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§ 6334(d)(4)(B) and the standard deduction, divided by (ii) 52. The amount determined under § 6334(d)(4)(B) is $4,150 multiplied by the number of the taxpayer’s dependents for the taxable year in which the levy occurs. The $4,150 amount is adjusted for inflation for taxable years beginning after December 31, 2018. SECTION 3. 2019 ADJUSTED ITEMS .01 Tax Rate Tables. For taxable years beginning in 2019, the tax rate tables under § 1 are as follows: TABLE 1 - Section 1(j)(2)(A) - Married Individuals Filing Joint Returns and Surviving Spouses If Taxable Income Is: The Tax Is: Not over $19,400 10% of the taxable income Over $19,400 but $1,940 plus 12% of not over $78,950 the excess over $19,400 Over $78,950 but $9,086 plus 22% of not over $168,400 the excess over $78,950 Over $168,400 but $28,765 plus 24% of not over $321,450 the excess over $168,400 Over $321,450 but $65,497 plus 32% of not over $408,200 the excess over $321,450 Over $408,200 but $93,257 plus 35% of not over $612,350 the excess over $408,200 Over $612,350 $164,709.50 plus 37% of

the excess over $612,350 TABLE 2 - Section 1(j)(2)(B) – Heads of Households If Taxable Income Is: The Tax Is: Not over $13,850 10% of the taxable income Over $13,850 but $1,385 plus 12% of