INCOME TAX COLLECTED AT SOURCE.

SEC. 302. INCOME TAX COLLECTED AT SOURCE. (a) Percentage Method of Withholding.—Subsection (a) of section 3402 (relating to requirement of withholding) is amended by striking out “18 percent” and inserting in lieu thereof “14 percent”. (b) Wage Bracket Withholding.—Paragraph (1) of section 3402(c) (relating to wage bracket withholding) is amended to read as follows: “(1) At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee a tax determined in accordance with the 78 Stat. 141following tables, which shall be in lieu of the tax required to be deducted and withheld under subsection (a): “If the payroll period with respect to an employee is weekly— And the wages are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or At least— But less more than— The amount of income tax to be withheld shall be— $0 $13 14% of wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $13 $14 $1.90 .10 0 0 0 0 0 0 0 0 0 $14 $15 2.00 .20 0 0 0 0 0 0 0 0 0 $15 $16 2.20 .40 0 0 0 0 0 0 0 0 0 $16 $17 2.30 .60 0 0 0 0 0 0 0 0 0 $17 $18 2.50 .70 0 0 0 0 0 0 0 0 0 $18 $19 2.60 .80 0 0 0 0 0 0 0 0 0 $19 $20 2.70 .90 0 0 0 0 0 0 0 0 0 $20 $21 2.90 1.40 0 0 0 0 0 0 0 0 0 $21 $22 3.00 1.20 0 0 0 0 0 0 0 0 0 $22 $23 3.20 1.40 0 0 0 0 0 0 0 0 0 $23 $24 3.30 1.50 0 0 0 0 0 0 0 0 0 $24 $25 3.40 1.60 0 0 0 0 0 0 0 0 0 $25 $26 3.60 1.80 0 0 0 0 0 0 0 0 0 $26 $27 3.70 1.90 .10 0 0 0 0 0 0 0 0 $27 $28 3.90 2.40 .30 0 0 0 0 0 0 0 0 $28 $29 4.00 2.20 .40 0 0 0 0 0 0 0 0 $29 $30 4.10 2.30 .50 0 0 0 0 0 0 0 0 $30 $31 4.30 2.50 .70 0 0 0 0 0 0 0 0 $31 $32 4.40 2.60 .80 0 0 0 0 0 0 0 0 $32 533 4.60 2.80 1.00 0 0 0 0 0 0 0 0 $33 $34 4.70 2.90 1.10 0 0 0 0 0 0 0 0 $34 $35 4.80 3.00 1.20 0 0 0 0 0 0 0 0 $35 $36 5.00 3.20 1.40 0 0 0 0 0 0 0 0 $36 $37 5.10 3.30 1.50 0 0 0 0 0 0 0 0 $37 $38 5.30 3.50 1.70 0 0 0 0 0 0 0 0 $38 $39 5.40 3.60 1.80 0 0 0 0 0 0 0 0 $39 $40 5.50 3.70 1.90 .10 0 0 0 0 0 0 0 $40 $41 5.70 3.90 2.10 .30 0 0 0 0 0 0 0 $41 $42 5.80 4.00 2.20 .40 0 0 0 0 0 0 0 $42 $43 6.00 4.20 2.40 .60 0 0 0 0 0 0 0 $43 $44 6.10 4.30 2.50 .70 0 0 0 0 0 0 0 $44 $45 6.20 4.40 2.60 .80 0 0 0 0 0 0 0 $45 $46 6.40 4.60 2.80 1.00 0 0 0 0 0 0 0 $46 $47 6.50 4.70 2.00 1.10 0 0 0 0 0 0 0 $47 $48 6.70 4.90 3.10 1.30 0 0 0 0 0 0 0 $48 $49 6.80 5.00 3.20 1.40 0 0 0 0 0 0 0 $49 $50 6.90 5.10 3.30 1.50 0 0 0 0 0 0 0 $50 $51 7.10 5.30 3.50 1.70 0 0 0 0 0 0 0 $51 $52 7.20 5.40 3.60 1.80 0 0 0 0 0 0 0 $52 $53 7.40 5.60 3.80 2.00 .20 0 0 0 0 0 0 $53 $54 7.50 5.70 3.90 2.10 .30 0 0 0 0 0 0 $54 $55 7.60 5.80 4.00 2.20 .50 0 0 0 0 0 0 $55 $56 7.80 6.00 4.20 2.40 .60 0 0 0 0 0 0 $56 $57 7.90 6.10 4.30 2.50 .70 0 0 0 0 0 0 $57 $58 8.10 6.30 4.50 2.70 .90 0 0 0 0 0 0 $58 $59 8.20 6.40 4.60 2.80 1.00 0 0 0 0 0 0 $59 $60 8.30 6.50 4.70 2.90 1.20 0 0 0 0 0 0 $60 $62 8.60 6.70 5.00 3.20 1.40 0 0 0 0 0 0 $62 $64 8.80 7.00 5.20 3.40 1.60 0 0 0 0 0 0 $64 $66 9.10 7.30 5.50 3.70 1.90 .10 0 0 0 0 0 $64 $68 9.40 7.60 5.80 4.00 2.20 .40 0 0 0 0 0 $66 $70 9.70 7.90 6.10 4 30 2.50 .70 0 0 0 0 0 $68 $72 9.90 8.10 6.40 4.60 2.80 1.00 0 0 0 0 0 $70 $74 10.20 8.40 6.60 4.80 3.00 1.20 0 0 0 0 0 $72 $76 10.60 8.70 6.90 5.10 3.30 1.50 0 0 0 0 0 $74 $78 10.80 9.00 7.26 5.40 3.60 1.80 0 0 0 0 0 $78 $80 11.10 9.30 7.50 5.70 3.90 2.10 .30 0 0 0 0 $80 $82 11.30 9.50 7.80 6.00 4.20 2.40 .60 0 0 0 0 $82 $84 11.60 9.80 8.00 6.20 4.40 2.60 .90 0 0 0 0 $84 $80 11.90 10.10 8.30 6.50 4.70 2.00 1.10 0 0 0 0 $86 $88 12.20 10.40 8.60 6.80 5.00 3.20 1.40 0 0 0 0 $88 $90 12.50 10.70 8.90 7.10 5.30 3.50 1.70 0 0 0 0 $90 $92 12.70 10.90 9.20 7.40 5.60 3.80 2.00 .20 0 0 0 $92 $94 13.00 11.20 9.40 7.00 5.80 4.00 2.30 .60 0 0 0 $94 $96 13.30 11.60 9.70 7.90 6.10 4.30 2.50 .70 0 0 0 $96 $98 13.60 11.80 10.00 8.20 6.40 4.60 2.80 1.00 0 0 0 $98 $100 13.90 12.10 10.30 8.50 6.70 4.00 3.10 1.30 0 0 0 $100 $105 14.40 12.60 10.80 9.00 7.20 5.40 3.60 1.80 0 0 0 $105 $110 15.10 13.30 11.50 9.70 7.90 6.10 4.30 2.50 .70 0 0 $110 $115 15.80 14.00 12.20 10.40 8.60 6.80 5.00 3.20 1.40 0 0 $115 $120 16.50 14.70 12.90 11.10 9.30 7.50 5.70 3.90 2.10 .30 0 $120 $125 17.20 15.40 13.60 11.80 10.00 8.20 6.40 4.60 2.80 1.00 0 $135 $130 17.30 16.10 14.30 12.50 10.70 8.90 7.10 6.30 3.50 1.70 0 $130 $135 18.60 16.80 15.00 13.20 11.40 9.60 7.80 6.00 4.20 2.40 .66 $145 $140 19.30 17.50 15.70 13.90 12.10 10.30 8.50 6.70 4.90 3.10 1.30 $140 $145 20.00 18.20 16.40 14.60 12.80 11.00 9.20 7.40 5.60 3.80 2.00 $145 $150 20.70 18.90 17.10 15.30 13.50 11.70 9.60 8.10 6.30 4.50 2.70 $150 $100 21.70 19.00 18.10 16.36 14.50 12.70 10.90 9.10 7.30 5.50 3.80 $160 $170 23.10 21.30 19.50 17.70 15.90 14.10 12.30 10.50 8.70 0.90 5.20 $170 $180 24.50 22.70 20.90 19.10 17.30 15.50 13.70 11.00 10.10 8.30 6.60 $180 $190 25.90 24.10 22.30 20.50 18.70 16.00 15.10 13.30 11.50 9.70 8.00 $190 $200 27.30 25.50 23.70 21.90 20.10 18.30 16.50 14.70 12.90 11.10 9.40 14 percent of the excess over $200 plus— $200 and over…. 28.00 26.20 24.40 22.60 20.80 19.00 17.20 15.40 13.60 11.80 16.10 78 Stat. 142 “If the payroll period with respect to an employee is biweekly— And the wages are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or At least— But less more than— The amount of income tax to be withheld shall be— $0 $20 14% of wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $26 $28 $3.80 .20 0 0 0 0 0 0 0 0 0 $28 $30 4.10 .50 0 0 0 0 0 0 0 0 0 $30 $32 2.30 .80 0 0 0 0 0 0 0 0 0 $32 $34 4.60 1.00 0 0 0 0 0 0 0 0 0 $34 $30 4.90 1.30 0 0 0 0 0 0 0 0 0 $36 $38 5.20 1.60 0 0 0 0 0 0 0 0 0 $38 $40 5.50 1.90 0 0 0 0 0 0 0 0 0 $48 $42 5.70 2.20 0 0 0 0 0 0 0 0 0 $42 $44 6.00 2.40 0 0 0 0 0 0 0 0 0 $44 $46 6.30 2.70 0 0 0 0 0 0 0 0 0 $46 $48 6.60 3.00 0 0 0 0 0 0 0 0 0 $48 $50 6.90 3.30 0 0 0 0 0 0 0 0 0 $50 $52 7.10 3.00 0 0 0 0 0 0 0 0 0 $52 $54 7.40 3.80 .20 0 0 0 0 0 0 0 0 $54 $56 7.70 4.10 .50 0 0 0 0 0 0 0 0 $56 $58 8.00 4.40 .80 0 0 0 0 0 0 0 0 $58 $60 8.30 4.70 1.10 0 0 0 0 0 0 0 0 $60 $62 8.50 5.00 1.40 0 0 0 0 0 0 0 0 $62 $64 