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2017, Pub. L. 115-63, amended § 4261(k)(1)(A)(ii) of the Code (which governs the period of applicability of § 4261(b)(1), (c)(1), and (c)(3)). The effect of this amendment is to temporarily extend the passenger air transportation excise taxes of $3.00 for domestic travel, $12.00 for international travel, and $6.00 for departures beginning or ending in Alaska or Hawaii. These excise taxes apply to transportation taken through March 31, 2018. After this date, the taxes and rates will expire unless Congress renews them. .02 Section 18001 of the 21st Century Cures Act, Pub. L. 114-255, amended § 9831 of the Code to add § 9831(d), Exception For Qualified Small Employer Health Reimbursement Arrangements. To qualify as a qualified small employer health reimbursement arrangement under § 9831(d), the arrangement must provide that the total amount of payments and reimbursements for any year cannot exceed $4,950 ($10,000 for family coverage). These amounts are adjusted for inflation for a calendar year beginning after 2016. SECTION 3. 2018 ADJUSTED ITEMS .01 Tax Rate Tables. For taxable years beginning in 2018, 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 $19,050 10% of the taxable income Over $19,050 but $1,905 plus 15% of not over $77,400 the excess over $19,050

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Official source

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2017, Pub. L. 115-63, amended § 4261(k)(1)(A)(ii) of the Code (which governs the period of applicability of § 4261(b)(1), (c)(1), and (c)(3)). The effect of this amendment is to temporarily extend the passenger air transportation excise taxes of $3.00 for domestic travel, $12.00 for international travel, and $6.00 for departures beginning or ending in Alaska or Hawaii. These excise taxes apply to transportation taken through March 31, 2018. After this date, the taxes and rates will expire unless Congress renews them. .02 Section 18001 of the 21st Century Cures Act, Pub. L. 114-255, amended § 9831 of the Code to add § 9831(d), Exception For Qualified Small Employer Health Reimbursement Arrangements. To qualify as a qualified small employer health reimbursement arrangement under § 9831(d), the arrangement must provide that the total amount of payments and reimbursements for any year cannot exceed $4,950 ($10,000 for family coverage). These amounts are adjusted for inflation for a calendar year beginning after 2016. SECTION 3. 2018 ADJUSTED ITEMS .01 Tax Rate Tables. For taxable years beginning in 2018, 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 $19,050 10% of the taxable income Over $19,050 but $1,905 plus 15% of not over $77,400 the excess over $19,050