OPTIONAL TAX IF ADJUSTED GROSS INCOME IS LESS THAN $5,000.

SEC. 301. OPTIONAL TAX IF ADJUSTED GROSS INCOME IS LESS THAN $5,000. (a) Optional Tax.—Section 3 (relating to optional tax if adjusted gross income is less than $5,000) is amended to read as follows: “SEC. 3. OPTIONAL TAX IF ADJUSTED GROSS INCOME IS LESS THAN $5,000. “(a) Taxable Years Beginning In 1964.—In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year beginning on or after January 1, 1964, and before January 1, 1965, on the taxable income of every individual whose adjusted gross income 78 Stat. 130for such year is less than $5,000 and who has elected for such year to pay the tax imposed by this section, a tax as follows: “Table I—Single Person—NOT Head of Household “Taxable Years Beginning in 1964 If adjusted gross And the number of If adjusted gross And the number of exemptions is— income is— exemptions is— income is— 1 2 3 4 or 1 2 3 4 5 6 7 or At But less more At But less more least than least than The tax is— The tax is— $0 $900 $0 $0 $0 $0 $2,450 $2,475 $261 $140 $26 $0 $0 $0 $0 900 925 2 0 0 0 2,475 2,500 266 144 30 0 0 0 0 925 950 6 0 0 0 2,500 2,525 270 148 34 0 0 0 0 950 975 10 0 0 0 2,525 2,550 275 152 38 0 0 0 0 975 1,000 14 0 0 0 2,550 2,575 279 156 42 0 0 0 0 1,000 1,025 18 0 0 0 2,575 2,600 284 160 46 0 0 0 0 1,025 1,050 22 0 0 0 2,600 2,625 288 165 50 0 0 0 0 1,050 1,075 26 0 0 0 2,625 2,650 293 169 54 0 0 0 0 1,075 1,100 30 0 0 0 2,650 2,675 297 173 58 0 0 0 0 1,100 1,125 34 0 0 0 2,675 2,700 302 178 62 0 0 0 0 1,125 1,150 38 0 0 0 2,700 2,725 306 182 66 0 0 0 0 1,150 1,175 42 0 0 0 2,725 2,750 311 187 70 0 0 0 0 1,175 1,200 46 0 0 0 2,750 2,775 315 191 74 0 0 0 0 1,200 1,225 50 0 0 0 2,775 2,800 320 195 78 0 0 0 0 1,225 1,250 54 0 0 0 2,800 2,825 324 200 82 0 0 0 0 1,250 1,275 58 0 0 0 2,825 2,850 329 204 86 0 0 0 0 1,275 1,300 62 0 0 0 2,850 2,875 333 208 90 0 0 0 0 1,300 1,325 66 0 0 0 2,875 2,900 338 213 94 0 0 0 0 1,325 1,350 70 0 0 0 2,900 2,925 343 217 99 0 0 0 0 1,350 1,375 74 0 0 0 2,925 2,950 348 222 103 0 0 0 0 1,375 1,400 78 0 0 0 2,950 2,975 353 226 107 0 0 0 0 1,400 1,425 82 0 0 0 2,975 3,000 358 230 111 0 0 0 0 1,425 1,450 86 0 0 0 3,000 3,050 365 237 117 4 0 0 0 1,450 1,475 90 0 0 0 3,050 3,100 374 246 125 12 0 0 0 1,475 1,500 94 0 0 0 3,100 3,150 383 255 134 20 0 0 0 1,500 1,525 99 0 0 0 3,150 3,200 392 264 142 28 0 0 0 1,525 1,550 103 0 0 0 3,200 3,250 401 273 150 36 0 0 0 1,550 1,675 107 0 0 0 3,250 3,300 410 282 158 44 0 0 0 1,575 1,600 111 0 0 0 3,300 3,350 419 291 167 52 0 0 0 1,600 1,625 115 2 0 0 3,350 3,400 428 300 176 60 0 0 0 1,625 1,650 119 6 0 0 3,400 3,450 437 309 184 68 0 0 0 1,650 1,675 123 10 0 0 3,450 3,500 446 318 193 76 0 0 0 1,675 1,700 127 14 0 0 3,500 3,550 455 327 202 84 0 0 0 1,700 1,725 132 18 0 0 3,550 3,600 464 336 211 92 0 0 0 1,725 1,760 136 22 0 0 3,600 3,650 473 345 219 101 0 0 0 1,750 1,775 140 26 0 0 3,650 3,700 482 355 228 109 0 0 0 1,775 1,800 144 30 0 0 3,700 3,750 491 365 237 117 4 0 0 1,800 1,825 148 34 0 0 3,750 3,800 500 375 246 125 12 0 0 1,825 1,850 152 38 0 0 3,800 3,850 509 385 255 134 20 0 0 1,850 1,875 156 42 0 0 3,850 3,900 518 395 264 142 28 0 0 1,875 1,900 160 46 0 0 3,900 3,960 527 405 273 150 36 0 0 1,900 1,925 165 50 0 0 3,950 4,000 536 415 282 158 44 0 0 1,925 1,950 169 54 0 0 4,000 4,050 545 425 291 167 52 0 0 1,950 1,975 173 58 0 0 4,050 4,100 554 434 300 176 60 0 0 1,975 2,000 178 62 0 0 4,100 4,150 563 443 309 184 68 0 0 2,000 2,025 182 66 0 0 4,150 4,300 572 452 318 193 76 0 0 2,025 2,050 187 70 0 0 4,200 4,250 581 461 327 202 84 0 0 2,050 2,075 191 74 0 0 4,250 4,300 500 470 336 211 92 0 0 2,075 2,100 195 78 0 0 4,300 4,350 599 479 345 219 101 0 0 2,100 2,125 200 82 0 0 4,350 4,400 608 488 355 228 109 0 0 2,125 2,150 204 86 0 0 4,400 4,450 617 497 365 237 117 4 0 2,150 2,175 208 90 0 0 4,450 4,500 626 506 375 246 125 12 0 2,175 2,300 213 94 0 0 4,500 4,550 635 515 385 255 134 20 0 2,200 2,225 217 99 0 0 4,550 4,600 644 524 395 264 142 28 0 2,225 2,250 222 103 0 0 4,600 4,650 653 533 405 273 150 36 0 2,250 2,275 226 107 0 0 4,650 4,700 662 542 415 282 158 44 0 2,275 2,300 230 111 0 0 4,700 4,750 671 551 425 291 167 52 0 2,300 2,325 235 115 2 0 4,750 4,800 680 560 435 300 176 60 0 2,325 2,350 239 119 6 0 4,800 4,850 689 569 445 309 184 68 0 2,350 2,375 243 123 10 0 4,850 4,900 698 678 455 318 193 76 0 2,375 2,400 248 127 14 0 4,900 4,950 707 587 465 327 202 84 0 2,400 2,425 252 132 18 0 4,950 5,000 716 596 475 336 211 92 0 2,425 2,450 257 136 22 0 78 Stat. 131 “Table II—Head of Household “Taxable Years Beginning in 1964 If adjusted gross And the number of If adjusted gross And the number of exemptions is— income is— exemptions is— income is— 1 2 3 4 or 1 2 3 4 5 6 7 or At But less more At But less more least than least than The tax is— The tax is— $0 $900 $0 $0 $0 $0 $2,450 $475 $258 $138 $26 $0 $0 $0 $0 900 925 2 0 0 0 2,475 2,500 263 142 30 0 0 0 0 925 950 6 0 0 0 2,500 2,525 267 146 34 0 0 0 0 950 975 10 0 0 0 2,525 2,550 272 150 38 0 0 0 0 975 1,000 14 0 0 0 2,550 2,575 276 154 42 0 0 0 0 1,000 1,025 18 0 0 0 2,575 2,600 280 158 46 0 0 0 0 1,025 1,050 22 0 0 0 2,600 2,625 285 162 50 