Page:United States Statutes at Large Volume 83.djvu/732

 704

PUBLIC LAW 91-172-DEC. 30, 1969

[83 STAT.

"Table 8—If the payroll period Avitk respect to an employee is a D A I L Y payroll period or a niiscellaneoiis payroll period a

(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 b e: 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 $13.70 $0.85 plus 19% of excess over $8.20. Over $13.70 but not over $26.00 $1.90 plus 20% of excess over $13.70. Over $26.00 but not over $31.50 $4.36 plus 2 1 % of excess over $26.00. Over $31..50 $5..">1 plus 2 3 % 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 $5.50 14% of excess over $2.70. Over $5.50 but not over $13.70 $0.39 plus 1 5 % of excess over $5.50. Over $13.70 but not over $26.00___ $1.62 plus 16% of excess over $13.70. Over $26.00 but not over $ 4 1. 1 0 — $3.59 plus 19% of excess over $26.00. Over $41.10 but not over $63.00___ $6.46 plus 22% of excess over $41.10. Over.$63.00 $11.28 plus 2 7 % of excess over $63.00." (b)

80 Stat. 4 1. 26 USC 3402.

PERCENTAGE METHOD OF WITIUIOEDING.— (1) WAGES PAID BEFORE JULY i, 1970.—Effective

with respect to wages paid after December 31, 1969, and before July 1, 1970, the table contained in section 3402(b)(1) is amended to read as follows: "Percentage Method Withholding Table Amount of one withholding exemption:

"Payroll period

Weekly Biweekly Semimonthly Monthly Quarterly Semiannual Annual Daily or miscellaneous (per day of such period)

$11. 50 23.0<3 25.00 .50.00 1.50. 00 300.00 600. 00 1.60."

(2) "WAGES PAID I N IOTO AXD IOTI.—Effective with respect to wages ]3aid after June 30, 1970, and before January 1, 1972, the table contained in section 3402(b)(1) is amended to read as follows: "Percentage Method Withholding Table "Payroll period

Weekly Biweekly Semimonthly Monthly Quarterly Semiannual Annual Daily or miscellaneous (per day of such period)

Amount of one withholding exemption:

$12. 50 25. 00 27.10 54. 20 162. 50 325. 00 650. 00 1. 80."

(3) WAGES PAID DURIXG 1972.—Effective with respect to wages paid during 1972, the table contained in section 3402(b)(1) is amended to read as follows:

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