For married persons filing separately, for taxable years beginning after December 31, 2024: 1.
(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.