3.65 3.25 2.85 2.50 2.10 1.75 1.40 1.10 $27.00 $28.00 5.15 4.65 4.20 3.85 3.45 3.05 2.70 2.30 1.00 1.60 1.25 $28.00 $29.00 5.40 4.90 4.48 4.05 3.65 3.26 2.90 2.50 2.10 1.75 1.40 $29.00 $30.00 5.66 5.15 4.70 4.25 3.86 3.45 3.10 2.70 2.30 1.90 1.60 $30.00 $31.00 5.90 5.40 4.95 4.45 4.06 3.65 3.30 2.90 2.50 2.10 1.75 $31.00 $32.00 6.20 5.65 5.20 4.70 4.26 3.85 8.50 3.10 2.70 2.30 1.95 $32.00 $33.00 6.50 5.95 5.45 4.95 4.60 4.05 3.70 8.30 2.90 2.50 2.16 $33.00 $34.00 6.80 6.25 5.70 5.20 4.76 4.25 3.00 3.50 8.10 2.70 2.35 $34.00 $35.00 7.10 6.55 5.05 5.45 5.00 4.50 4.10 3.70 3.30 2.90 2.55 $35.00 $36.00 7.40 6.83 6.25 5.70 5.25 4.75 4.30 3.90 3.50 3.10 2.75 $36.00 $37.00 7.70 7.15 6.55 6.00 5.50 5.00 4.50 4.10 3.70 3.30 2.95 $37.00 $38.00 8.00 7.66 6.86 6.30 5.75 5.25 4.75 4.30 3.90 3.50 3.15 80 Stat. 57 “If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is not married— And the wages divided by the number ofdays in such period are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or more At least— But less than— The amount of income tax to be withheld shall be the following amount multiplied by the number of days in such periods— $38.00 $3900 $8.30 $7.76 $7.15 $6.60 $6.00 $5.50 $5.00 $4.55 $4.10 $3.70 $3.35 $39.00 $4000 8.60 8.05 7.45 6..90 6.30 6.75 5.26 4.80 4.30 3.90 3.66 $40.00 $4100 8..90 8.35 7.75 7.20 6.60 6.05 5.50 5.05 4.55 4.10 3.75 $41.00 $4200 9.20 8.65 8.05 7.50 6.90 6.35 5.75 6.30 4.80 4.35 3..95 $42.00 $4300 9.50 8..96 8.35 7.80 7.20 6.05 6.06 6.55 5.05 4.60 4.16 $42.00 $4400 9.80 9.25 8.65 8.10 7.60 6.95 6.35 6.80 5.30 4.85 4.35 $44.00 $4500 10.10 9.55 8.95 8.40 7.80 7.25 6.65 6.10 6.55 5.10 4.60 $45.00 $4600 10.40 9.85 9.26 8.70 8.10 7.55 6..95 6.40 5.80 6.35 4.85 $46.00 $4700 10.70 10.15 9.55 9.00 8.40 7.85 7.25 6.70 6.10 5.60 5.10 $47.00 $4800 11.00 10.45 9.86 9.30 8.70 8.15 7.55 7.00 6.40 5.85 5.36 $48.00 $4900 11.30 10.75 10.15 9.60 9.00 8.45 7.85 7.30 6.70 6.15 5.60 $49.00 $5000 11.60 11.06 10.45 9.90 9.30 8.75 8.15 7.60 7.00 6.45 5.85 30 percent of the excess over $50 plus— $50 and over 11.75 11.20 10.60 10.05 9.45 8.90 8.30 7.75 7.15 6.60 6.00 “If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is not married— And the wages divided by the number ofdays in such period are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or more At least— But less than— The amount of income tax to be withheld shall be the following amount multiplied by the number of days in such periods— $0 $0.75 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0.75 $1.0 .05 0 0 0 0 0 0 0 0 0 0 $1.00 $1.25 .10 0 0 0 0 0 0 0 0 0 0 $1.25 $1.50 .10 0 0 0 0 0 0 0 0 0 0 $1.50 $1.75 .16 0 0 0 0 0 0 0 0 0 0 $1.75 $2.00 .20 0 0 0 0 0 0 0 0 0 0 $2.00 $2.25 .20 0 0 0 0 0 0 0 0 0 0 $2.25 $2.50 .25 0 0 0 0 0 0 0 0 0 0 $2.50 $2.75 30 0 0 0 0 0 0 0 0 0 0 $2.75 $3.00 .35 .05 0 0 0 0 0 0 0 0 0 $3.00 $3.25 .35 .10 0 0 0 0 0 0 0 0 0 $3.25 $3.50 .40 .15 0 0 0 0 0 0 0 0 0 $3.50 $3.75 .45 .15 0 0 0 0 0 0 0 0 0 $3.75 $4.00 .45 .20 0 0 0 0 0 0 0 0 0 $4.00 $4.25 .50 .25 0 0 0 0 0 0 0 0 0 $4.25 $4.50 .55 .25 0 0 0 0 0 0 0 0 0 $4.50 $4.75 .60 .30 .05 0 0 0 0 0 0 0 0 $4.75 $5.00 .60 .35 .05 0 0 0 0 0 0 0 0 $5.00 $5.25 .65 .35 .10 0 0 0 0 0 0 0 0 $5.25 $5.50 .70 .40 .15 0 0 0 0 0 0 0 0 $5.50 $5.75 .75 .45 .15 0 0 0 0 0 0 0 0 $5.75 $6.00 .73 .50 .20 0 0 0 0 0 0 0 0 $6.00 $6.25 .80 .50 .25 0 0 0 0 0 0 0 0 $6.25 $6.50 .85 .55 .30 0 0 0 0 0 0 0 0 $6.50 $6.75 .90 .60 .30 .06 0 0 0 0 0 0 0 $6.75 $7.00 .90 .65 35 .10 0 0 0 0 0 0 0 $7.00 $7.25 .96 .65 .40 .10 0 0 0 0 0 0 0 $7.25 $7.50 1.00 .70 .40 .16 0 0 0 0 0 0 0 $7.50 $7.75 1.05 .75 .45 .20 0 0 0 0 0 0 0 $7.75 $8.00 1.05 .80 .50 .30 0 0 0 0 0 0 0 $8.00 $8.25 1.10 .80 .55 .25 0 0 0 0 0 0 0 $8.25 $8.50 1.15 .85 .55 .30 0 0 0 0 0 0 0 $8.50 $8.75 1.20 .90 .60 .35 .05 0 0 0 0 0 0 $8.75 $9.00 1.20 .95 .65 .35 .10 0 0 0 0 0 0 $9.00 $9.25 1.25 .95 .70 .40 .15 0 0 0 0 0 0 $9.20 $9.50 1.30 1.00 .70 .45 .16 0 0 0 0 0 0 $9.50 $9.75 1.35 1.05 .76 .45 .20 0 0 0 0 0 0 $9.75 $10.00 1.35 1.10 .80 .50 .25 0 0 0 0 0 0 $10 $10.50 1.45 1.15 .85 .55 .30 0 0 0 0 0 0 $10.50 $11.00 1.50 1.20 95 .65 .35 .10 0 0 0 0 0 $11.00 $11.50 1.60 1.30 1.00 .70 .45 .15 0 0 0 0 0 $11.50 $12.00 1.65 1.35 1.10 .80 .60 .25 0 0 0 0 0 $12.00 $12.50 1.75 1.45 1.15 .85 .60 .30 .05 0 0 0 0 $12.50 $13.00 1.80 1.60 1.25 .95 .65 .35 .10 0 0 0 0 $13.00 $13.50 1.90 1.60 1.30 1.00 .75 .46 .15 0 0 0 0 $13.50 $14.00 2.00 1.65 1.40 1.10 .80 .50 .25 0 0 0 0 80 Stat. 58 “If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is not married— And the wages divided by the number ofdays in such period are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or more At least— But less than— The amount of income tax to be withheld shall be the following amount multiplied by the number of days in such periods— $14.00 $14.50 $2.05 $1.75 $1.45 $1.15 $0.90 $0.60 $0.30 $0.05 $0 $0 $0 $14.50 $15.00 2.15 1.85 1.55 1.25 .95 .65 .40 .10 0 0 0 $15.00 $15.50 2.25 1.90 1.60 1.30 1.05 .75 .45 .20 0 0 0 $15.50 $16.00 2.35 2.00 1.70 1.40 1.10 .80 .55 .25 0 0 0 $16.00 $16.50 2.40 2.10 1.75 1.45 1.20 .90 60 .30 .05 0 0 $16.50 $17.00 2.50 2.15 1.85 1.55 1.25 .95 .70 .40 .10 0 0 $17.00 $17.50 2.60 2.25 1.95 1.60 1.35 1.05 .75 .45 .20 0 0 $.17.50 $18.00 2.65 2.35 2.00 1.70 1.40 1.10 .85 .55 .25 0 0 $18.00 $18.50 2.75 2.45 2.10 1.75 1.50 1.20 .90 .60 .35 .05 0 $18.50 $19.00 2.85 2.50 2.20 1.86 1.55 1.25 1.00 .70 40 .16 0 $19.00 $19.50 2.90 2.60 2.25 1.95 1.65 1.35 1.05 .75 .50 .20 0 $19.50 $20.00 3.00 2.70 2.35 2.05 1.70 1.40 1.15 .85 .55 .25 0 $20.00 $21.00 3.15 2.80 2.50 2.15 1.85 1.55 1.25 .95 .65 .40 .10 $21.00 $22.00 3.30 3.00 2.65 2.35 2.00 1.70 1.40 1.10 .80 .55 .25 $22.00 $23.00 3.45 3.15 2.80 2.50 2.15 1.85 1.55 1.25 .95 .70 .40 $23.00 $24.00 3.65 3.30 3.00 2.65 2.35 2.00 1.70 1.40 1.10 .85 .55 $24.00 25.00 3.85 3.50 3.15 2.85 2.60 2.20 1.85 1.55 1.25 1.00 .70 $25.00 $26.00 4.05 3.65 3.35 3.00 2.70 2.35 2.05 1.70 1.40 1.15 .85 $26.00 $27.00 4.25 3.85 3.50 3.20 2.85 2.50 2.20 186 1.55 1.30 1.00 $27.00 $28.00 4.45 4.05 3.05 3.36 3.00 2.70 2.35 2.05 1.70 1.45 1.15 $28.00 $29.00 4.65 4.25 3.85 3.50 3.20 2.85 2.55 2.20 1.90 1.60 1.30 $29.00 $30.00 4.85 4.45 4.05 3.70 3.36 3.05 2.70 2.40 2.05 1.76 