Page:United States Statutes at Large Volume 82.djvu/301

 82 STAT. ]

PUBLIC LAW 90-364-JUNE 28, 1968

259

" (b) Married Person: The amount of income tax to be with1 f the amount of wages is: held shall be: Not over $200 0. Over $200 but not over $1200 14% of excess over $200. Over $1200 but not over $3000 .$140 plus 15% of excess over $1200. Over $3000 but not over $8800 .$410 pins 19% of excess over $3000. Over $8800 but not over $17,700 $1,512 plus 22% of excess over $8800. Over $17,700 but not over $22,000__ $3,470 plus 28% of excess over $17,700. Over $22,000 $4,674 plus 33% of excess over $22,000. "Table 8—If the payroll period with respect to an employee is a DAILY payroll or a miscellaneous payroll period " (a) Single Person—Including Head of Household: The amount of income tax to be withIf the amount of wages divided by the held shall be the following amount number of days in the payroll pemultiplied by the number of days riod is: in such period: 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 19% of excess over $3.30. Over $12.10 but not over $24.10 $2.08 plus 22% of excess over $12.10. Over $24.10 but not over $30.10 $4.72 plus 28% of excess over $24.10. Over $30.10 $6.40 plus 33% of excess over $30.10. " (b) Married Person: The amount of income tax to be withheld If the amount of wages divided by the shall be the following amount mulnumiber of days in the payroll petiplied by the number of days in riod i s: such period: 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 $8.20 $0.39 plus 15% of excess over $3.30. Over $8.20 but not over $24.10 $1.13 plus 19% of excess over $8.20. Over $24.10 but not over $48.50 .$4.1o plus 22% of excess over $24.10. Over $48.50 but not over $60.30 .$9.52 plus 28% of excess over $48.50. Over $60.30 .$12.82 plus 33% of excess over $60.30." (2) WAGE BRACKET WITHHOIJ)ING.—Subsection (c) of section 3402 (relating to wage bracket withholding) is amended by adding at the end thereof the following new paragraph: " (6) I n the case of wages paid after the 15th day after the date of the enactment of the Revenue and Expenditure Control Act of 1968, and before July 1, 1969, the amount deducted and withheld under paragraph (1) shall be determined in accordance with tables prescribed by the Secretary or his delegate in lieu of the tables contained in paragraph (1). The tables so prescribed shall be the same as the tables contained in paragraph (1), except that amounts and rates set forth as amounts and rates of tax to be deducted and withheld shall be computed on the basis of table 7 contained in subsection (a)(2). " (d) CLERICAL AMENDMENT.—The table of parts of subchapter A of chapter 1 is amended by adding at the end thereof the following: "Part V. Tax surcharge." (e) EFFECTIVE DATE.—Except as provided hj section 104, the amendments made by this section (other than subsection (c)) shall apply— (1) Insofar as they relate to taxpayers other than corporations, to taxable years ending after March 31, 1968, and beginning before July 1, 1969.

68A Stat. 458 26 USC 3402.

Ante,

p. 251.

80 Stat. 4 1.

Ante,

p. 258.

Post,

p. 264.

