TAX TREATMENT IN CASE OF HEAD OF HOUSEHOLD.

SEC. 301. TAX TREATMENT IN CASE OF HEAD OF HOUSEHOLD. (a) Surtax in Case of Head of Household.—Section 12 (c) is hereby amended to read as follows: “(c) Rates of Surtax—Head of Household.— “(1) Taxable years beginning after October 31, 1951, and before January 1, 1854.—In the case of taxable years beginning after October 31, 1951, and before January 1, 1954, there shall be levied, collected, and paid for each taxable year upon the surtax net income of every individual who is the head of a household the surtax shown in the following table: “If the surtax net income is: The surtax shall be: Not over 12,000 19.2% of the surtax net income. Over $2,000 but not over $4,000 $384, plus 20.4% of excess over $2,000. Over $4,000 but not over $6,000 $702, plus 24% of excess over $4,000. Over $6,000 but not over $8,000 $1,272, plus 26% of excess over $6,000. Over $8,000 but not over $10,000 $1,792, plus 31% of excess over $8,000. Over $10,000 but not over $12,000 $2,412, plus 32% of excels over $10,000. Over $12,000 but not over $14,000 $3,052, plus 38% of excess over $12,000. Over $14,000 but not over $16,000 $3,812, plus 41% of excess over $14,000. Over $16,000 but not over $18,000 $4,632, plus 44% of excess over $16,000. Over $18,000 but not over $20,000 $5,512, plus 45% of excess over $18,000. Over $20,000 but not over $22,000 $6,412, plus 49% of excess over $20,000. Over $22,000 but not over $24,000 $7,392, plus 51% of excess over $22,000. Over $24,000 but not over $28,000 $8,412, plus 54% of excess over $24,000. 65 Stat. 481 “If the surtax net income is: The surtax shall be : Over $28,000 but not over $32,000 $10,572, plus 57% of excess over $28,000. Over $32.000 but not over $38,000 $12,852, plus 80% of excess over $32,000. Over $38,000 but not over $44,000 $16,452, plus 63% of excess over $38,000. Over $44,000 but not over $50,000 $20,232, plus 68% of excess over $44,000. Over $50,000 but not over $60,000 $24,312, plus 69% of excess over $50,000. Over $60,000 but not over $70,000 $31,212, plus 70% of excess over $60,000. Over $70,000 but not over $80,000 $38,212, plus 74% of excess over $70,000. Over $80,000 but not over $90,000 $45,612, pins 76% of excess over $80,000. Over $90,000 but not over $100,000 $53,212, plus 78% of excess over $90,000. Over $100,000 but not over $150,000 $61,012, plus 82% of excess over $160,000. Over $150,000 but not over $200,000 $102,012, plus 85% of excess over $150,000. Over $200,000 but not over $300,000 $144,512, plus 88% of excess over $200,000. Over $300,000 $232,512, plus 89% of excess over $300,000. “(2) Taxable years beginning after December 31, 1953.—In the case of taxable years beginning after December 31, 1953, there shall be levied, collected, and paid for each taxable year upon the surtax net income of every individual who is the head of a household the surtax shown in the following table: “If the surtax net income is: The surtax shall be: Not over $2,000 17% of the surtax net income. Over $2,000 but not over $4,000 $340, plus 18% of excess over $2,000. Over $4,000 but not over $6,000 $700, plus 21% of excess over $4,000. Over $6,000 but not over $8,000 $1,120, plus 23% of excess over $6,000. Over $8,000 but not over $10,000 $1,580, plus 27% of excess over $8,000. Over $10,000 but not over $12,000 $2,120, plus 29% of excess over $10,000. Over $12,000 but not over $14,000 $2,700, plus 33% of excess over $12,000. Over $14,000 but not over $16,000 $3,360, plus 36% of excess over $14,000. Over $16,000 but not over $18,000 $4,080, plus 39% of excess over $16,000. Over $18,000 but not over $20,000 $4,860, plus 40% of excess over $18,000. Over $20,000 but not over $22,000 $5,660, plus 44% of excess over $20,000. Over $22,000 but not over $24,000 $6,540, plus 46% of excess over $22,000. Over $24,000 but not over $28,000 $7,460, plus 49% of excess over $24,000. Over $28,000 but not over $32,000 $9,420, plus 51% of excess over $28,000. Over $32,000 but not over $38,000 $11,460, plus 55% of excess over $32,000. Over $38,000 but not over $44,000 $14,760, plus 59% of excess over $38,000. Over $44,000 but not over $50,000 $18,300, plus 63% of excess over $44,000. Over $50,000 but not over $60,000 $22,080, plus 65% of excess over $50,000. Over $60,000 but not over $70,000 $28,580, plus 68% of excess over $60,000. Over $70,000 but not over $80,000 $35,380, plus 71% of excess over $70,000. 65 Stat. 482 “If the surtax net income is: The surtax shall be: Over $80,000 but not over $90,000 $42,480, plus 73% of excess over $80,000. Over $90,000 but not over $100,000 $40,780, plus 77% of excess over $90,000. Over $100,000 but not over $150,000 $57,480, plus 80% of excess over $100,000. Over $150,000 but not over $200,000 $97,480, plus 84% of excess over $150,000. Over $200,000 but not over $300,000 $139,480, plus 87% of excess over $200,000. Over $300,000 $226,480, plus 88% of excess over $300,000. “(3) Definition of head of household.—For the purposes of this chapter, an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year and maintains as his home a household which constitutes for such taxable year the principal place of abode, as a member of such household, of: “(A) A son, stepson, daughter, or stepdaughter of the taxpayer, or a descendant of a son or daughter of the taxpayer, but if such son, stepson, daughter, stepdaughter, or descendant is married at the close of the taxpayer’s taxable year, only if the taxpayer is entitled to an exemption for the taxable year for such person under section 25 (b); or “(B) Any other person who is a dependent of the taxpayer, if the taxpayer is entitled to an exemption for the taxable year for such person under section 25 (b). An individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual. “(4) Determination of status.— For the purposes of this subsection— “(A) a legally adopted child of a person shall be considered a child of such person by blood; “(B) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married; “(C) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and “(D) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (C)) died during the taxable year. “(5) Nonresident alien.—For the purposes of this chapter a taxpayer shall in no case be considered a head of a household if at any time during the taxable year he is a nonresident alien.” (b) Computation of Tax by Collector.— (1) Section 51 (f) (1) (relating to tax computed by collector in case of wage earners) is hereby amended by adding at the end thereof the following: “In the case of a head of a household electing the benefits of this subsection, the tax shall be computed by the collector under Supplement T without regard to the taxpayer’s status as head of a household.” (2) Section 402 (relating to effect of election to pay the tax imposed by Supplement T) is hereby amended by adding at the end thereof the following: “In the case of a head of a household electing to have his tax computed by the collector pursuant to the 65 Stat. 483 provisions of section 51 (f), the tax imposed by section 400 shall be computed without regard to the status of the taxpayer as a head of a household.” (c) Effective Date.—The amendments made by this section shall be applicable only with respect to taxable years beginning after October 31, 1951.