1.45 $30.00 $31.00 5.05 4.65 4.25 3.90 3.65 3.20 2.90 2.65 2.25 1.90 1.60 $31.00 $32.00 5.25 4.85 4.45 4.10 3.70 3.35 3.05 2.70 2.40 2.05 1.76 $32.00 $33.00 5.45 5.05 4.05 4.30 3.90 3.55 3.20 2.90 2.65 2.25 1.90 $33.00 $34.00 6.65 5.25 4.85 4.60 4.10 3.70 3.40 3.05 2.75 2.40 2.10 $34.00 $35.00 5.85 5.45 5.05 4.70 4.30 3.90 3.55 3.25 2.90 2.60 2.25 $35.00 $36.00 6.05 5.65 5.25 4.90 4.50 4.10 3.75 3.40 3.10 2.75 2.40 $36.00 $37.00 6.25 5.85 5.45 5.10 4.70 4.30 3.90 3.55 3.25 2.90 2.60 $37.00 $38.00 6.45 6.05 5.65 5.30 4.90 4.50 4.10 3.75 3.40 3.10 2.75 $38.00 $39.00 6.65 6.25 5.85 5.50 5.10 4.70 4.30 3.95 3.60 3.25 2.95 $39.00 $40.00 6.85 6.45 6.05 5.70 5.30 4.90 4.50 4.15 3.76 3.45 3.10 $40.00 $41.00 7.05 6.65 6.25 5.90 5.50 5.10 4.70 4.35 3.95 3.60 3.25 $41.00 $42.00 7.25 6.85 6.45 6.10 5.70 5.30 4.90 4.55 4.15 3.75 3.45 $42.00 $43.00 7.45 7.05 6.66 6.30 6.90 6.50 5.10 4.75 4.35 3.95 3.60 $43.00 $44.00 7.65 7.25 6.85 6.50 6.10 5.70 5.30 4.95 4.56 4.15 3.80 $44.00 $45.00 7.85 7.45 7.05 6.70 6.30 5.90 5.50 5.15 4.75 4.35 4.00 $45.00 46.00 8.05 7.65 7.25 6.90 6.50 6.10 5.70 6.36 4.95 4.55 4.20 $46.00 $47.00 8.25 7.85 7.45 7.10 6.70 6.30 3.90 5.65 5.15 4.75 4.40 $47.00 $48.00 8.45 8.05 7.65 7.30 6.90 6.50 6.10 5.75 6.36 4.95 4.60 $48.00 $49.00 8.65 8.25 7.85 7.50 7.10 6.70 6.30 5.95 5.55 5.15 4.80 $49.00 $50.00 8.90 8.45 8.05 7.70 7.30 6.90 6.50 6.15 6.75 5.35 5.00 $50.00 $51.00 9.15 8.65 8.25 7.90 7.50 7.10 0.70 6.35 5.95 5.55 5.20 $51.00 $52.00 9.40 8.90 8.45 8.10 7.70 7.30 6.90 6.55 6.15 5.75 5.40 $52.00 $53.00 9.65 9.15 8.65 8.30 7.90 7.50 7.10 6.75 6.35 5.96 5.60 $53.00 $54.00 9.90 9.40 8.90 8.50 8.10 7.70 7.30 6.95 6.55 6.15 5.80 $54.00 $55.00 10.15 9.65 9.15 8.70 8.30 7.90 7.50 7.15 6.75 6.35 6.00 $55.00 $56.00 10.40 9.90 9.40 8.95 8.50 8.10 7.70 7.35 6.95 6.55 6.20 $56.00 $57.00 10.65 10.15 9.65 9.20 8.70 8.30 7.90 7.55 7.16 6.75 6.40 $57.00 $58.00 10.90 10.40 9.90 9.45 8.95 8.50 8.10 7.75 7.36 6.95 6.60 $58.00 $59.00 11.15 10.65 10.15 9.70 9.20 8.75 8.30 7.95 7.55 7.15 6.80 $59.00 $60.00 11.40 10.90 10.40 9.95 9.45 9.00 8.50 8.15 7.75 7.35 7.00 $60.00 $61.00 11.65 11.15 10.65 10.20 9.70 9.25 8.75 8.35 7.95 7.55 7.20 $61.00 S62.00 11.95 11.40 10.90 10.45 9.95 9.50 9.00 8.55 8.15 7.75 7.40 $62.00 $63.00 12.25 11.65 11.15 10.70 10.20 9.75 9.25 8.75 8.35 7.95 7.60 $63.00 $64.00 12.55 11.95 11.40 10.95 10.45 10.00 9.50 9.00 8.55 8.15 7.80 $64.00 $65.00 12.85 12.25 11.70 11.20 10.70 10.25 9.75 9.25 8.80 8.35 8.00 $65.00 $66.00 13.15 12.55 12.00 11.45 10.95 10.50 10.00 9.50 9.05 8.55 8.20 $66.00 $67.00 13.45 12.85 12.30 11.70 11.20 10.75 10.25 9.75 9.30 8.80 8.40 $67.00 $68.00 13.75 13.15 12.60 12.00 11.45 11.00 10.50 10.00 9.55 9.05 8.60 $68.00 $69.00 14.05 13.45 12.90 12.30 11.75 11.25 10.75 10.25 9.80 9.30 8.85 $69.00 $70.00 14.3.5 13.75 13.20 12.60 12.05 11.50 11.00 10.50 10.05 9.55 9.10 $70.00 $71.00 14.65 14.05 13.50 12.90 12.35 11.75 11.25 10.75 10.30 9.80 9.35 $71.00 $72.00 14.95 14.35 13.80 13.20 12.65 12.05 11.50 11.00 10.55 10.05 9.60 $72.00 $73.00 I5.25 14.66 14.10 13.50 12.95 12.35 11.80 11.25 10.80 10.30 9.85 $73.00 $74.00 15.55 14.95 14.40 13.80 13.25 12.65 12.10 11.50 11.06 10.55 10.10 $74.00 $75.00 15.85 15.25 14.70 14.10 13.55 12.95 12.40 11.80 11.30 10.80 10.35 $75.00 $76.00 16.15 15.55 15.00 14.40 13.86 13.25 12.70 12.10 11.55 11.05 10.60 $76.00 $77.00 16.45 15.85 15.30 14.70 14.15 13.55 13.00 12.40 11.85 11.30 10.85 $77.00 $78.00 16.75 16.15 15.60 15.00 14.45 13.85 13.30 12.70 12.15 11.65 11.10 $78.00 $79.00 17.05 16.45 15.90 15.30 14.75 14.15 13.60 13.00 12.45 11.86 11.35 $79.00 $80.00 17.36 16.75 16.20 15.60 15.05 14.45 13.90 13.30 12.75 12.15 11.60 30 percent of the excess over $80 plus— $80 and over 17.50 16.90 16.35 15.75 15.20 14.60 14.05 13.45 12.90 12.30 11.75” " 80 Stat. 59
(d)Disclosure of Marital Status; Determination of Marital Status; Treatment of Surviving Spouse.— Section 3402 (relating[68A Stat. 457](/us/stat/68A/457).[26 USC 3402](/us/usc/t26/s3402). to income tax collected at source) is amended by adding at the end thereof the following new subsection: " “(l) Determination and Disclosure of Marital Status.— “(1) Determination of status by employer.— For purposes of applying the tables in subsections
(a)and
(c)to a payment*Ante*. pp. 38, 41. of wages, the employer shall treat the employee as a single person unless there is in effect with respect to such payment of wages a withholding exemption certificate furnished to the employer by the employee after the date of the enactment of this subsection indicating that the employee is married. “(2) Disclosure of status by employee.— An employee shall be entitled to furnish the employer with a withholding exemption certificate indicating he is married only if, on the day of such furnishing, he is married (determined with the application of the rules in paragraph (3)). An employee whose marital status changes from married to single shall, at such time as the Secretary or his delegate may by regulations prescribe, furnish the employer with a new withholding exemption certificate. “(3) Determination of marital status.— For purposes of paragraph (2), an employee shall on any day be considered— “(A) as not married, if
(i)he is legally separated from his spouse under a decree of divorce or separate maintenance, or
(ii)either he or his spouse is, or on any preceding day within the calendar year was, a nonresident alien; or “(B) as married, if
(i)his spouse (other than a spouse referred to in subparagraph (A)) died within the portion of his taxable year which precedes such day, or
(ii)his spouse died during one of the two taxable years immediately preceding the current taxable year and, on the basis of facts existing at the beginning of such day, the employee reasonably expects, at the close of his taxable year, to be a surviving spouse (as defined in section 2(b)).” [68A Stat. 8](/us/stat/68A/8).[26 USC 2](/us/usc/t26/s2). "
(e)Withholding Allowances for Itemized Deductions.—
(1)Allowance.— Section 3402(f)(1) (relating to withholding exemptions) is amended—
(A)by striking out “and” at the end of subparagraph (D),
(B)by striking out the period at the end of subparagraph
