text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/73

 80

STAT.]

PUBLIC LAW 89-367-MAR. 15, 1966

37

convert, rehabilitate, or install permanent or temporary public works, including land acquisition, site preparation, appurtenances, utilities, and equipment in the total amount of $200,000,000. SEC. 303. The Secretary of each military department may proceed ^^^tl"^ eT^"'""^' to establish or develop installations and facilities under this Act with- ""^^ ^' ^ ''• out regard to section 3648 of the Revised Statutes, as amended (31 U.S.C. 629), and sections 4774(d) and 9774(d) of title 10, United States Code. The authority to place permanent or temporary ^OA Stat. 269, improvements on land includes authority for surveys, administration, overhead, planning, and supervision incident to construction. That authority may be exercised before title to the land is approved under section 355 of the Revised Statutes, as amended (40 U.S.C. 255), and even though the land is held temporarily. The authority to acquire real estate or land includes authority to make surveys and to acquire land, and interests in land (including temporary use), by gift, purchase, exchange of Government-owned land, or otherwise. SEC. 304. Whenever— contracts. (1) the President determines that compliance with section 2313(b) of title 10, United States Code, for contracts made under ^OA Stat. 132. this Act for the establishment or development of military installations and facilities in foreign countries would interfere with the carrying out of this Act; and (2) the Secretary of Defense and the Comptroller General have agreed upon alternative methods of adequately auditing those contracts; the President may exempt those contracts from the requirements of that section. SEC. 305. There are authorized to be appropriated such sums as may n^^gt^o^'^*'""' be necessary for the purposes of this title, but the appropriations for public works authorized by sections 301 and 302 shall not exceed— (1) for section 301: Department of the Army, $509,700,000; Department of the Navy, $304,300,000; Department of the Air Force, $274,100,000, or a total of $1,088,100,000. (2) for section 302: a total of $200,000,000. TITLE IV—GENERAL PROVISIONS SEC. 401. (a) Funds authorized for appropriation for the use of the (,^1^""'^^; vletna" Armed Forces of the United States under this or any other Act are mVs J forces! Ttc. authorized to be made available for their stated purposes in connection with support of Vietnamese and other free world forces in Vietnam, and related costs, during the fiscal years 1966 and 1967, on such terms and conditions as the Secretary of l^efense may determine. (b) Within 30 days after the end of each quarter, the Secretary g r eReport ltocomconssiona of Defense shall render to the Committees on Armed Services and m i t t e e s. Appropriations of the Senate and the House of Representatives a report with respect to the estimated value by country of support furnished from appropriations authorized to be made under this subsection. (c) The Secretary of Defense shall furnish to the Committees on construction, r Armed Services of the Senate and House of Representatives a descrip- projects d e tsicmiapt-e s. tion and e s tion of all construction projects, including cost estimates and periodic reports, made available to the Secretary of Defense simultaneously with the receipt of such information from the persons responsible for the construction of such projects in support of Vietnamese and other free world forces in Vietnam. Whenever such construction projects, ^^^"""^^"^"^i involving $1,000,000 or more, are performed by private contractors, mut^es"^ the Secretary of Defense or his representative in Vietnam shall report to the Committees on Armed Services of the Senate and House of

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/74

 38

PUBLIC LAW 89-368-MAR. 15, 1966

coti'tracu^ °^

70A Stat. 132.

[80 STAT.

Representatives the name or names of such private contractors, the amounts involved in each contract, a copy of the report in support of each progress payment, and a complete report prior to final payment. (d) The Secretary of Defense shall also furnish to the Armed Services Committees of the Senate and House of Representatives complete information regarding the alternative methods of adequately auditing contracts which he and the Comptroller General have agreed upon prior to the execution of any contract which would waive the provisions of section 2313(b) of title 10, United States Code. Approved March 15, 1966.

Public Law 89-368 March 15, 1966 [H. R. 12752]

-^N ACT rpQ provide for graduated withholding of income tax from wages, to require declarations of estimated tax with respect to self-employment income, to accelerate current payments of estimated income tax by corporations, to postpone certain excise tax rate reductions, and for other purposes.

Be it enacted by the Senate and House of Representatives Tax Adjustment United States of America in Congress assembled, Act of 1966. SECTION 1. SHORT TITLE, ETC.

of the

(a) SHORT TITLE.—This Act may be cited as the "Tax Adjustment

Act of 1966". (b) AMENDMENT OF 1954 CODE.—Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other pro68A Stat. 3. 26 USC 1 etseq. vision of the Internal Revenue Code of 1954. TITLE I—ADJUSTMENT OF CERTAIN COLLECTION PROCEDURES SECTION 101. INCOME TAX COLLECTED AT SOURCE. (a) PERCENTAGE METHOD OF WITHHOLDING.—Subsection (a) of sec-

78^stlt^*i40^^^' 26 USC 3402.

tion 3402 (relating to requirement of withholding) is amended to read as follows: "(a)

Post, p. 41.

REQUIREMENT OF AVITHHOLDING.—Every employer making

payment of wages shall deduct and withhold upon such wages (except as otherwise provided in this section) a tax determined in accordance with the following tables. For purposes of applying such tables, the term 'the amount of wages' means the amount by which the wages exceed the number of withholding exemptions claimed, multiplied by (he amount of one such exemption as shown in the table in subsection (b)(1): "Table 1—If the payroll period with respect to an employee is WEEKLY

" (a) Single Person—Including Head of Household: If the amount of wages is: Not over $4 Over $4 but not over $13 Over $13 but not over $23 Over $23 but not over $85 Over $85 but not over $169 Over $169 but not over $212 Over $212

The amount of income tax to be withheld shall be: 0. 14% of excess over $4. $1.26 plus 15% of excess over $13. $2.76 plus 17% of excess over $23. $13.30 plus 20% of excess over $85. $30.10 plus 25% of excess over $169. $40.85 plus 30% of excess over $212.

�

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/75

 80 STAT.]

PUBLIC LAW 89-368-MAR. 15, 1966

"(b) Married Person: If the amount of wages is: Not over $4 Over $4 but not over $23 Over $23 but not over $85 Over $85 but not over $169 Over $169 but not over $340 Over $340 but not over $423 Over $423

The amount of income tax to be withheld shall be: 0. 14% of excess over $4. $2.66 plus 15% of excess over $23. $11.96 plus 17% of excess over $85. $26.24 plus 20% of excess over $169. $60.44 plus 25% of excess over $340. $81.19 plus 30% of excess over $423.

"Table 2—If the payroll period with respect to an employee is BIWEEKLY

"(a) Single Person—Including Head of Household: If the amount of wages is: Not over $8 Over $8 but not over $27 Over $27 but not over $46 Over $46 but not over $169 Over $169 but not over $338 Over $338 but not over $423 Over $423

The amount of income tax to be withheld shall be: 0. 14% of excess over $8. $2.66 plus 15% of excess over $27. $5.51 plus 17% of excess over $46. $26.42 plus 20% of excess over $169. $60.22 plus 25% of excess over $338. $81.47 plus 30% of excess over $423.

"(b) Married Person: If the amount of wages is: Not over $8 Over $8 but not over.$46 Over $46 but not over $169 Over $169 but not over $338 Over $338 but not over $683 Over $681 but not over $846 Over $846

The amount of income tax to be withheld shall be: 0. 14% of excess over $8. $5.32 plus 15% of excess over $46. $23.77 plus 17% of excess over $169. $52.50 plus 20% of excess over $338. $121.10 plus 25% of excess over $681. $162.35 plus 30% of excess over $846.

"Table 3—If the payroll period with respect to an employee is SEMIMONTHLY

" (a) Single Person—Including Head of Household: If the amount of wages is: Not over $8 Over $8 but not over $29 Over $29 but not over $50 Over $50 but not over $183 Over $183 but not over $367 Over $367 but not over $458 Over $458 "(b) Married Person: If the amount of wages is: Not over $8 Over $8 but not over,$50 Over $50 but not over $183 Over $183 but not over $367 Over $367 but not over $738 Over $738 but not over $917 Over $917

The amount of income tax to be withheld shall be: 0. 14% of excess over $8. $2.94 plus 15% of excess over $29. $6.09 plus 17% of excess over $50. $28.70 plus 20% of excess over $183. $65.50 plus 25% of excess over $367. $88.25 plus.30% of excess over $458. The amount of income tax to be withheld shall be: 0. 14% of excess over $8. $5.88 plus 15% of excess over $50. $25.83 plus 17% of excess over $183. $57.11 plus 20% of excess over $367. $131.31 plus 25% of excess over $738. $176.06 plus 30% of excess over $917.

"Table 4—If the payroll period with respect to an employee is MONTHLY

" (a) Single Person—Including Head of Household: If the amount of wages is: Not over $17 Over $17 but not over $58 Over $58 but not over $100 Over $100 but not over $367 Over $367 but not over $733 Over $733 but not over $917 Over $917

The amount of income tax to be withheld shall be: 0. 14% of excess over $17. $5.74 plus 15% of excess over $58. $12.04 plus 17% of excess over $100. $57.43 plus 20% of excess over $367. $130.63 plus 25% of excess over $733. $176.63 plus 30% of excess over $917.

39

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/76

 40

PUBLIC LAW 89-368-MAR. IS, 1966 "(b) Married Person: If the amount of wages is: Not over $17 Over $17 but not over $100 Over $100 but not over $367 Over $367 but not over $733 Over $733 but not over $1,475 Over $1,475 but not over $1,833 Over $1,833

[80 STAT.

The amount of income tax to be withheld shall be: 0. 14% of excess over $17. $11.62 plus 15% of excess over $100. $51.67 plus 17% of excess over $367. $113.89 plus 20% of excess over $733. $262.29 plus 25% of excess over $1,475. $351.79 plus 30% of excess over $1,833.

"Table 5—If the payroll period with respect to an employee is QUARTERLY

"(a) Single Person—Including Head of Household: If the amount of wages is: Not over $50 Over $50 but not over $175 Over $175 but not over $300 Over $300 but not over $1,100 Over $1,100 but not over $2,200 Over.$2,200 but not over $2,750 Over $2,750 "(b) Married Person: If the amount of wages is: Not over $50 Over $50 but not over $300 Over $300 but not over $1,100 Over $1,100 but not over $2,200 Over $2,200 but not over $4,425 Over $4,425 but not over $5,500 Over $5,500

The amount of income tax to be withheld shall be: 0. 14% of excess over $50. $17.50 plus 15% of excess over $175. $36.25 plus 17% of excess over $300. $172.25 plus 20% of excess over $1,100. $392.25 plus 25% of excess over $2,200. $529.75 plus 30% of excess over $2,750. The amount of income tax to be withheld shall be: 0. 14% of excess over $50. $35.00 plus 15% of excess over $300. $155 plus 17% of excess over $1,100. $342 plus 20% of excess over $2,200. $787 plus 25% of excess over $4,425. $1,055.75 plus 30% of excess over $5,500.

"Table 6—If the payroll period with respect to an employee is SEMIANNUAL

" (a) Single Person—Including Head of Household: If the amount of wages is: Not over $100 Over $100 but not over $350 Over $350 but not over $600 Over $600 but not over $2,200 Over $2,200 but not over $4,400 Over $4,400 but not over $5,500 Over $5,500

The amount of income tax to be withheld shall be: 0. 14% of excess over $100. $35.00 plus 15% of excess over $350. $72.50 plus 17% of excess over $600. $344.50 plus 20% of excess over $2,200. $784.50 plus 25% of excess over $4,400. $1,059.50 plus 30% of excess over $5,500.

"(b) Married Person: If the amount of wages is: Not over $100 Over $100 but not over $600 Over $600 but not over $2,200 Over $2,200 but not over $4,400 Over $4,400 but not over $8,850 Over $8,850 but not over $11,000 Over $11,000

The amount of income tax to be withheld shall be: 0. 14% of excess over $100. $70 plus 15% of excess over $600. $310 plus 17% of excess over $2,200. $684 plus 20% of excess over $4,400. $1,574 plus 25% of excess over $8,850. $2,111.50 plus 30% of excess over $11,000.

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/77

 80 STAT.]

PUBLIC LAW 89-368-MAR. 15, 1966

41

'Table 7—If the payroll period with respect to an employee is ANNUAL " (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 is: The amount of income tax to be withheld shall be: Not over $200 0. Over $200 but not over $700 14% of excess over $200. Over $700 but not over $1,200 $70 plus 15% of excess over $700. Over $1,200 but not over $4,400 $145 plus 17% of excess over $1,200. Over $4,400 but not over $8.800 $689 plus 20% of excess over $4,400. Over $8,800 but not over $11,000 $1,569 plus 25% of excess over $8,800. Over $11,000 $2,119 plus 30% of excess over $11,000. " (b) Married Person: If the amount of wages is:

The amount of income tax to be withheld shall be: Not over $200 0. Over $200 but not over $1,200 14% of excess over $200. Over $1,200 but not over $4,400 $140 plus 15% of excess over $1,200. Over $4,400 but not over $8,800 $620 plus 17% of excess over $4,400. Over $8,800 but not over $17,700 $1,368 plus 20% of excess over $8,800. Over $17,700 but not over $22,000— $3,148 plus 25% of excess over $17,700. Over $22,000 $4,223 plus 30% of excess over $22,000.

"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: [f the amount of wages divided by the The amount of income tax to be withnumber of days in the payroll held shall be the following amount period is: multiplied by the number of days in such period: Not over $0.50 0. Over $0.50 but not over $1.90 14% of excess over $0.50. Over $1.90 but not over $3.30 $0.20 plus 15% of excess over $1.90. Over $3.30 but not over $12.10 $0.41 plus 17% of excess over $3.30. Over $12.10 but not over $24.10 $1.91 plus 20% of excess over $12.10. Over $24.10 but not over $30.10 $4.31 plus 25% of excess over $24.10. Over $30.10 $5.81 plus 30% of excess over $30.10. "(b) Married Person: If the amount of wages divided by the The amount of income tax to be withnumber of days in the payroll held shall be the following amount period is: multiplied by the number of days in such period: Not over $0.50 0. Over $0,50 but not over $3.30 14% of excess over $0.50. Over $3.30 hut not over $12.10 $0.39 plus 15% of excess over $3.30. Over $12.10 but not over $24.10 $1.71 plus 17%, of excess over $12.10. Over $24.10 but not over $48.50 $3.75 plus 20% of excess over $24.10. Over $48.50 but not over $60.30 $8.63 plus 25% of excess over $48.50. Over $60.30 $11.58 plus 30% of excess over $60.30." (b)

A M O U N T OF W I T H H O L D I N G

EXEMPTION.—Paragraph

(1)

of

section 3 4 0 2 (b) ( r e l a t i n g to p e r c e n t a g e m e t h o d w i t h h o l d i n g table) is amended by striking out the t a b l e set for t h therein and inserting the following table in lieu the r e o f:

26 USC^34o"

"Percentage Method Withholding Table Payroll period Weekly Biweekly Semimonthly Monthly Quarterly Semiannual Annual Daily or miscellaneous (per day of such period). (c)

WAGE

BRACKET

Amount of one withholding exemption: $13.50. 26.90. 29.20. 58.30. 175.00. 350.00. 700.00. 1.90."