8.80 5.20 1.00 0 0 0 0 0 0 0 0 $64 $66 9.10 6.50 1.90 0 0 0 0 0 0 0 0 $66 $68 9.40 5.80 2.20 0 0 0 0 0 0 0 0 $68 $70 9.70 6.10 2.50 0 0 0 0 0 0 0 0 $70 $72 9.90 6.40 2.80 0 0 0 0 0 0 0 0 $72 $74 10.20 6.60 3.00 0 0 0 0 0 0 0 0 $74 $76 10.50 6.90 3.30 0 0 0 0 0 0 0 0 $76 $78 10.80 7.20 3.60 0 0 0 0 0 0 0 0 $78 $80 11.10 7.50 3.90 .30 0 0 0 0 0 0 0 $80 $82 11.30 7.80 4.20 .60 0 0 0 0 0 0 0 $82 $84 11.60 8.00 4.40 .90 0 0 0 0 0 0 0 $84 $86 11.90 8.30 4.70 1.10 0 0 0 0 0 0 0 $86 $88 12.20 8.60 5.00 1.40 0 0 0 0 0 0 0 $88 $90 12.50 8.90 5.30 1.70 0 0 0 0 0 0 0 $90 $92 12.70 9.20 5.60 2.00 0 0 0 0 0 0 0 $92 $94 13.00 9.40 5.80 2.30 0 0 0 0 0 0 0 $94 $96 13.30 9.70 6.10 2.50 0 0 0 0 0 0 0 $96 $98 13.60 10.00 6.40 2.80 0 0 0 0 0 0 0 $98 $100 13.90 10.30 6.70 3.10 0 0 0 0 0 0 0 $100 $102 14.10 10.60 7.00 3.40 0 0 0 0 0 0 0 $102 $104 14.40 10.80 7.20 3.70 .10 0 0 0 0 0 0 $104 $106 14.70 11.10 7.50 3.90 .30 0 0 0 0 0 0 $106 $108 15.00 11.40 7.80 4.20 .60 0 0 0 0 0 0 $108 $110 15.30 11.70 8.10 4.50 .90 0 0 0 0 0 0 $110 $112 15.50 12 00 8 40 4 80 1.20 0 0 0 0 0 0 $112 $114 15.80 13.20 8.60 5.10 1.50 0 0 0 0 0 0 $114 $116 16.10 12.50 8.90 5.30 1.70 0 0 0 0 0 0 $116 $188 16.40 12.80 9.20 5.60 2.00 0 0 0 0 0 0 $118 $120 16.70 13.10 9.50 6.90 2.30 0 0 0 0 0 0 $120 $124 17.10 13.60 9.90 6.30 2.70 0 0 0 0 0 0 $124 $128 17.60 14.10 10.50 6.00 3.30 0 0 0 0 0 0 $128 $132 18.20 14.60 11.00 7.40 3.80 .30 0 0 0 0 0 $132 $136 18.80 15.20 11.60 8.00 4.40 .80 0 0 0 0 0 $136 $140 19.30 15.70 12.10 8.60 5.00 1.40 0 0 0 0 0 $140 $144 19.90 16.30 12.70 9.10 5.50 1.90 0 0 0 0 0 $144 $148 20.40 16.90 13.30 9.70 6.10 2.50 0 0 0 0 0 $148 $152 21.00 17.40 13.80 10.20 6.60 3.10 0 0 0 0 0 $152 $156 21.60 18.00 14.40 10.80 7.20 3.00 0 0 0 0 0 $156 $160 22.10 18.60 14.90 11.40 7.80 4.20 0 0 0 0 0 $160 $164 22.70 19.10 15.50 11.90 8.30 4.70 0 0 0 0 0 $164 $168 23.20 19.70 16.10 12.50 8.90 5 30 1.70 0 0 0 0 $108 $172 23.80 20.20 16.60 13.00 9.40 5.90 2.30 0 0 0 0 $172 $176 24.40 20.80 17.20 13.00 10.00 6.40 2.80 0 0 0 0 $176 $180 24.90 21.30 17.70 14.20 10.60 7.00 3.40 0 0 0 0 $180 $184 25.50 21.90 18 30 14.70 11.10 7.50 3.90 .40 0 0 0 $184 $188 26.00 22.50 18.90 15.30 11.70 8.10 4.50 .90 0 0 0 $188 $192 26.60 23.00 19.40 15.80 12.30 8.70 5.10 1.50 0 0 0 $192 $196 27.20 23.60 20.00 16.40 12.80 9.20 5.00 2.00 0 0 0 $196 $200 27.70 24.10 20 50 17.00 13 40 9.80 6.20 2.60 0 0 0 $200 $210 28.70 25.10 21.50 17.90 14.30 10.80 7.20 3.60 0 0 0 $210 $220 30.10 26.50 22.90 19.30 15.70 12.20 8.00 5.00 1.40 0 0 $220 $230 31.50 27.90 24.30 20.70 17.10 13.60 10.00 6.40 2.80 0 0 1230 $240 32.90 29.30 25.70 22.10 18.50 15.00 11.40 7.80 4.20 0 0 1240 $250 34.30 30.70 27.10 23.50 19.00 16.40 12.80 9.20 5.60 2.00 0 $250 $260 35.70 32.10 28 50 24.00 21.30 17.80 14.20 10.60 7.00 3.40 0 $260 $270 37.10 33.50 29.00 26.30 22.70 19.20 15.60 12.00 8.40 4.80 1.20 $270 $280 38.50 34.00 31.30 27.70 24.10 20.60 17.00 13.40 9.80 6.20 2.60 $280 $200 39.90 36.30 32.70 29.10 