0 0 0 0 1,050 1,075 20 0 0 0 2,626 2,650 289 167 54 0 0 0 0 1,075 1,100 30 0 0 0 2,650 2,675 293 171 58 0 0 0 0 1,100 1,125 34 0 0 0 2,675 2,700 298 175 62 0 0 0 0 1,125 1,150 38 0 0 0 2,700 2,725 302 180 66 0 0 0 0 1,150 1,175 42 0 0 0 2,725 2,750 307 184 70 0 0 0 0 1,175 1,200 46 0 0 0 2,750 2,775 311 188 74 0 0 0 0 1,200 1,225 50 0 0 0 2,775 2,800 315 193 78 0 0 0 0 1,225 1,250 54 0 0 0 2,800 2,825 320 197 82 0 0 0 0 1,250 1,275 58 0 0 0 2,825 2 830 324 202 86 0 0 0 0 1,275 1,300 62 0 0 0 2,850 2,875 328 206 90 0 0 0 0 1,300 1,325 66 0 0 0 2,875 2,900 333 210 94 0 0 0 0 1,325 1,350 70 0 0 0 2,900 2,925 337 215 98 0 0 0 0 1,350 1,375 74 0 0 0 2,926 2,950 342 219 102 0 0 0 0 1,375 1,400 78 0 0 0 2,950 2,975 347 223 106 0 0 0 0 1,400 1,425 82 0 0 0 2,975 3,000 352 228 110 0 0 0 0 1,425 1,450 86 0 0 0 3,000 3,050 358 234 116 4 0 0 0 1,450 1,475 90 0 0 0 3,050 3,100 367 243 121 12 0 0 0 1,475 1,500 94 0 0 0 3,100 3,150 375 252 132 20 0 0 0 1,500 1,525 98 0 0 0 3,150 3,200 384 261 140 28 0 0 0 1,525 1,550 102 0 0 0 3,200 3,250 392 269 148 36 0 0 0 1,550 1,575 106 0 0 0 3,250 3,300 401 278 156 44 0 0 0 1,575 1,000 110 0 0 0 3,300 3,350 410 287 164 52 0 0 0 1,500 1,625 114 2 0 0 3,350 3,400 418 298 173 60 0 0 0 1,625 1,650 118 6 0 0 3,400 3,450 427 304 182 68 0 0 0 1,650 1,675 122 10 0 0 3,450 3,500 435 313 191 76 0 0 0 1,675 1,700 126 14 0 0 3,500 3,550 444 322 199 84 0 0 0 1,700 1,725 134 18 0 0 3,550 3,600 452 331 208 92 0 0 0 1,725 1,750 134 22 0 0 3,000 3,650 461 340 217 100 0 0 0 1,750 1,776 138 28 0 0 3,650 3,700 469 349 226 108 0 0 0 1,775 1,800 142 30 0 0 3,700 3,750 478 359 234 116 4 0 0 1,800 1,825 146 34 0 0 3,750 3,800 487 868 243 124 12 0 0 1,825 1,850 150 38 0 0 3,000 3,850 495 378 252 132 20 0 0 1,850 1,875 154 42 0 0 3,850 3,000 504 387 281 140 28 0 0 1,875 1,900 158 46 0 0 3,900 3,950 512 397 269 148 36 0 0 1,900 1,925 162 50 0 0 3,950 4,000 521 406 278 156 44 0 0 1,925 1,950 167 54 0 0 4,000 4,050 529 415 287 164 52 0 0 1,950 1,975 171 58 0 0 4,050 4,100 538 424 296 173 60 0 0 1,975 2,000 175 62 0 0 4,100 4,150 546 432 304 182 08 0 0 2,000 2,025 160 66 0 0 4,150 4,200 555 441 313 191 76 0 0 2,025 2,050 104 70 0 0 4,200 4,250 563 449 322 199 84 0 0 2,050 2,075 188 74 0 0 4,250 4,300 572 458 331 208 92 0 0 2,075 2,100 193 78 0 0 4,300 4,350 581 467 340 217 100 0 0 2,100 2,125 197 82 0 0 4,350 4,400 589 475 349 226 108 0 0 2,125 2,150 202 86 0 0 4,400 4,450 598 484 359 234 116 4 0 2,150 2,175 206 90 0 0 4,460 4,500 606 492 368 243 124 12 0 2,175 2,200 210 94 0 0 4,500 4,550 615 501 378 252 132 20 0 2,200 2,225 215 98 0 0 4,550 4,600 623 509 387 261 140 28 0 2,225 2,250 219 102 0 0 4,600 4,650 632 518 397 269 148 36 0 2,250 2,275 223 106 0 0 4,630 4,700 640 526 406 278 156 44 0 2,275 2,300 228 110 0 0 4,700 4,750 649 535 416 287 164 52 0 2,300 2,325 232 114 2 0 4,750 4,800 658 544 425 290 173 60 0 2,325 2,350 237 118 6 0 4,000 4,850 666 552 435 304 182 60 0 2,350 2,375 241 122 10 0 4,830 4,900 675 581 444 313 191 76 0 2,375 2 400 245 126 14 0 4,900 4,950 683 569 454 322 199 84 0 2,400 2,425 250 130 18 0 4,950 5,000 692 578 463 331 208 92 0 2,425 2,450 254 134 22 0 78 Stat. 132 “Table III—Married Persons Filing JOINT Returns “Taxable Years Beginning in 1964 If adjusted gross And the number of If adjusted gross And the number of exemptions is— income is— exemptions is— income is— 2 3 4 or 2 3 4 5 6 7 or At least But less more At least But less more than than The tax is— The tax is— $0 11,600 $0 $0 $0 $2,800 $2,825 $195 $82 $0 $0 $0 $0 1,600 1,625 2 0 0 2,825 2,850 199 86 0 0 0 0 1,625 1,650 6 0 0 2,850 2,375 203 90 0 0 0 0 1,650 1,675 10 0 0 2,875 2,900 207 94 0 0 0 0 1,675 1,700 14 0 0 2,000 2,925 212 98 0 0 0 0 1,700 1,725 18 0 0 2,925 2,950 216 102 0 0 0 0 1,725 1,750 22 0 0 2,950 2,975 220 106 0 0 0 0 1,750 1,775 26 0 0 2,975 3,000 224 110 0 0 0 0 1,775 1,800 30 0 0 3,000 3,050 230 110 4 0 0 0 1,800 1,825 34 0 0 3,050 3,100 238 124 12 0 0 0 1,825 1,850 38 0 0 3,100 3,150 247 132 20 0 0 0 1,850 1,875 42 0 0 3,150 3,200 255 140 28 0 0 0 1,875 1,000 46 0 0 3,200 3,260 263 148 36 0 0 0 1,900 1,925 50 0 0 3,250 3,300 271 156 44 0 0 0 1,925 1,950 54 0 0 3,300 3,350 280 164 52 0 0 0 1,950 1,975 58 0 0 3,350 3,400 288 172 60 0 0 0 1,975 2,000 62 0 0 3,400 3,450 296 181 68 0 0 0 2,000 2,025 66 0 0 3,450 3,500 304 189 76 0 0 0 2,025 2,050 70 0 0 3,500 3,550 313 197 84 0 0 0 2,050 2,075 74 0 0 3,550 3,600 321 205 92 0 0 0 2,075 2,100 76 0 0 3,600 3,650 329 214 100 0 0 0 2,100 2,125 82 0 0 3,650 3,700 338 222 108 0 0 0 2,125 2,150 86 0 0 3,700 3,750 347 230 116 4 0 0 2,150 2,175 90 0 0 3,750 3,800 356 238 124 12 0 0 2,175 2,200 94 0 0 3,800 3,850 364 247 132 20 0 0 2,200 2,225 98 0 0 3,850 3,000 373 255 140 28 0 0 2,225 2,250 102 0 0 3,900 3,950 382 263 148 36 0 0 2,250 2,275 106 0 0 3,050 4,000 391 271 156 44 0 0 2,275 2,300 110 0 0 4,000 4,050 399 280 164 52 0 0 2,300 2,325 114 2 0 4,050 4,100 407 288 172 60 0 0 2,325 2,350 118 6 0 4,100 4,150 415 296 181 68 0 0 2,350 2,375 122 10 0 4,150 4,200 423 304 189 76 0 0 2,375 2,400 126 14 0 4,200 4,250 430 313 197 84 0 0 2,400 2,425 130 18 0 4,250 4,300 438 321 205 92 0 0 2,425 2,450 134 22 0 4,300 