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.01 Tax Rate Tables. For taxable years beginning in 2015, 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 $18,450 10% of the taxable income Over $18,450 but $1,845 plus 15% of not over $74,900 the excess over $18,450 Over $74,900 but $10,312.50 plus 25% of not over $151,200 the excess over $74,900 Over $151,200 but $29,387.50 plus 28% of not over $230,450230,450 the excess over $151,200 Over $230,450 but $51,577.50 plus 33% of not over $411,500 the excess over $230,450 Over $411,500 but $111,324 plus 35% of not over $464,850 the excess over $411,500 Over $464,850 $129,996.50 plus 39.6% of

the excess over $464,850 TABLE 2 - Section 1(b) – Heads of Households If Taxable Income Is: The Tax Is: Not over $13,150 10% of the taxable income Over $13,150 but $1,315 plus 15% of not over $50,200 the excess over $13,150 Over $50,200 but $6,872.50 plus 25% of not over $129,600 the excess over $50,200 Over $129,600 but $26,722.50 plus 28% of not over $209,850 the excess over $129,600