(E)and inserting in lieu thereof “; and”, and
(C)by adding at the end thereof the following new subparagraph: " “(F) any allowance to which he is entitled under subsection (in), but only if his spouse does not have in effect a withholding exemption certificate claiming such allowance.” "
(2)Withholding allowances based on itemized deductions.— Section 3402 (relating to income tax collected at source) is amended by adding at the end thereof the following new subsection: " “(m) Withholding Allowances Based on Itemized Deductions.— “(1) General rule.— An employee shall be entitled to withholding allowances under this subsection with respect to a payment of wages in a number equal to the number determined by dividing by $700 the excess of— “(A) his estimated itemized deductions, over “(B) an amount equal to the sum of 10 percent of the first $7,500 of his estimated wages and 17 percent of the remainder of his estimated wages. 80 Stat. 60 For purposes of this subsection, fractional numbers shall not be taken into account. “(2) Definitions.— For purposes of this subsection— “(A) Estimated itemized deductions.—The term ‘estimated itemized deductions’ means the aggregate amount which he reasonably expects will be allowable as deductions[68A Stat. 3](/us/stat/68A/3).[26 USC 1–1388](/us/usc/t26/s1–1388).[78 Stat. 23](/us/stat/78/23). under chapter 1 (other than the deductions referred to in sections 141 and 151 and other than the deductions required to be taken into account in determining adjusted gross income under section 62) for the estimation year. In no case shall such aggregate amount be greater than
(i)the amount of such deductions shown on his return of tax under subtitle[26 USC 1–1563](/us/usc/t26/s1–1563). A for the taxable year preceding the estimation year, or
(ii)in the case of an employee who did not show such deductions on his return for such preceding taxable year, an amount equal to the lesser of $1,000 or 10 percent of the wages shown on his return for such preceding taxable year. “(B) Estimated wages.—The term ‘estimated wages’ means the aggregate amount which he reasonably expects will constitute wages for the estimation year. In no case shall such aggregate amount be less than the amount of wages shown on his return for the taxable year preceding the estimation year. “(C) Estimation year.— In the case of an employee who files his return on the basis of a calendar year, the term ‘estimation year’ means— “(i) with respect to payments of wages after April 30 and on or before December 31 of any calendar year, such calendar year, and “(ii) with respect to payments of wages on or after January 1 and before May 1 of any calendar year, the preceding calendar year (except that with respect to an exemption certificate furnished by an employee after he has filed his return for the preceding calendar year, such term means the current calendar year). In the case of an employee who files his return on a basis other than the calendar year, his estimation year, and the amounts deducted and withheld to be governed by such estimation year, shall be determined under regulations prescribed by the Secretary or his delegate. “(3) Special rules.— “(A) Married individuals.—The number of withholding allowances to which a husband and wife are entitled under this subsection shall be determined on the basis of their combined wages and deductions. This subparagraph shall not apply to a husband and wife who filed separate returns for the taxable year preceding the estimation year and who reasonably expect to file separate returns for the estimation year. “(B) Only one certificate to be in effect.—In the case of any employee, withholding allowances under this subsection may not be claimed with more than one employer at any one time. “(C) Termination of effectiveness.—In the case of an employee who files his return on the basis of a calendar year, that, portion of a withholding exemption certificate which relates to allowances under this subsection shall not be effective with respect to payments of wages after the first April 30 following the dose of the estimation year on which it is based. 80 Stat. 61 “(D) Limitation.—In the case of employees whose estimated wages are at levels at which the amounts deducted and withheld under this chapter generally are insufficient (taking into account a reasonable allowance for deductions and exemptions) to offset the liability for tax under chapter 1 with[26 USC 1–1388](/us/usc/t26/s1–1388). respect to the wages from which such amounts are deducted and withheld, the Secretary or his delegate may by regulation reduce the withholding allowances to which such employees would, but for this subparagraph, be entitled under this subsection. “(E) Treatment of allowances.— For purposes of this title, any withholding allowance under this subsection shall be treated as if it were denominated a withholding exemption. “(4) Authority to prescribe tables.— The Secretary or his delegate may prescribe tables pursuant to which employees shall determine the number of withholding allowances to which they are entitled under this subsection (in lieu of making such determination under paragraphs
(1)and (3)). Such tables shall be consistent with the provisions of paragraphs
(1)and (3), except that such tables— “(A) shall provide for entitlement to withholding allowances based on reasonable wage and itemized deduction brackets, and “(B) may increase or decrease the number of withholding allowances to which employees in the various wage and itemized deduction brackets would, but for this subparagraph, be entitled to the end that, to the extent practicable, amounts deducted and withheld under this chapter
(i)generally do not exceed the liability for tax under chapter 1 with respect to the wages from which such amounts are deducted and withheld, and
(ii)generally are sufficient to offset such liability for tax.” "
(3)Status determination date.— The last sentence of section 3402(f)(3)(B) is amended to read as follows: “For purposes of this subparagraph, the term ‘status determination date means January 1, May 1, July 1, and October 1 of each year.”