4,350 446 329 214 100 0 0 2,450 2,475 138 26 0 4,350 4,400 454 338 222 108 0 0 2,475 2,500 142 30 0 4,400 4,450 462 347 230 116 4 0 2,500 2,525 146 34 0 4,450 4,500 470 356 238 124 12 0 2,525 2,550 150 38 0 4,500 4,550 478 364 247 132 20 0 2,550 2,575 154 42 0 4,550 4,600 486 373 255 140 28 0 2,575 2,600 158 46 0 4,600 4,650 493 382 263 148 30 0 2,600 2,625 162 50 0 4,650 4,700 501 391 271 156 44 0 2,625 2,650 166 54 0 4,700 4,750 509 399 280 164 52 0 2,650 2,675 170 58 0 4,750 4,800 518 408 288 172 60 0 2,675 2,700 174 62 0 4,800 4,850 526 417 296 181 68 0 2,700 2,725 179 66 0 4,850 4,900 634 426 304 189 76 0 2,725 2,750 183 70 0 4,900 4,950 542 434 313 197 84 0 2,750 2,775 187 74 0 4,950 5,000 550 443 321 205 92 0 2,775 2,800 191 78 0 78 Stat. 133 “Table IV—Married Persons Filing SEPARATE Returns “10 PERCENT STANDARD DEDUCTION “Taxable Years Beginning in 1964 If adjusted And the number of If adjusted And the number of exemptions is— gross income is— exemptions is— gross income is— 1 2 3 4 or 1 2 3 4 5 6 7 8 or At But more At But more least less least less than than The tax is— The tax is— $0 $675 $0 $0 $0 $0 $2,325 $2,350 $251 $147 549 $0 $0 $0 $0 $0 675 700 3 0 0 0 2,350 2,376 255 150 52 0 0 0 0 0 700 725 7 0 0 0 2,375 2,400 259 154 56 0 0 0 0 0 725 750 10 0 0 0 2,400 2,425 263 158 59 0 0 0 0 0 750 775 14 0 0 0 2,425 2,450 267 161 63 0 0 0 0 0 775 800 17 0 0 0 2,450 2,475 271 165 67 0 0 0 0 0 800 825 21 0 0 0 2,475 2,600 275 169 70 0 0 0 0 0 825 850 25 0 0 0 2,500 2,525 279 173 74 0 0 0 0 0 850 875 28 0 0 0 2,525 2,550 283 177 77 0 0 0 0 0 876 900 32 0 0 0 2,650 2,575 287 181 81 0 0 0 0 0 900 925 35 0 0 0 2,675 2,600 291 186 85 0 0 0 0 0 925 950 39 0 0 0 2,600 2,625 295 189 88 0 0 0 0 0 950 975 43 0 0 0 2,625 2,650 299 193 92 0 0 0 0 0 975 1,000 46 0 0 0 2,650 2,675 303 197 96 0 0 0 0 0 1,000 1,025 50 0 0 0 2,675 2,700 307 201 100 3 0 0 0 0 1,025 1,050 53 0 0 0 2,700 2,725 311 205 103 7 0 0 0 0 1,050 1,075 57 0 0 0 2,726 2,750 315 209 107 10 0 0 0 0 1,075 1,100 61 0 0 0 2,750 2,775 320 213 111 14 0 0 0 0 1,100 1,125 64 0 0 0 2,775 2,800 324 217 114 17 0 0 0 0 1,125 1,150 68 0 0 0 2,800 2,825 328 220 118 21 0 0 0 0 1,150 1,175 71 0 0 0 2,825 2,850 332 224 122 25 0 0 0 0 1,175 1,200 75 0 0 0 2,850 2,875 336 228 126 28 0 0 0 0 1,200 1,225 79 0 0 0 2,875 2,900 340 232 129 32 0 0 0 0 1,225 1,250 82 0 0 0 2,900 2,925 344 236 133 35 0 0 0 0 1,250 1,276 86 0 0 0 2,925 2,950 349 240 137 39 0 0 0 0 1,275 1,300 90 0 0 0 2,960 2,975 353 244 140 43 0 0 0 0 1,300 1,325 93 0 0 0 2,975 3,000 358 248 144 46 0 0 0 0 1,325 1,350 97 1 0 0 3,000 3,050 365 254 150 52 0 0 0 0 1,350 1,375 101 4 0 0 3,060 3,100 374 262 157 59 0 0 0 0 1,375 1,400 105 8 0 0 3,100 3,150 383 270 165 66 0 0 0 0 1,400 1,425 108 11 0 0 3,150 3,200 392 278 173 73 0 0 0 0 1,425 1,450 112 15 0 0 3,200 3,250 401 286 180 80 0 0 0 0 1,460 1,475 116 19 0 0 3,250 3,300 410 295 188 88 0 0 0 0 1,475 1,500 119 22 0 0 3,300 3,350 410 303 196 95 0 0 0 0 1,500 1,526 123 26 0 0 3,350 3,400 428 311 204 103 6 0 0 0 1,526 1,550 127 29 0 0 3,400 3,450 437 310 212 110 13 0 0 0 1,550 1,575 131 33 0 0 3,450 3,500 446 327 220 118 20 0 0 0 1,575 1,600 134 37 0 0 3,550 3,600 455 335 228 125 28 0 0 0 1,600 1,625 138 40 0 0 3,550 3,600 464 344 236 132 35 0 0 0 1,625 1,650 142 44 0 0 3,600 3,650 473 353 243 140 42 0 0 0 1,660 1,675 145 47 0 0 3,650 3,700 482 362 251 147 49 0 0 0 1,676 1,700 149 51 0 0 3,700 3,750 491 371 259 155 56 0 0 0 1,700 1,725 153 55 0 0 3,750 3,800 500 380 268 162 64 0 0 0 1,725 1,750 157 58 0 0 3,800 3,850 509 389 276 170 71 0 0 0 1,760 1,775 160 62 0 0 3,850 3,900 518 398 284 178 78 0 0 0 1,775 1,800 164 65 0 0 3,900 3,950 527 407 292 186 85 0 0 0 1,800 1,825 108 69 0 0 3,950 4,000 536 416 300 194 93 0 0 0 1,825 1,860 172 73 0 0 4,000 4,050 545 425 308 201 100 4 0 0 1,850 1,875 176 76 0 0 4,050 4,100 554 434 316 209 108 11 0 0 1,875 1,900 180 80 0 0 4,100 4,150 563 443 324 217 115 18 0 0 1,900 1,926 184 84 0 0 4,150 4,200 672 452 332 225 122 25 0 0 1,925 1,950 188 87 0 0 4,200 4,250 581 461 341 233 130 32 0 0 1,950 1,075 192 91 0 0 4,250 4,300 590 470 350 241 137 40 0 0 1,975 2,000 196 96 0 0 4,300 4,350 599 479 359 249 145 47 0 0 2,000 2,026 199 98 2 0 4,350 4,400 608 488 368 757 152 54 0 0 2,026 2,050 203 102 5 0 4,400 4,450 617 497 377 205 160 61 0 0 2,050 2,075 207 106 9 0 4,450 4,500 626 506 386 273 167 68 0 0 2,075 2,100 211 109 13 0 4,500 4,550 635 515 395 281 175 76 0 0 2,100 2,125 215 113 16 0 4,550 4,600 644 524 404 289 183 83 0 0 2,125 2,150 219 117 20 0 4,600 4,650 653 533 413 297 191 90 0 0 2,150 2,176 223 121 23 0 4,650 4,700 662 542 422 305 199 98 1 0 2,175 2,200 227 124 27 0 4,700 4,750 671 551 431 313 207 105 8 0 2,200 2,225 231 128 31 0 4,750 4,800 680 560 440 322 215 113 16 0 2,225 2,250 235 132 34 0 4,800 4,850 689 569 449 330 222 120 23 0 2,250 2,275 239 135 38 0 4,850 4,900 698 578 458 338 230 127 30 0 2,275 2,300 243 139 41 0 4,900 4,950 707 587 467 347 238 135 37 0 2,300 2,325 247 143 45 0 4,950 5,000 716 596 476 356 246 142 44 0 78 Stat. 134 “Table V—Married Persons Filing SEPARATE Returns “MINIMUM STANDARD DEDUCTION “Taxable Years Beginning in 1964 If adjusted And the