Page:United States Statutes at Large Volume 91.djvu/161

 PUBLIC LAW 95-30—MAY 23, 1977

91 STAT. 127

TITLE V—CERTAIN SOCIAL SECURITY ACT AMENDMENTS Sec. 501. Clarification of garnisliment provisions. Sec. 502. Bonding of certain State or local employees; handling of cash receipts. Sec. 503. Incentive payments to States and localities. Sec. 504. Annual report of the Secretary. Sec. 505. Certain AFDC payments. SEC. 2. AMENDMENT OF 1954 CODE. E x c e p t as other w i s e e x p r e s s l y provided, w h e n e v e r in t h i s Act a n amendment o r r e p e a l is e x p r e s s e d i n term s of a n amendment to, o r r e p e a l of, a s e c t i o n o r other p r o v i s i o n, the r e f e r e n c e s h a l l b e c o n s i d e r e d to be m a d e to a s e c t i o n o r other p r o v i s i o n of the I n t e r n a l Revenue C o d e of 1954.

26 USC 1 et seq.

TITLE I—REDUCTION AND SIMPLIFICATION OF INDIVIDUAL INCOME TAXES SEC. 101. CHANGE IN TAX RATES AND TAX TABLES TO REFLECT PERMANENT INCREASE IN STANDARD DEDUCTION. (a) Cii.xNGE IN T. \ x R A T E S. — S e c t i o n 1 ( r e l a t i n g to tax i m p o s e d) is amended to read as f o l l o w s: "SECTION 1. TAX IMPOSED. "(a)

]\IARRIED INDIVIDUALS F I L I N G JOINT R E T U R N S A N D S U R VIV I N G

S P O U S E S. — The r e is h e r e by i m p o s e d o n the tax a b l e i n c o m e of— " (1) e v e r y m a r r i e d i n d i v i d u a l ( a s defined i n s e c t i o n 143) w h o m a k e s a single r e t u r n joint l y w i t h his spouse under section 6013, and " (2) e v e r y s u r v i v i n g s p o u s e ( a s defined i n s e c t i o n 2 (a)), a tax determined in accordance with the following t a b l e: "If the taxable income i s: Not over $3,200 Over $3,200 but not over $4,200 Over $4,200 but not over $5,200 Over $5,200 but not over $6,200 Over $6,200 but not over $7,200 Over $7,200 but not over $11,200 Over $11,200 but not over $15,200 Over $15,200 but not over $19,200 Over $19,200 but not over $23,200 Over $23,200 but not over $27,200 Over $27,200 but not over $31,200 Over $31,200 but not over $35,200 Over $35,200 but not over $39,200 Over $39,200 but not over $43,200 Over $43,200 but not over $47,200 Over $47,200 but not over $55,200

The tax i s: No tax. 14% of the excess over $3,200, $140, plus 15% of excess over $4,200. $290, plus 16% of excess over $5,200. $450, plus 17% of excess over $6,200. $620, plus 19% of excess over $7 200. $1,380, plus 22% of excess over $11,200. $2,260, plus 25% of excess over $15,200. $3,260, plus 28%o of excess over $19 200. $4,380, pius 32% of excess over $23,200. $5,660, plus 36% of excess over $27 200 $7,100, plus 39% of excess over $31,200. $8,660, plus 42% of excess over $35,200. $10,340, plus 45% of excess over $39,200. $12,140, plus 48%, of excess over $43 200 $14,060, plus 50% of excess over $47,200.

26 USC 1.

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