For joint returns, for taxable years beginning after December 31, 2024: 1.
(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.