number of If adjusted And the number of exemptions is— gross income is— exemptions is— gross income is— 1 2 3 4 or 1 2 3 4 5 6 7 8 or At But more At But more least less least less than than The tax is— The tax is— $0 $800 $0 $0 $0 $0 $3,400 $,435 $270 $148 $34 $0 $0 $0 $0 $0 800 825 2 0 0 0 2,425 2,450 275 152 38 0 0 0 0 0 825 850 6 0 0 0 2,450 2,475 279 156 42 0 0 0 0 0 850 875 10 0 0 0 2,475 2,500 284 160 46 0 0 0 0 0 875 900 14 0 0 0 2,500 2,525 288 165 50 0 0 0 0 0 900 925 18 0 0 0 2,525 2,550 293 169 54 0 0 0 0 0 925 950 22 0 0 0 2,550 2,575 297 173 58 0 0 0 0 0 950 975 26 0 0 0 2,575 2,600 302 178 62 0 0 0 0 0 975 1,000 30 0 0 0 2,600 2,625 306 182 66 0 0 0 0 0 1,000 1,025 34 0 0 0 2,625 2,650 311 187 70 0 0 0 0 0 1,025 1,050 38 0 0 0 2,650 2,675 315 191 74 0 0 0 0 0 1,050 1,075 42 0 0 0 2,675 2,700 320 195 78 0 0 0 0 0 1,075 1,100 46 0 0 0 2,700 2,725 324 200 82 0 0 0 0 0 1,100 1,123 50 0 0 0 2,725 2,750 329 204 86 0 0 0 0 0 1,125 1,150 64 0 0 0 2,750 2,775 333 208 90 0 0 0 0 0 1,150 1,173 58 0 0 0 2,775 2,800 338 213 94 0 0 0 0 0 1,175 1,200 62 0 0 0 2,800 2,825 343 217 99 0 0 0 0 0 1,200 1,225 66 0 0 0 2,825 2,850 348 222 103 0 0 0 0 0 1,225 1,250 70 0 0 0 2,850 2,875 353 226 107 0 0 0 0 0 1,250 1,275 74 0 0 0 2,875 2,900 358 230 111 0 0 0 0 0 1,275 1,300 78 0 0 0 2,900 2,025 363 235 115 2 0 0 0 0 1,300 1,325 82 0 0 0 2,925 2,950 368 239 119 6 0 0 0 0 1,323 1,350 86 0 0 0 2,950 2,976 373 243 123 10 0 0 0 0 1,350 1,375 90 0 0 0 2,975 3,000 378 248 127 14 0 0 0 0 1,375 1,400 94 0 0 0 3,000 3,050 385 255 134 20 0 0 0 0 1,400 1,425 99 0 0 0 3,050 3,100 395 264 142 28 0 0 0 0 1,423 1,450 103 0 0 0 3,100 3,150 405 273 150 36 0 0 0 0 1,450 1,476 107 0 0 0 3,150 3,200 415 282 158 44 0 0 0 0 1,473 1,500 111 0 0 0 3,200 3,250 425 291 167 52 0 0 0 0 1,500 1,525 115 2 0 0 3,250 3,300 435 300 176 60 0 0 0 0 1,525 1,550 119 6 0 0 3,300 3,350 445 309 184 68 0 0 0 0 1,550 1,575 123 10 0 0 3,350 3,400 455 318 193 76 0 0 0 0 1,575 1,600 127 14 0 0 3,400 3,450 465 327 202 84 0 0 0 0 1,600 1,625 132 18 0 0 3,450 3,500 475 336 211 92 0 0 0 0 1,625 1,650 136 22 0 0 3,500 3,650 485 345 219 101 4 0 0 0 1,650 1,675 140 26 0 0 3,550 3,600 495 355 228 109 12 0 0 0 1,675 1,700 144 30 0 0 3,600 3,650 505 365 237 117 20 0 0 0 1,700 1,725 148 34 0 0 3,650 3,700 515 375 246 125 28 0 0 0 1,725 1,750 152 38 0 0 3,700 3,750 525 385 255 134 36 0 0 0 1,750 1,775 156 42 0 0 3,750 3,800 535 395 264 142 44 0 0 0 1,775 1,800 160 46 0 0 3,800 3,850 545 405 273 150 52 0 0 0 1,800 1,825 165 50 0 0 3,850 3,900 555 415 282 158 60 0 0 0 1,825 1,850 169 54 0 0 3,000 3,950 565 425 291 167 68 0 0 0 1,850 1,875 173 58 0 0 3,950 4,000 575 435 300 176 76 0 0 0 1,875 1,900 178 62 0 0 4,000 4,050 585 445 309 184 84 0 0 0 1,900 1,925 182 66 0 0 4,050 4,100 595 455 318 193 92 0 0 0 1,925 1,950 187 70 0 0 4,100 4,150 605 455 327 202 101 4 0 0 1,950 1,975 191 74 0 0 4,150 4,200 615 475 336 211 109 12 0 0 1,975 2,000 195 78 0 0 4,200 4,250 625 485 345 219 117 20 0 0 2,000 2,025 200 82 0 0 4,250 4,300 635 495 355 228 125 28 0 0 2,025 2,050 204 86 0 0 4,300 4,350 645 505 365 237 134 36 0 0 2,030 2,075 208 90 0 0 4,350 4,400 655 515 375 246 142 44 0 0 2,075 2,100 213 94 0 0 4,400 4,450 665 525 385 255 150 52 0 0 2,100 2,125 217 99 0 0 4,450 4,500 675 535 395 264 158 60 0 0 2,125 2,160 222 103 0 0 4,500 4,550 685 545 405 273 167 68 0 0 2,150 2,175 226 107 0 0 4,550 4,600 695 555 415 282 176 76 0 0 2,175 2,200 230 111 0 0 4,600 4,650 705 565 425 291 184 84 0 0 2,200 2,225 235 115 2 0 4,650 4,700 715 575 435 300 193 92 0 0 2,225 2,250 230 119 6 0 4,700 4,750 725 5S5 445 309 202 101 4 0 2,260 2,275 243 123 10 0 4,750 4,800 735 595 455 318 211 109 12 0 2,275 2,300 248 127 14 0 4,800 4,850 746 605 405 327 219 117 20 0 2,300 2,325 252 132 18 0 4,850 4,900 758 615 475 336 228 125 28 0 2,325 2,350 257 136 22 0 4,900 4,950 769 625 485 345 237 134 36 0 2,350 2,375 261 140 26 0 4,950 5,000 781 635 495 355 246 142 44 0 2,375 2,400 266 144 30 0 78 Stat. 135 “(b) Taxable Years Beginning After December 31, 1964.—In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year beginning after December 31, 1964, on the taxable income of every individual whose adjusted gross income for such year is less than $5,000 and who has elected for such year to pay the tax imposed by this section a tax as follows: “Table I—Single Person—NOT Head of Household “Taxable Years Beginning After December 31, 1964 If adjusted gross And the number of If adjusted gross And the number of exemptions is— income is— exemptions is— income is— 1 2 3 4 or 1 2 3 4 5 6 7 or At But less more At But less more least than least than The tax is— The tax is— $0 $900 $0 $0 $0 $0 $2,450 $2,475 $236 $124 $23 $0 $0 $0 $0 900 925 2 0 0 0 2,476 2,600 240 128 20 0 0 0 0 925 960 5 0 0 0 2,500 2,525 244 132 30 0 0 0 0 950 975 9 0 0 0 2,625 2,650 248 136 33 0 0 0 0 975 1,000 12 0 0 0 2,550 2,575 253 139 37 0 0 0 0 1,000 1,025 16 0 0 0 2,675 2,600 257 143 40 0 0 0 0 1,025 1,050 19 0 0 0 2,600 2,625 261 147 44 0 0 0 0 1,050 1,076 23 0 0 0 2,625 2,650 265 151 47 0 0 0 0 1,075 1,100 26 0 0 0 2,660 2,675 270 155 51 0 0 0 0 1,100 1,126 30 0 0 0 2,675 2,700 274 159 54 0 