25.50 22.00 18.40 14.80 11.20 7.60 4.00 $290 $300 41.30 37.70 34.10 30.50 26.90 23.40 19.80 16.20 12.60 9.00 5.40 $300 $320 43.40 39.80 36.20 32.60 29.00 25.50 21.90 18.80 14.70 11.10 7.50 $320 $340 46.20 42.60 39.00 35.40 31.80 28.30 24.70 21.10 17.50 13.90 10.30 $340 $360 49.00 45.40 41.80 38.20 34.60 31.10 27.50 23.90 20.30 16.70 13.10 $360 $380 51.80 48.20 44.60 41.00 37.40 33.90 30.30 26.70 23.10 10.50 15.90 $390 $400 54.60 51.00 47.40 43.80 40 20 36.70 33.10 29.50 25.90 22.30 18.70 14 percent of the excess over $400 plus— $400 and over…. 56.00 52.40 48.80 45.20 41.60 38.10 34.50 30.90 27.30 23.70 20.10 78 Stat. 143 “If the payroll period with respect to an employee is semimonthly— And the wages are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or At least— But less more than— The amount of income tax to be withheld shall be— $0 $38 14% of wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $28 $30 $4.10 .20 0 0 0 0 0 0 0 0 0 $30 $32 4.30 .50 0 0 0 0 0 0 0 0 0 $32 $34 4.60 .70 0 0 0 0 0 0 0 0 0 $34 $36 4.90 1.00 0 0 0 0 0 0 0 0 0 $36 $38 5.20 1.80 0 0 0 0 0 0 0 0 0 $38 $40 5.50 1.60 0 0 0 0 0 0 0 0 0 $40 $42 5.70 1.90 0 0 0 0 0 0 0 0 0 $42 $44 6.00 2.10 0 0 0 0 0 0 0 0 0 $44 $46 6.30 2.40 0 0 0 0 0 0 0 0 0 $46 $48 6.60 2.70 0 0 0 0 0 0 0 0 0 $48 $50 6.90 3.00 0 0 0 0 0 0 0 0 0 $50 $52 7.10 3.30 0 0 0 0 0 0 0 0 0 $52 $54 7.40 3.50 0 0 0 0 0 0 0 0 0 $54 $56 7.70 3.80 0 0 0 0 0 0 0 0 0 $56 $58 8.00 4.10 .20 0 0 0 0 0 0 0 0 $58 $60 8.30 4.40 .50 0 0 0 0 0 0 0 0 $60 $62 8.50 4.70 .80 0 0 0 0 0 0 0 0 $62 $64 8.50 4.90 1.00 0 0 0 0 0 0 0 0 $64 $66 9.10 5.20 1.30 0 0 0 0 0 0 0 0 $66 $68 9.40 5.50 1.60 0 0 0 0 0 0 0 0 $68 $70 9.70 5.80 1.90 0 0 0 0 0 0 0 0 $70 $72 9.90 6.10 2.20 0 0 0 0 0 0 0 0 $72 $74 10.20 6.30 2.40 0 0 0 0 0 0 0 0 $74 $76 10.50 6.60 2.70 0 0 0 0 0 0 0 0 $76 $78 10.80 4.00 3.00 0 0 0 0 0 0 0 0 $78 $80 11.10 7.20 3.30 0 0 0 0 0 0 0 0 $80 $82 11.30 7.50 3.60 0 0 0 0 0 0 0 0 $82 $84 11.60 7.70 3.86 0 0 0 0 0 0 0 0 $84 $86 11.90 8.00 4.10 .20 0 0 0 0 0 0 0 $86 $88 12.20 8.30 4.40 .50 0 0 0 0 0 0 0 $88 $96 12.30 8.60 4.70 .80 0 0 0 0 0 0 0 $90 $92 12.70 8.90 5.00 1.10 0 0 0 0 0 0 0 $92 $94 13.00 9.10 5.20 1.40 0 0 0 0 0 0 0 $94 $96 13.30 9.40 5.50 1.60 0 0 0 0 0 0 0 $96 $98 13.60 9.70 5.80 1.90 0 0 0 0 0 0 0 $98 $100 13.90 10.00 6.10 2.20 0 0 0 0 0 0 0 $100 $102 14.10 10.30 6.40 2.50 0 0 0 0 0 0 0 $102 $104 14.40 10.50 6.60 2.80 0 0 0 0 0 0 0 $104 $106 14.70 10.80 6.90 3.00 0 0 0 0 0 0 0 $106 $108 15.00 11.10 7.20 3.30 0 0 0 0 0 0 0 $108„ $110 15.30 11.40 7.50 3.60 0 0 0 0 0 0 0 $110 $112 15.50 11.70 7.80 3.90 0 0 0 0 0 0 0 $112 $114 15.80 11.90 8.00 4.20 .30 0 0 0 0 0 0 $114 $116 16.10 12.20 8.30 4.40 .50 0 0 0 0 0 0 $116 $118 16.40 12.50 8.60 4.70 .80 0 0 0 0 0 0 $118 $120 16.70 12.80 8.90 5.00 1.10 0 0 0 0 0 0 $120 $124 17.10 13.20 9.30 5.40 1.50 0 0 0 0 0 0 $124 $128 17.60 13.80 9.90 6.00 2.10 0 0 0 0 0 0 $128 $132 18.20 14.30 10.40 6.50 2.60 0 0 0 0 0 0 $132 $136 18.80 14.90 