(4)Civil penalty.—
(A)Subchapter B of chapter 68 (relating to assessable[26 USC 6671–6681](/us/usc/t26/s6671–6681). penalties) is amended by adding at the end thereof the following new section: " “SEC. 6682. FALSE INFORMATION WITH RESPECT TO WITHHOLDING ALLOWANCES BASED ON ITEMIZED DEDUCTIONS. “(a) Civil Penalty.— In addition to any criminal penalty provided by law, if any individual in claiming a withholding allowance under section 3402(f)(1)(F) states
(1)as the amount of the wages*Ante*, p. 59. (within the meaning of chapter 24) shown on his return for any taxable year an amount less than such wages actually shown, or
(2)as the amount of the itemized deductions referred to in section 3402
(m)shown on the return for any taxable year an amount greater than such deductions actually shown, he shall pay a penalty of $50 for such statement, unless
(1)such statement did not result in a decrease in the amounts deducted and withheld under chapter 24, or
(2)the taxes imposed with respect to the individual under subtitle A for the succeeding[26 USC 1–1563](/us/usc/t26/s1–1563). taxable year do not exceed the sum of
(A)the credits against such taxes allowed by part IV of subchapter A of chapter 1, and[26 USC 31–48](/us/usc/t26/s31–48).
(B)the payments of estimated tax which are considered payments on account of such taxes. “(b) Deficiency Procedures Not To Apply.— Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, and[26 USC 6211–6216](/us/usc/t26/s6211–6216).80 Stat. 62 gift taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subsection (a).” "
(B)The table of sections of such subchapter B is amended by adding at the end thereof the following: " “Sec. 6682. False information with respect to withholding allowances based on itemized deductions.” "
(5)[68A Stat. 852](/us/stat/68A/852).[26 USC 7205](/us/usc/t26/s7205). Criminal penalty.— Section 7205 (relating to fraudulent withholding exemption certificate or failure to supply information) is amended—
(A)by striking out “section 3402(f)” and inserting in lieu thereof “section 3402”, and
(B)by striking out “any penalty otherwise provided” and inserting in lieu thereof “any other penalty provided*Ante* p. 61. by law (except the penalty provided by section 6682)”.
(6)Effective date.— The amendments made by paragraphs
(1)and
(2)of this subsection shall apply only with respect to remuneration paid after December 31, 1966, but only with respect to withholding exemptions based on estimation years beginning after such date.
(f)Transitional Determination Status Date.—Notwithstanding*Ante*, p. 61. section 3402(f)(3)(B) of the Internal Revenue Code of 1954, a withholding exemption certificate furnished the employer after the date of the enactment of this Act and before May 1, 1966, shall take effect with respect to the first payment of wages made on or after May 1, 1966, or the 10th day after the date on which such certificate is furnished to the employer, whichever is later, and at the election of the employer such certificate may be made effective with respect to any payment of wages made on or after the date on which such certificate is furnished.
(g)Effective Date.—The amendments made by this section (other than subsection (e)) shall apply only with respect to remuneration paid after April 30, 1966. SEC. 102. ESTIMATED TAX IN CASE OF INDIVIDUALS.
(a)Inclusion of Self-Employment Tax in Estimated Tax.—[26 USC 6015](/us/usc/t26/s6015). Section 6015(c) (relating to definition of estimated tax in the case of an individual) is amended to read as follows: " “(c) Estimated Tax.—For purposes of this title, in the case of an individual, the term ‘estimated tax’ means— “(1) the amount which the individual estimates as the amount[26 USC 1–1388](/us/usc/t26/s1–1388). of the income tax imposed by chapter 1 for the taxable year, plus “(2) the amount which the individual estimates as the amount[26 USC 1401–1403](/us/usc/t26/s1401–1403). of the self-employment tax imposed by chapter 2 for the taxable year, minus “(3) the amount which the individual estimates as the sum of any credits against tax provided by part IV of subchapter A of[26 USC 31–48](/us/usc/t26/s31–48). chapter 1.” "
(b)addition to tax for underpayment of estimated tax.
(1)[26 USC 6654](/us/usc/t26/s6654). Section 6054(a) (relating to addition to the tax for underpayment of estimated lax by an individual) is amended by inserting after “chapter 1” the following: “and the tax under chapter 2”.
(2)Section 6654(d) is amended to read as follows: " “(d) Exception.— Notwithstanding the provisions of the preceding subsections, the addition to the tax with respect to any underpayment of any installment shall not be imposed if the total amount of all pay-80 Stat. 63ments of estimated tax made on or before the last date prescribed for the payment of such installment equals or exceeds the amount which would have been required to be paid on or before such date if the estimated tax were whichever of the following is the least— “(1) The tax shown on the return of the individual for the preceding taxable year., if a return showing a liability for tax was tiled by the individual for the preceding taxable year and such proceding year was a taxable year of 12 months. “(2) An amount equal to 70 percent (66% percent in the case of individuals referred to in section 6073(b), relating to income[68A Stat 750](/us/stat/68A/750); [76 Stat 575](/us/stat/76/575).[26 USC 6073](/us/usc/t26/6073). from farming or fishing) of the tax for the taxable year computed by placing on an annualized basis the taxable income for the months in the taxable year ending before the month in which the installment is required to be paid and by taking into account the adjusted self-employment income (if the net earnings from self-employment (as defined in section 1402(a)) for the taxable[26 USC 1402](/us/usc/t26/s1402). year equal or exceed $400). For purposes of this paragraph— “(A) The taxable income shall be placed on an annualized basis by— “(i) multiplying by 12 (or, in the case of a taxable year of less than 12 months, the number of months in the taxable year) the taxable income (computed without deduction of personal exemptions) for the months in the taxable year ending before the month in which the installment is required to be paid, “(ii) dividing the resulting amount by the number of months in the taxable year ending before the month in which such installment date falls, and “(iii) deducting from such amount the deductions for personal exemptions allowable for the taxable year (such personal exemptions being determined as of the last date prescribed for payment of the installment). “(B) The term ‘adjusted sell employment income’ means— “(i) the net earnings from self-employment (as defined in section 1402(a)) for the months in the taxable year ending before the month in which the installment is required to be paid, but not more than “(ii) the excess of $6,600 over the amount determined by placing the wages (within the meaning of section 1402(b)) for the months in the taxable year ending before the month in which the installment is required to be paid on an annualized basis in a manner consistent with clauses
(i)and
(ii)of subparagraph (A). “(3) An amount equal to 90 percent of the tax computed, at the rates applicable to the taxable year, on the basis of the actual taxable income and the actual self-employment income for the months in the taxable year ending before the month in which the installment is required to be paid as if such months constituted the taxable year. “(4) An amount equal to the tax computed, at the rates applicable to the taxable year, on the basis of the taxpayer’s status with respect to personal exemptions under section 151 for the[26 USC 151](/us/usc/t26/s151). taxable year, but otherwise on the basis of the facts shown on his return for, and the law applicable to, the preceding taxable year.” " 80 Stat. 64
(3)[68A Stat. 823](/us/stat/68A/823).[26 USC 6654](/us/usc/t26/s6654).*Ante*, p. 62. Section 6654(f) (relating to definition of tax for purposes of subsections
(b)and
(d)of section 6654) is amended to read as follows: " “(f) Tax Computed After Application of Credits Against Tax.— For purposes of subsections
(b)and (d), the term ‘tax’ means— “(1) [26 USC 1–1388](/us/usc/t26/s1–1388).[26 USC 1401–1403](/us/usc/t26/s1401–1403). the tax imposed by this chapter 1, plus “(2) the tax imposed by chapter 2, minus “(3) the credits against tax allowed by part IV of subchapter[26 USC 31–48](/us/usc/t26/s31–48). A of chapter 1, other than the credit against tax provided by section 31 (relating to tax withheld on wages).” "
(4)[26 USC 6211](/us/usc/t26/s6211). Section 6211(b)(1) (relating to definition of a deficiency) is amended by striking out “chapter 1” and inserting in lieu thereof “subtitle A”.
