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TABLE 1 - Section 1(a) - Married Individuals Filing Joint Returns and Surviving Spouses If Taxable Income Is: The Tax Is: Not over $17,850 10% of the taxable income Over $17,850 but $1,785 plus 15% of not over $72,500 the excess over $17,850 Over $72,500 but $9,982.50 plus 25% of not over $146,400 the excess over $72,500 Over $146,400 but $28,457.50 plus 28% of not over $223,050 the excess over $146,400 Over $223,050 but $49,919.50 plus 33% of not over $398,350 the excess over $223,050 Over $398,350 but $107,768.50 plus 35% of not over $450,000 the excess over $398,350 Over $450,000 $125,846 plus 39.6% of

the excess over $450,000 TABLE 2 - Section 1(b) – Heads of Households If Taxable Income Is: The Tax Is: Not over $12,750 10% of the taxable income Over $12,750 but $1,275 plus 15% of not over $48,600 the excess over $12,750 Over $48,600 but $6,652.50 plus 25% of not over $125,450 the excess over $48,600 Over $125,450 but $25,865 plus 28% of not over $203,150 the excess over $125,450 Over $203,150 but $47,621 plus 33% of not over $398,350 the excess over $203,150 Over $398,350 but $112,037 plus 35% of