0 0 0 1,126 1,150 33 0 0 0 2,700 2,725 278 163 58 0 0 0 0 1,150 1,176 37 0 0 0 2,725 2,750 282 167 61 0 0 0 0 1,175 1,200 40 0 0 0 2,750 2,775 287 171 65 0 0 0 0 1,200 1,225 44 0 0 0 2,775 2,800 291 175 68 0 0 0 0 1,225 1,250 47 0 0 0 2,800 2,826 295 179 72 0 0 0 0 1,250 1,276 61 0 0 0 2,825 2,850 299 183 76 0 0 0 0 1,275 1,300 54 0 0 0 2,850 2,876 304 187 79 0 0 0 0 1,300 1,323 58 0 0 0 2,875 2,900 308 191 83 0 0 0 0 1,325 1,350 61 0 0 0 2,900 2,925 312 195 87 0 0 0 0 1,350 1,375 65 0 0 0 2,925 2,950 317 199 91 0 0 0 0 1,375 1,400 68 0 0 0 2,950 2,975 322 203 94 0 0 0 0 1,400 1,425 72 0 0 0 2,975 3,000 327 207 98 0 0 0 0 1,425 1,450 76 0 0 0 3,000 3,050 333 213 104 4 0 0 0 1,450 1,475 79 0 0 0 3,050 3,100 342 221 111 11 0 0 0 1,475 1,500 83 0 0 0 3,100 3,150 350 229 119 18 0 0 0 1,500 1,526 87 0 0 0 3,150 3,200 359 238 126 25 0 0 0 1,525 1,550 91 0 0 0 3,200 3,250 367 246 134 32 0 0 0 1,550 1,575 94 0 0 0 3,250 3,300 376 255 141 39 0 0 0 1,575 1,000 98 0 0 0 3,300 3,350 385 263 149 46 0 0 0 1,500 1,625 102 2 0 0 3,350 3,400 393 272 157 53 0 0 0 1,625 1,650 106 6 0 0 3,400 3,450 402 280 166 60 0 0 0 1,650 1,676 109 9 0 0 3,450 3,500 410 289 173 67 0 0 0 1,675 1,700 113 12 0 0 3,500 3,550 419 297 181 74 0 0 0 1,700 1,725 117 16 0 0 3,550 3,600 427 306 189 81 0 0 0 1,725 1,760 121 19 0 0 3,600 3,650 436 316 197 89 0 0 0 1,750 1,776 124 23 0 0 3,650 3,700 444 324 206 90 0 0 0 1,775 1,800 128 26 0 0 3,700 3,750 463 334 213 104 4 0 0 1,800 1,825 132 30 0 0 3,750 3,800 462 343 221 111 11 0 0 1,825 1,850 136 33 0 0 3,800 3,850 470 353 229 119 18 0 0 1,850 1,875 139 37 0 0 3,850 3,900 479 362 238 126 25 0 0 1,876 1,900 143 40 0 0 3,900 3,950 487 372 246 134 32 0 0 1,000 1,926 147 44 0 0 3,950 4,000 496 381 255 141 39 0 0 1,925 1,950 151 47 0 0 4,000 4,0,50 504 390 263 149 46 0 0 1,950 1,976 155 51 0 0 4,050 4,100 513 399 272 157 53 0 0 1,975 2,000 159 54 0 0 4,100 4,150 621 407 280 165 60 0 0 2,000 2,025 163 58 0 0 4,150 4,200 530 416 289 173 67 0 0 2,025 2,050 167 61 0 0 4,200 4,250 538 424 297 181 74 0 0 2,050 2,075 171 65 0 0 4,250 4,300 547 433 306 189 81 0 0 2,075 2,100 175 68 0 0 4,300 4,350 556 442 315 197 89 0 0 2,100 2,125 179 72 0 0 4,350 4,400 664 450 324 205 96 0 0 2,125 2,150 183 76 0 0 4,400 4,450 573 459 334 213 104 4 0 2,150 2,175 187 79 0 0 4,450 4,500 581 467 343 221 111 11 0 2,175 2,200 191 83 0 0 4,600 4,550 590 476 353 229 119 18 0 2,200 2,225 195 87 0 0 4,550 4,600 698 484 362 238 126 25 0 2,225 2,250 199 91 0 0 4,600 4,660 607 493 372 246 134 32 0 2,250 2,275 203 94 0 0 4,650 4,700 615 501 381 255 141 39 0 2,275 2,300 207 98 0 0 4,700 4,750 624 510 391 263 149 46 0 2,300 2,325 211 102 2 0 4,750 4,800 633 519 400 272 157 53 0 2,325 2,350 215 106 5 0 4,800 4,850 641 527 410 280 166 60 0 2,350 2,375 219 109 9 0 4,850 4,900 650 536 419 289 173 67 0 2,376 2,400 223 113 12 0 4,900 4,950 658 544 429 297 181 74 0 2,400 2,425 227 117 16 0 4,950 5,000 667 553 438 306 189 81 0 2,425 2,450 231 121 19 0 78 Stat. 136 “Table II—Head of Household “Taxable Years Beginning After December 31, 1964 If adjusted gross And the number of If adjusted gross And the number of exemptions is— income is— exemptions is— income is— 1 2 3 4 or 1 2 3 4 5 6 7 or At But less more At But less more least than least than The tax is— The tax is— $0 $900 $0 $0 $0 $0 $2,450 $2,475 $230 $121 $23 $0 $0 $0 $0 900 925 2 0 0 0 2,475 2,500 234 124 26 0 0 0 0 925 950 5 0 0 0 2,500 2,525 238 128 30 0 0 0 0 930 975 9 0 0 0 2,525 2,550 242 131 33 0 0 0 0 975 1,000 12 0 0 0 2,550 2,575 246 135 37 0 0 0 0 1,000 1,025 16 0 0 0 2,575 2,600 250 138 40 0 0 0 0 1,025 1,050 19 0 0 0 2,600 2,625 254 142 44 0 0 0 0 1,050 1,075 23 0 0 0 2,625 2,650 258 146 47 0 0 0 0 1,075 1,100 26 0 0 0 2,650 2,675 262 150 51 0 0 0 0 1,100 1,125 30 0 0 0 2,675 2,700 266 154 54 0 0 0 0 1,125 1,150 33 0 0 0 2,700 2,725 270 158 58 0 0 0 0 1,150 1,175 37 0 0 0 2,725 2,750 274 162 61 0 0 0 0 1,175 1,200 40 0 0 0 2,750 2,775 278 166 65 0 0 0 0 1,200 1,225 44 0 0 0 2,775 2,800 282 170 68 0 0 0 0 1,225 1,250 47 0 0 0 2,800 2,825 286 174 72 0 0 0 0 1,250 1,275 51 0 0 0 2,825 2,850 290 178 75 0 0 0 0 1,275 1,300 54 0 0 0 2,850 2,875 294 182 79 0 0 0 0 1,300 1,325 58 0 0 0 2,875 2,900 298 186 82 0 0 0 0 1,325 1,350 61 0 0 0 2,900 2,925 302 190 86 0 0 0 0 1,350 1,375 65 0 0 0 2,925 2,950 307 194 89 0 0 0 0 1,375 1,400 68 0 0 0 2,950 2,975 311 198 93 0 0 0 0 1,400 1,425 72 0 0 0 2,975 3,000 316 202 96 0 0 0 0 1,425 1,450 75 0 0 0 3,000 3,050 322 208 102 4 0 0 0 1,430 1,475 79 0 0 0 3,050 3,100 330 216 109 11 0 0 0 1,475 1,500 82 0 0 0 3,100 3,150 338 224 116 18 0 0 0 1,500 1,525 86 0 0 0 3,150 3,290 346 232 123 25 0 0 0 1,525 1,550 89 0 0 0 3,200 3,250 354 240 130 32 0 0 0 1,550 1,575 93 0 0 0 3,250 3,300 363 248 137 39 0 0 0 1,575 1,600 96 0 0 0 3,300 3,350 371 256 144 46 0 0 0 1,600 1,625 100 2 0 0 3,350 3,400 379 264 152 53 0 0 0 1,625 1,650 103 5 0 0 3,400 3,450 387 272 160 60 0 0 0 1,650 1,675 107 9 0 0 3,450 3,500 395 280 168 67 0 0 0 1,675 1,700 110 12 0 0 3,500 3,550 403 288 176 74 0 0 0 1,700 1,725 114 16 0 0 3,550 3,600 111 296 184 81 0 0 0 1,725 1,750 117 19 0 0 3,600 3,650 419 305 192 88 0 0 0 1,750 1,775 121 