(5)[26 USC 7701](/us/usc/t26/s7701). Section 7701(a) (relating to definitions) is amended by adding at the end thereof the following new paragraph: " “(34) Estimated income tax.— The term ‘estimated income tax’ means— “(A) in the case of an individual, the estimated tax as*Ante*, p. 62. defined in section 6015(c), or “(B) in the case of a corporation, the estimated tax as[26 USC 6016](/us/usc/t26/s6016). defined in section 6016 (b).” "
(6)Section 1403(b) (cross references) is amended by adding at the end thereof the following new paragraph: " “(3) **For provisions relating to declarations of estimated tax on self-employment income, see section 6015.”** "
(c)Ministers, Members of Religious Orders, and Christian Science Practitioners.—[74 Stat. 926](/us/stat/74/926).[26 USC 1402](/us/usc/t26/s1402). Section 1402 (e)(3) (relating to effective date of waiver certificates) is amended by adding at the end thereof the following new subparagraph: " “(E) For purposes of sections 6015 and 6654, a waiver certificate described in paragraph
(1)shall be treated as taking effect on the first day of the first taxable year beginning after the date on which such certificate is filed.” "
(d)Effective Date.—The amendments made by subsections (a), (b), and
(c)shall apply with respect to taxable years beginning after December 31, 1966. SEC. 103. UNDERPAYMENT OF INSTALLMENTS OF ESTIMATED INCOME TAX IN CASE OF INDIVIDUALS.
(a)In General.— Section 6654(b) (relating to amount of underpayment), and section 6654(d) (relating to exception) as amended by section 102(b)(2) of this Act, are amended by striking out “70 percent” each place it appears and inserting in lieu thereof “80 percent”.
(b)Effective Date.— The amendments made by subsection
(a)shall apply with respect to taxable years beginning after December 31, 1966. SEC. 104. INSTALLMENT PAYMENTS OF ESTIMATED INCOME TAX BY CORPORATIONS.
(a)[78 Stat. 25](/us/stat/78/25).[26 USC 6154](/us/stat/26/6154). In General.— Subsection
(a)of section 6154 (relating to installment payments of estimated income tax by corporations) is amended to read as follows: " “(a) Amount and Time for Payment of Each Installment.— The amount of estimated tax (as defined in section 6016(b)) with respect to which a declaration is required under section 6016 shall be paid as follows: “(1) Taxable years beginning in 1960.— With respect to taxable years beginning after December 31, 1965, and before Jan-80 Stat. 65uary 1, 1967, such estimated tax shall be paid in installments in accordance with the following table: “If the declaration is timely filed on or before the 15th day of the— The following percentages of the estimated tax shall be paid on the 15th day of the— 4th month 6th month 9th month 12th month 4th month of the taxable year 12 12 25 25 6th month of the taxable year (but after the 15th day of the 4th month) _ _ _ _ _ _ _ _ _ _ _ _ 16 29 29 9th month of the taxable year (but after the 15th day of the 6th month) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 37 37 12th month of the taxable year (but after the 15th day of the 9th month) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 74 “(2) Taxable years beginning after 1966.— With respect to taxable years beginning after December 31, 1966, such estimated tax shall be paid in installments in accordance with the following table: “If the declaration is timely filed on or before the 15th day of the— The following percentages of the estimated tax shall be paid on the 15th day of the— 4th month 6th month 9th month 12th month 4th month of the taxable year 25 25 25 25 6th month of the taxable year (but after the 15th day of the 4th month) _ _ _ _ _ _ _ _ _ _ _ _ 33½ 33⅓ 33⅓ 9th month of the taxable year (but after the 15th day of the 6th month) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 50 50 12th month of the taxable year (but after the 15th day of the 9th month) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 100 “(3) Timely filing.—A declaration is timely filed for the purposes of paragraphs
(1)and
(2)if it is not required by section 6074(a) to be filed on a date (determined without regard to any[26 USC 6074](/us/usc/t26/s6074).[26 USC 6081](/us/usc/t26/s6081). extension of time for filing the declaration under section 6081) before the date it is actually filed. “(4) Late filing.—If the declaration is filed after the time prescribed in section 6074(a) (determined without regard to any extension of time for filing the declaration under section 6081), there shall be paid at the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in section 6074(a), and the remaining installments shall be paid at the times at which, and in the amounts in which, they would have been payable if the declaration had been so filed.” "
(b)Effective Date.—The amendment made by subsection
(a)shall apply with respect to taxable years beginning after December 31, 1965. TITLE II— POSTPONEMENT OF CERTAIN EXCISE TAX RATE REDUCTIONS SEC. 201. PASSENGER AUTOMOBILES.
(a)Postponement of Rate Reductions.— Subparagraph
(A)of section 4061(a)(2) (relating to imposition of tax) is amended to read[79 Stat. 136](/us/usc/79/136).[26 USC 4061](/us/usc/26/4061). as follows: " “(A) Articles enumerated in subparagraph
(B)are taxable at whichever of the following rates is applicable: “7 percent for the period beginning with the day after the date of the enactment of the Tax Adjustment Act of 1966 through March 31, 1968. “2 percent for the period April 1, 1968, through December 31, 1968. “1 percent for the period after December 31, 1968.” " 80 Stat. 66
(b)[79 Stat. 141](/us/stat/79/141).[26 USC 6412](/us/usc/t26/s6412). Conforming Amendment.— Section 6412(a)(1) (relating to floor stocks refunds on passenger automobiles, etc.) is amended by striking out “January 1, 1966, 1967, 1968, or 1969,” and inserting in lieu thereof “January 1, 1966, April 1, 1968, or January 1, 1969,”.
(c)Effective Date.— The amendment made by subsection
(a)shall apply with respect to articles sold after the date of the enactment of this Act. SEC. 202. COMMUNICATION SERVICES.
(a)[26 USC 4251](/us/usc/t26/s4251). Postponement of Kate Reductions.—Section 4251 (relating to tax on communications) is amended—
(1)By striking out subsection (a)(2) and inserting in lieu thereof: " “(2) The rate of tax referred to in paragraph
(1)is as follows: “Amounts paid pursuant to bills first rendered— Percent— “Before April 1, 1968 10 “After March 31, 1968, and before January 1, 1969 1” "
(2)By striking out subsection
(c)and inserting in lieu thereof: " “(c) Special Rule.— For purposes of subsection (a), in the case of communications services rendered before February 1, 1968, for which a bill has not been rendered before April 1, 1968, a bill shall be treated as having been first rendered on March 31, 1968. For purposes of subsections
(a)and (b), in the case of communications services rendered after January 31, 1968, and before November 1, 1968, for which a bill has not been rendered before January 1, 1969, a bill shall be treated as having been first rendered on December 31, 1968.” "
(b)[26 USC 4253](/us/usc/t26/4253). Nonprofit Hospitals.— Section 4253 (relating to exemptions from tax on communications) is amended by adding at the end thereof the following new subsection: " “(h) Nonprofit Hospitals.—No tax shall be imposed under section –1251 on any amount paid by a nonprofit hospital for services furnished to such organization. For purposes of this subsection, the term ‘nonprofit[26 USC 503](/us/usc/t26/s503).[26 USC 501](/us/usc/t26/s501). hospital’ means a hospital referred to in section 503(b)(5) which is exempt from income tax under section 501 (a).” "
(c)Effective Date.—The amendments made by subsections
(a)and
(b)shall apply to amounts paid pursuant to bills first rendered on or after April 1, 1966, for services rendered on or after such date. In the case of amounts paid pursuant to bills rendered on or after such date for services which were rendered before such date and for which no previous bill was rendered, such amendments shall apply except with respect to such services as were rendered more than 2 months before such date. In the case of services rendered more than 2 months before[26 USC 4251–4254](/us/usc/t26/s4251–4254). such date, the provisions of subchapter B of chapter 33 of the Code in effect at the time such services were rendered, subject to the provision[79 Stat. 156](/us/stat/79/156).[26 USC 4251 note](/us/usc/t26/s4251). of section 701 (b)(2) of the Excise Tax Reduction Act of 1965, shall apply to the amounts paid for such services, TITLE III— MISCELLANEOUS PROVISIONS SEC. 301. DISALLOWANCE OF DEDUCTION FOR CERTAIN INDIRECT CONTRIBUTIONS TO POLITICAL PARTIES.
