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For taxable years beginning in 2015, under § 55(b)(1), the excess taxable income above which the 28 percent tax rate applies is: Married Individuals Filing Separate Returns $92,700

Joint Returns, Unmarried Individuals (other than surviving spouses), and Estates and Trusts $185,400

For taxable years beginning in 2015, the amounts used under § 55(d)(3) to determine the phaseout of the exemption amounts are: Joint Returns or $158,900

Surviving Spouses Unmarried Individuals (other than $119,200 Surviving Spouses)

Married Individuals Filing Separate $79,450

Returns and Estates and Trusts .12 Alternative Minimum Tax Exemption for a Child Subject to the "Kiddie Tax." For taxable years beginning in 2015, for a child to whom the § 1(g) "kiddie tax" applies, the exemption amount under §§ 55 and 59(j) for purposes of the alternative minimum tax under § 55 may not exceed the sum of (1) the child's earned income for the taxable year, plus (2) $7,400. .13 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees under Accountable Plans. For calendar year 2015, an eligible employer may pay certain welders and heavy equipment mechanics an amount of up to $17 per hour for rig-related expenses that are deemed substantiated under an accountable plan if paid in accordance with Rev. Proc. 2002-41,