Page:United States Statutes at Large Volume 59 Part 1.djvu/579

 59 STAT.] 79TH CONG. , 1ST SESS.--CE 453-NOV. 8, 1945 (b) TAXABLE YEARS TO WHICH APPIjCABLE.-The amendment made by this section shall be applicable with respect to taxable years beginning after December 31, 1945. For treatment of taxable years beginning in 1945 and ending in 1946, see section 131. SEC. 104. REDUCTION IN WITHHOLDING OF TAX AT SOURCE ON WAGES. (a) PERCENTAGE METHOD.- (1) IN GENERAL. -Section 1622 (a) (relating to the per- centage method of withholding) is amended by striking out paragraph (1) thereof, by inserting "17 per centum" in lieu of "18 per centum" in paragraph (2), by inserting "19 per centum" in lieu of "19.8 per centum" in paragraph (3), and by renumbering paragraphs (2) and (3) as (1) and (2) respectively. (2) TECHNICAL AMENDMENT. -Section 1622 (b) (1) (percent- age method withholding table) is amended by striking out "18 per centum" in the last column of the table therein, and inserting in lieu thereof "17 per centum". (b) WAGE BRACKET WITHHOLDING.-T he tables contained in sec- tion 1622 (c) (1) (relating to wage bracket withholding) are amended to read as follows: If the pay-roll period with respect to an employee is weekly And the wage are- At let $0--- $11---. $12 .... - $13 -. $14-- $15-..--. $16--. ...- - $17....- - $18 .- -. $19- $20 $21.- -- $22.- $23. -- - $24. $256--- $26-.. .- $27 $28 $29 $30--- $31 $32 . $33--- $36--- $37 $38--- $39--- $40--- $41--- $42--- $43--- $44 -- $45--- $46--- $47--- $48--- $49--- $50--- $51--- But lew than $11-- ..- $12.. -- -. - $13-- .... $14. .... . $15-......-- $16-.... $17. .... . $18.... $19-- $20 $21 ........ $22 . $23..... $24--... $25 $26---. $27.--. $28.. -. . $29 $30. --- $31.--- $32- $33- $34. --- $35- $36.- - - $37--- $38--- $39-- $40---. $41 $42 $43 --- $44--- $45--- $46  . $47--- $48--- $49--- $50--. $51-- $52--- $31 .i~i $32 .~i i 561 Post, p. 570. 57 Stat. 128 . 26 U. 8. C., Supp. IV, i 1622 (a). 57 Stat. 128. 26 U. S. C., Supp. IV, i 1622 (b) (1). 57 Stat. 129. 26 U. S. C., Supp. IV, 1 1622 (C) (1). And the number of withholding exemptions claimed i- 0 1 2 3 4 5 617 t8 ll be- The amount of tax to be withheld shall be- 17% of -ure $2.00 2.10 2.30 2.50 2. 70 2.80 3.00 3.20 3.30 3.50 3.70 3.80 4.00 4.20 4.40 4.50 4.70 4.90 5.00 5.20 5.40 5.60 5.70 5.90 6.10 6.20 6.40 6.60 6.80 6.90 7.10 7.30 7.40 7.60 7.80 800 820 840 &60 880 890 so .10 .30 .50 70 fso .80 1.00 1.20 1.30 1.50 1.70 1.80 2.00 2.20 2.40 250 2.70 2.90 3.00 3.20 3.40 3.60 3.70 3.90 4.10 4.20 4.40 4.60 4.80 4.90 5.10 5.30 5.40 5.60 580 6.00 6.10 6.30 6.50 6.66 6.80 7.00 $0 0 0 0 0 0 0 0 0 0 .20 .40 .60 .70 .90 1.00 1.20 1.40 1.60 1.80 1.90 2.10 2.20 2.40 2.60 2.80 2.90 3.10 3.30 3.40 3.60 3.80 4.00 4.10 4.30 4.50 4.60 4.80 5.00 5.20 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .20 .40 .60 .80 .90 1.10 1.30 1.40 1.60 1.80 2.00 2.10 2.30 2.50 2.60 2.80 .00 3.20 3.30 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 000 0 0 00 0 0 0 0 0 00 0 0 0 0 0 o .30 o .60 .80 1.00 I.o 1.30 1.0 $0 0 0 0 $0 0 0 0 0 0 0 0 U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o o 0 0 0 0 0 o o o o o o o o o o $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 66347-46 -PT. -- 36 -- -- --

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