(a)[26 USC 211–275](/us/usc/t26/s4251). Disallowance.— Part IX of subchapter B of chapter 1 (relating to items not deductible) is amended by adding at the end thereof the following new section: " “SEC. 276. CERTAIN INDIRECT CONTRIBUTIONS TO POLITICAL PARTIES. “(a) Disallowance of Deduction.— No deduction otherwise allowable under this chapter shall be allowed for any amount paid or incurred for— 80 Stat. 67 “(1) advertising in a convention program of a political party, or in any other publication if any part of the proceeds of such publication directly or indirectly inures (or is intended to inure) to or for the use of a political party or a political candidate, “(2) admission to any dinner or program, if any part of the proceeds of such dinner or program directly or indirectly inures (or is intended to inure) to or for the use of a political party or a political candidate, or “(3) admission to an inaugural ball, inaugural gala, inaugural parade, or inaugural concert, or to any similar event which is identified with a political party or a political candidate. “(b) Definitions.— For purposes of this section— “(1) Political party.— The term ‘political party’ means— “(A) a political party; “(B) a National, State, or local committee of a political party: or “(C) a committee, association, or organization, whether incorporated or not, which directly or indirectly accepts contributions (as defined in section 271 (b)(2)) or make expenditures (as defined in section 271(b)(3)) for the purpose of[68A Stat. 82](/us/stat/68A/82).[26 USC 271](/us/usc/t26/271). influencing or attempting to influence the selection, nomination, or election of any individual to any Federal, State, or local elective public office, or the election of presidential and vice-presidential electors, whether or not such individual or electors are selected, nominated, or elected. “(2) Proceeds inuring to or for the use of political candidates.— Proceeds shall be treated as inuring to or for the use of a political candidate only if— “(A) such proceeds may be used directly or indirectly for the purpose of furthering his candidacy for selection, nomination, or election to any elective public office, and “(B) such proceeds are not received by such candidate in the ordinary course of a trade or business (other than the trade or business of holding elective public office). “(c) Cross Reference.— **“For disallowance of certain entertainment, etc, expenses, see section 274.”** "
(b)Clerical Amendment.— The table of sections for such part IX is amended by adding at the end thereof the following new item: " “Sec. 276. Certain indirect contributions to political parties.” "
(c)Effective Date.— The amendments made by subsections
(a)and
(b)shall apply to taxable years beginning after December 31, 1965, but only with respect to amounts paid or incurred after the date of the enactment of this Act. SEC. 302. BENEFITS AT AGE 72 FOR CERTAIN UNINSURED INDIVIDUALS.
(a)Monthly Benefits.—Title II of the Social Security Act is[42 USC 401–427](/us/usc/t42/s401–427). amended by adding at the end thereof the following new section: " “benefits at age 72 for certain uninsured individuals “Eligibility “Sec. 228.
(a)Every individual who— “(1) has attained the age of 72, “(2)
(A)attained such age before 1968, or
(B)has not less than 3 quarters of coverage, whenever acquired, for each calendar year elapsing after 1966 and before the year in which he attained such age, 80 Stat. 68 “(3) is a resident of the United States (as defined in subsection (e)), and is
(A)a citizen of the United States or
(B)an alien lawfully admitted for permanent residence who has resided[74 Stat. 937](/us/stat/74/937).[42 USC 410](/us/usc/t42/s410). in the United States (as denned in section 210(i)) continuously during the 5 years immediately preceding the month in which he files application under this section, and “(4) has filed application for benefits under this section, shall (subject to the limitations in this section) be entitled to a benefit under this section for each month beginning with the first month after September 1966 in which he becomes so entitled to such benefits and ending with the month preceding the month in which he dies. No application under this section which is filed by an individual more than 3 months before the first month in which he meets the requirements of paragraphs (1), (2), and
(3)shall be accepted as an application for purposes of this section. “Benefit Amount “(b)
(1)Except as provided in paragraph (2), the benefit amount to which an individual is entitled under this section for any month shall be $35. “(2) If both husband and wife are entitled (or upon application would be entitled) to benefits under this section for any month, the amount of the husband’s benefit for such month shall be $35 and the amount of the wife’s benefit for such month shall be $17.50. “Reduction for Governmental Pension System Benefits “(c)
(1)The benefit amount of any individual under this section for any month shall be reduced (but not below zero) by the amount of any periodic benefit under a governmental pension system for which lie is eligible for such month. “(2) In the case of a husband and wife only one of whom is entitled to benefits under this section for any month, the benefit amount, after any reduction under paragraph (1), shall be further reduced (but not below zero) by the excess (if any) of
(A)the total amount of any periodic benefits under governmental pension systems for which the spouse who is not entitled to benefits under this section is eligible for such month, over
(B)$17.50. “(3) In the case of a husband and wife both of whom are entitled to benefits under this section for any month— “(A) the benefit amount of the wife, after any reduction under paragraph (1), shall be further reduced (but not below zero) by the excess (if any) of
(i)the total amount of any periodic benefits under governmental pension systems for which the husband is eligible for such month, over
(ii)$35, and “(B) the benefit amount of the husband, after any reduction under paragraph (1), shall be further reduced (but not below zero) by the excess (if any) of
(i)the total amount of any periodic benefits under governmental pension systems for which the wife is eligible for such month, over
(ii)$17.50. “(4) For purposes of this subsection, in determining whether an individual is eligible for periodic benefits under a governmental pension system— “(A) such individual shall be deemed to have filed application for such benefits, “(B) to the extent that entitlement depends on an application by such individual’s spouse, such spouse shall be deemed to have filed application, and 80 Stat. 69 “(C) to the extent that entitlement depends on such individual or his spouse having retired, such individual and his spouse shall be deemed to have retired before the month for which the determination of eligibility is being made. “(5) For purposes of this subsection, if any periodic benefit is payable on any basis other than a calendar month, the Secretary shall allocate the amount of such benefit to the appropriate calendar months. “(6) If, under the foregoing provisions of this section, the amount payable for any month would be less than $1, such amount shall be reduced to zero. In the case of a husband and wife both of whom are entitled to benefits under this section for the month, the preceding sentence shall be applied with respect to the aggregate amount so payable for such month. “(7) If any benefit amount computed under the foregoing provisions of this section is not a multiple of $0.10, it shall be raised to the next higher multiple of $0.10. “(8) Under regulations prescribed by the Secretary, benefit payments under this section to an individual (or aggregate benefit payments under this section in the case of a husband and wife) of less than $5 may be accumulated until they equal or exceed $5. “Suspension for Months in Which Cash Payments Are Made Under Public Assistance “(d) The benefit to which any individual is entitled under this section for any month shall not be paid for such month if— “(1) such individual receives aid or assistance in the form of money payments in such month under a State plan approved under title I, IV, X, XIV, or XVI, or [42 USC 301, 601, 1201, 1351, 1381](/us/usc/t42/s301/601/1201/1351/1381). “(2) such individual’s husband or wife receives such aid or assistance in such month, and under the State plan the needs of such individual were taken into account in determining eligibility for (or amount of) such aid or assistance, unless the State agency administering or supervising the administration of such plan notifies the Secretary, at such time and in such manner as may be prescribed in accordance with regulations of the Secretary, that such payments to such individual (or such individual’s husband or wife) under such plan are being terminated with the payment or payments made in such month. “Suspension Where Individual Is Residing Outside the United States “(e) The benefit, to which any individual is entitled under this section for any month shall not be paid if, during such month, such individual is not a resident of the United States. For purposes of this subsection, the term ‘United States’ means the 50 States and the District of Columbia. “Treatment as Monthly Insurance Benefits “(f) For purposes of subsections
(t)and
(u)of section 202, and of section 1840, a monthly benefit under this section shall be treated as a[42 USC 402, 1395s](/us/usc/t42/s402/1395s). monthly insurance benefit payable under section 202. “Annual Reimbursement of Federal Old-Age and Survivors Insurance Trust Fund “(g) There are authorized to be. appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1969, and for each fiscal year thereafter, such sums as the80 Stat. 70 Secretary of Health, Education, and Welfare deems necessary on account of— “(1) payments made under this section during the second preceding fiscal year and all fiscal years prior thereto to individuals who, as of the beginning of the calendar year in which falls the month for which payment was made, had less than 3 quarters of coverage, “(2) the additional administrative expenses resulting from the payments described in paragraph (1), and “(3) any loss in interest to such Trust Fund resulting from such payments and expenses, in order to place such Trust Fund in the same position at the end of such fiscal year as it would have been in if such payments had not been made. “Definitions “(h) For purposes of this section— “(1) The term ‘quarter of coverage’ includes a quarter of coverage as defined in section 5(1) of the Railroad Retirement Act of[60 Stat. 733](/us/stat/60/733).[45 USC 228e](/us/usc/t45/s228e). 1937. “(2) The term ‘governmental pension system’ means the insurance system established by this title or any other system or fund established by the United States, a State, any political subdivision of a State, or any wholly owned instrumentality of any one or more of the foregoing which provides for payment of
(A)pensions,
(B)retirement or retired pay, or
(C)annuities or similar amounts payable on account of personal services performed by any individual (not including any payment under any workmen’s compensation law or any payment by the Veterans’ Administration as compensation for service-connected disability or death). “(3) The term ‘periodic benefit’ includes a benefit payable in a lump sum if it is a commutation of, or a substitute for, periodic payments. “(4) The determination of whether an individual is a husband or wife for any month shall be made under subsection
(h)of[71 Stat. 519](/us/stat/71/519).[42 USC 416](/us/usc/t42/416). section 216 without regard to subsections
(b)and
(f)of section 216.” "
(b)Certain Applications Under 1965 Amendments.— For purposes*Ante*, p. 67. of paragraph
(4)of section 228(a) of the Social Security Act (added by subsection
(a)of this section), an application filed under[79 Stat. 333](/us/stat/79/333).[42 USC 426 note](/us/usc/t42/s426). section 103 of the Social Security Amendments of 1965 before July 1966 shall be regarded as an application under such section 228 and shall, for purposes of such paragraph and of the lust sentence of such section 228(a), be deemed to have been filed in July 1966, unless the person by whom or on whose behalf such application was filed notifies the Secretary that he does not want such application so regarded. 80 Stat. 71 SEC. 303. TEMPORARY DUTY-FREE ENTRY FOR GIFTS FROM MEMBERS OF ARMED FORCES IN COMBAT ZONES.