11.00 7.10 3.30 0 0 0 0 0 0 $136 $140 19.30 15.40 11.50 7.70 3.80 0 0 0 0 0 0 $140 $144 19.90 16.00 12.10 8.20 4.30 .40 0 0 0 0 0 $144 $148 20.40 16.60 12.70 4.80 4.90 1.00 0 0 0 0 0 $148 $152 21.00 17.10 13.20 9.30 5.40 1.60 0 0 0 0 0 $152 $156 21.60 17.70 13.80 9.90 6.00 2.10 0 0 0 0 0 $156 $100 22.10 18.20 14.30 10.50 6.60 2.70 0 0 0 0 0 $160 $164 23.70 18.80 14.90 11.00 7.10 3.20 0 0 0 0 0 $164 $168 23.20 19.40 15.50 11.60 7.70 3.80 0 0 0 0 0 $168 $172 23.80 19.90 16.00 12.10 8.20 4.40 .50 0 0 0 0 $172 $176 24.40 20.50 16.00 12.70 8.80 4.90 1.00 0 0 0 0 $176 $180 24.90 21.00 17.10 13.30 9.40 5.50 1.00 0 0 0 0 $180 $184 25.50 21.60 17.70 13.80 9.90 6.00 2.10 0 0 0 0 $184 $188 26.00 22.20 18.30 14.40 10.50 6.60 2.70 0 0 0 0 $188 $192 26.60 22.70 18.80 14.90 11.00 7.20 3.30 0 0 0 0 $192 $196 27.20 23.30 19.40 15.60 11.60 7.70 3.80 0 0 0 0 $196 $200 27.70 23.80 19.90 16.10 12.30 8.30 4.40 .50 0 0 0 $200 $210 28.70 24.80 20.90 17.00 13.10 9.30 5.40 1.50 0 0 0 $210 $230 30.10 26.20 22.30 18.40 14.50 10.70 6.80 2.90 0 0 0 $220 $230 31.50 27.60 23.70 19.80 15.90 12.10 8.20 4.30 .40 0 0 $230 $240 32.90 29.00 25.10 21.20 17.30 13.50 9.00 6.70 1.80 0 0 $240 $250 34.30 30.40 26.50 22.60 14.70 14.90 11.00 7.10 3.20 0 0 $250 $260 35.70 31.80 27.90 24.00 20.10 16.30 12.40 8.50 4.60 .70 0 $260 $270 37.10 33.20 29.30 25.40 21.50 17.70 13.80 9.90 6.00 2.10 0 $270 $280 38.50 34.00 30.70 29.80 22.90 19.10 15.20 11.30 7.40 3.50 0 $280 $290 39.90 36.00 32.10 28.20 24.30 20.60 16.00 12.70 8.80 4.90 1.00 $290 $300 41.30 37.40 33.60 29.60 25.70 21.90 18.00 14.10 10.20 6.30 2.40 $300 $320 43.40 39.50 35.00 31.70 27.80 24.00 20.10 16.20 12.30 8.40 4.50 $320 $340 46.20 42.30 38.40 34.50 30.60 26.80 22.90 19.00 15.10 11.20 7.30 $310 $300 49.00 45.10 41.20 37.30 33.40 29.00 26.70 21.80 17.90 14.00 10.10 $360 $380 51.80 47.90 44.00 40.10 36.20 32.40 28.50 24.60 20.70 16.80 12.90 $380 $400 54.60 50.70 46.80 42.90 39.00 35.20 31.30 27.40 23.50 19.60 15.70 $400 $420 57.40 53.50 49.60 45.70 41.80 38.00 34.10 30.20 26.30 22.40 18.60 $420 $440 60.20 56.30 52.40 48.50 44.60 40.80 36.90 33.00 29.10 25.20 21.30 $440 $400 63.00 59.10 55.20 61.30 47.40 43.60 39.70 35.80 31.90 28.00 24.10 $460 $480 65.80 61.90 58.00 54.10 50.20 46.40 42.50 38.60 34.70 30.80 26.90 $480 $300 68.60 64.70 60.80 60.90 53.00 49.20 45.30 41.40 37.50 33.60 29.70 14 percent of the excess over $500 plus— $500 and over 70.00 66.10 62.20 58.30 54.40 50.60 46.70 42.80 38.90 35.00 31.10 78 Stat. 144 “If the payroll period with respect to an employee is monthly— And the wages are— And the number of withholding exemptions claimed is— 0 1 2 3 4 5 6 7 8 9 10 or At least— But less more than— The amount of income tax to be withheld shall be— $0 $56 14% of wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $56 $60 $8.10 .30 0 0 0 0 0 0 0 0 0 $60 $64 8.70 .90 0 0 0 0 0 0 0 0 0 $64 $68 9.20 1.50 0 0 0 0 0 0 0 0 0 $68 $72 9.80 2.00 0 0 0 0 0 0 0 0 0 $72 $76 10.40 2.60 0 0 