WITHHOLDING.—Paragraph

(1)

of

section

8402(c) ( r e l a t i n g to w a g e b r a c k e t w i t h h o l d i n g) is amended by strik-

78 Stat. 140.

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/78

 42

PUBLIC LAW 89-368-MAR. 15, 1966

[80 STAT.

ing out the tables set forth therein and inserting the following tables in lieu thereof: "If the payroll period with respect to an employee is weekly and he is not married— And the n u m b e r of withholding exemptions claimed i s —

And the wages At least—

10 or more

But less than— The a m o u n t of i n c o m e tax to b e withheld shall be $0

$10$11$12$13_ $14$15$16$17$18_ $19$20$21$22. $23. $24$25_ $26$27$28$29$30. $31. $32$33$34$35$36$37$38-

$10. $11. $12. $13$14. $15. $16. $17. $18. $19. $20. $21$22. $23. $24. $25. $26. $27. $28. $29. $30. $31. $32. $33$34. $35. $36$37. $39 $40 $41 $42 $43 $44 $45 $46 $47 $50$51. $52$53. $54$55$66$57-, $58. $59. $60$62. $64. $66. $70 $72 $74 $78.

$40 $41 $42 $43 $44 $45 $47$49— $50_-. $51... $52_.$53.$54-$55-$57$59$60 $62$64$70-$72-$74.$76 -$78-$80-. $82--

$84. $90. $92. $94. $100. $105. $110$115.

$94. $100. $105. $110$115. $120.

.10 .20 .40 .50 .70 .80 .90 1.10 1.20 1.40 1.50 1.70 1.80 2.00 2.10 2.30 2.40 2.60 2.70 2.90 3.00 3.20 3.40 3.50 3.70 3.90 4.10 4.20 4.40 4.60 4.70 4.90 5.10 5.20 5.40 5.60 5.80 5.90 6.10 6.30 6.40 6.60 6.80 6.90 7.10 7.30 7.50 7.60 7.80 8.00 8.10 8.30 8.50 8.60 8.80 9.00 9.20 9.60 9.90 10.30 10.60 10.90 11.30 11.60 12.00 12.30 12.60 13.00 13.30 13.70 14.10 14.50 14.90 15.30 15.70 16.10 16.80 17.80 18.80 19.80

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 .30 .40 .60 .70 .90 1.00 1.10 1.30 1.40 1.60 1.70 1.90 2.00 2.20 2.30 2.50 2.60 2.80 3.00 3.10 3.30 3.50 3.60 3.80 4.00 4.10 4.30 4.50 4.70 4.80 5.00 5.20 5.30 5.50 5.70 5.80 6.00 6.20 6.40 6.50 6.70 6.90 7.30 7.60 8.00 8.30 8.60 9.00 9.30 9.70 10.00 10.30 10.70 11.00 11.40 11.70 12.00 12.40 12.70 13.10 13.40 14.10 16.10 16.10 17.10

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .20 .40 .50 .70 .80 .90 1.10 1.20 1.40 1.50 1.70 1.80 2.00 2.10 2.30 2.40 2.60 2.70 2.90 3.00 3.20 3.40 3.60 3.70 3.90 4.10 4.20 4.40 4.70 5.00 5.30 5.70 6.00 6.40 6.70 7.00 7.40 7.70 8.10 8.40 8.70 9.10 9.40 9.80 10.10 10.40 10.80 11.10 11.70 12.60 13.40 14.40

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 .30 .50 .60 .70 .90 1.00 1.20 1.30 1.40 1.60 1.70 1.90 2.00 2.20 2.40 2.70 3.10 3.40 3.70 4.10 4.40 4.80 5.10 6.40 6.80 6.10 6.50 6.80 7.10 7.50 7.80 8.20 8.50 8.80 9.40 10.30 11.10 12.00

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .30 .50 .70 1.00 1.30 1.60 1.90 2.20 2.50 2.80 3.10 3.60 3.80 4.20 4.50 4.80 6.20 5.50 6.90 6.20 6.50 7.10 8.00 8.80 9.70

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .30 .50 .80 1.10 1.40 1.70 2.00 2.30 2.60 2.90 3.20 3.60 3.90 4.30 4.80 5.70 6.50 7.40

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .30 .60 .90 1.20 1.60 1.80 2.10 2.60 3.40 4.30 5.10

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .60 1.30 2.10 2.80

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .80

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/79

 80 STAT. ]

43

PUBLIC LAW 89-368-MAR. 15, 1966

'If the payroll period with respect to an employee is weekly and he is not married— And the wages are—

And the n u m b e r of w i t h h o l d i n g e x e m p t i o n s c l a i m e d is— 0

At least—

2

1

3

4

5

6

7

8

9

But less than—

10 or more

The a m o u n t of i n c o m e tax to b e withheld s h a l l be— $120 $125 $130 $136 $140 $146 $150 $160 $170 $180 $190 $200 $210 $220 $230 $240 $260 $260 $270 $280 $290 $300 $310 $320 $330 $340 $350

$126 $130 $135 $140 $145 $160 .$160 $170 $180 $190 $200 $210 $220 $230 $240 $250 $260 $270 $280 $290 $300 $310 $320 $330 $340 $350 $360

$20.80 $18.10 $15.40 $12.80 $10. 50 21.80 19.10 16.40 13.80 11.40 22.80 20.10 17.40 14.80 12.20 23.80 21.10 18.40 16.80 13.10 24.80 22.10 19.40 16.80 14.10 26.80 23.10 20.40 17.80 15.10 27.30 24.60 21.90 19.30 16.60 29.30 26.60 23.90 21.30 18.60 31.60 28.60 25.90 23.30 20.60 34.10 30.80 27.90 25.30 22.60 36.60 33.30 29.90 27.30 24.60 39.10 35.80 32.40 29.30 26.60 41.80 38.30 34.90 31.60 28.60 44.80 40.80 37.40 34.00 30.70 47.80 43.80 39.90 36.60 33.20 60.80 46.80 42.70 39.00 35.70 63.80 49.80 45.70 41.70 38.20 66.80 62.80 48.70 44.70 40.70 59.80 66.80 51.70 47.70 43.60 62.80 58.80 54.70 50.70 46.60 65.80 61.80 57.70 63.70 49.60 68.80 64.80 60.70 66.70 62.60 71.80 67.80 63.70 69.70 56.60 74.80 70.80 66.70 62.70 58.60 77.80 73,80 69.70 65.70 61.60 80.80 76.80 72.70 68.70 64.60 83.80 79.80 75.70 71.70 67.60

$8.20 9.10 9.90 10.80 11.60 12.50 13.90 15.90 17.90 19.90 21.90 23.90 25.90 27.90 29.90 32.30 34.80 37.30 39.80 42.60 45.60 48.60 61.60 54.60 57.60 60.60 63.60

$6.00 6.80 7.70 8.50 9.40 10.20 11.50 13.20 15.20 17.20 19.20 21.20 23.20 26.20 27.20 29.20 31.40 33.90 36.40 38.90 41.60 44.60 47.60 50.60 53.60 56.60 59.60

$3.70 4.50 6.40 6.20 7.10 7.90 9.20 10.90 12.60 14.50 16.60 18.60 20.50 22.50 24.50 26.50 28.60 30.60 33.10 36.60 38.10 40.60 43.60 46.60 49.60 52.50 56.50

$1.50 2.30 3.10 3.90 4.80 6.60 6.90 8.60 10.30 12.00 13.80 15.80 17.80 19.80 21.80 23.80 25.80 27.80 29.80 32.20 34.70 37.20 39.70 42.60 46.50 48.60 61.60

$0 .40 1.10 1.80 2.60 3.30 4.60 6.30 8.00 9.70 11.40 13.10 16.10 17.10 19.10 21.10 23.10 26.10 27.10 29.10 31.30 33.80 36.30 38.80 41.40 44.40 47.40

$0 0 0 0 .60 1.30 2.40 4.00 5.70 7.40 9.10 10.80 12.60 14.40 16.40 18.40 20.40 22.40 24.40 26.40 28.40 30.50 33.00 35.60 38.00 40.60 43.40

53.00

48.90

44.90

3 0 p e r c e i t of th« excess over $36 O p l u s $360 and ov<}r

85.30

81.30

77.20

73.20

69.10

65.10

61.10

57.00

"If the payroll period with respect to an employee is weekly and he is married— And the number of withholding exemptions claimed is—

And the wages are— At least-

10 or more

Butless than— The amount of income tax to be withheld shall be—

$0.. $4.. $6.. $6.. $7.. $8.. $9.. $10 $11 $12. $13 $14 $16. $16. $17. $18. $19 $20 $21 $22. $23. $24 $25. $26 $27 $28. $29 $30 $31. $32 $33 $34 $35

$4$6. $6$7., $8$9. $10 $11 $12 $13 $14 $16 $16 $17 $18 $19 $20 $21 $22 $23 $24 $26 $26 $27 $28. $29. $30 $31. $32. $33 $34 $36 $36. $37.

$0 .10 .20 .40 .60 .70 .80 .90 1.10 1.20 1.40 1.60 1.60 1.80 1.90 2.10 2.20 2.30 2.60 2.60 2.80 2.90 3.10 3.20 3.40 3.60 3.70 3.80 4. CO 4.10 4.30 4.40 4.60 4.70

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 .30 .40 .60 .70 .90 1.00 1.10 1.30 1.40 1.60 1.70 1.80 2.00 2.10 2.30 2.40 2.50 2.70

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .20 .40 .60 .70 .80

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/80

 PUBLIC LAW 89-368-MAR. 15, 1966

44

[80 STAT.

"If the payroll period with respect to an employee is weekly and he is married— And the n u m b e r of withholding e x e m p t i o n s c l a i m e d is

And the wages a r e — 0

1

2

3

4

5

6

7

8

9

B u t less than—

At least—

10 or more

The a m o u n t of i n c o m e tax to b e withheld s h a l l be— $37 $38 $39 $40.... $41 $42 $43 $44 $45 $46.... $47 $48 $49 $50 $51 $52 $53 $54 $55 $56 $57 $58 $59 $60.. $62 $64 $66 $68 $70 $72. $74.. $76 $78 $80 $82 $84 $86 $88 $90 $92 $94. $96 $98 $100 $105 $110 $115 $120 $125 $130 $135 $140 $145 $150 $160 $170 $180 $190 $200 $210 $220 $230 $240 $250 $260 $270 $280 $290 $300 $310 $320 $330 $340. $350 $360$370 $380 $390$400 $410. $420. $430. $440-,

-

---

--

.-

.-

,--

$38 $39 $40 $41 $42 $43 $44. $45. $46.. $47 $48 $49 $50. $51 $52 $53 $54.. $55. $56 $57 $58... $59. $60 $62 $64 $66. $68 $70 $72 $74 $76 $78 $80 $82 $84 $86 $88 $90 $92. $94 $96 $98$100 $105 $110 $115 $120 $125 $130 $135 $140 $145 $150 $160 $170 $180 $190 $200 $210 $220 $230 $240 $250 $260 $270 $280 $290 $300 $310 $320 $330 $340 $350 $360 $370 $380 $390 $400 $410 $420 $430 $440 $450

- $4.90 $2.80 5.00 3.00 5.20 3.10 5.30 3.30 5.50 3.40 5.60 3.60 5.80 3.70 5.90 3.90 6.10 4.00 6.20 4.20 6.40 4.30 6.50 4.50 6.70 4.60 6.80 4.80 . 7.00 4.90 7.10 5.10 7.30 5.20 7.40 5.40 7.60 5.50 7.70 5.70 7.90 5.80 8.00 6.00 . 8.20 6.10 8.40 6.40 8.70 6.70 9.00 7.00 9.30 7.30 7.60 - 9.60 9.90 7.90 10.20 8.20 10.50 8.50 10.80 8.80 11.10 9.10 11.40 9.40 11.70 9.70 12.00 10.00 12.30 10.30 12.70 10.60 13.00 10.90 13.30 11.20 13.70 11.50 14.00 11.80 14.40 12.10 15.00 12.70 15.80 13.50 16.70 14.40 17.50 15.20 18.40 16.10 19.20 16.90 20.10 17.80 20.90 18.60 21.80 19.50 22.60 20.30 23.90 21.60 25.60 23.30 27.50 25.00 29.50 26,80 31.50 28.80 33.60 30.80 35.50 32.80 37.50 34.80 39.50 36.80 41.50 38.80 43.50 40.80 45. 50 42.80 47.50 44.80 49.50 46.80 51.50 48.80 53.50 50.80 55.50 52.80 57.50 54.80 59.50 56.80 61.70 58.80 64.20 60.80 66.70 63.30 69.20 65.80 71.70 68.30 74.20 70.80 76.70 73.30 79.20 75.80 81.80 78.30 84.80 80.80 87.80 83.80

$.90 $0 $0 $0 1.10 0 0 0 1.20 0 0 0 1.40 0 0 0 1.50 0 0 0 1.60 0 0 0 1.80 0 0 0 1.90 0 0 0 2.10 .20 0 0 2.20 .30 0 0 2.30 .50 0 0 2.50 .60 0 0 2.60 .70 0 0 2.80 .90 0 0 2.90 1.00 0 0 3.10 1.20 0 0 3.20 1.30 0 0 3.40 1.40 0 0 3.50 1.60 0 0 3.70 1.70 0 0 3.80 1.90 0 0 4.00 2.00 0 .10 4.10 2.10 0 .30 4.30 2.30 0 .50 4.60 2.60 .70 0 4.90 2.90 1.00 0 5.20 3.20 1.30 0 5.50 3.50 1.60 0 5.80 3.80 1.90 0 6.10 4.10 2.10 .30 6.40 4.40 2.40 .50 6.70 4.70 2.70 .80 7.00 5.00 3.00 1.10 7.30 5.30 3.30 1.40 7.60 5.60 3.60 1.70 7.90 5.90 3.90 1.90 8.20 6.20 4.20 2.20 8.50 6.50 4.50 2.50 8.80 6.80 4.80 2.80 9.10 7.10 5.10 3.10 9.40 7.40 6.40 3.40 9.70 7.70 5.70 3.70 10.00 8.00 6.00 4.00 10.60 8.50 6.50 4.50 11.30 9.30 7.30 5.30 12.10 10.00 8.00 6.00 12.90 10.80 8.80 6.80 13.80 11.50 9.50 7.50 14.60 12.30 10.30 8.30 15.50 13.20 11.00 9.00 16.30 14.00 11.80 9.80 17.20 14.90 12.60 10.50 18.00 15.70 13.50 11.30 19.30 17.00 14.70 12.40 21.00 18.70 16.40 14.10 22.70 20.40 18.10 15.80 24.40 22.10 19.80 17.50 26.10 23.80 21.50 19.20 28.10 25.50 23.20 20.90 30.10 27.40 24.90 22.60 32.10 29.40 26.70 24.30 34.10 31.40 28.70 26.00 36.10 33.40 30.70 28.00 38.10 35.40 32.70 30.00 40.10 37.40 34.70 32.00 42.10 39.40 36.70 34.00 44.10 41.40 38.70 36.00 46.10 43.40 40.70 38.00 48.10 45.40 42.70 40.00 50.10 47.40 44.70 42.00 52.10 49.40 46.70 44.00 54.10 51.40 48.70 46.00 56.10 53.40 50.70 48.00 58.10 55.40 52.70 50.00 60.10 57.40 54.70 52.00 62.50 59.40 56.70 54.00 65.00 61.60 58. 70 56.00 67.50 64.10 60.70 58.00 70.00 66.60 63.20 60.00 72.50 69.10 65.70 62.40 75.00 71.60 68.20 64.90 77.50 74.10 70.70 67.40 80.00 76.60 73.20 1 69.90