(a)Gifts Costing $50 or Less.— Subpart B of part 1 of the appendix to the Tariff Schedules of the United States (19 U.S.C. 1202) is[77A Stat. 434](/us/stat/77A/434). amended by inserting after item 915.20 the following new item: “ 915.25 Articles constituting a bona fide gift from a member of the Armed Forces of the United States serving in a combat tone (within the meaning of section 112(c) of the Internal Revenue Code of 1954) to the extant such articles In any shipment do not exceed $M In aggregate retail value In the country of shipment and with such limitations on the importation of alcoholic beverages and tobacco products as the Secretary of the Treasury may prescribe, if such articles were purchased in or through authorized agencies of the Armed Forces of the United States or In accordance with regulations prescribed by the Secretary of Defense Free (see headnote 2 of this subpart) Free (see headnote 2 of this subpart) On or before 12/31/67 ”
(b)Clerical Amendment.—Headnote 2 for subpart B of part 1 of such appendix is amended by striking out “item 915.20” and inserting in lieu thereof “items 915.20 and 915.25”.
(c)Effective Date.—The amendments made by this section shall apply with respect to articles entered, or withdrawn from warehouse, tor consumption after the date of the enactment of this Act. Approved March 15, 1966, 8:15 p.m. Public Law 89–369: To provide for the participation of the United States in the Asian Development Bank. Public Law 369 Public Law 89–369 80 Stat. 71 1966-03-16 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-10-31 89 2 public Public Law 89–369 AN ACT To provide for the participation of the United States in the Asian Development Bank. March 16, 1966[[H. R. 12563](/us/bill/89/hr/12563)] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That this ActAsian Development Bank Act. may be cited as the “Asian Development Bank Act”. acceptance of membership Sec. 2. The President is hereby authorized to accept membership for the United States in the Asian Development Bank (hereinafter referred to as the “Bank”) provided for by the agreement establishing the Bank (hereinafter referred to as the “agreement”) deposited in the archives of the United Nations. Sec. 3.
(a)The President, by and with the advice and consent ofPresidential appointees. the Senate, shall appoint a Governor of the Bank, an alternate for the Governor, and a Director of the Bank.
(b)No person shall be entitled to receive any salary or other compensation from the United States for services as a Governor or Alternate Governor. The Director may, in the discretion of the President, receive such compensation, allowances, and other benefits as, together with those received by him from the Bank, will equal those authorized for a Chief of Mission, class 2, within the meaning of the Foreign Service Act of 1946, as amended. [60 Stat. 999](/us/stat/60/999).[22 USC 801 note](/us/usc/t22/s801). Sec. 4.
(a)The policies and operations of the representatives of the United States on the Bank shall be coordinated with other United States policies in such manner as the President shall direct.
(b)An annual report with respect to United States participationReport to Congress. in the Bank shall be submitted to the Congress by such agency or officer as the President shall designate. 80 Stat. 72 Sec. 5. Unless the Congress by law authorizes such action, neither the President nor any person or agency shall, on behalf of the United States,
(a)subscribe to additional shares of stock of the Bank;
(b)vote for or agree to any amendment of the agreement which increases the obligations of the United States, or which would change the purpose or functions of the Bank; or
(c)make a loan or provide other financing to the Bank, except that funds for technical assistance not to exceed $1,000,000 in any one year may be provided to the Bank by a United States agency created pursuant to an Act of Congress which is authorized by law to provide funds to international organizations. depositories Sec. 6. Any Federal Reserve bank which is requested to do so by the Bank shall act as its depository or as its fiscal agent, and the Board of Governors of the Federal Reserve System shall supervise and direct the carrying out of these functions by the Federal Reserve banks. payment of subscriptions Sec. 7. Appropriation.
(a)There is hereby authorized to be appropriated, without fiscal year limitation, for the purchase of twenty thousand shares of capital stock of the Bank, $200,000,000.
(b)Any payment made to the United States by the Bank as a distribution of net income shall be covered into the Treasury as a miscellaneous receipt. jurisdiction and venue of actions Sec. 8. For the purpose of any civil action which may be brought within the United States, its territories or possessions, or the Commonwealth of Puerto Rico, by or against the Bank in accordance with the agreement, the Bank shall be deemed to be an inhabitant of the Federal judicial district in which its principal office or agency in the United States is located, and any such action to which the Bank shall be a party shall be deemed to arise under the laws of the United States, and the district courts of the United States, including the courts enumerated[65 Stat. 725](/us/stat/65/725). in title 28, section 460, United States Code, shall have original jurisdiction of any such action. When the Bank is a defendant in any action in a State court, it may, at any time before the trial thereof, remove such action into the district court of the United States for the proper district by following the procedure for removal of causes otherwise provided by law. status, immunities, and privileges Sec. 9. The agreement, and particularly articles 49 through 56, shall have full force and effect in the United States, its territories and possessions, and the Commonwealth of Puerto Rico, upon acceptance of membership by the United States in, and the establishment of, the Bank. The President, at the time of deposit of the instrument of acceptance of membership by the United States in the Bank, shall also deposit a declaration that the United States retains for itself and its political subdivisions the right to tax salaries and emoluments paid by the Bank to its citizens or nationals. securities issued by bank as investment securities for national banks Sec. 10. The last sentence of paragraph 7 of section 5136 of the Revised Statutes, as amended (12 U.S.C. 24), is amended by striking80 Stat. 73 the word “or” after the words “International Bank for Reconstruction and Development” and inserting a comma in lieu thereof, and by inserting after the words “the Inter-American Development Bank” the words “or the Asian Development Bank”. securities issued by bank as exempt securities; report filed with securities and exchange commission Sec. 11.
