Page:United States Statutes at Large Volume 95.djvu/204

 95 STAT. 178

PUBLIC LAW 97-34—AUG. 13, 1981 "If taxable income is: Over $44,700 but not over $60,600 Over $60,600

The tax is: $12,498, plus 49% of the excess over $44,700. $20,289, plus 50% of the excess over $60,600.

"(2) FOR T A X A B L E Y E A R S B E G I N N I N G I N I 9 8 3. —

"If taxable income is: Not over $2,300 Over $2,300 but not over $4,400 Over $4,400 but not over $6,500 Over $6,500 but not over $8,700 Over $8,700 but not over $11,800 Over $11,800 but not over $15,000 Over $15,000 but not over $18,200 Over $18,200 but not over $23,500 Over $23,500 but not over $28,800 Over $28,800 but not over $34,100 Over $34,100 but not over $44,700 Over $44,700 but not over $60,600 Over $60,600 but not over $81,800 Over $81,800

The tax is: No tax. 11% of the excess over $2,300. $231, plus 13% of the excess $4,400. $504, plus 15% of the excess $6,500. $834, plus 18% of the excess $8 700 $1,392, plus 19% of the excess $11,800. $2,000, plus 21% of the excess $15,000. $2,672, plus 25% of the excess $18,200. $3,997, plus 29% of the excess $23,500. $5,534, plus 34% of the excess $28,800. $7,336, plus 37% of the excess $34,100. $11,258, plus 44% of the excess $44,700. $18,254, plus 48% of the excess $60,600. $28,430, plus 50% of the excess $81,800.

over over over over over over over over over over over over

"(3) FOR T A X A B L E Y E A R S B E G I N N I N G A F T E R 1983. —

"If taxable income is: Not over $2,300 Over $2,300 but not over $4,400 Over $4,400 but not over $6,500

The tax is: No tax. 11% of the excess over $2,300. $231, plus 12% of the excess over $4,400. Over $6,500 but not over $8,700 $483, plus 14% of the excess over $6,500. Over $8,700 but not over $11,800 $791, plus 17% of the excess over $8 700 Over $11,800 but not over $15,000 $1,318, plus 18% of the excess over $11,800. Over $15,000 but not over $18,200 $1,894, plus 20% of the excess over $15,000. Over $18,200 but not over $23,500 $2,534, plus 24% of the excess over $18,200. Over $23,500 but not over $28,800 $3,806, plus 28% of the excess over $23,500. Over $28,800 but not over $34,100 $5,290, plus 32% of the excess over $28,800. Over $34,100 but not over $44,700 $6,986, plus 35% of the excess over $34,100. Over $44,700 but not over $60,600 $10,696, plus 42% of the excess over $44,700. Over $60,600 but not over $81,800 $17,374, plus 45% of the excess over $60,600. Over $81,800 but not over $108,300 $26,914, plus 48% of the excess over $81,800. Over $108,300 $39,634, plus 50% of the excess over $108,300. "(c) UNMARRIED INDIVIDUALS (OTHER THAN SURVIVING SPOUSES AND HEADS or HOUSEHOLDS).—There is hereby imposed on the tax-

26 USC 2.

able income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 143) a tax determined in accordance with the following tables:

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