$0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 0 0 0 .30 0 0 0 .60 0 0 0 .90 0 0 0 1.20 0 0 0 1.50 0 0 0 1.70 0 0 0 2.00 .10 0 0 2.50 .60 0 0 3.20 1.30 0 0 4.00 2.00 .10 0 4.70 2.70 .80 0 5.50 3.50 1.50 0 6.20 4.20 2.20 .40 7.00 5.00 3.00 1.10 7.70 5.70 3.70 1.80 8.50 6.50 4.50 2.50 9.20 7.20 5.20 3.20 10.40 8.30 6.30 4.30 11.90 9.80 7.80 5.80 13.60 11.30 9.30 7.30 15.30 13.00 10.80 8.80 17.00 14.70 12.40 10.30 18.70 16.40 14.10 11.80 20.40 18.10 15.80 13.50 22.10 19.80 17.50 15.20 23.80 21.50 19.20 16.90 25.50 23.20 20.90 18.60 27.30 24.90 22.60 20.30 29.30 26.60 24.30 22.00 31.30 28.60 26.00 23.70 33.30 30.60 27.90 25.40 35.30 32.60 29.90 27.20 37.30 34.60 31.90 29.20 39.30 36.60 33.90 31.20 41.30 38.60 35.90 33.20 43.30 40.60 37.90 35.20 45.30 42.60 39.90 37.20 47.30 44.60 41.90 39.20 49.30 46.60 43.90 41.20 51.30 48.60 45.90 43.20 53.30 50.60 47.90 45.20 55.30 52.60 49.90 47.20 57.30 54.60 51.90 49.20 59.30 56.60 53.90 51.20 61.50 58.60 55.90 53.20 64.00 60.60 57.90 55.20 66.50 63.10 1 59.90 57.20

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .60 1.30 2.30 3.80 5.30 6.80 8.30 9.80 11.30 12.90 14.60 16.30 18.00 19.70 21.40 23.10 24.80 26.50 28.50 30.50 32.50 34.50 36.50 38.50 40.50 42.50 44.50 46.50 48.50 50.50 52.50 54.50

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/81

 45

PUBLIC LAW 89-368-MAR. 15, 1966

80 STAT. ]

"If the payroll period with respect to an employee is weekly and he is married— And the number of withholding exemptions claimed is—

And the wages are— 0 At least—

1

2

3

4

S

6

7

8

9

But less than—

10 or more

The amount of income tax to be withheld shall be— $460 $470 - $480 $490 $500 $510 $520 $530 $540 $550 $560 $570

$450 $460 ,$470 $480 $490 $500 $510 .$520 $530 $540 $550 $560

$90.80 93.80 96.80 99.80 102.80 105.80 108.80 111.80 114.80 117.80 120.80 123.80

$86 89 92 95 98 101 104 107 IK

80 80 80 80 80 80 80 80 80 iia 80 116 80 119 80

$82. 70 85.70 88.70 91.70 94.70 97.70 100.70 103.70 106.70 109.70 112. 70 115. 70

$79.10 81.70 84.70 87.70 90.70 93.70 96.70 99.70 102. 70 105. 70 108.70 111. 70

$75. 70 $72.40 $69.00 $65.60 $62.30 $59.20 78.20 74.90 71.50 68.10 64.80 61.40 80.70 77.40 74.00 70.60 67.30 63.90 83.60 79.90 76.50 73.10 69.80 66.40 86.60 82.60 79.00 75.60 72.30 68.90 89.60 85.60 81.60 78.10 74.80 71.40 92.60 88.60 84.60 80.60 77.30 73.90 95.60 91.60 87.60 83.50 79.80 76.40 98.60 94.60 90.60 86.50 82.50 78.90 101. 60 97.60 93.60 89.50 85.50 81.40 104.60 100.60 %.60 92.50 88.60 84.40 107. 60 103.60 99.60 95.50 91.50 87.40

$56.50 58.50 60.50 63.00 66.50 68.00 70.50 73.00 76.50 78.00 80.50 83.40

30 percent of the excess over $570 plus— 125.30 121.30 117. 20 113. 20 109.10 105.10 101.10

$570 and ov

97.00

93.00

88.90

84.90

"If the payroll period with respect to an employee is biweekly and he is not married— And the wages are—

And the number of withholding exemptions claimed i s 1

At least-

2

3

4

5

But less than—

6

7

8

9

The amount of income tax to be withheld shall be—

$10$12$14$16$18$20$22$24$26$28$30$32$34$36$38$40$42$44$46$48$60$52$54$56$58$60$62$64$66$68$70-. $72$74$76$78$80$82$84$86$88$90-. $92., $94$96$98$100

$10-. $12$14$16.. $18$20$22$24-$26-. $28.$30.. $32-. $34$36$38-$40-$42$44$46$48$50$52$54$66$68$60$62$64.$66$68$70-. $72$74$76-. $78-. $80-. $82-. $84.. $86.. $88-. $90-. $92-. $94$96. $98$100 $102.

65-300 0-67—6

.$0 .20 .60 .70 1.00 1.30 1.60 1.90 2.10 2.40 2.70 3.00 3.30 3.60 3.90 4.20 4.50 4.80 5.10 6.40 6.70 6.10 6.40 6.70 7.10 7.40 7.80 8.10 8.40 8.80 9.10 9 50 9.80 10.10 10 50 10.80 11.20 11.50 11.80 12.20 12.50 12.90 13.20 13.60 13.90 14.20 14.60 14.90

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .30 .60 .90 1.20 1.60 1.70 2.00 2.30 2.60 2.90 3.20 3.50 3.80 4.10 4.40 4.70 5.00 5.30 6.60 5.90 6.20 6.60 6 90 7.30 7.60 7.90 8.30 8.60 9.00 9.30 9.60 10 00 10.30

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 .50 .80 1.00 1.30 1.60 1.90 2.20 2.40 2.70 3.00 3.30 3.60 3.90 4.20 4.50 4.80 6.10 5.40 5.70

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .40 .60 .90 1.20 1.60 1.80

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

,$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

10 or more

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/82

 PUBLIC LAW 89-368-MAR. 15, 1966

46

[80 STAT.

"If the payroll period with respect to an employee is biweekly and he is not married— And the number of withholding exemptions claimed is—

And the wages are— At least—

10 or more

But less than— The amount of income tax to be withheld shall be—

$102. $104. $106. $108. $110. $112. $114. $116. $118. $120. $124. $128. $132. $136. $140. $144. $148. $152. $156. $160. $164. $168. $172. $176 $180. $184. $188. $192. $196. $200. $210 $220. $230. $240. $250. $260. $270 $280 $290 $300 $320 $340 $360 $380 $400 $420 $440 $460 $480 $500 $520 $540 $560 $580 $600 $620 $640, $660 $680 $700

$104. $106. $108. $110. $112. $114. $116. $118. $120. $124. $128. $132 $136 $140. $144. $148. $152. $156. $160. $164 $168 $172. $176. $180 $184. $188. $192. $196 $200 $210. $220 $230 $240 $250 $260. $270 $280 $290 $300 $320. $340. $360. $380. $400. $420. $440. $460. $480. $500. $520. $540. $560 $580. $600 $620. $640. $660 $680. $700. $720.

$15. 20 15.60 15.90 16.30 16.60 16.90 17.30 17.60 18.00 18.50 19.20 19.80 20.50 21.20 21.90 22.60 23.20 23.90 24.60 25.30 26.00 26.70 27.50 28.30 29.10 29.90 30.70 31.50 32.30 33.70 35.70 37.70 39.70 41.70 43.70 45.70 47.70 49.70 51.70 54.70 58.70 63.20 68.20 73.20 78.20 83.60 89.60 95.60 101.60 107.60 113.60 119.60 125.60 131.60 137.60 143.60 149.60 155.60 161.60 167.60

$10. 70 11.00 11.30 11.70 12.00 12.40 12.70 13.00 13.40 13.90 14.60 15.30 15.90 16.60 17.30 18.00 18.70 19.30 20.00 20.70 21.40 22.10 22.70 23.40 24.10 24.80 25.50 26.10 26.90 28.30 30.30 32.30 34.30 36.30 38.30 40.30 42.30 44.30 46.30 49.30 53.30 57.30 61.50 66.50 71.50 76.50 81.50 87.50 93.50 99.50 105. 50 111.50 117. 50 123.50 129.50 135. 50 141. 50 147. 50 153.50 159.50

$6.10 6.40 6.80 7.10 7.40 7.80 8.10 8.50 8.80 9.30 10.00 10.70 11.40 12.00 12.70 13.40 14.10 14.80 15.40 16.10 16.80 17.50 18.20 18.80 19.50 20.20 20.90 21.60 22.20 23.40 25.10 26.90 28.90 30.90 32.90 34.90 36.90 38.90 40.90 43.90 47.90 51.90 55.90 59.90 64.80 69.80 74.80 79.80 85.40 91.40 97.40 103.40 109.40 115.40 121.40 127.40 133.40 139 40 145.40 151.40

$2.00 2.30 2.60 2.90 3.20 3.50 3.80 4.10 4.40 4.80 5.40 6.10 6.80 7.50 8.10 8.80 9.50 10.20 10.90 11.50 12.20 12.90 13.60 14.30 14.90 15.60 16.30 17.00 17.70 18.90 20.60 22.30 24.00 25.70 27.50 29.50 31.50 33.50 35.50 38.50 42.50 46.50 50.50 54.60 58.50 63.00 68.00 73.00 78.00 83.30 89.30 95.30 101.30 107.30 113.30 119.30 125.30 131.30 137.30 143.30

$0 0 0 0 0 0 0 .20 .50 .90 1.50 2.00 2.60 3.20 3.80 4.40 5.00 5.60 6.30 7.00 7.60 8.30 9.00 9.70 10.40 11.00 11.70 12.40 13.10 14.30 16.00 17.70 19.40 21.10 22.80 24.50 26.20 28.10 30.10 33.10 37.10 41.10 45.10 49.10 53.10 57.10 61.30 66.30 71.30 76.30 81.30 87.30 93.30 99.30 105.30 111. 30 117.30 123.30 129.30 135.30

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .50 1.10 1.60 2.20 2.80 3.40 4.00 4.60 5.20 5.80 6.50 7.10 7.80 8.50 9.70 11.40 13.10 14.80 16.50 18.20 19.90 21.60 23.30 25.00 27.70 31.70 35.70 39.70 43.70 47.70 51.70 55.70 59.70 64.60 69.60 74.60 79.60 85.20 91.20 97.20 103.20 109.20 115.20 121.20 127.20

$0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 0 0 .70 0 0 1.20 0 0 1.80 0 0 2.30 0 0 2.90 0 0 3.50 0 0 4.10 .30 0 5.20 1.20 0 6.80 2.60 0 8.50 4.10 .30 10.20 5.60 1.70 11.90 7.30 3.10 13.60 9.00 4.60 15.30 10.70 6.20 17.00 12.40 7.90 18.70 14.10 9.60 20.40 15.80 11.30 23.00 18.40 13.80 26.40 21.80 17.20 30.30 25.20 20.60 34.30 29.00 24.00 38.30 33.00 27.60 42.30 37.00 31.60 46.30 41.00 35.60 50.30 45.00 39.60 54.30 49.00 43.60 58.30 53.00 47.60 62.80 67.00 51.60 67.80 61.10 55.60 72.80 66.10 69.60 77.80 71.10 64.40 83.10 76.10 69.40 89.10 81.10 74.40 95.10 87.00 79.40 101.10 93.00 85.00 107.10 99.00 91.00 113.10 105.00 97.00 119.10 111.00 103.00

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .70 2.10 3.60 5.10 6.70 9.20 12.60 16.00 19.40 22.80 26.20 30.20 34.20 38.20 42.20 46.20 50.20 54.20 58.20 62.70 67.70 72.70 77.70 82.90 88.90 94.90

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.10 2.50 4.80 8.10 11.50 14.90 18.30 21.70 25.10 28.80 32.80 36.80 40.80 44.80 48.80 52.80 66.80 60.90 65.90 70.90 75.90 80.90 86.80

97.90

89.80

30 percent of the excess over $720 plus— $720 and over.

170.60 162.50 154.40 1146.30 138.30 130.20 122.10 114.00 106.00

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/83

 47

PUBLIC LAW 89-368-MAR. 15, 1966

80 STAT. ]

"If the payroll period with respect to an employee is biweekly and he is married— And the number of withholding exemptions claimed is—

And the wages are—

At least—

10 or more

But less than— The amount of income tax to be withheld shall be—

$0.. $8.. $10$12. $14. $16. $18. $20. $22. $24. $26. $28. $30. $32. $34. $36. $38. $40. $42. $44. $46. $18. $50. $52. $54. $66. $58. $60$64.. $70. $72. $74. $76$78. $80. $82. $84. $88 $90 $92 $94 $100. $102. $104. $106. $108. $110. $112. $114. $116. $118. $120. $124. $128. $132. $136. $140. $144. $148. $152. $156. $160. $164. $168. $172$176. $180. $184. $188. $192. $196. $200. $210$220$230. $240. $260.

$10.. $12.. $14.. $16.. $18.. $20.. $22.. $24-. $26-. $28-. $30-. $32-. $34-. $36-. $38.. $40.. $42.. $44 $46i; $48.. $50.. $52.. $54.. $56.. $58.. $60. $62., $64. $66. $68. $70. $72. $74. $76$78. $80. $82. $84. $86. $88. $90. $92. $94. $100. $102. $104. $106. $108. $110. $112. $114. $116. $118. $120. $124. $128. $132. $136. $140. $144. $148. $152. $156. $160. $164. $168. $172. $176. $180. $184. $188. $192. $196. $200$210. $220. $230. $240 $260. $260.

