Page:United States Statutes at Large Volume 83.djvu/728

 700

PUBLIC LAW 91-172-DEC. 30, 1969

[83 STAT.

•'Table T—If the p a y r o l l period with respect to an employee is ANNUAL " (a) S i n g l e Person—Including- H e a d of H o n s e l i o l d: The amount of income tax to be with"If the amount of wages i s: held shall be: Not over $1,000 0. Over $1,000 but not over $2,000 14% of excess over $1,000. Over $2,000 but not over $3,000 $140 plus 17% of excess over $2,000. Over $3,000 but not over $4,500 $310 plus 10% of excess over $3,000. Over.$4,500 but not over $7,000 $.59.') plus 20% of excess over $4,500. Over $7,000 but not over.$11,.500___ $1,095 plus 21% of excess over $7,000. Over $11,500 .$2,040 plus 24% of excess over $11,500. "(b) Married Person: The amount of income tax to be with"If the amount of wages i s: held shall be: Not over $1,000 0. Over $1,000 but not over $2,500 14% of excess over $1,0(X). Over $2,500 but not over $9,500 $210 plus 16% of excess over $2,500. Over $9,500 but not over $14,000— $1,330 plus 19% of excess over $9,500. Over $14,000 but not over $19,000__ $2,185 plus 21% of excess over $14,000. Over $19,000 but not over $23,000__ $3,235 plus 24% of excess over $19,000. Over.$23,000 $4,195 plus 2S% of excess over $23,000.

"Table 8—If the payroll period with respect to an employee is a D A I L Y payroll period or a miscellaneous payroll period " (a) Single Person—Including Head of Household: "If the amount of wages divided by the number of days in the payroll period The amount of income tax to be withis: held shall be: Not over $2.70 0. Over $2.70 but not over $5.50 14% of excess over $2.70. Over.$5.50 but not over $8.20 $0.39 plus 17% of excess over $5.50. Over $8.20 but not over $12.30 $0.85 plus 19% of excess over $8.20. Over $12.30 but not over $19.20 $1.63 plus 20% of excess over $12.,S0. Over $19.20 but not over $31.50 $3.01 plus 21% of excess over $19.20. Over $31.50 $5.59 plus 24% of excess over .$31.50. "(b) Married Person: "If the amount of wages divided by the number of days in the payroll period The amount of income tax to be withis: held shall be: Not over $2.70 0. Over $2.70 but not over $6.80 14% of excess over $2.70. Over $6.80 but not over $26.00 $0.57 plus 16% of excess over $6.80. Over $26.00 but not over $38.40 $3.65 plus 19% of excess over $26.00. Over $38.40 but not over $52.10 $6.00 plus 21% of excess over $38.40. Over $52.10 but not over $63.00 .$8.88 plus 24% of excess over $52.10. Over $63.00 $11.50 plus 28% of excess over $(J3.00.

"(5) I n the case of wages paid after December 31, 1972:

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