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seriously delinquent tax debt, which generally includes any outstanding Federal tax liability (including interest and any penalties) in excess of $50,000 (adjusted for inflation for a calendar year beginning after 2016) for which a notice of lien or notice of levy has been filed. SECTION 3. 2017 ADJUSTED ITEMS .01 Tax Rate Tables. For taxable years beginning in 2017, 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 $18,650 10% of the taxable income Over $18,650 but $1,865 plus 15% of not over $75,900 the excess over $18,650 Over $75,900 but $10,452.50 plus 25% of not over $153,100 the excess over $75,900 Over $153,100 but $29,752.50 plus 28% of not over $233,350 the excess over $153,100 Over $233,350 but $52,222.50 plus 33% of not over $416,700 the excess over $233,350 Over $416,700 but $112,728 plus 35% of not over $470,700 the excess over $416,700 Over $470,700 $131,628 plus 39.6% of

the excess over $470,700 TABLE 2 - Section 1(b) – Heads of Households If Taxable Income Is: The Tax Is: Not over $13,350 10% of the taxable income