$0 .20 .60 .70 1.00 1.30 1.60 1.90 2.10 2.40 2.70 3.00 3.30 3.50 3.80 4.10 4.40 4.70 4.90 5.20 5.50 5.80 6.10 6.40 6.70 7.00 7.30 7.60 7.90 8.20 8.50 8.80 9.10 9.40 9.70 10.00 10.30 10.60 10.90 11.20 11.50 11.80 12.10 12.40 12.70 13.00 13.30 13.60 13.90 14.20 14.60 14.80 15.10 15.40 15.70 16.00 16.30 16.80 17.40 18.00 18.60 19.20 19.80 20.40 21.00 21.60 22.20 22.80 23.40 24.00 24.70 25.30 26.00 26.70 27.40 28.10 28.70 29.90 31.60 33.30 35.00 36.70 38.40

0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .30 .60 .90 1.20 1.50 1.70 2.00 2.30 2.60 2.90 3,10 3.40 3.70 4. C O 4.30 4.60 4.80 6.10 5.40 6.70 6.00 6.30 6.60 6.90 7.20 7.50 7.80 8.10 8.40 8.70 9.00 9.30 9.60 9.90 10.20 10.60 10.80 11.10 11.40 11.70 12.00 12.30 12.70 13.30 13.90 14.60 15.10 15.70 16.30 16.90 17.50 18.10 18.70 19.30 19.90 20.60 21.10 21.70 22.30 22.90 23.60 24.20 25.40 27.10 28.80 30.60 32.20 33.90

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 .50 .80 1.00 1.30 1.60 1.90 2.20 2.40 2.70 3.00 3.30 3.60 3.80 4.10 4.40 4.70 5.00 5.20 5.50 5.80 6.10 6.40 6.70 7.00 7.30 7.60 7.90 8.20 8.70 9.30 9.90 10.50 11.10 11.70 12.30 12.90 13.60 14.10 14.70 15.30 16.90 16.50 17.10 17.70 18.30 18.90 19.60 20.10 21.10 22.60 24.20 26.90 27.60 29.30

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .40 .60 .90 1.20 1.50 1.80 2.00 2.30 2.60 2.90 3.20 3.40 3.70 4.00 4.30 4.70 5.30 5.80 6.40 7.00 7.60 8.20 8.80 9.40 10.00 10.60 11.20 11.80 12.40 13.00 13.60 14.20 14.80 16.40 16.00 17.10 18.60 20.10 21.60 23.10 24.70

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 0 .50 0 .90 0 1.50 0 2.00 0 2.60 0 3.20 0 3.70 .60 4.30 1.10 4.80 1.60 6.40 2.20 6.00 2.80 6.60 3.30 7.20 3.90 7.80 4.40 8.40 5.00 9.00 6.60 9.60 6.20 10.20 6.80 10.80 7.40 11.40 8.00 12.00 9.00 13.10 14.60 10.60 16.10 12.00 17.60 13.50 19.10 16.00 20.60 1 16.50

$0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 0 0 .70 0 0 1.20 0 0 1.80 0 0 2.30 0 0 2.90 0 0 3.60 0 0 .30 0 4.00 1.20 0 5.00 0 6.60 2.60 4.00 .30 8.00 5.40 1.70 9.60 3.10 11.00 6.90 4.60 12.60 8.40

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .70

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/84

 48

PUBLIC LAW 89-368-MAR. 15, 1966

[80 STAT.

"If the payroll period with respect to an employee is biweekly and he is married— And the wages a r e —

At least—

And the n u m b e r of w i t h h o l d i n g e x e m p t i o n s c l a i m e d i s 10 or more

B u t less than— The a m o u n t of i n c o m e tax to b e w i t h h e l d s h a l l be—

$260 $270 $280 $290 $300 $320 $340 $360 $380 $400 $420 $440 $460 $480 $500 $520 $540 $560 $580 $600 $620 $640 $660 $680 $700 $720 $740 $760 $780 $800 $820 $840 $860 $880 $900 $920 $940 $960 $980 $1,000. $1,020.... $1,040... $1,060.... $1,080.... $1,100.... $1,120....

$270_.. $280... $290... $300... $320... $340... $360... $380._. $400... $420... $440... $460... $480... $500._. $520... $540... $560... $580.$600... $620... $640._. $680... $680... $700... $720._. $740... $760.$780.. $800... $820... $840.. $860... $880... $900... $920... $940... $960... $980... $1,000. $1,020. $1,040. $1,060. $1,080$1,100. $1,120. $1,140.

$40.10 41.80 43.50 45.20 47.80 51.20 54.90 58.90 62.90 66.90 70.90 74.90 78.90 82.90 86.90 90.90 94.90 98.90 102.90 106.90 110.90 114.90 118.90 123.40 128.40 133. 40 138.40 143.40 148.40 153.40 158.40 163.60 169. 60 175. 60 181. 60 187. 60 193. 60 199. 60 205. 60 211. 60 217. 60 223,60 229. 60 235.60 241. 60 347. 60

$35.60 37.30 39.00 40.70 43.20 46.60 50.00 53.50 57.50 61.50 65.50 69.50 73.50 77.50 81.50 85.50 89.50 93.50 97.50 101.50 105. 50 109.50 113. 50 117.50 121. 70 126. 70 131. 70 136. 70 141. 70 146. 70 151. 70 156. 70 161. 70 167. 50 173.50 179. 50 i85.50 191. 50 197. 50 203. 60 209. 60 215. 50 221. 50 227.50 233.50 239. 50

$31.00 32.70 34.40 36.10 38.60 42.00 45.40 48.80 52.20 56.20 60.20 64.20 68.20 72.20 76.20 80.20 84.20 88.20 92.20 96.20 100.20 104.20 108.20 112.20 116.20 120.20 124.90 129.90 134. 90 139.90 144.90 149.90 154. 90 159. 90 165. 40 171.40 177. 40 183.40 189. 40 195. 40 201.40 207.40 213. 40 219. 40 225.40 231. 40

$26.40 28.10 29.80 31.50 34.00 37.40 40.80 44.20 47.60 51.00 54.80 58.80 62.80 66.80 70.80 74.80 78.80 82.80 86.80 90.80 94.80 98.80 102.80 106.80 110.80 114.80 118. 80 123.20 128.20 133.20 138.20 143.20 148.20 153.20 158. 20 163.30 169.30 175.30 181.30 187.30 193.30 199.30 205.30 211.30 217.30 223.30

$22.10 23.60 25.20 26.90 29.50 32.90 36.30 39.70 43.10 46.60 49.90 53.40 57.40 61.40 66.40 69.40 73.40 77.40 81.40 85.40 89.40 93.40 97.40 101.40 105.40 109.40 113.40 117.40 121. 50 126.50 131. 60 136. 50 141. 50 146. 50 151. 60 156.50 161.50 167.30 173.30 179.30 185.30 191.30 197.30 203.30 209.30 215.30

$18. 00 19.50 21.00 22.50 24.90 28.30 31.70 35.10 38.50 41.90 45.30 48.70 52.10 56.00 60.00 64.00 68.00 72.00 76.00 80.00 84.00 88.00 92.00 96.00 100.00 104.00 108.00 112.00 116.00 120.00 124.70 129. 70 134. 70 139. 70 144. 70 149.70 164. 70 159. 70 165.20 171.20 177.20 183.20 189.20 195.20 201.20 207.20

$14.00 15.50 17.00 18.50 20.70 23.70 27.10 30.50 33.90 37.30 40.70 44.10 47.50 50.90 54.60 58.60 62.60 66.60 70.60 74.60 78.60 82.60 86.60 90.60 94.60 98.60 102.60 106.60 110.60 114.60 118. 60 123.00 128.00 133.00 138. 00 143.00 148.00 153.00 158.00 163.10 169.10 176.10 181.10 187.10 193.10 199.10

$9.90 11.40 12.90 14.40 16.70 19.70 22.70 25.90 29.30 32.70 36.10 39.50 42.90 46.30 49.70 53.20 67.20 61.20 65.20 69.20 73.20 77.20 81.20 85.20 89.20 93.20 97.20 ICl. 20 105.20 109.20 113.20 117.20 121.30 126.30 131.30 136. 30 141.30 146.30 161.30 156.30 161.30 167.00 173.00 179.00 185.00 191.00

$5.90 7.40 8.90 10.40 12.70 15.70 18.70 21.70 ^4.80 28.20 31.60 35.00 38.40 41.80 45.20 48.60 52.00 55.80 59.80 63.80 67.80 71.80 75.80 79.80 83.80 87.80 91.80 95.80 99.80 103.80 107.80 111.80 115.80 119.80 124.50 129. 50 134. 50 139.60 144.50 149. 50 154.50 159.60 166.00 171.00 177.00 183.00

$2.10 3.50 4.90 6.40 8.60 11.60 14.60 17.60 20.60 23.60 27.00 30.40 33.80 37.20 40.60 44.00 47.40 50.80 54.50 58.50 62.60 66.50 70.60 74.50 78.50 82.50 86.50 90.50 94.60 98.50 102.50 106.50 110.50 114. 60 118. 60 122. 80 127.80 132.80 137.80 142. 80 147.80 152.80 157.80 162.90 168.90 174.90

0 1.10 2.50 4.60 7.60 10.60 13.60 16.60 19.60 22.60 25.80 29.20 32.60 36.00 39.40 42.80 46.20 49.60 53.10 67.10 61.10 66.10 69.10 73.10 77.10 81.10 86.10 89.10 93.10 97.10 101.10 105.10 109.10 113.10 117.10 121.10 126.10 131.10 136.10 141.10 146.10 151.10 156.10 161.10 166.80

250.60 242.50 234.40 226.30 218.30 210.20 202.10 194.00 186.00 177.90

169.80

30 percent of the excess over $1,140 p l u s Si,140 and o v e r.

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/85

 49

PUBLIC LAW 89-368-MAR. 15, 1966

80 STAT.

"If the payroll period with respect to an employee is semimonthly and he is not married— And the waces are—

At least—

But less than—

And the number of withholding exemptions claimed is— 0

1

8

9

10 or more

The amount of income tax to be withheld shall be— $0... $8... $10.. $12.. $14.. $16.. $18.. $20. $22.. $24.. $26., $28.. $30.. $32.. $34. $36. $38. $40. $42., $44., $46.. $48.. $50., $52-. $54.. $66. $58. $60. $62. $64. $66. $68. $70. $72. $74. $76. $78. $80$82. $84. $86. $88. $90$92. $94. $96. $98. $100 $102 $104 $106 $108 $110 $112 $114, $116. $118, $120. $124. $128. $132. $136. $140. $144. $148. $152. $156. $160. $164. $168. $172. $176. $180. $184. $188. $192. $196. $200. $210. $220. $230. $240. $250.

$10_, $12$14$16$18$20$22$24. $26$28$30 $32$34$36$38$40$42$44. $46$48$50$62-

$54$66. $68$60$62$64. $66$68. $70$72$74$76$78$80$82. $84. $86$88$90. $92.

$r

.$9f.., $98 $100 $102 $104 $106 $108 $110 $112 $114 $116 $118 $120 $124, $128 $132 $136, $140 $144 $148, $162 $166, $160 $164 $168 $172 $176, $180. $184. $188, $192. $196. $200. $210. $220. $230. $240. $250. $260.

$0 .10 .40 .70 .90 1.20 1.50 1.80 2.10 2.30 2.60 2.90 3.20 3.50 3.80 4.10 4.40 4.70 5.00 6.30 6.60 6.90 6.20 6.60 6.90 7.20 7.60 7.90 8.30 8.60 8.90 9.30 9.60 10.00 10.30 10.60 11.00 11.30 11.70 12.00 12.30 12.70 13.00 13.40 13.70 14.00 14.40 14.70 16.10 16.40 16.70 16.10 16.40 16.80 17.10 17.40 17.80 18.30 19.00 19.60 20.30 21.00 21.70 22.40 23.00 23.70 24.40 25.10 25.80 26.40 27.10 27.80 28.50 29.20 30.00 30.80 31.60 33.00 35.00 37.00 39.00 41.00 43.00

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 .60 .80 1.10 1.30 1.60 1.90 2.20 2.50 2.70 3.00 3.30 3.60 3.90 4.20 4.50 4.80 5.10 6.40 5.70 6.00 6.40 6.70 7.00 7.40 7.70 8.10 8.40 8.70 9.10 9.40 9.80 10.10 10.40 10.80 11.10 11.60 11.80 12.10 12.50 12.80 13.30 14.00 14.70 16.40 16.00 16.70 17.40 18.10 18.80 19.40 20.10 20.80 21.60 22.20 22.80 23.50 24.20 24.90 25.60 26.20 27.40 29.20 31.20 33.20 39.20 37.20

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .30 .60 .90 1.20 1.40 1.70 2.00 2.30 2.60 2.80 3.10 3.40 3.70 4.00 4.30 4.60 4.90 5.20 5.50 5.806.20 6.50 6.80 7.20 7.50 7.90 8.40 9.00 9.70 10.40 11.10 11.80 12.40 13.10 13.80 14.50 15.20 15.80 16.50 17.20 17.90 18.60 19.20 19.90 20.60 21.30 22.60 24.20 25.90 27.60 29.40 31.40

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 .40 .70 1.00 1.30 1.60 1.80 2.10 2.40 2.70 3.00 3.30 3.70 4.30 4.90 5.50 6.10 6.80 7.50 8.20 8.80 9.50 10.20 10.90 11.60 12.20 12.90 13.60 14.30 15.00 15.60 16.30 17.50 19.20 20.90 22.60 24.30 26.00

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .70 1.30 1.80 2.40 2.90 3.50 4.10 4.70 5.30 5.90 6.60 7.30 8.00 8.60 9.30 10.00 10.70 11.40 12.60 14.30 16.00 17.70 19.40 21.10

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .60 1.10 1.70 2.20 2.80 3.40 4.00 4.60 6.20 6.80 6.40 7.60 9.30 11.00 12.70 14.40 16.10

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 •0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .40 .90 1.50 2.10 3.00 4.60 6.00 7.70 9.40 11.10

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

e 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .40 1.80 3.20 4.70 6.20

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .50 1.90

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/86

 50

PUBLIC LAW 89-368-MAR. 15, 1966

[80 STAT.