23 0 0 3,650 3,700 427 314 200 95 0 0 0 1,775 1,800 124 26 0 0 3,700 3,750 435 323 208 102 4 0 0 1,800 1,825 128 30 0 0 3,750 3,800 444 332 216 109 11 0 0 1,825 1,850 131 33 0 0 3,800 3,850 452 341 224 116 18 0 0 1,850 1,875 135 37 0 0 3,850 3,000 460 350 232 123 25 0 0 1,875 1,900 138 40 0 0 3,900 3,950 468 359 240 130 32 0 0 1,900 1,925 142 44 0 0 3,950 4,000 470 368 248 137 39 0 0 1,925 1,950 146 47 0 0 4,000 4,050 484 376 256 144 46 0 0 1,950 1,975 150 51 0 0 4,050 4,100 492 3M 261 152 53 0 0 1,975 2,000 154 54 0 0 4,100 4,150 500 392 272 160 60 0 0 2,090 2,025 158 58 0 0 4,150 4,200 508 400 280 168 67 0 0 2,025 2,050 162 61 0 0 4,200 4,250 516 408 288 176 74 0 0 2,050 2,076 166 65 0 0 4,250 4,300 525 417 296 184 81 0 0 2,075 2,100 170 68 0 0 4,300 4,350 533 425 305 192 88 0 0 2,100 2,125 174 72 0 0 4,350 4,400 541 433 314 200 95 0 0 2,125 2,150 178 75 0 0 4,400 4,450 549 441 323 208 102 4 0 2,150 2,175 182 79 0 0 4,450 4,500 557 449 332 216 109 11 0 2,176 2,200 186 82 0 0 4,500 4,550 565 457 341 224 116 18 0 2,200 2,225 100 86 0 0 4,550 4,000 573 465 350 232 123 25 0 2,225 2,250 194 89 0 0 4,600 4,650 581 473 359 240 130 32 0 2,250 2,275 198 93 0 0 4,650 4,700 589 481 368 248 137 39 0 2,275 2,300 202 96 0 0 4,700 4,750 597 489 377 256 144 46 0 2,300 2,325 206 100 2 0 4,750 4,800 606 498 336 264 152 53 0 2,325 2,350 210 103 5 0 4,800 4,850 614 506 395 272 160 60 0 2,350 2,375 214 107 9 0 4,850 4,900 622 514 404 280 168 67 0 2,375 2,400 218 110 12 0 4,900 4,950 630 522 413 288 176 74 0 2,400 2,425 222 114 16 0 4,950 5,000 638 530 422 296 184 81 0 2,425 2,450 226 117 19 0 78 Stat. 137 “Table III—Married Persons Filing JOINT Returns “Taxable Years Beginning After December 31, 1964 If adjusted gross And the number of If adjusted gross And the number of exemptions is— income is— exemptions is— income is— 2 3 4 or 2 3 4 5 6 7 or At least But less more At least But less more than than The tax is— The tax is— $1,000 1,600 $0 $0 $0 $2,800 $2,825 $172 $72 $0 $0 $0 $0 1,600 1,625 2 0 0 2,825 2,850 176 75 0 0 0 0 1,625 1,650 5 0 0 2,850 2,875 179 79 0 0 0 0 1,650 1,675 9 0 0 2,875 3,000 183 82 0 0 0 0 1,675 1,700 12 0 0 2,900 2,925 187 80 0 0 0 0 1,700 1,725 16 0 0 2,925 2,950 191 89 0 0 0 0 1,725 1,750 19 0 0 2,950 2,975 194 93 0 0 0 0 1,750 1,775 23 0 0 2,975 3,000 198 96 0 0 0 0 1,775 1,800 26 0 0 3,000 3,050 204 102 4 0 0 0 1,800 1,825 30 0 0 3,050 3,100 211 109 11 0 0 0 1,825 1,850 33 0 0 3,100 3,150 219 116 18 0 0 0 1,850 1,875 37 0 0 3,150 3,200 226 123 25 0 0 0 1,875 1,900 40 o 0 3,200 3,250 234 130 32 0 0 0 1,900 1,925 44 0 0 3,250 3,300 241 137 39 0 0 0 1,925 1,950 47 0 0 3,300 3,350 249 144 46 0 0 0 1,950 1,975 51 0 0 3,350 3,400 256 161 53 0 0 0 1,975 2,000 54 0 0 3,400 3,450 204 159 60 0 0 0 2,000 2,025 58 0 0 3,450 3,500 271 166 67 0 0 0 2,025 2,050 61 0 0 3,500 3,550 279 174 74 0 0 0 2,050 2,075 65 0 0 3,550 3,600 286 181 81 0 0 0 2,075 2,100 68 0 0 3,600 3,650 294 189 88 0 0 0 2,100 2,125 72 0 0 3,650 3,700 302 196 95 0 0 0 2,125 2,150 75 0 0 3,700 3,750 310 204 102 4 0 0 2,150 2,175 79 0 0 3,750 3,800 318 211 109 11 0 0 2,175 2,200 82 0 0 3,800 3,850 326 219 116 18 0 0 2,200 2,225 86 0 0 3,850 3,900 334 226 123 25 0 0 2,225 2,250 89 0 0 3,900 3,950 342 234 130 32 0 0 2,250 2,275 93 0 0 3,950 4,000 350 241 137 39 0 0 2,275 2,300 96 0 0 4,000 4,050 358 249 144 46 0 0 2,300 2,325 100 2 0 4,050 4,100 366 256 151 53 0 0 2,325 2,350 103 5 0 4,100 4,150 372 264 169 60 0 0 2,350 2,375 107 9 0 4,150 4,200 379 271 166 67 0 0 2,376 2,400 110 12 0 4,200 4,250 386 279 174 74 0 0 2,400 2,425 114 16 0 4,250 4,300 394 286 181 81 0 0 2,425 2,450 117 19 0 4,300 4,350 401 294 180 88 0 0 2,450 2,475 121 23 0 4,350 4,400 408 302 196 95 0 0 2,476 2,500 124 26 0 4,400 4,450 415 310 204 102 4 0 2,500 2,525 128 30 0 4,450 4,500 422 318 211 109 11 0 2,525 2,650 131 33 0 4,500 4,550 430 326 219 116 18 0 2,550 2,575 135 37 0 4,550 4,600 437 334 226 123 25 0 2,575 2,600 138 40 0 4,600 4,650 444 342 234 130 32 0 2,600 2,625 142 44 0 4,650 4,700 451 350 241 137 39 0 2,025 2,650 146 47 0 4,700 4,750 459 358 249 144 46 0 2,650 2,675 149 51 0 4,750 4,800 467 366 250 151 53 0 2,675 2,700 153 64 0 4,800 4,850 474 374 264 159 60 0 2,700 2,725 157 58 0 4,850 4,900 482 382 271 166 67 0 2,725 2,750 161 61 0 4,900 4,950 490 390 279 174 74 0 2,750 2,775 164 65 0 4,950 5,000 497 398 286 181 81 0 2,775 2,800 168 68 0 78 Stat. 138 “Table IV—Married Persons Filing SEPARATE Returns “10 PERCENT STANDARD DEDUCTION “Taxable Years Beginning After December 31, 1964 If adjusted And the number of If adjusted And the number of exemptions is— gross income is— exemptions is— gross income is— 1 2 3 4 or 1 2 3 4 5 6 7 8 or At But more At But more least less least less than than The tax is— The tax is— $0 $675 $0 $0 $0 $0 $2,325 $2,350 $226 $131 $43 $0 $0 $0 $0 $0 675 700 3 0 0 0 2,350 2,376 229 134 46 0 0 0 0 0 700 725 6 0 0 0 2,375 2,400 233 137 49 0 0 0 0 0 725 750 9 0 0 0 2,400 2,425 237 141 52 0 0 0 0 0 750 775 12 0 0 0 2,425 2,450 241 144 55 0 0 0 0 0 776 800 15 0 0 0 2,450 2,475 245 148 58 0 0 0 0 0 800 825 18 0 0 0 2,475 2,500 249 151 61 0 0 0 0 0 825 850 22 0 0 0 2,500 2,525 252 155 65 