Married persons.

Official source

The tax to be assessed, levied and collected upon the taxable incomes of all married persons shall be computed at the following rates:

(i)#

For joint returns, for taxable years beginning after December 31, 2012, and before January 1, 2025: 1. On all taxable income from $0 to $10,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022. 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022. 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent. 4. On all taxable income exceeding $300,000, 7.65 percent.

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Married persons.

Official source

The tax to be assessed, levied and collected upon the taxable incomes of all married persons shall be computed at the following rates:

(i)#

For joint returns, for taxable years beginning after December 31, 2012, and before January 1, 2025: 1. On all taxable income from $0 to $10,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022. 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022. 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent. 4. On all taxable income exceeding $300,000, 7.65 percent.

(i)(1)#

On all taxable income from $0 to $10,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.

(i)(2)#

On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.

(i)(3)#

On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.

(i)(4)#

On all taxable income exceeding $300,000, 7.65 percent.

(j)#

For married persons filing separately, for taxable years beginning after December 31, 2012, and before January 1, 2025: 1. On all taxable income from $0 to $5,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022. 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022. 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent. 4. On all taxable income exceeding $150,000, 7.65 percent.

(j)(1)#

On all taxable income from $0 to $5,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.

(j)(2)#

On all taxable income exceeding $5,000 but not exceeding $10,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.

(j)(3)#

On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.

(j)(4)#

On all taxable income exceeding $150,000, 7.65 percent.

(k)#

For joint returns, for taxable years beginning after December 31, 2024: 1. On all taxable income from $0 to $19,580, 3.50 percent. 2. On all taxable income exceeding $19,580 but not exceeding $67,300, 4.40 percent. 3. On all taxable income exceeding $67,300 but not exceeding $431,060, 5.30 percent. 4. On all taxable income exceeding $431,060, 7.65 percent.

(k)(1)#

On all taxable income from $0 to $19,580, 3.50 percent.

(k)(2)#

On all taxable income exceeding $19,580 but not exceeding $67,300, 4.40 percent.

(k)(3)#

On all taxable income exceeding $67,300 but not exceeding $431,060, 5.30 percent.

(k)(4)#

On all taxable income exceeding $431,060, 7.65 percent.

(l)#

For married persons filing separately, for taxable years beginning after December 31, 2024: 1. On all taxable income from $0 to $9,790, 3.50 percent. 2. On all taxable income exceeding $9,790 but not exceeding $33,650, 4.40 percent. 3. On all taxable income exceeding $33,650 but not exceeding $215,530, 5.30 percent. 4. On all taxable income exceeding $215,530, 7.65 percent.

(l)(1)#

On all taxable income from $0 to $9,790, 3.50 percent.

(l)(2)#

On all taxable income exceeding $9,790 but not exceeding $33,650, 4.40 percent.

(l)(3)#

On all taxable income exceeding $33,650 but not exceeding $215,530, 5.30 percent.

(l)(4)#

On all taxable income exceeding $215,530, 7.65 percent.