"If the payroll period with respect to an employee is semimonthly and he is not married— And the wages are—

And the number of withholding exemptions claimed is 0

At least—

1

2

3

4

5

6

7

8

9

But less than—

10 or more

The a m o u n t of income tax to b e withheld shall be— $260 $270 $280 $290 .$300 .$320 $340 $360 $380 $400. $420 $440$460 $480 $500 $520 $540 $560 $580 $600 $620 $640 $660 $680 $700 $720 $740

$270 $280 - $290 $300 $320 $340 $360 $380 $400 _- $420 $440 _ $460 $480 $500 $520 $540 $560 $580 $600 $620 $640 $660 $680 $700 $720 $740 $760

$45.00 47.00 49.00 51.00 54.00 58.00 62.00 66.20 71.20 76.20 81.20 86.20 91.80 97.80 103.80 109.80 115. 80 121. 80 127. 80 133.80 139. 80 145. 80 151. 80 157. 80 163.80 169. 80 175. 80

$39.20 41.20 43.20 45.20 48.20 52.20 56.20 60.20 64.20 68.90 73.90 78.90 83.90 89.00 95.00 101.00 107.00 113.00 119.00 125.00 131.00 137.00 143.00 149.00 155.00 161.00 167.00

$33.40 35.40 37.40 39.40 42.40 46.40 50.40 54.40 58.40 62.40 66.60 71.60 76.60 81.60 86.60 92.30 98.30 104.30 110.30 116.30 122.30 128.30 134. 30 140.30 146.30 152.30 158.30

$27. 70 29.50 31.50 33.50 36.50 40.50 44.50 48.50 52.50 56.50 60.50 64.50 69.30 74.30 79.30 84.30 89.50 95.50 101. 50 107. 50 113. 50 119. 50 125. 50 131. 50 137. 50 143. 50 149. 50

$22. 80 24.50 26.20 27.90 30.70 34.70 38.70 42.70 46.70 50.70 54.70 68.70 62.70 67.00 72.00 77.00 82.00 87.00 92.80 98.80 104.80 110. 80 116.80 122.80 128.80 134. 80 140. 80

$17.80 19.50 21.20 22.90 25.50 28.90 32.90 36.90 40.90 44.90 48.90 52.90 56.90 60.90 64.90 69.80 74.80 79.80 84.80 90.00 96.00 102.00 108.00 114.00 120.00 126.00 132.00

$12. 80 $7.90 $3.30 14.50 9.60 4.80 16.20 11.30 6.30 17.90 13.00 8.00 20.50 15.50 10.60 23.90 18.90 14.00 27.30 22.30 17.40 31.00 25.70 20.80 35.00 29.20 24.20 39.00 33.20 27.60 43.00 37.20 31.40 47.00 41.20 35.40 51.00 45.20 39.40 55.00 49.20 43.40 59.00 53.20 47.40 63.00 57.20 51.40 67.50 61.20 55.40 72.50 65.20 59.40 77.50 70.20 63.40 82.50 75.20 67.90 87.50 80.20 72.90 93.30 85.20 77.90 99.30 90.50 82.90 105.30 96.50 87.90 111.30 102.50 93.80 117. 30 108.50 99.80 123. 30 114. 50 105. 80

$0 .60 2.00 3.40 6.70 9.00 12.40 15.80 19.20 22.60 26.00 29.50 33.50 37. 50 41.50 45.50 49.50 53.50 57. 50 61.50 65.60 70.60 75.60 80.60 86.60 91.00 97.00

$0 0 0 0 1.40 4.30 7.50 10.90 14.30 17.70 21.10 24.50 27.90 31.70 35.70 39.70 43.70 47.70 51.70 55.70 59.70 63.70 68.30 73.30 78.30 83.30 88.30

178.80 170.00 161.30 152. 50 143. 80 135.00 126.30 117.50 108.80 100.00

91.30

30 percent of the excess over $760 plus— $760 and ov

"If the payroll period with respect to an employee is semimonthly and he is married— And the number of withholding exemptions claimed is—

And the wages are— 0 At least—

1

2

3

4

6

6

7

8

9

But less than—

10 or more

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

.20 .50 .80 1.10 1.30 1.60 1.90 2.20 2.50 2.70 3.00 3.30 3.60 3.90 4.10 4.40 4.70

.30 .60

ooo

ooo

0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

ooo

ooo

.10 .40 .70 .90 1.20 1.50 1.80 2.10 2.30 2.60 2.90 3.20 3.50 3.70 4.00 4.30 4.60 4.90 5.10 5.40 5.70 6.00 6.30 6.60 6.90 7.20 7.60 7.80 8.10 8.40 8.70 9.00 I

ooo

$0 ooo

$8 $10 $12 $14 $16 $18 $20 $22 $24 $26 $28 $30 $32 $34 $36 $38 $40 $42 $44 $46 $48 $50 $52 $54 $56 $68 $60 $62 $64 $66 $68 $70 $72

ooo

$0 $8 .$10 $12 $14 $16 $18 $20 $22 $24 $26 $28 $30 $32 $34 $36 $38 $40 $42 $44 $46 $48 $50 $52 $54 $56 $58 $60 $62 $64 $66 $68 $70

ooo

The amount of income tax to b e withheld shall be—

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/87

 80 STAT.]

PUBLIC LAW 89-368-MAR. 15, 1966

51

"If the payroll period with respect to an employee is semimonthly and he is married— And the number of withholding exemptions claimed is—

And the wages are— 0

1

2

3

4

5

6

7

8

9

But less than—

At least—

10 or more

The amount of income tax to be withheld shall be— $72 $74 $76 $78 $80 $82 $84 $86 $88 $90 $92 $94 $96 $98 $100 $102 $104 $106 $108 $110 $112 $114 $116 $118 $120 $124 $128 $132 $136 $140 $144 $148 $152 $156 $160 $164 $168 $172 $176 $180 $184 $188 $192 $196 $200 $210 $220 $230 $240 $250 $260 $270 $280 $290 $300. $320 $340 $360 $380 $400 $420 $440 $460 $480 $500 $520 $540 $560.. $580 $600 $620 $640 $660 $680 $700 $720 $740. $760 $780 $800 $820. $840

.--

---.-

-__

-

$74 $76 $78 $80 $82 $84 $86 $88 $90 $92 $94 $96 $98 $100 $102 $104 $106 $108 $110 $112 $114 $116 $118 $120 $124 $128 $132 $136 $140 $144 $148 $152 $156 $160 $164 $168 $172 $176 $180 $184 $188 $192 $196 $200 $210 $220 $230 $240 $250 $260 $270 $280 $290 $300 $320 $340 $360 $380 $400 $420 $440 $460 $480.-$500 $520 $540 $560 $580 $600 $620 $640 $660 $680 $700 $720 $740 $760 $780 $800 $820 $840.... $860

$9.30 9.60 9.90 10.20 10.50 10.80 11.10 11.40 11.70 12.00 12.30 12.60 12.90 13.20 13.50 13.80 14.10 14.40 14.70 15.00 15.30 1.5.60 15 90 16.20 16.60 17.20 17.80 18.40 19.00 19.60 20.20 20.80 21.40 22.00 22. 60 23.20 23.80 24.40 25.00 25.60 26.30 27.00 27.60 28.30 29.50 31.20 32.90 34.60 36.30 38.00 39.70 41.40 43.10 44.80 47.40 50.80 54.20 57.70 61.70 65.70 69.70 73.70 77.70 81.70 85.70 89.70 93.70 97.70 101.70 105.70 ice. 70 113.70 117. 70 121.70 125.70 129.70 134.30 139.30 144.30 149.30 154.30 169.30

$5.00 5.30 5.50 5.80 6.10 6.40 6.70 7.00 7.30 7.60 7.90 8.20 8.50 8.80 9.10 9.40 9.70 10.00 10.30 10.60 10.90 11.20 11.50 11.80 12.30 12.90 13.50 14.10 14.70 15.30 15.90 16.50 17.10 17.70 18 30 18.90 19.50 20.10 20.70 21.30 21.90 22.50 23.10 23.70 24.70 26.30 28.00 29.70 31.40 33.10 34.80 36.50 38.20 39.90 42.40 45.80 49.20 52.60 56.00 59.80 63.80 67.80 71.80 75.80 79.80 83.80 87.80 91.80 95.80 99.80 103.80 107.80 111.80 115.80 119.80 123.80 127.80 132.00 137.00 142.00 147.00 152.00

$0.90 1.20 1.40 1.70 2.00 2.30 2.60 2.80 3.10 3.40 3.70 4.00 4.20 4.50 4.80 5.10 5.40 5.60 5.90 6.20 6.50 6.80 7.10 7.40 7.90 8.50 9.10 9.70 10.30 10.90 11.50 12.10 12. 70 13.30 13.90 14.60 15.10 15.70 16.30 16.90 17.50 18.10 18.70 19.30 20.30 21.80 23.30 24.80 26.40 28.10 29.80 31.50 33.20 34.90 37.50 40.90 44.30 47.70 51.10 54.50 58.00 62.00 66.00 70.00 74.00 78.00 82.00 86.00 90.00 94.00 98.00 Ifti.OO 106.00 110.00 114.00 118.00 122.CO 126.00 130.00 134. 70 139.70 144.70

$0 0 0 0 0 0 0 0 0 0 0 0 .20 .40 .70 1.00 1.30 1.60 1.80 2.10 2.40 2.70 3.00 3.20 3.70 4.20 4.80 5.30 5.90 6.50 7.10 7.70 8.30 8.90 9.50 10.10 10.70 11.30 11.90 12.50 13.10 13.70 14.30 14.90 16.00 17.50 19.00 20.50 22.00 23.50 25.00 26.50 28.20 29.90 32.50 35.90 39.30 42.70 46.10 49.50 52.90 56.30 60.20 64.20 68.20 72.20 76.20 80.20 84.20 88.20 92.20 96.20 100.20 104.20 108.20 112.20 116.20 120.20 124.20 128.20 132.40 137.40

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .70 1,30 1.80 2.40 2.90 3.50 4.10 4.60 5.20 5.70 6.30 6.90 7.50 8.10 8.70 9.30 9.90 10.50 11.60 13.10 14.60 16.10 17.60 19.10 20.60 22.10 23.60 25.10 27.50 30.90 34.30 37.70 41.10 44.50 47.90 51.30 54.70 58.30 62.30 66.30 70.30 74.30 78.30 82.30 86.30 90.30 94.30 98.30 102.30 106.30 110.30 114.30 118.30 122.30 126.30 130.30

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .50 1.10 1.70 2.20 2.80 3.30 3.90 4.50 5.00 5.60 6.20 7.20 8.70 10.20 11.70 13.20 14.70 16.20 17.70 19.20 20.70 23.00 26.00 29.40 32.80 36.20 39.60 43.00 46.40 49.80 53.20 56.60 60.50 64.50 68.50 72.50 76.50 80.50 84.50 88.60 92.50 96.60 100.50 104.60 108.60 112.60 116.50 120. 50 124..50

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .40 .90 1.50 2.10 3.00 4.40 6.80 7.30 8.80 10.30 11.80 13.30 14.80 16.30 18.60 21.60 24.60 27.80 31.20 34.60 38.00 41.40 44.80 48.20 51.60 56.00 58.70 62.70 66.70 70.70 74.70 78.70 82.70 86.70 90.70 94.70 98.70 102.70 106.70 110.70 114.70 118. 70

$0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .40 0 0 1.80 0 0 3.20 0 0 4.60 .50 0 6.00 1.90 0 7.50 3.30 0 9.00 4.70 .60 10.50 6.10 2.00 12.00 7.60 3.40 14.20 9.80 6.50 17.20 12.80 8.50 20.20 15.80 11.50 23.20 18.80 14.50 26.30 21.80 17.50 29.70 24.80 20.50 33.10 28.10 23.50 36.50 31.50 26.60 39.90 34.90 29.90 43.30 38.30 33.30 46.70 41.70 36.70 60.10 45.10 40.10 53.60 48.50 43.50 56.90 51.90 46.90 60.80 55.30 50.30 64.80 59.00 53.70 68.80 63.00 67.20 72.80 67.00 61.20 76.80 71.00 65.20 80.80 75.00 69.20 84.80 79.00 73.20 88.80 83.00 77.20 92.80 87.00 81.20 96.80 91.00 85.20 100.80 96.00 89.20 104.8C 99.00 93.20 108.80 103.00 97.20 112.80 107.00 101.20

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.40 4.20 7.10 10.10 13.10 16.10 19.10 22.10 25.10 28.40 31.80 35.20 38.60 42.00 46.40 48.80 62.20 55.60 59.30 63.30 67.30 71.30 76.30 79.30 83.30 87.30 91.30 95.30

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/88

 52

PUBLIC LAW 89-368-MAR. 15, 1966

[80 STAT.

"If the payroll period with respect to an employee is semimonthly and he is married— And the wages are— At least—

And the number of withholding exemptions claimed is— 10 or more

But less than— The amount of income tax to be withheld shall be—

$860. $880. $900. $920. $040. $960.

$1,000. $1,020. $1,040. $1,060. $1,080$1,100$1,120$1,140., $1,160$1,180.. $1,200..

$900.. $920.. $940.. $960.. $980-. $1,000 $1,020 $1,040 $1,060 $1,080. $1,100 $1,120. $1,140. $1,160. $1,180. $1,200. $1,220.

$164. 169. 174. 180. 186. 192. 198. 204. 210. 216. 222. 228. 234. 240. 246. 252. 258. 264.

$157. 162. 167. 172. 177. 183. 189. 195. 201. 207. 213. 219. 225. 231. 237. 243. 249. 255.

$142.40 $135.10 $128. 147.40 140.10 132. 152.40 145.10 137. 157.40 150.10 142. 162.40 155.10 147. 167.40 160.10 152. 172.40 165.10 157. 177. 70 170.10 162. 183.70 175.10 167. 189. 70 181.00 172. 195.70 187.00 178. 201. 70 193.00 184. 207. 70 199.00 190. 213. 70 205.00 196. 219. 70 211.00 202. 225.70 217.00 208. 231. 70 223.00 214. 237.70 229.00 220.

$105. 109. 113. 117. 121. 125. 129. 133. 138. 143. 148. 153. 158. 163. 168. 173. 179. 185.

$99.30 103.30 107.30 111.30 115.30 119.30 123.30 127.30 131.40 136. 40 141. 40 146.40 151.40 156. 40 161.40 166.40 171.40 176. 50

267.00 258.20 249.50 240.70 232.00 223.20 214.50 205.70 197.00 188.20

179.50

$149. 154. 159. 164. 169. 174. 180. 186. 192. 198. 204. 210. 216. 222. 228. 234. 240. 246.

$122. 126. 130. 135. 140. 145. 150. 155. 160. 165. 170. 175. 181. 187. 193. 199. 205. 211.

$116. 120. 124. 128. 133. 138. 143. 148. 153. 158. 163. 168. 173. 178. 184. 190. 196. 202.

$111. 115. 119. 123. 127. 131. 136. 141. 146. 151. 156. 161. 166. 171. 176. 182. 188. 194.

30 percent of the excess over $1,220 plus— $1,220 and over.

"If the payroll period with respect to an employee is monthly and he is not married— And the wages are—

At least—

$.... $16... r20... $24... $28... $32... $36... $40... $44... $48... $62... $56..$60... $64... $68... $72... $76... $80... $84... $88... $92... $96... $100.. $104.. $108.. $112.. $116.. $120.. $124.. $128.. $132.. $136.. $140.. $144. $148. $182. $156. $160. $164. $168. $172. $176. $180..

And the number of withholding exemptions claimed is— 10 or more

But less than—

$16$20. $24. $28. $32. $36. $40. $44$48. $52. $66. $60$64. $68. $72. $76. $80. $84. $92... $96.. $100.. $104. $108. $112. $116. $120. $124. $128. $132. $136. $140. $144. $148. $152. $166. $160. $164. $168. $172. $176. $180. $184.