(a)Any securities issued by the Bank (including any guarantee by the Bank, whether or not limited in scope) in connection with raising of funds for inclusion in the Bank’s ordinary capital resources as defined in article 7 of the agreement and any securities guaranteed by the Bank as to both principal and interest to which the commitment in article 6, section 5, of the agreement is expressly applicable, shall be deemed to be exempted securities within the meaning of paragraph (a)(2) of section 3 of the Act of May 27, 1933, as amended (15 U.S.C. 77c), and paragraph (a)(12) of section 3 of[48 Stat. 906, 882](/us/stat/48/906/882). the Act of June 6, 1934, as amended (15 U.S.C. 78c). The Bank shall file with the Securities and Exchange Commission such annual and other reports with regard to such securities as the Commission shall determine to be appropriate in view of the special character of the Bank and its operations and necessary in the public interest or for the protection of investors.
(b)The Securities and Exchange Commission, acting in consultation with such agency or officer as the President shall designate, is authorized to suspend the provisions of subsection
(a)at any time as to any or all securities issued or guaranteed by the Bank during the period of such suspension. The Commission shall include in its annualReports to Congress. reports to Congress such information as it shall deem advisable with regard to the operations and effect of this section and in connection therewith shall include any views submitted for such purpose by any association of dealers registered with the Commission. Approved March 16, 1966, 9:50 a.m. Public Law 89–370: For the relief of certain classes of civilian employees of naval installations erroneously in receipt of certain wages due to misinterpretation of certain personnel instructions. Public Law 370 Public Law 89–370 80 Stat. 73 1966-03-17 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-10-31 89 2 public Public Law 89–370 AN ACT For the relief of certain classes of civilian employees of naval installations erroneously in receipt of certain wages due to misinterpretation of certain personnel instructions. March 17, 1966[[H. R. 2627](/us/bill/89/hr/2627)] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That each civilianNaval installations.Relief of certain civilian employees. employee and each former civilian employee of any United States Navy installation is relieved of all liability to refund to the United States any and all amounts which were erroneously received by him without fault on his part after May 25, 1960, and before July 1, 1962, resulting from a premature within-grade advancement based upon a a misinterpretation of cover sheet 852 of the Navy Civilian Personnel Instructions dated May 25, 1960. Any such employee or former employee who has at any time made repayment to the United States of an amount paid to him as a result of any such misinterpretation is hereby entitled to have refunded to him such amount so repaid if application therefor is made to the Secretary of the Navy within one year following the date of enactment of this Act. In the audit and settlement of the accounts of any certifying or disbursing officer of the United States, full credit shall be given for appropriate amounts for which liability is relieved by this Act. Appropriations available for the pay of civilian personnel of the Navy are hereby made available for payment of refunds under this Act. 80 Stat. 74 Sec. 2. No part of the amount appropriated in this Act shall be paid or delivered to or received by any agent or attorney on account of services rendered in connection with this claim, and the same shall be unlawful, any contract to the contrary notwithstanding. Any person violating the provisions of this Act shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not exceeding $1,000. Approved March 17, 1966. Public Law 89–371: To amend further the Foreign Assistance Act of 1961, as amended, and for other purposes. Public Law 371 Public Law 89–371 80 Stat. 74 1966-03-18 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-10-31 89 2 public Public Law 89–371 AN ACT To amend further the Foreign Assistance Act of 1961, as amended, and for other purposes. March 18, 1966[[H. R. 12169](/us/bill/89/hr/12169)] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Foreign Assistance Act of 1961; amendments.[75 Stat. 434](/us/stat/75/434); [79 Stst. 656](/us/stat/79/656).[22 USC 2242](/us/usc/t22/s2242). That section 402 of the Foreign Assistance Act of 1961, as amended, which relates to supporting assistance, is amended as follows:
(a)Strike out “$369,200,000” and substitute “$684,200,000”.
(b)In the first sentence, after “President” insert “, without regard[22 USC 2408](/us/usc/t22/s2408). to section 649,”. Sec. 2. Section 451(a) of the Foreign Assistance Act of 1961, as[22 USC 2261](/us/usc/t22/s2261). amended, which relates to the contingency fund, is amended by striking out “$50,000,000” and substituting “$150,000,000” and by inserting immediately after the first sentence thereof the following new sentence: “No part of the funds appropriated under the preceding sentence after January 1, 1966, for the fiscal year 1966, shall be used to provide assistance to any country which permits any ship or aircraft under its registry to transport any equipment, materials, or commodities to or from North Vietnam unless the President determines that the withholding of such assistance would be contrary to the national interest of the United States and reports such determination to the Congress.”. Sec. 3. [76 Stat. 260](/us/stat/76/260).[22 USC 2360](/us/usc/t22/s2360). Section 610(b) of such Act, which relates to transfer between accounts, is amended by adding at the end thereof the following: “Not to exceed $1,400,000 of the funds appropriated under section 402 of this Act after January 1, 1966, for the fiscal year 1966, may be transferred to and consolidated with appropriations made[22 USC 2397](/us/usc/t22/s2397). under section 637(a) of this Act for such fiscal year, subject to the limitations of subsection
(a)of this section and subject to the further limitation that funds so transferred shall be available solely for administrative expenses incurred in connection with programs in the Republic of Vietnam.” Approved March 18, 1966. Public Law 89–372: To provide for the appointment of additional circuit and district judges, and for other purposes. Public Law 372 Public Law 89–372 80 Stat. 75 1966-03-18 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-10-31 89 2 public
Connections3 cite this · traces to 39
Cited by 3 sections
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U.S. Code
- Tax imposed§ 1
- Income tax collected at source§ 3402
- Definitions and special rules§ 2
- Fraudulent withholding exemption certificate or failure to supply information§ 7205
- Relief from joint and several liability on joint return§ 6015
- Failure by individual to pay estimated income tax§ 6654
- Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]§ 6073
- Definitions§ 1402
- Allowance of deductions for personal exemptions§ 151
- Definition of a deficiency§ 6211
- Definitions§ 7701
- Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]§ 6016
- Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]§ 6154
- Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]§ 6074
- Extension of time for filing returns§ 6081
- Floor stocks refunds§ 6412
- Imposition of tax§ 4251
- Exemptions§ 4253
- Requirements for exemption§ 503
- Exemption from tax on corporations, certain trusts, etc.§ 501
- Debts owed by political parties, etc.§ 271
- Definitions relating to employment§ 410
- REQUIREMENT FOR CLINICAL TRIALS.§ 301
- Old-age and survivors insurance benefit payments§ 402
- Additional definitions§ 416
- Entitlement to hospital insurance benefits§ 426
- Harmonized Tariff Schedule§ 1202
- Repealed. Pub. L. 96–465, title II, § 2205(1), Oct. 17, 1980, 94 Stat. 2159§ 801
- Corporate powers of associations§ 24
- Classes of securities under this subchapter§ 77c
- Definitions and application§ 78c
- Repealed. Pub. L. 95–424, title VI, § 604, Oct. 6, 1978, 92 Stat. 961§ 2408
- Authorization of appropriations§ 2261
- Transfer of funds between accounts§ 2360
- Administrative expenses§ 2397
71 references not yet in our index
- Pub. L. 89-367
- 79 Stat. 127
- Pub. L. 89-37
- 80 Stat. 37
- 31 USC 529
- 40 USC 255
- Pub. L. 89-368
- 80 Stat. 38
- 78 Stat. 140
- 80 Stat. 39
- 80 Stat. 40
- 80 Stat. 41
- 80 Stat. 43
- 80 Stat. 44
- 80 Stat. 45
- 80 Stat. 46
- 80 Stat. 47
- 80 Stat. 48
- 80 Stat. 49
- 80 Stat. 50
- 80 Stat. 51
- 80 Stat. 52
- 80 Stat. 53
- 80 Stat. 54
- 80 Stat. 55
- 80 Stat. 56
- 80 Stat. 57
- 80 Stat. 58
- 80 Stat. 59
- 80 Stat. 60
- 26 USC 1–1388
- 78 Stat. 23
- 26 USC 1–1563
- 80 Stat. 61
- 26 USC 6671–6681
- 26 USC 31–48
- 26 USC 6211–6216
- 80 Stat. 62
- 26 USC 1401–1403
- 80 Stat. 64
+ 31 more
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Public Law 89–367
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Pub. L.Pub. L. 89-367
Stat.79 Stat. 127
Pub. L.Pub. L. 89-37
Cites 110 · showing 12Cited by 3 across 1 source