0 0 0 0 0 850 875 25 0 0 0 2,525 2,550 256 158 68 0 0 0 0 0 875 900 28 0 0 0 2,550 2,575 260 162 71 0 0 0 0 0 900 925 31 0 0 0 2,575 2,600 264 166 74 0 0 0 0 0 925 950 34 0 0 0 2,600 2,625 208 169 78 0 0 0 0 0 950 975 37 0 0 0 2,625 2,650 272 173 81 0 0 0 0 0 975 1,000 40 0 0 0 2,650 2,675 275 176 84 0 0 0 0 0 1,000 1,025 44 0 0 0 2,675 2,700 279 180 88 3 0 0 0 0 1,025 1,050 47 0 0 0 2,700 2,725 283 184 91 6 0 0 0 0 1,050 1,075 50 0 0 0 2,725 2,750 287 137 95 9 0 0 0 0 1,075 1,100 53 0 0 0 2,750 2,775 291 191 98 12 0 0 0 0 1,100 1,125 56 0 0 0 2,775 2,800 294 194 101 15 0 0 0 0 1,125 1,150 59 6 0 0 2,800 2,825 298 198 105 18 0 0 0 0 1,150 1,175 62 0 0 0 2,825 2,850 302 202 108 22 0 0 0 0 1,175 1,200 66 0 0 0 2,850 2,875 306 205 111 25 0 0 0 0 1,200 1,225 69 0 0 0 2,875 2,900 310 209 115 28 0 0 0 0 1,225 1,250 72 0 0 0 2,900 2,925 314 212 118 31 0 0 0 0 1,250 1,275 75 0 0 0 2,925 2,950 318 216 122 34 0 0 0 0 1,275 1,300 79 0 0 0 2,950 2,975 323 220 125 37 0 0 0 0 1,300 1,325 82 0 0 0 2,975 3,000 327 223 128 40 0 0 0 0 1,325 1,350 86 1 0 0 3,000 3,050 333 229 133 45 0 0 0 0 1,350 1,375 89 4 0 0 3,050 3,100 342 236 140 51 0 0 0 0 1,375 1,400 92 7 0 0 3,100 3,150 850 244 147 58 0 0 0 0 1,400 1,425 96 10 0 0 3,150 3,200 359 252 154 64 0 0 0 0 1,425 1,450 99 13 0 0 3,200 3,250 367 259 161 70 0 0 0 0 1,450 1,475 102 16 0 0 3,250 3,300 376 267 169 77 0 0 0 0 1,475 1,500 106 19 0 0 3,300 3,350 385 275 176 84 0 0 0 0 1,500 1,525 109 23 0 0 3,350 3,400 393 282 183 91 5 0 0 0 1,525 1,550 113 26 0 0 3,400 3,450 402 290 190 97 12 0 0 0 1,550 1,575 116 29 0 0 3,450 3,600 410 298 197 104 18 0 0 0 1,575 1,600 119 32 0 0 3,600 3,550 419 305 205 111 24 0 0 0 1,600 1,625 123 35 0 0 3,550 3,600 427 313 212 118 30 0 0 0 1,625 1,660 126 38 0 0 3,600 3,650 436 322 219 124 37 0 0 0 1,650 1,675 129 41 0 0 3,650 3,700 444 330 226 131 43 0 0 0 1,675 1,700 133 45 0 0 3,700 3,750 453 339 234 138 49 0 0 0 1,700 1,725 136 48 0 0 3,750 3,800 462 348 242 145 50 0 0 0 1,725 1,750 140 51 0 0 3,800 3,850 470 356 249 152 62 0 0 0 1,750 1,775 143 64 0 0 3,850 3,000 479 365 257 159 68 0 0 0 1,775 1,800 146 57 0 0 3,900 3,960 487 373 265 166 75 0 0 0 1,800 1,825 150 60 0 0 3,950 4,000 496 382 272 173 82 0 0 0 1,825 1,850 154 64 0 0 4,000 4,050 504 390 280 181 88 3 0 0 1,850 1,875 157 67 0 0 4,050 4,100 513 399 287 188 95 9 0 0 1,875 1,900 161 70 0 0 4,100 4,150 521 407 295 195 102 16 0 0 1,900 1,925 164 73 0 0 4,150 4,200 530 416 303 202 109 22 0 0 1,925 1,950 168 77 0 0 4,200 4,250 638 424 310 209 115 28 0 0 1,950 1,975 172 80 0 0 4,250 4,300 517 433 319 217 122 35 0 0 1,976 2,000 175 83 0 0 4,300 4,350 556 442 328 224 129 41 0 0 2,000 2,025 179 87 2 0 4,350 4,400 564 450 336 231 136 47 0 0 2,025 2,050 182 90 5 0 4,400 4,450 573 459 345 239 142 54 0 0 2,050 2,075 186 93 8 0 4,450 4,500 581 467 353 247 149 60 0 0 2,075 2,100 190 97 11 0 4,500 4,550 590 476 362 254 157 66 0 0 2,100 2,125 193 100 14 0 4,560 4,600 598 484 370 262 164 73 0 0 2,125 2,150 197 104 17 0 4,600 4,660 607 493 379 270 171 79 0 0 2,150 2,175 200 107 20 0 4,650 4,700 615 501 387 277 178 86 1 0 2,175 2,200 204 110 24 0 4,700 4,750 624 510 396 285 185 93 7 0 2,200 2,225 208 114 27 0 4,750 4,800 633 519 405 293 193 100 14 0 2,225 2,250 211 117 30 0 4,800 4,850 641 527 413 300 200 106 20 0 2,250 2,275 215 120 33 0 4,850 4,900 650 536 422 308 207 113 26 0 2,275 2,300 218 124 38 0 4,900 4,950 658 544 430 316 214 120 33 0 2,300 2,325 222 127 39 0 4,950 6,000 667 553 439 325 221 127 39 0 78 Stat. 139 “Table V—Married Persons Filing SEPARATE Returns “MINIMUM STANDARD DEDUCTION “Taxable Tears Beginning After December 31, 1964 If adjusted And the number of If adjusted And the number of exemptions is— gross income is— exemptions is— gross income is— 1 2 3 4 or 1 2 3 4 5 6 7 8 or At But more At But more least less least less than than The tax is— The tax is— $0 $800 $0 $0 $0 $0 $2,400 12,125 $244 $132 $30 $0 $0 $0 $0 $0 800 825 2 0 0 0 2,425 2,150 248 136 33 0 0 0 0 0 825 850 5 0 0 0 2,450 2,475 253 139 37 0 0 0 0 0 850 875 9 0 0 0 2,475 2,600 257 143 40 0 0 0 0 0 875 900 12 0 0 0 2,500 2,525 261 147 11 0 0 0 0 0 900 925 16 0 0 0 2,525 2,550 265 151 47 0 0 0 0 0 925 950 19 0 0 0 2,550 2,575 270 155 51 0 0 0 0 0 950 975 23 0 0 0 2,575 2,600 274 169 54 0 0 0 0 0 975 1,000 26 0 0 0 2,600 2,626 278 163 58 0 0 0 0 0 1,000 1,025 30 0 0 0 2,625 2,050 282 167 61 0 0 0 0 0 1,025 1,050 33 0 0 0 2,650 2,675 287 171 66 0 0 0 0 0 1,050 1,075 37 0 0 0 2,075 2,700 291 175 68 0 0 0 0 0 1,075 1,100 40 0 0 0 2,700 2,725 295 179 72 0 0 0 0 0 1,100 1,125 44 0 0 0 2,725 2,750 299 183 76 0 0 0 0 0 1,125 1,150 47 0 0 0 2,750 2,775 304 187 70 0 0 0 0 0 1,150 1,175 61 0 0 0 2,775 2,800 308 191 83 0 0 0 0 0 1,175 1,200 54 0 0 0 2,800 2,825 312 195 87 0 0 0 0 0 1,200 1,225 58 0 0 0 2,825 2,850 317 199 91 0 0 0 0 0 1,225 1,250 61 0 0 0 2,850 2,875 322 203 94 0 0 0 0 0 1,250 1,275 65 0 0 0 2,875 2,900 327 207 98 0 0 0 0 0 1,275 1,300 68 0 0 0 2,900 2,925 331 211 102 2 0 0 0 0 1,300 1,325 72 0 0 0 2,925 2,950 336 215 106 6 0 0 0 0 1,325 1,350 76 0 0 0 2,950 2,075 341 219 109 9 0 0 0 0 1,350 1,375 79 0 0 0 2,975 3,000 346 223 113 12 0 0 0 0 1,375 1,400 83 0 0 