The amount of income tax to be withheld shall be— $0 .20 .70 1.30 1.90 2.40 3.00 3.50 4.10 4.70 6.20 5.80 6.40 7.00 7.60 8.20 8.80 9.40 10.00 10.60 11.20 11.80 12.40 13.10 13.80 14.50 15.10 15.80 16.60 17.20 17.90 18.60 19.20 10.90 20.60 21.30 21.90 22.60 23.30 24.00 24.70 26.30 26.00

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .40 1.00 1.50 2.10 2.70 3.20 3.80 4.30 4.90 6.50 6.00 6.60 7.20 7.80 8.40 9.00 9.60 10.20 10.80 11.40 12.00 12.70 13.40 14.10 14.70 15.40 16.10

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .70 1.20 1.80 2.30 2.90 3.50 4.00 4.60 5.10 5.70 6.30 6.90

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/89

 80 STAT.]

PUBLIC LAW 89-368-MAR. 15, 1966

53

married— And the number of withholding exemptions claimed is—
 * If the payroll period with respect to an employee is monthly and he is not

And the wages are— 0

$376 $384 $392 $400 $420 $440 .$460 $480 $500 $520 $540 $560 $580 $6C0 $640 $680 $720 $760 .$800 $840 .$880 $920 $960 $1,000 $1,040 .$1,080 $1,120 $1,160 $1,200 $1,240 $1,280 $1,320 $1,360 .$1,400 $1.440 .$1,480

2

3

4

5

6

7

8

9

10 or

But less than—

At least—

$184 .$188 $192 $196 .$200 .$204 $208 $212 $216 $220 $224 $228 $232 $236 $240 $248 $256 $264 $272 $280 $288 $296 $304 $312 $320 .$328 $336 $344 $362 $360

1

The amount of income tax to be withheld shall be—

-

-

-

$26. 70 $188 $192 27.40 $196 28.10 $200 28.70 $204 29.40 $208 30.10 $212 30.80 31.50 $216 $220 32.10 32.80 $224 33.60 $228 $232 34.20 34.90 $236 $240 35.50 36.60 $248 37.90 $256 39.30 $264 $272 40.60 42.00 $280 43.40 $288 44.70 $296 $304 46.10 47.40 $312 48.80 $320 $328 50.20 51.50 $336 $344 52.90 $352 54.20 $360 65.60 57.00 $368 $376 68.60 $384 60.10 $392 61.70 63.30 $400 $420 66.10 $440 70.10 $460 74.10 $480 78.10 $500 82.10 86.10 $620 90.10 $540 $560 94.10 $580 98.10 102.10 $600 $640 108.10 $680 116.10 $720 124.10 132.40 $760 $800 142.40 $840 152.40 $880 162.40 $920 172.40 $960 183.60 $1,000... 195.60 $1,040... 207.60 $1,080-.. 219.60 $1,120... 231.60 $1,160... 243.60 $1,200... 255.60 $1,240... 267.60 $1,280.. - 279. 60 $1,320. - . 291.60 $1,360. - . 303.60 $1,400... 315.60 $1,440... 327.60 $1,480.. _ 339.60 $1,520.. 351.60

$16.80 17.50 18.10 18.80 19.50 20.20 20.90 21.50 22.20 22.90 23.60 24.30 24.90 25.60 26.60 28.00 29.40 30.70 32.10 33.40 34.80 36.20 37.60 38.00 40.20 41.60 43.00 44.30 46.70 47.00 48.40 49.80 61.10 52.50 64.90 58.40 62.40 66.40 70.40 74.40 78.40 82.40 86.40 90.40 96.40 104.40 112.40 120.40 128.40 137.80 147.80 167.80 167.80 178.10 190.10 202.10 214.10 226.10 238.10 250.10 262.10 274.10 286.10 298.10 310.10 322.10 334.10

$7.60 8.10 8.70 9.30 9.90 10.50 11.10 11.70 12.30 13.00 13.70 14.40 16.00 16.70 16.70 18.10 19.50 20.80 22.20 23.50 24.90 26.30 27.60 29.00 30.30 31.70 33.10 34.40 36.80 37.10 38.50 39.90 41.20 42.60 45.00 48.40 61.80 66.20 58.80 62.80 66.80 70.80 74.80 78.80 84.80 92.80 100.80 108.80 116.80 124.80 133.30 143.30 153.30 163.30 173.30 184.60 196.60 208. 60 220.60 232.60 244.60 256.60 268.60 280.60 292.60 304.60 316. 60

$0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.10 2.20 3.30 4.40 5.60 6.70 7.90 9.10 10.30 11.60 12.80 15.20 18.60 22.00 26.40 28.80 32.20 36.60 39.00 42.40 46.80 60.90 67.80 65.80 73.80 81.80 89,80 97.80 105.80 113.80 121.80 129.80 139.50 149. 60 159. 60 169.50 180.10 192.10 204.10 216.10 228.10 240.10 252.10 264.10

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .70 1.90 3.00 4.10 6.10 9.10 12.10 15.50 18.90 22.30 25.70 29.10 32.50 35.90 41.00 47.80 64.60 62.10 70.10 78.10 86.10 94.10 102.10 110.10 118.10 126.10 134.90 144.90 154.90 164.90 174.90 186.60 198.60 210.60 222.60 234.60 246. 60

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .70 3.60 6.30 9.30 12.40 15.80 19.20 22.60 26.00 31.10 37.90 44.70 51.60 58.40 66.40 74.40 82.40 90.40 98.40 106.40 114.40 122.40 130.40 140.30 150.30 160.30 170.30 181.10 193.10 205.10 217.10 229.10

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .90 3.70 6.60 9.60 12.70 16.10 21.20 28.00 34.80 41.60 48.40 55.20 62.80 70.80 78.80 86.80 94.80 102.80 110.80 118.80 126. 80 135.80 145. 80 155.80 165.80 175.80 187.60 199.60 211. 60

$0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.20 4.00 6.80 11.30 18.00 24.80 31.60 38.40 46.20 52.00 59.10 67.10 75.10 83.10 91.10 99.10 107.10 115.10 123.10 131.20 141.20 151. 20 161.20 171.20 182.10 194.10

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2.80 8.60 14.90 21.70 28.50 35.30 42.10 48.90 55.70 63.40 71.40 79.40 87.40 95.40 103.40 111.40 119.40 127.40 136.60 146.60 156.60 166.60 176.60

357.60 340.10 322.60 305.10 287.60 270.10 2.52.60 235.10 217.60 200.10

182. 60

.30 .90 1.40 2.00 2.60 3.10 3.70 4.20 4.80 5.40 5.90 6.50 7.40 8.60 9.80 11.00 12.30 13.60 15.00 16.30 17.70 19.10 20.40 21.80 23.10 24.60 25.90 27.20 28.60 29.90 31.30 32.70 36.00 38.40 41.80 45.20 48.60 62.00 66.40 59.10 63.10 67.10 73.10 81.10 89.10 97.10 105.10 113.10 121.10 129.10 138. 70 148. 70 158.70 168. 70 179.10 191.10 203.10 215.10 227.10 239.10 251.10 263.10 275.10 287.10 299.10

.30 1.40 2.50 3.60 4.80 5.90 7.10 8.30 9.50 10.70 11.90 13.20 14.60 16.00 17.30 18.70 20.00 21.40 22.70 26.10 28.60 31.90 35.30 38.70 42.10 46.60 48.90 52.30 65.70 61.40 69.40 77.40 85.40 93.40 101.40 109.40 117.40 125.40 134.10 144.10 154.10 164.10 174.10 185.60 197.60 209.60 221.60 233.60 245.60 257.60 269.60 281. 60

n

3)percen t of the excess o ver $1,520 plus$1..'>20 and o ver

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/90

 PUBLIC LAW 89-368-MAR. 15, 1966

54

[80 STAT.

"If the payroll period with respect to an employee is monthly and he is married— And the wages are—

At least-

And the number of withholding exemptions claimed is— 10 or more

But less than— The amount of income tax to be withheld shall be—

$0. $20.. $24.. $28.. $32. $36. $40. $44 $48l $62. $66. $60. $64. $68. $72. $76. $80. $84. $88. $92. $100.. $104$108.. $112.. $116.. $120.. $124.. $128.. $132.. $136.. $140.. $144.. $148.. $152$156.. $160$164.. $172.. $176$180.. $184.. $188.. $192.. $196.. $200.. $204.. $208$212. $216$220.. $224.. $228.. $232.. $236.$240.. $248.. $266.. $264.. $272.. $280.. $288.. $296.. $304.. $312.. $320.. $336. $344. $362.

$16. $20. $24$28. $32$36. $40. $44 $48^ $52$64. $68$72$76$80$84$88$92$100$104. $108$112$116. $120. $124. $128. $132. $136. $140. $144. $148. $152. $156. $160$164. $168. $172. $176. $180. $184. $188. $192. $196.

$212. $216. $220$224.

$240. $248. $256. $264. $272. $280. $288. $296. $304 $312 $320 $328 $336 $344 $352 $360 $368 $376

$0 .20 .70 1.30 1.90 2.40 3.00 3.50 4.10 4.70 6.'20 6.80 6.30 6.90 7.60 8.00 8.60 9.10 9.70 10.30 10.80 11.40 12.00 12.60 13.20 13.80 14.40 16.00 16.60 16.20 16.80 17.40 18.00 18.60 19.20 19.80 20.40 21.00 21.60 22.20 22.80 23.40 24.00 24.60 26.20 25.80 26.40 27.00 27.60 28.20 28.80 29.40 30.00 30.60 31.20 31.80 32.40 33.30 34.50 36.70 36.90 38.10 39.30 40.60 41.70 42.90 44.10 45.30 46.50 47.70 48.90 60.10 61.30 52.60

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .40 1.00 1.50 2.10 2.70 3.20 3.80 4.30 4.90 5.60 6.00 6.60 7.10 7.70 8.30 8.80 9.40 9.90 10.50 11.10 11.60 12.20 12.80 13.40 14. C O 14.60 15.20 15.80 16.40 17.00 17.60 18.20 18.80 19.40 20.00 20.60 21.20 21.80 22.40 23.00 23.60 24.60 25.70 26.90 28.10 29.30 30.60 31.70 32.90 34.10 35.30 36.50 37.70 38.90 40.10 41.30 42.50 43.70

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

.10 .70 1.20 1.80 2.30 2.90 3.50 4.00 4.60 5.10 5.70 6.30 6.80 7.40 7.90 8.50 .30 .90 9.10 1.40 9.60 2.00 10.20 2.60 10.70 11.30 3.10 3.70 11.90 12.50 4.20 4.80 13.10 13.70 5.40 14.30 6.90 14.90 6.50 7.30 15.80 17.00 8.40 18.20 9.60 19.40 10.70 20.60 11.80 21.80 13.00 23.00 14.20 24.20 15.40 25.40 16.60 26.60 17.80 27.80 19. C O 29.00 20.20 30.20 21.40 31.40 22.60 32.60 23.80 33.80 25.00 35.00 1 26.20

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .30 1.40 2.50 3.60 4.80 5.90 7.00 8.10 9.20 10.40 11.60 12.70 13.90 16.10 16.30 17.50

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.10 2.20 3.30 4.40 6.60 6.70 7.80 8.90

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .70

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/91

 80 STAT. ]

55

PUBLIC LAW 89-368-MAR. 15, 1966

"If the payroll period with respect to an employee is monthly and he is married— And the number of withholding exemptions claimed is—

And the wages are— At least—

10 or more

But less than— The amount of income tax to be withheld shall be—

$376. $384. $392. $400. $420. $440. $460. $500.. $620.. $540.. $660.. $580.. $600.. $640.. $720.. $760... $800.$840.. $880-. $920. $960.. $1,000. $1,040. $1,080. $1,120. $1,160. $1,200. $1,240. $1,280. $1,320. $1,360. $1,400$1,440. $1,480. $1,620$1,660$1,600$1,640$1,680$1,720$1,760$1,800. $1,840. $1,880$1,920$1,960$2,000$2,040. $2,080$2,120. $2,160$2,200. $2,240. $2,280. $2,320. $2,360$2,400-

$392.. $400$420.. $440-$460-. $480-$600-. $520.. $540$560-$580-$600-$640-$680-$720$760-$800-$840.$880.. $920$960$1,000 $1,040 $1,080 $1,120 $1,160 $1,200 $1,240 $1,280 $1,320 $1,360 $1,400 $1,440 $1,480 $1,520 $1,560 $1,600 $1,640 $1,680 $1,720 $1,760. $1,800. $1,840 $1,880. $1,920. $1,960. $2,000. $2,040. $2,080. $2,120 $2,160. $2,200. $2,240. $2,280. $2,320. $2,360. $2,400. $2,440

$53.90 55.30 66.70 59.00 62.40 65.80 69.20 72.60 76.00 79.40 82.80 86.20 89.60 94.70 101. 50 108.30 116.30 123.30 131.30 139.30 147.30 156.30 163.30 171.30 179.30 187.30 196.30 203.30 211.30 219.30 227.30 235.30 243.30 251.30 259.30 268.60 278.60 288.60 298.60 308.60 318.60 328.60 338.60 348.60 359.90 371.90 383.90 395.90 407.90 419.90 431.90 443.90

456.90 467.90 479.90

491.90 603.90 515.90 527.90

$44.90 $36.20 46.10 37.40 47.30 38.60 49.40 40.70 52.60 43.70 66.90 46.70 59.30 49.70 62.70 52.80 66.10 66.20 69.60 59.60 72.90 63.00 76.30 66.40 79.70 69.80 84.80 74.90 91.60 81.70 98.40 88.60 105.20 95.30 112.00 102.10 119.70 108.90 127. 70 116.00 135.70 124.00 143. 70 132.00 161. 70 140.00 169.70 148.00 167. 70 166.00 175. 70 164.00 183. 70 172.00 191.70 180.00 199.70 188.00 207. 70 196.00 215. 70 204.00 223.70 212.00 231.70 220.00 239. 70 228.00 247. 70 236.00 265. 70 244.00 264.00 262.00 274.00 260.00 284.00 269.40 294.00 279.40 304.00 289.40 314.00 299.40 324.00 309.40 334.00 319.40 344.00 329.40 354.40 339.40 366.40 349. 40 378.40 360.90 390.40 372.90 402.40 384.90 414.40 396.90 426.40 408.90 438.40 42C.90 450.40 432.90 462.40 444.90 474.40 466.90 486.40 468.90 498.40 480.90 510.40 492.90

$27.40 28.60 29.80 31.90 34.90 37.90 40.90 43.90 46.90 49.90 53.10 56.60 59.90 65.00 71.80 78.60 85.40 92.20 99.00 106.80 112.60 120.30 128.30 136.30 144.30 152.30 160.30 168.30 176.30 184.30 192.30 200.30 208.30 216.30 224.30 232.30 240.30 248.30 266.30 264.80 274.80 284.80 294.80 304.80 314.80 324.80 334.80 344.80 356.40 367.40 379.40 391.40 403.40 415.40 427.40 439.40 451.40 463.40 475.40

$18.70 $10.00 19.90 11.20 21.10 12.30 23.20 14.40 26.20 17.40 29.20 20.40 32.20 23.40 36.20 26.40 38.20 29.40 41.20 32.40 44.20 35.40 47.20 38.40 60.20 41.40 55.10 45.90 61.90 52.00 68.70 68.80 76.60 65.60 82.30 72.40 89.10 79.20 95.90 86.00 102. 70 92.80 109.50 99.60 116. 70 106.40 124. 70 113.20 132. 70 121.00 140.70 129.00 148.70 137.00 156. 70 145.00 164.70 163.00 172.70 161.00 180.70 169.00 188.70 177.00 196. 70 186.00 204.70 193.00 212.70 201.00 220. 70 209.00 228.70 217.00 236. 70 225.00 244.70 233.00 262. 70 241.00 260.70 249.00 270.30 257.00 280.30 265. 70 290.30 275.70 300.30 285. 70 310.30 295. 70 320.30 305.70 330.30 316.70 340.30 326.70 350.30 335.70 361.90 345. 70 373.90 356.40 385.90 368.40 397.90 380.40 409.90 392.40 421.90 404.40 433.90 416.40 445.90 428.40 457.90 440.40

$1.90 3.00 4.10 6.10 8.90 11.70 14.70 17.70 20.70 23.70 26.70 29.70 32.70 37.20 43.20 49.20 65.60 62.40 69.20 76.00 82.80 89.60 96.40 103.20 110.00 117.30 125.30 133.30 141.30 149.30 157.30 166.30 173.30 181.30 189.30 197.30 206.30

213.30 221.30 229.30 237.30 245.30 263.30

261.30 271.10 281.10 291.10 301.10 311.10 321.10 331.10 341.10 351.10 362.90 374.90 386.90 398.90 410.90 422.90

