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salary reductions for contributions to health flexible spending arrangements is adjusted for inflation for taxable years beginning after December 31, 2013. SECTION 3. 2014 ADJUSTED ITEMS .01 Tax Rate Tables. For taxable years beginning in 2014, the tax rate tables under § 1 are as follows: TABLE 1 - Section 1(a) - Married Individuals Filing Joint Returns and Surviving Spouses If Taxable Income Is: The Tax Is: Not over $18,150 10% of the taxable income Over $18,150 but $1,815 plus 15% of not over $73,800 the excess over $18,150 Over $73,800 but $10,162.50 plus 25% of not over $148,850 the excess over $73,800 Over $148,850 but $28,925 plus 28% of not over $226,850 the excess over $148,850 Over $226,850 but $50,765 plus 33% of not over $405,100 the excess over $226,850 Over $405,100 but $109,587.50 plus 35% of not over $457,600 the excess over $405,100 Over $457,600 $127,962.50 plus 39.6% of

the excess over $457,600 TABLE 2 - Section 1(b) – Heads of Households If Taxable Income Is: The Tax Is: Not over $12,950 10% of the taxable income Over $12,950 but $1,295 plus 15% of not over $49,400 the excess over $12,950