0 3,000 3,050 353 229 119 18 0 0 0 0 1,400 1,425 87 0 0 0 3,050 3,100 362 238 126 25 0 0 0 0 1,425 1,450 91 0 0 0 3,100 3,150 372 246 134 32 0 0 0 0 1,450 1,475 94 0 0 0 3,150 3,200 381 255 141 39 0 0 0 0 1,475 1,500 98 0 0 0 3,200 3,250 301 263 149 46 0 0 0 0 1,500 1,525 102 2 0 0 3,250 3,300 400 272 157 63 0 0 0 0 1,525 1,550 106 5 0 0 3 300 3,350 410 280 165 60 0 0 0 0 1,550 1,575 109 9 0 0 3,350 3,400 419 289 173 67 0 0 0 5 1,575 1,600 113 12 0 0 3,400 3,450 429 297 181 74 0 0 0 3 1,600 1,625 117 16 0 0 3,450 3,500 438 306 189 81 0 0 0 0 1,625 1,650 121 19 0 0 3,500 3,550 448 316 197 89 4 0 0 0 1,850 1,675 124 23 0 0 3,550 3,600 457 324 205 96 11 0 0 0 1,675 1,700 128 26 0 0 3,600 3,650 467 331 213 104 18 0 0 0 1,700 1,725 132 30 0 0 3,660 3,700 476 343 221 111 25 0 0 0 1,725 1,750 136 33 0 0 3,700 3,760 486 353 229 119 32 0 0 0 1,750 1,775 139 37 0 0 3,750 3,800 495 362 238 126 39 0 0 0 1,775 1,800 143 40 0 0 3,800 3,850 505 372 246 131 46 0 0 0 1,800 1,825 147 44 0 0 3,850 3,900 614 381 255 141 53 0 0 0 1,825 1,850 151 47 0 0 3,900 3,060 524 391 263 149 60 0 0 0 1,850 1,875 155 51 0 0 3,950 4,000 533 100 272 157 67 0 0 0 1,875 1,900 159 54 0 0 4,000 4,050 543 410 280 165 74 0 0 0 1,900 1,925 163 58 0 0 4,050 4,100 552 419 289 173 81 0 0 0 1,925 1,950 167 61 0 0 4,100 4,150 662 429 297 181 89 4 0 0 1,950 1,975 171 65 0 0 4,150 4,200 571 438 306 189 96 11 0 0 1,975 2,000 175 08 0 0 4,200 4,250 581 448 315 197 104 18 0 0 2,000 2,025 179 72 0 0 4,250 1,300 690 457 324 205 111 25 0 0 2,025 2,050 183 76 0 0 1,300 1,350 600 467 334 213 119 32 0 0 2,050 2,075 187 79 0 0 4,350 4,400 609 476 343 221 126 30 0 0 2,075 2,100 191 83 0 0 4,400 4,450 619 486 353 229 134 46 0 0 2,100 2,125 195 87 0 0 4,450 4,500 628 495 362 238 141 53 0 0 2,125 2,150 199 91 0 0 4,500 4,550 638 505 372 246 149 60 0 0 2,150 2,175 203 84 0 0 4,650 4,600 647 614 381 255 157 67 0 0 2,175 2,200 207 98 0 0 4,600 4,650 657 524 391 263 165 74 0 0 2,200 2,225 211 102 2 0 4,650 4,700 066 533 400 272 173 81 0 0 2,225 2,250 215 106 5 0 4,700 4,750 676 543 410 280 181 89 4 0 2,250 2,275 219 109 9 0 4,760 4,800 685 552 419 289 189 96 11 0 2,275 2,300 223 113 12 0 4,800 4,850 696 562 429 297 197 104 18 0 2,300 2,325 227 117 16 0 4,850 4,900 707 671 438 306 205 111 25 0 2,325 2,350 231 121 19 0 4,900 4,950 718 581 448 315 213 119 32 0 2,350 2,375 236 124 23 0 4,950 5,000 729 590 457 324 221 126 39 0” 2,376 2,400 240 128 26 0 78 Stat. 140 (b) Rules for Optional Tax.— (1) Husband or wife fusing separate returns.—Subsection (c) of section 4 (relating to rules for optional tax) is amended to read as follows: “(c) Husband or Wife Filing Separate Return.— “(1) A husband or wife may not elect to pay the optional tax imposed by section 3 if the tax of the other spouse is determined under section 1 on the basis of taxable income computed without regard to the standard deduction. “(2) Except as otherwise provided in this subsection, in the case of a husband or wife filing a separate return the tax imposed by section 3 shall be— “(A) for taxable years beginning in 1964, the lesser of the tax shown in Table IV or Table V of section 3(a), and “(B) for taxable years beginning after December 31, 1964, the lesser of the tax shown in Table IV or Table V of section 3 (a), and “(3) Neither Table V of section 3(a) nor Table V of section 3(b) shall apply in the case of a husband or wife filing a separate return if the tax of the other spouse is determined with regard to the 10-percent standard deduction; except that an individual described in section 141(d) (2) may elect (under regulations prescribed by the Secretary or his delegate)— “(A) to pay the tax shown in Table V of section 3(a) in lieu of the tax shown in Table IV of section 3(a), and “(B) to pay the tax shown in Table V of section 3(b) in lieu of the tax shown in Table IV of section 3(b). For purposes of this title, an election under the preceding sentence shall be treated as an election made under section 141(d) (2). “(4) For purposes of this subsection, determination of marital status shall be made under section 143.” (2) Amendment of section 6014.—Section 6014(a) (relating to income tax return—tax not computed by taxpayer) is amended by adding at the end thereof the following new sentence: “In the case of a married individual filing a separate return and electing the benefits of this subsection, neither Table V in section 3(a) nor Table V in section 3(b) shall apply.” (3) Technical amendments.— (A) Subsection (a) of section 4 (relating to rules for optional tax) is amended by striking out “table” and inserting in lieu thereof “tables”. (B) Section 4(f) (relating to cross references) is amended by adding at the end thereof the following new paragraph: ”(4) For nonapplicability of Table V in section 3(a) and Table V in section 3(b) in case where tax is not computed by taxpayer, see section 6014(a).” (c) Effective Date.—Except for purposes of section 21 of the Internal Revenue Code of 1954 (relating to effect of changes in rates during a taxable year), the amendments made by this section shall apply to taxable years beginning after December 31, 1963.