0 0 0 .70 3.60

6.30 9.10 11.90 14.90 17.90 20.90 23.90 28.40 34.40 40.40 46.40 52.50 59.30 66.10 72.90 79.70 86.50 93.30 100.10 106.90 113.70 121. 70 129. 70 137. 70 145.70 153. 70 161. 70 169. 70 177. 70 185. 70 193. 70 201. 70 209.70 217. 70 225. 70 233.70 241. 70 249. 70

0 0 0 0 0 0 .90 3.70 6.60

9.30 12.20 15.20 19.70 25.70 31.70 37.70 43.70 49.70 66.20 63.00 69.80 76.60 83.40 9a 20 97.00 103.80 110.60 118.00 126.00 134.00 142.00 150.00 158.00 166.00 174.00 182.00 190.00 198.00 206.00 214.00 222.00 230.00 238.00 267. 70 246.00 266.50 264.00 276.50 262.00 286. 50 271.90 296.50 281.90 306.50 291.90 316. 50 301.90 326. 50 311.90 336.50 321.90 346. 50 331.90 367.40 341.90 369.40 351.90 381.40 363.90 393.40 376.90 406.40 387.90

$0 0 0 0 0 0 0 0 0 0 1.20 4.00 6.80 11.00 16.90 22.90 28.90 34.90 40.90 46.90 63.10 59.90 66.70 73.60

80.30 87.10 93.90 100.70 107. 50 114.30 122.30 130.30 138.30 146.30 154.30 162.30 170.30 178.30 186.30 194.30 202.30 210.30 218.30 226.30 234.30 242.30 250.30 268.30 267.30 277.30 287.30 297.30 307.30 317.30 327,30 337.30 347.30 368.40 370.40

0 0 0 0 0 0 0 0 0 0 0 0 2.80 8.40 14.20 20.20 26.20 32.20 38.20 44.20 50.20 56.80 63.60 70.40 77.20 84.00 90.80 97.60 104.40 111. 20 118.70 126.70 134.70 142. 70 150.70 158. 70 166.70 174. 70 182.70 190. 70 198. 70 206.70 214. 70 222. 70 230. 70 238. 70 246.70 264.70

262. 80 272. 80 282.80 292.80 302.80 312.80 322.80 332.80 342.80 352.90

30 percent of the excess over $2,440 plus$2,440 and over

533.90 516.40 498.90 481.40 463.90 446.40 428.90 411.40 393.90 376.40

358.90

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/92

 PUBLIC LAW 89-368-MAR. 15, 1966

56

[80 STAT.

"If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is not married— And the wages divided by the number of days in such period are— At least— $0 $.75 $1.00 $1.25 $1.50 $1.75 $2.00 $2.25 $2.50 $2.75 $3.00. $.3.25 .$3.50 $3.75 $4.00 $4.25 $4.50 $4.75 $5.00 •$5.25 $5.50 $5.75 .$6.00 $6.25 $6.50 $6.75 $7.00 $7.25 $7.50 $7.75 $8.00 $8.25 $8.50 $8.75 $9.00 $9.25 $9.50 $9.75 $10.00 $10.50 $11.00 $11.60 $12.00 $12.50 $13.00 $13.50 $14.00 $14.50 $15.00 $15.50 $16.00 $16.50 $17.00 $17.50 $18.00 $18.50 $19.00 $19.50 $20.00 $21.00 $22.00 $23.00 $24.00 $25.00 $26.00 $27.00 ,•828.00 $29.00 .$30.00 $31.00 $32.00 $33.00 $34.00 $36.00 $36.00....
 * 37.00..

But less than—

And the number of withholding exemptions claimed is0

l

2

3

4

5

6

7

8

9

10 or more

The amount of income tax to be withheld shaii be the following amount multiplied by the number of days in such periods-

$0.75 $0 .06 $1.00 $1.25 .10 $1.50 .10 $1.75 .16 $2.00 .20 $2.25 .20 $2.50 .26 $2.75 .30 .$3.00.... .35 .$3.25 .35 $3.50.... .40 $3.75 .45 $4.00.... .50 $4.25-... .55 $4.50.... .60 $4.75.... .60 .65 $5.00-... $5.25 .70 $5.60-... .76 $5.75.... .80 .85 $6.00.... $6.25....90 $6.50-... .90 .95 ,$6.76 1.00 $7.00 1.05 $7.26 $7.50.... 1.10 $7.75...1.15 $8.00..-. 1.20 1.20 ,$8.25 1.26 $8.50-.-$8.75...1.30 1.36 $9.00 $9.25.-. 1.40 1.45 $9.50 1.45 $9.75..-. 1.50 $10.00... 1.60 $10.50... 1.65 $11.00... 1.76 $11.50... $12.00... 1.86 1.95 $12.60... 2.06 $13.00... $ 1 3. 5 0... 2.16 $ 1 4. 0 0... 2.25 $ 1 4. 5 0... 2.35 2.45 $15.00... 2.65 $16.50... 2.65 $16.00... $ 1 6. 5 0... 2.76 $ 1 7. 0 0... 2.85 2.95 $17.50... $ 1 8. 0 0... 3.05 $ 1 8. 5 0. - 3.16 3.26 $19.00... 3.35 $19.50.-$20.00-.. 3.45 $ 2 1. 0 0... 3.60 $ 2 2. 0 0... 3.80 $ 2 3. 0 0... 4.00 4.20 $24.00... $ 2 5. 0 0... 4.40 4.65 $26.00... 4.90 $27.00... 5.15 $28.00... 5.40 $29.00... $ 3 0. 0 0... 5.66 $ 3 1. 0 0... 5.90 $32.00... 6.20 $33.00... 6.60 6.80 $34.00... 7.10 $35.00... 7.40 $36.00... 7.70 $37.00... 8.00 $38.00.-

$0 0 0 0 0 0 0 0 0 .06 .10 .15 .16 .20 .26 .26 .30 .35 .40 .45 .46 .50 .55 .60 .65 .70 .70 .75 .80 .85 .90 .95 1.00 1.00 1.05 1.10 1.15 1.20 1.26 1.35 1.40 1.50 1.60 1.70 1.75 1.85 1.96 2.05 2.15 2.25 2.36 2.45 2.55 2.65 2.75 2.86 2.96 3.05 3.20 3.40 3.60 3.80 4.00 4.20 4.40 4.65 4.90 5.15 5.40 5.65 6.96 6.25 6.65 6.85 7.15 7.45

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .05 .05 .10 .16 .16 .20 .25 .30 .30 .35 .40 .45 .50 .55 .55 .60 .65 .70 .75 .80 .80 .85 .95 1.00 1..10 1.20 1.26 1.36 1.46 1.60 1.60 1.70 1.80 1.85 1.95 2.05 2.15 2.25 2.35 2.45 2.56 2.65 2.80 3.00 3.20 3.40 3.60 3.80 4.00 4.20 4.45 4.70 4.95 6.20 5.45 5.70 5.95 6.25 6.55 6,85

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .06 .10 .10 .16 .20 .20 .26 .30 .35 .35 .40 .45 .50 .55 .60 .70 .75 .85 .95 1.05 1.10 1.20 1.30 1.36 1.45 1.65 1.60 1.70 1.80 1.90 2.00 2.10 2.20 2.30 2.45 2.65 2.85 3.05 3.25 3.45 3.65 3.85 4.05 4.25 4.46 4.70 4.95 5.20 5.45 5.70 6.00 6.30

$0 $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .06 0 0 0 0 .10 0 0 0 0 .15 0 0 0 0 .15 0 0 0 0 .20 0 0 0 0 .25 0 0 0 0 .30 0 0 0 0 .35 .10 0 0 0 .45 .15 0 0 0 .55 .26 0 0 0 .60 .30 .05 0 0 .70 .40 .10 0 0 .80 .46 .15 0 0 .85 .65 .26 0 0 .95 .65 .30 .05 0 1.06 .70 .40 .10 0 1.15 .80 .45 .20 0 1.20 .90 .65 .26 0 1.30 .95 .65 .35 .05 1.40 1.06 .76 .40 .10 1.45 1.15 .80 .50 .20 1.55 1.26 .90 .55 .25 1.65 1.30 1.00 .65 .35 1.70 1.40 1.05 .76 .40 1.80 1.50 1.15 .86 .50 1.90 1.55 1.25 .90 .60 2.06 1.70 1.35 1.05 .70 2.26 1.85 1.56 1.20 .90 2.45 2.05 1.70 1.40 1.05 2.66 2.25 1.90 1.55 1.25 2.86 2.45 2.10 1.70 1.40 3.05 2.65 2.30 1.90 1.66 3.25 2.85 2.50 2.10 1.75 3.45 3.05 2.70 2.30 1.90 3.65 3.25 2.90 2.60 2.10 3.85 3.45 3.10 2.70 2.30 4.06 3.65 3.30 2.90 2.50 4.25 3.85 3.50 3.10 2.70 4.50 4.05 3.70 3.30 2.90 4.76 4.25 3.90 3.50 3.10 5.00 4.50 4.10 3.70 3.30 5.25 4.75 4.30 3.90 3.60 5.50 5.00 4.50 4.10 3.70 .'5.75 1 5.25 1 4.76 1 4.30 3.90

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .05 .15 .20 .30 .40 .66 .75 .90 1.05 1.25 1.40 1.60 1.75 1.90 2.10 2.30 2.50 2.70 2.90 3.10 3.30 3.50 1

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .25 .40 .55 .75 .90 1.10 1.25 1.40 1.60 1.75 1.96 2.15 2.35 2. 56 2.75 2.96 3.16

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/93

 80 STAT. ]

PUBLIC LAW 89-368-MAR. 15, 1966

57

"If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is not married— And the wages divided by the number of days in such period are— At least— $38.00 $39.00 .$40.00 .$41.00 $42.00 $43.00 $44.00 $45.00 .$46.00 $47.00 $48.00 $49.00

But less than—

And the number of withholding exemptions claimed is0

1

2

3

4

5

6

7

8

9

10 or more

The amount of income tax to b e withheld shall be the following amount multiplied by the number of days in such periods—

$39.00__. $8.30 .$40.00 _ _ 8.60 $41.00. __ 8.90 $42.00. „ 9.20 $43.00. __ 9.50 $44.00. _. 9.80 $ 4 5. 0 0... 10.10 $46.00... 10.40 $ 4 7. 0 0... 10.70 $ 4 8. 0 0... 11.00 $49.00... 11.30 $ 5 0. 0 0... 11.60

$7.75 8.05 8.35 8.65 8.95 9.25 9.55 9.85 10.15 10.45 10.75 11.05

$7.15 7.45 7.75 8.05 8.35 8.65 8.95 9.25 9.55 9.85 10.15 10.45

$6.60 6.90 7.20 7.50 7.80 8.10 8.40 8.70 9.00 9.30 9.60 9.90

$6.00 6.30 6.60 6.90 7.20 7.50 7.80 8.10 8.40 8.70 9.00 9.30

$5.50 5.75 6.05 6.35 6.65 6.95 7.25 7.55 7.85 8.15 8.45 8.75

$5.00 5.26 5.50 5.75 6.05 6.35 6.65 6.95 7.25 7.55 7.85 8.15

$4.55 4.80 6.05 5.30 5.65 6.80 6.10 6.40 6.70 7.00 7.30 7.60

$4.10 4.30 4.55 4.80 6.05 5.30 6.55 5.80 6.10 6.40 6.70 7.00

$3.70 3.90 4.10 4.35 4.60 4.85 5.10 6.36 5.60 6.86 6.16 6.45

$3.35 3.65 3.76 3.95 4.16 4.36 4.60 4.85 5.10 5.35 5.60 5.85

7.16

6.60

6.00

30 percent of the excess over $50 plus— 11.75

$50 and ovei

11.20

10.60

10.05

9.45

8.90

8.30

7.75

"If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is married— And the wages divided by the number of days in such period are^ At least— .$0 $0.75 $1.00 $1.25 $1.50 $1.76 $2.00. $2.25 .$2.50 $2.75 $3.00 .$3.25 •$3.50 .$3.75 .$4.00 $4.25 .$4.50 $4.75 .$5.00 $5.25 .$5.50 $5.75 $6.00 $6.25 $6.50 .$6.75 .$7.00 •$7.25 •$7.50 $7.75 $8.00 •$8.25 $8.50 .$8.75 $9.00 $9.25 $9.50 $9.75 $10.00 $10.50 $11.00 $11.50 $12.00 $12.50 $13.00 $13.5

But less than—

And the number of withholding exemptions claimed i s 0

1

2

3

4

5

6

7

8

9

10 or more

The a mount 0 f income tax to b e withheld shall be the following a m ount mtiltiplied by t he number of days in f such periods—

$0.75 $0 $1.00 .05 $1.25 .10 $1.60 .10 $1.75 .15 $2.00 .20 $2.25 .20 $2.50 .26 $2.76 .30 $3.00 .35 $3.25 .35 $3.50 .40 $3.75.-.. .45 $4.00 .45 $4.25.... .50 $4.50.... .56 $4.75 .60 $5.00 .60 ,$5.25 .65 $5.50 .70 $5.75 .75 $6.00,-.. .75 $6.25 .80 $6.50... .85 $6.75 .90 $7.00 .90 $7.25 .95 $7.50-... 1.00 $7.75 1.05 $8.00 1.05 $8.25 1.10 $8.50 1.15 $8.75 1.20 $9.00 1.20 $9.25.... 1.25 $9.50... 1.30 $9.75 1.35 $10.00. - . 1.35 $10.50.. 1.45 $11.00... 1.50 $11.50... 1.60 $12.00... 1.65 $12.50... 1.75 $13.00... L80 $13.50... 1.90 $14.00.-2.00

$0 0 0 0 0 0 0 0 0 .05 0 .10 0 .15 0 .15 0 .20 0 .25 0 .25 0 .30 .05 .35 .05 .35 .10 .40 .15 .45 .15 .50 .20 .50 .25 .55 .30 .60 .30 .65 .35 .65 .40 .70 .40 .75 .45 .80 .50 .80 .55 .85 .55 .90 .60 .95 .65 .95 .70 1.00 .70 1.05 .75 1.10 .80 1.15 .85 1.20 .95 1.30 1.00 1.35 1.10 1.45 1.15 1. 5 0, 1.25 1.60 1.30 1.65 1.40

$0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .05 .10 .10 .15 .20 .20 .25 .30 .35 .35 .40 .45 .45 .50 .56 .65 .70 .80 .85 .95 1.00 1.10

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .05 .10 .15 .15 .20 .25 .30 .35 .45 .50 .60 .65 .75 .80

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .10 .15 .25 .30 .35 .45 .50

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .05 .10 .15 .25

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/94

 58

PUBLIC LAW 89-368-MAR. 15, 1966

[80 STAT.