0 0 0 0 0 0 0 $76 $80 10.90 3.10 0 0 0 0 0 0 0 0 0 $80 $84 11.50 3.70 0 0 0 0 0 0 0 0 0 $84 $88 12.00 4.30 0 0 0 0 0 0 0 0 0 $88 $92 12.60 4.80 0 0 0 0 0 0 0 0 0 $92 $96 13.20 5.40 0 0 0 0 0 0 0 0 0 $96 $100 13.70 5.90 0 0 0 0 0 0 0 0 0 $100 $104 14.30 6.50 0 0 0 0 0 0 0 0 0 $104 $110 14.80 7.10 0 0 0 0 0 0 0 0 0 $108 $112 15.40 7.60 0 0 0 0 0 0 0 0 0 $112 $116 16.00 8.20 .40 0 0 0 0 0 0 0 0 $116 $120 16.50 8.70 1.00 0 0 0 0 0 0 0 0 $131 1124 17.10 9.30 1.50 0 0 0 0 0 0 0 0 $124 $128 17.60 9.90 2.10 0 0 0 0 0 0 0 0 $128 $132 18.20 10.40 2.00 0 0 0 0 0 0 0 0 $132 $136 18.80 11.00 3.20 0 0 0 0 0 0 0 0 $136 $140 19.30 11.50 3.80 0 0 0 0 0 0 0 0 $140 1144 19.90 12.10 4.30 0 0 0 0 0 0 0 0 $144 $148 20.40 12.70 4.90 0 0 0 0 0 0 0 0 $148 $152 21.00 13.20 5.40 0 0 0 0 0 0 0 0 $152 $156 21.60 13.80 6.00 0 0 0 0 0 0 0 0 $156 $160 22.10 14.30 6.60 0 0 0 0 0 0 0 0 $160 $164 22.70 14.90 7.10 0 0 0 0 0 0 0 0 $164 $168 23.20 15.50 7.70 0 0 0 0 0 0 0 0 $168 $172 23.80 16.00 8.20 .50 0 0 0 0 0 0 0 $172 $176 24.40 16.60 8.80 1.00 0 0 0 0 0 0 0 $176 $180 24.90 17.10 9.40 1.60 0 0 0 0 0 0 0 $180 $184 25.50 17.70 9.90 2.10 0 0 0 0 0 0 0 $184 $188 26.00 18.30 10.50 2.70 0 0 0 0 0 0 0 $188 $192 26.60 18.80 11.00 3.30 0 0 0 0 0 0 0 $192 $196 27.20 19.40 11.60 3.80 0 0 0 0 0 0 0 $196 $200 27.70 19.90 12.20 4.40 0 0 0 0 0 0 0 $200 $204 28.30 20.50 12.70 4.90 0 0 0 0 0 0 0 $201 $208 28.80 21.10 13.30 5.50 0 0 0 0 0 0 0 $208 $212 29.40 21.00 13.80 6.10 0 0 0 0 0 0 0 $212 $216 30.00 22.20 14.40 6.00 0 0 0 0 0 0 0 $216 $220 30.50 22.70 15.00 7.20 0 0 0 0 0 0 0 $220 $224 31.10 23.30 15.50 7.70 0 0 0 0 0 0 0 $224 $228 31.60 23.90 16.10 8.30 .50 0 0 0 0 0 0 $228 $232 32.20 24.40 10.60 8.90 1.10 0 0 0 0 0 0 $232 $236 32.80 25.00 17.20 9.40 1.00 0 0 0 0 0 0 $236 $240 33.30 25.60 17.80 10.00 2.20 0 0 0 0 0 0 $240 $248 34.20 26.40 18.60 10.80 3.00 0 0 0 0 0 0 $248 $256 35.30 27.50 19.70 11.90 4.20 0 0 0 0 0 0 $256 $264 36.40 28.00 20.80 13.10 5.30 0 0 0 0 0 0 $264 $272 37.50 29.70 22.00 14.20 6.40 0 0 0 0 0 0 $272 $280 38.60 30.90 23.10 15.30 7.50 0 0 0 0 0 0 $280 $288 39.80 32.00 24.20 15.40 8.60 .90 0 0 0 0 0 $288 $290 40.90 33.10 25.30 17.50 9.80 2.00 0 0 0 0 0 $296 $304 42.00 34.20 26.40 18.70 10.90 3.10 0 0 0 0 0 $304 $312 43.10 35.30 27.00 19.80 12.00 4.20 0 0 0 0 0 $312 $320 44.20 36.50 28.70 20.90 13.10 5.40 0 0 0 0 0 $320 $328 46.40 37.60 29.80 23.00 14.20 6.50 0 0 0 0 0 $328 $336 46.50 33.70 30.90 23.10 15.40 7.60 0 0 0 0 0 $336 $344 47.60 39.80 32.00 24.30 16.50 8.70 .90 0 0 0 0 $344 $352 48.70 40.90 33.20 25.40 17.00 9.80 2.10 0 0 0 0 $352 $360 49.80 42.10 34.30 26.50 18.70 11.00 3.20 0 0 0 0 $360 $368 51.00 43.20 35.40 27.00 19.80 12.10 4.30 0 0 0 0 $368 $376 52.10 44.30 30.50 28.70 21.00 13.20 5.40 0 0 0 0 $376 $384 53.20 45.40 37.60 29.90 22.10 14.30 6.50 0 0 0 0 $384 $392 54.30 46.50 38.80 31.00 23.20 15.40 7.70 0 0 0 0 $392 $400 55.40 47.70 39.90 32.10 24.30 18.00 8.80 1.00 0 0 0 $400 $420 57.40 49.00 41.80 34.10 26.30 