Page:United States Statutes at Large Volume 85.djvu/545

 85 STAT. ]

PUBLIC LAW 92-178-DEC. 10, 1971

"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 $550 0. Over $550 but not over $1,800 14% of excess over $550. Over $1,800 but not over $3,800 $175.00 plus 18% of excess over $1,800. Over $3,800 but not over $10,500 $535.00 plus 21% of excess over $3,800. Over $10,500 but not over $12,000— $1,942.00 plus 23% of excess over $10,500. Over $12,000 but not over $14,000— $2,287.00 plus 27% of excess over $12,000. Over $14,000 but not over $17,300— $2,827.00 plus 31% of excess over $14,000. Over $17,300 $3,850.00 plus 35% of excess over $17,300.

"(b) Married Person: "If the amount of wages is: Not over $550 Over $550 but not over $2,050 Over $2,050 but not over $8,700 Over $8,700 but not over $10,750 Over $10,750 but not over $16,850 Over $16,850 but not over $21,250 Over $21,250 but not over $25,250 Over $25,250

The amount of income tax to be withheld shall be: 0. 14% of excess over $550. $210.00 plus 16% of excess over $2,050. $1,274.00 plus 20% of excess over $8,700. $1,684.00 plus 24% of excess over $10,750. $3,148.00 plus 28% of excess over $16,850. $4,380.00 plus 32% of excess over $21,250. $5,660.00 plus 36% of excess over $25,250.

"Table 8.—If the payroll period with respect to an employee is a DAILY payroll period or a miscellaneous payroll period " (a) S i n g l e P e r s o n — I n c l u d i n g H e a d of H o u s e h o l d: "If the amount of wages divided by the number of days in the payroll period is: Not over $1.50 Over $1.50 but not over $4.90 Over $4.90 but not over $10.40 Over $10.40 but not over $28.80 Over $28.80 but not over $32.90 Over $32.90 but not over $38.40 Over $38.40 but not over $47.40 Over $47.40

The amount of income tax to be withheld shall be: 0. 14% of excess over $1.50. $0.48 plus 18% of excess over $4.90. $1.47 plus 21% of excess over $10.40. $5.33 plus 23% of excess over $28.80. $6.27 plus 277o of excess over $32.90. $7.76 plus 31% of excess over $38.40. $10.55 plus 35% of excess over $47.40.

"(b) Married Person: "If the amount of wages divided by the number of days in the payroll period is: Not over $1.50 Over $1.50 but not over $5.60 Over $5.60 but not over $23.80 Over $23.80 but not over $29.50 Over $29.50 but not over $46.20 Over $46.20 but not over $58.20 Over $58.20 but not over $69.20 Over $69.20

75-432 O - 72 - 35

The amount of income tax to be withheld shall be: 0. 14% of excess over $1.50. $0.57 plus 16% of excess over $5.60. $3.48 plus 20% of excess over $23.80. $4.62 plus 24% of excess over $29.50. $8.63 plus 28% of excess over $46.20. $11.99 plus 32% of excess over $58.20. $15.51 plus 36%, of excess over $69.20."

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