"If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period and he is married— And the wages divided by the number of days in such period are—

10 or more

But less than—

The amount of income tax to b e withheld shall b e the following amount multiplied by the number of days in such periods—

$14.50-. $15.00$15.50$16.00-. $16.50$17.00-. $17.50-. $18.00-. $18.50$19.00$19.50-. $20.00-. $21.00-. $22.00-. $23.00-. $24.00-$25.00-. $26.00.. $27.00_. $28.00.. $29.00.. $30.00. $31.00.. $32.00. $33.00.. $34.00.. $35.00-. $36.00.. $37.00.. $38.00.. $39.00.. $40.00.. $41.00.. $42.00.. $43.00.. $44.00.. $45.00.. $46.00.. $47.00.. $48.00.. $49.00.. $50.00-. $51.00.. $62.00.. $53.00-. $64.00.. $55.00.. $66.00.. $67.00.. $58.00.. $59.00.. $60.00.. $61.00.. $62.00.. $63.00.. $64.00.. $65.00.. $66.00.. $67.00.. $68.00-. $69.00.. $70.00.. $71.00.. $72.00-. $73.00-. $74.00.. $75.00.. $76.00-. $77.00. $78.00- $79.00.. $80.00.-

$2. 05 2.15 2.25 2.36 2.40 2.50 2.60 2.65 2.75 2.85 2.90 3.00 3.15 3.30 3.45 3.65 3.86 4.06 4.25 4.45 4.66 4.85 5.05 5.26 5.45 5.65 5.85 6.05 6.25 6.45 6.66 6.86 7.06 7.26 7.46 7.66 7.86 8.06 8.26 8.45 8.65 8.90 9.15 9.40 9.65 9.90 10.15 10.40 10.65 10.90 11.15 11.40 11.65 11.96 12.25 12.55 12.85 13.16 13.46 13.76 14.05 14.35 14.65 14.96 16.25 15.56 16.86 16.16 16. 45 16.75 17.05 17.35

At least— $14.00 $14.50 $15.00 $15.50 $16.00 $16.50 $17.00 $17.50 $18.00 $18.50 $19.00 $19.50 $20.00 $21.00 $22.00 $23.00 $24.00 $25.00 $26.00 $27.00 $28.00 $29.00 $30.00 $31.00 $32.00 $33.00 $34.00 $35.00 $36.00 $37.00 $38.00 $39.00 $40.00 $41.00 $42.00 $43.00 $44.00 $45.00 $46.00 $47.00 $48.00 $49.00 $50.00 $51.00 $52.00 $53.00 $54.00 $55.00 $56.00 $57.00 $58.00 $59.00 $60.00 $61.00 .$62.00 $63.00 $64.00 $65.00 $66.00 $67.00 $68 00 $69.00 $70.00 $71.00 $72.00 $73.00 $74.00 $75.00 $76.00 $77.00 $78.00 $79.00

And the number of withholding exemptions claimed i s -

$1. 75 1.85 1.90 2.00 2.10 2.15 2.26 2.35 2.45 2.50 2.60 2.70 2.80 3.00 3.15 3.30 3.50 3.65 3.86 4.06 4.26 4.46 4.65 4.86 5.06 5.25 5.45 6.65 6.85 6.05 6.25 6.45 6.66 6.86 7.05 7.26 7.46 7.65 7.85 8.05 8.26 8.45 8.66 8.90 9.16 9.40 9.66 9.90 10.15 10.40 10.65 10.90 11.15 11.40 11.65 11.95 12.26 12.65 12.85 13.16 13.46 13.75 14.05 14.35 14.66 14.96 15.25 15.55 15. 86 16.16 16.45 16. 75

$1.45 1.55 1.60 1.70 1.76 1.86 1.96 2.00 2.10 2.20 2.25 2.35 2.50 2.65 2.80 3.00 3.15 3.35 3.50 3.66 3.85 4.06 4.25 4.46 4.66 4.85 5.05 6.25 6.45 5.65 6.86 6.05 6.25 6.45 6,65 6.85 7.05 7.26 7.45 7.66 7.85 8.06 8.26 8.46 8.66 8.90 9.16 9.40 9.65 9.90 10.15 10.40 10.65 10.90 11.16 11.40 11.70 12.00 12.30 12.60 12.90 13.20 13.50 13.80 14.10 14.40 14.70 16.00 16.30 15.60 15.90 16.20

$1.15 1.26 1.30 1.40 1.45 1.55 1.60 1.70 1.75 1.85 1.95 2.05 2.15 2.35 2.60 2.65 2.85 3.00 3.20 3.35 3.50 3.70 3.90 4.10 4.30 4.60 4.70 4.90 5.10 5.30 5.60 6.70 6.90 6.10 6.30 6.50 6.70 6.90 7.10 7.30 7.50 7.70 7.90 8.10 8.30 8.50 8.70 8.95 9.20 9.45 9.70 9.95 10.20 10.45 10.70 10.95 11.20 11.46 11.70 12.00 12.30 12.60 12.90 13.20 13.50 13.80 14.10 14.40 14.70 16.00 15.30 15.60

$0.90 .95 1.05 1.10 1.20 1.25 1.36 1.40 1.60 1.65 1.65 1.70 1.85 2.00 2.16 2.35 2.50 2.70 2.85 3.00 3.20 3.35 3.56 3.70 3.90 4.10 4.30 4.50 4.70 4.90 6.10 6.30 6.60 5.70 5.90 6.10 6.30 6.60 6.70 6.90 7.10 7.30 7.60 7.70 7.90 8.10 8.30 8.50 8.70 8.95 9.20 9.45 9.70 9.96 10.20 10.46 10.70 10.95 11.20 11.46 11.75 12.05 12.35 12.65 12.95 13.25 13.55 13.85 14.15 14.45 14.75 15.05

$0.60 .65 .75 .80 .90 .95 1.05 1.10 1.20 1.25 1.35 1.40 1.55 1.70 1.85 2.00 2.20 2.35 2.50 2.70 2.85 3.05 3.20 3.35 3.55 3.70 3.90 4.10 4.30 4.50 4.70 4.90 5.10 5.30 5.50 5.70 5.90 6.10 6.30 6.50 6.70 6.90 7.10 7.30 7.50 7.70 7.90 8.10 8.30 8.50 8.75 9.00 9.25 9.50 9.75 10.00 10.26 10.50 10.75 11.00 11.25 11.50 11.75 12.05 12.36 12.65 12.95 13.25 13.55 13.85 14.15 14.45

$0.30 .40 .45 .56 .60 .70 .75 .85 .90 1.00 1.05 1.15 1.26 1.40 1,66 1.70 1.85 2.05 2.20 2.36 2.65 2.70 2.90 3.06 3.20 3.40 3.56 3.75 3.90 4.10 4.30 4.50 4.70 4.90 5.10 6.30 6.60 5.70 5.90 6.10 6.30 6.60 6.70 6.90 7.10 7.30 7.60 7.70 7.90 8.10 8.30 8.50 8.75 9.00 9.25 9.50 9.75 10.00 10.26 10.60 10.75 11.00 11.26 11.60 11.80 12.10 12.40 12.70 13.00 13.30 13.60 13.90

$0.05 .10 .20 .25 .30 .40 .45 .66 .60 .70 .75 .85 .95 1.10 1.25 1.40 1.56 1.70 1.85 2.06 2.20 2.40 2.65 2.70 2.90 3.05 3.25 3.40 3.55 3.75 3.95 4.15 4.36 4.56 4.76 4.95 6.15 5.35 5.56 5.76 5.95 6.15 6,35 6.56 6.75 6.95 7.15 7.36 7.65 7.75 7.95 8.15 8.35 8.55 8.75 9.00 9.25 9.50 9.76 10.00 10.25 10.50 10.76 11.00 11.25 11.50 11.80 12.10 12.40 12.70 13.00 13.30

$0 0 0 0 .05 .10 .20 .25 .35 .40 .50 .55 .65 .80 .96 1.10 1.25 1.40 1.55 1.70 1.90 2.05 2.25 2.40 2.55 2.76 2.90 3.10 3.25 3.40 3.60 3.75 3.95 4.15 4.35 4.55 4.75 4.95 5.15 5.35 5.55 5.75 6.95 6.15 6.35 6.55 6.75 6.95 7.16 7.35 7.56 7.75 7.95 8.15 8.36 8.55 8.80 9.05 9.30 9.55 9.80 10.05 10.30 10.65 10.80 11.05 11.30 11.55 11.85 12.15 12.45 12.75

$0 0 0 0 0 0 0 0 .05 .15 .20 .26 .40 .66 .70 .85 1,00 1.16 1.30 1.46 1.60 1.75 1.90 2.06 2.25 2.40 2.60 2.76 2.90 3.10 3.26 3.46 3.60 3.75 3.95 4.15 4.35 4.56 4.76 4.96 5.15 5.35 5.55 5.75 5.95 6.15 6.35 6.56 6.76 6.95 7.15 7.35 7.55 7.75 7.95 8.15 8.36 8.55 8.80 9.05 9.30 9.56 9.80 10.06 10.30 10.55 10.80 11.05 11.30 11.55 11.86 12.15

$0 0 0 0 0 0 0 0 0 0 0 0 .10 .25 .40 .55 .70 .85 1.00 1.15 1.30 1.45 1.60 1.75 1.90 2.10 2.25 2.40 2.60 2.75 2.95 3.10 3.25 3.45 3.60 3.80 4.00 4.20 4.40 4.60 4.80 5.00 6.20 .5,40 5.60 5.80 6.00 6.20 6.40 6.60 6.80 7.00 7.20 7.40 7.60 7.80 8.00 8.20 8.40 8.60 8.85 9.10 9.36 9.60 9.85 10.10 10.35 10.60 10.85 11.10 11.35 11.60

12.90

12.30

11.75"

30 percent of the excess over $80 p l u s I and over.

17.60

16.90

16.35

15.75

15.20

14.60

14.05

13.45

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/95

 80 STAT.]

PUBLIC LAW 8 9 - 3 6 8 - M A R. 15, 1966

(d) DISCLOSURE OF MARITAL STATUS; DETERMINATION OF JVL^RITAL STATUS; TREATMENT OF SURVIVING SPOUSE.—Section 3402 (relating

59

26 USC^*34oY'

to income tax collected at source) is amended by adding at the end thereof the following new subsection: "(1) DETERMINATION AND DISCLOSURE OF MARITAL STATUS.— " (1) DETERMINATION OF STATUS BY EMPLOY1':R.—For purposes

of applying the tables in subsections (a) and (c) to a payment of wages, the employer shall treat the employee as a single person unless there is in effect with respect to such payment of wages a withholding exemption certificate furnished to the employer by the employee after the date of the enactment of this subsection indicating that the employee is married. "(2) DISCLOSURE OF STATUS BY EMPLOYEE.—An employee shall be entitled to furnish the employer with a withholding exemption certificate indicating he is married only if, on the day of such furnishing, he is married (determined with the application of the rules m paragraph (3)). An employee whose marital status changes from married to single shall, at such time as the Secretary or his delegate may by regulations prescribe, furnish the employer with a new withholding exemption certificate.

Ante, p p. 38, 4 1.

"(3) DETERMINATION OF MARITAL STATUS.—For purposes of

paragraph (2), an employee shall on any day be considered— " (A) as not married, if (i) he is legally separated from his spouse under a decree of divorce or separate maintenance, or (li) either he or his spouse is, or on any preceding day within the calendar year was, a nonresident alien; or " (B) as married, if (i) his spouse (other than a spouse referred to in subparagraph (A)) died within the portion of his taxable year which precedes such day, or (ii) his spouse died during one of the two taxable years immediately preceding the current taxable year and, on the basis of facts existing at the beginning of such day, the employee reasonably expects, ,at the close of his taxable year, to be a surviving spouse (as defined in section 2(b)). " 6 8A stat (e) WITHHOLDING ALLOWANCES FOR ITEMIZED DEDUCTIONS.—

(1) ALLOWANCE.—Section 3402(f)(1) (relating to withholding exemptions) is amended— (A) by striking out "and" at the end of subparagraph (D), (B) by striking out the period at the end of subparagraph (E) and inserting in lieu thereof "; and", and (C) by adding at the end thereof the following new subparagraph: " (F) any allowance to which he is entitled under subsection (m), but only if his spouse does not have in effect a withhokling exemption certificate claiming such allowance." (2) WITHHOLDING ALLOWANCES BASED ON ITEMIZED DEDUC-

TIONS.—Section 3402 (relating to income tax collected at source) is amended by adding at the end thereof the following new subsection: " (m) WITHHOLDING ALLOWANCES BASED ON ITEMIZED DEDUCTIONS.— "(1) GENERAL RULE.—An employee shall be entitled to with-

holding allowances under this subsection with respect to a payment of wages in a number equal to the number determined by dividing by $700 the excess of— " (A) his estimated itemized deductions, over " (B) an amount equal to the sum of 10 percent of the first $7,500 of his estimated wages and 17 X)ercent of the remainder of his estimated wages.

26 USC 2.

�


text:
Page:United States Statutes at Large Volume 80 Part 1.djvu/96

 60

26'us*cVi388 78 Stat. 23. '

26 USC 1-1563.

PUBLIC LAW 89-368-MAR. 15, 1966

[80 STAT.

For purposes of this subsection, fractional numbers shall not be taken into account. " (2) DEFINITIONS.—For purposes of this subsection— " (A) ESTIMATED ITEMIZED DEDUCTIONS.—The term 'estimated itemized deductions' means the aggregate amount which he reasonably expects will be allowable as deductions under chapter 1 (other than the deductions referred to in sections 141 and 151 and other than the deductions required to be taken into account in determining adjusted gross income under section 62) for the estimation year. I n no case shall such aggregate amount be greater than (i) the amount of such deductions shown on his return of tax under subtitle A for the taxable year preceding the estimation year, or (ii) in the case of an employee who did not show such deductions on his return for such preceding taxable year, an amount equal to the lesser of $1,000 or 10 percent of the wages shown on his return for such preceding taxable year. " (B) ESTIMATED WAGES.—The term 'estimated wages' means the aggregate amount which he reasonably expects will constitute wages for the estimation year. I n no case shall such aggregate amount be less than the amount of wages shown on his return for the taxable year preceding the estimation year. " (C) ESTIMATION YEAR.—In the case of an employee who files his return on the basis of a calendar year, the term 'estimation year' means— "(i) with respect to payments of wages after April 30 and on or before December 31 of any calendar year, such calendar year, and "(ii) with respect to payments of wages on or after January 1 and before May 1 of any calendar year, the preceding calendar year (except that with respect to an exemption certificate furnished by an employee after he has filed his return for the preceding calendar year, such term means the current calendar year). In the case of an employee who files his return on a basis other than the calendar year, his estimation year, and the amounts deducted and withheld to be governed by such estimation year, shall be determined under regulations prescribed by the Secretary or his delegate. "(3)

S P E C I A L RULES.— " (A) MARRIED INDIVIDUALS.—The

number of withholding allowances to which a husband and wife are entitled under this subsection shall be determined on the basis of their combined wages and deductions. This subparagraph shall not apply to a husband and wife who filed separate returns for the taxable year preceding the estimation year and who reasonably expect to file separate returns for the estimation year. " (B) O N L Y ONE CERTIFICATE TO BE IN EFFECT.—In the case of any employee, withholding allowances under this subsection may not be claimed with more than one employer at any one time. " (C) TERMINATION or EFFECTIVENESS.—In the case of an employee who files his return on the basis of a calendar year, that portion of a withholding exemption certificate which relates to allowances under this subsection shall not be effective with respect to payments of wages after the first April 30 following the close of the estimation year on which it is based.