18.50 10.70 3.00 0 0 0 $420 $440 60.20 52.40 44.00 30.90 29.10 21.30 13.50 5.80 0 0 0 $440 $460 63.00 55.20 47.40 39.70 31.90 24.10 16.30 8.60 .80 0 0 $460 $480 65.80 58.00 50.20 42.50 34.70 26.00 19.10 11.40 3.60 0 0 $480 $500 68.00 60.80 53.00 45.30 37.50 29.70 21.90 14.20 6.40 0 0 $500 $520 71.40 63.00 55.80 48.10 40.30 32.50 24.70 17.00 9.20 1.40 0 $520 $540 74.20 66.40 58.00 50.90 43.10 35.30 27.50 19.80 12.00 4.20 0 $540 $560 77.00 69.20 61.40 53.70 45.90 38.10 30.30 22.00 14.80 7.00 0 $560 $580 79.80 72.00 64.20 56.50 48.70 40.90 33.10 25.40 17.00 9.80 2.00 $580 $600 82.60 74.80 67.00 59.30 51.50 43.70 35.90 28.20 20.40 12.60 4.80 $600 $640 86.80 70.00 71.20 63.50 55.70 47.90 40.10 32.40 24.60 10.80 9.00 $640 $680 92.40 84.00 76.80 69.10 61.30 53.50 45.70 38.00 30.20 22.40 14.60 $680 $720 98.00 90.20 82.40 74.70 66.90 59.10 51.30 43.00 35.80 28.00 20.20 $720 $760 103.60 95.80 88.00 80.30 72.50 64.70 56.90 49.20 41.40 33.60 25.80 $760 $800 109.20 101.40 93.60 85.90 78.10 70.30 62.50 54.80 47.00 39.20 31.40 $800 $840 114.80 107.00 90.20 91.50 83.70 75.90 68.10 60.40 52.00 44.80 37.00 $840 $880 120.40 112.00 104.80 97.10 89.30 81.50 73.70 66.00 58.20 50.40 42.60 $880 $920 136.00 118.20 110.40 102.70 94.90 87.10 79.30 71.60 63.80 56.00 48.20 $920 $900 131.60 123.80 116.00 108.30 100.50 92.70 84.90 77.20 69.40 61.60 53.80 $960 $1,000 137.20 129.40 121.60 113.90 106.10 98.30 90.50 82.80 75.00 67.20 59.40 14 percent of the excess over $1,000 plus– $1,000 and over…. 140.00 132.20 124.40 116.70 108.90 101.10 93.80 85.60 77.80 70.00 62.20 78 Stat. 145 “If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period— And the wages And the number of withholding exemptions claimed is— divided by the number of days in such 0 1 2 3 4 5 6 7 8 9 10 or period are— more At least— But less The amount of tax to be withheld shall be the following amount multiplied by than— the number of days in such period— $0 $2.00 14% of wages $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2.00 $2.25 $.30 .05 0 0 0 0 0 0 0 0 0 $2.25 $2.50 .10 0 0 0 0 0 0 0 0 0 0 $2.50 $2.75 .35 .10 0 0 0 0 0 0 0 0 0 $2.75 $3.00 .40 .16 0 0 0 0 0 0 0 0 0 $3.00 $3.25 .45 .20 0 0 0 0 0 0 0 0 0 13.25 $3.50 .45 .20 0 0 0 0 0 0 0 0 0 $3.50 $3.75 .50 .25 0 0 0 0 0 0 0 0 0 $3.75 $4.00 .56 .30 .05 0 0 0 0 0 0 0 0 $4.00 $4.25 .60 .30 .05 0 0 0 0 0 0 0 0 $4.25 $4.50 .60 .35 .10 0 0 0 0 0 0 0 0 $4.50 $4.75 .65 .40 .15 0 0 0 0 0 0 0 0 $4.75 $5.00 .70 .45 .15 0 0 0 0 0 0 0 0 $5.00 $5.25 .70 .45 .20 0 0 0 0 0 0 0 0 $5.25 $5.60 .75 .50 .25 0 0 0 0 0 0 0 0 $5.50 $5.75 .80 .55 .30 0 0 0 0 0 0 0 0 $5.75 $6.00 .80 .65 .30 .05 0 0 0 0 0 0 0 $6.00 $3.25 .85 .60 .35 .10 0 0 0 0 0 0 0 $6.25 $6.50 .90 .65 .40 .15 0 0 0 0 0 0 0 $6.50 $6.75 .95 .65 .40 .15 0 0 0 0 0 0 0 $6.75 $7.00 .95 .70 .45 .20 0 0 0 0 0 0 0 $7.00 $7.25 1.00 .75 .60 .25 0 0 0 0 0 0 0 $7.25 $7.50 1.05 .80 .60 .25 0 0 0 0 0 0 0 $7.50 $7.7$ 1.05 .80 .55 .30 .05 0 0 0 0 0 0 $7.75 $8.00 1.10 .85 .60 .35 .10 0 0 0 0 0 0 $8.00 $8.25 1.15 .90 .65 .35 .10 0 0 0 0 0 0 $8.25 $8.50 1.15 .90 .65 .40 .15 0 0 0 0 0 0 $8.50 $8.75 1.20 .95 .70 .45 .20 0 0 0 0 0 0 $8.75 $9.00 1.25 1.00 .75 .50 .20 0 0 0 0 0 0 $9.00 $9.25 1.30 1.00 .75 .50 .25 0 0 0 0 0 0 $9.25 $9.60 1.30 1.05 .80 .55 .30 .05 0 0 0 0 0 $9.50 $9.75 1.35 1.10 .85 .80 .30 .05 0 0 0 0 0 $9.75 $10.00 1.40 1.15 .85 .60 .35 .10 0 0 0 0 0 $10.00 $10.50 1.45 1.20 .90 .65 .40 .15 0 0 0 0 0 $10.50 $11.00 1.50 1.25 1.00 .75 .60 .25 0 0 0 0 0 $11.00 $11.50 1.60 1.30 1.05 .80 .65 .30 .05 0 0 0 0 $11.50 $12.00 1.65 1.40 1.15 .90 .60 .35 .10 0 0 0 0 $12.00 $12.50 1.70 1.45 1.20 .95 .70 .45 .20 0 0 0 0 $12.50 $13.00 1.80 1.55 1.25 1.00 .75 .50 .25 0 0 0 0 $13.00 $13.50 1.85 1.60 1.35 1.10 .85 .60 .30 .05 0 0 0 $13.50 $14.00 1.95 1.65 1.40 1.16 .90 .65 .40 .15 0 0 0 $14.00 $14.50 2.00 1.75 1.50 1.25 .95 .70 .45 .20 0 0 0 $14.50 $15.00 2.05 1.80 1.55 1.30 1.01 .80 .55 .30 0 0 0 $10.00 $15.60 2.15 1.90 1.60 1.35 1.10 .85 .60 .35 .10 0 0 $15.50 $16.00 2.20 1.95 1.70 1.46 1.20 .95 .65 .40 .15 0 0 $10.00 $16.50 2.30 2.00 1.75 1.50 1.25 1.00 .75 .50 .25 0 0 $16.50 $17.00 2.35 2.10 1.85 1.60 1.30 1.05 .80 .55 .30 .05 0 $7.00 $17.50 2.40 2.15 1.90 1.65 1.40 1.15 .90 .65 .35 .10 0 $17.50 $18.00 2.50 2.25 1.95 1.70 1.45 1.20 .95 .70 .45 .20 0 $18.00 $18.40 2.55 2.30 2.05 1.80 1.55 1.30 1.00 .75 .50 .25 0 $18.50 $19.00 2.65 2.35 2.10 1.85 1.60 135 1.10 .85 .60 .30 .05 $19.00 $19.50 2.70 2.45 2.20 1.95 1.65 140 1.15 .90 .65 .40 .15 $19.60 $20.00 2.76 2.60 2.25 2.00 1.76 1.50 1.25 1.00 .70 .45 .20 $20.00 $21.00 2.85 2.60 2.35 2.10 185 1.60 1.35 110 .80 .55 .30 $21.00 $22.00 3.00 2.75 2.50 2.25 2.00 1.75 1.50 1.20 .95 .70 .45 $22.00 $23.00 3.15 2.90 2.65 2.40 2.15 1.85 1.60 1.35 1.10 .85 .60 $23.00 $24.00 3.30 3.05 2.80 2.50 2.25 2.00 1.75 150 1.25 1.00 .75 $24.00 $25.00 3.45 3.15 2.90 2.65 2.40 2.15 1.90 1.65 1.40 1.15 .85 $25.00 $26.00 3.55 3.30 3.05 2.80 2.55 2.30 2.05 1.80 1.50 1.25 1.00 $20.00 $27.00 3.70 3.45 3.20 2.95 2.70 2.45 2.20 1.90 1.65 1.40 1.15 $27.00 $28.00 3.85 3.60 3.35 3.10 2.85 2.55 2.30 2.05 1.80 1.55 1.30 $28.00 $29.00 4.00 3.75 3.50 3.20 2.95 2.70 2.45 2.20 1.95 1.70 1.45 $29.00 $30.00 4.15 3.85 3.60 3.35 3.10 2.85 2.60 2.35 2.10 1.85 1.55 14 percent of the excess over $30 plus— $30 and over…. 4.20 3.95 3.70 3.45 3.20 2.90 2.65 2.40 2.16 1.90 1.65” 78 Stat. 146 (c) Withholding of Tax on Certain Nonresident Aliens.—Subsections (a) and (b) of section 1441 (relating to withholding of tax on nonresident aliens) are amended by striking out “18 percent” and inserting in lieu thereof “14 percent”. (d) Effective Dates.—The amendments made by subsections (a) and (b) of this section shall apply with respect to remuneration paid after the seventh day following the date of the enactment of this Act. The amendment made by subsection (c) of this section shall apply with respect to payments made after the seventh day following the date of the enactment of this Act.