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SECTION 2. CHANGES .01 Section 3201 of the Taxpayer First Act of 2019, Pub. L. 116-25, increased the amount of the additional tax under § 6651(a) for failure to file a tax return within 60 days of the due date of such return (determined with regard to any extensions of time for filing). For returns required to be filed after December 31, 2019, the amount of the addition to tax shall not be less than the lesser of $330 (increased from $205) or 100 percent of the amount required to shown as tax on such returns. Accordingly, the $330 is adjusted for inflation in accordance with § 6651. SECTION 3. 2020 ADJUSTED ITEMS .01 Tax Rate Tables. For taxable years beginning in 2020, 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 $19,750 10% of the taxable income Over $19,750 but $1,975 plus 12% of not over $80,250 the excess over $19,750 Over $80,250 but $9,235 plus 22% of not over $171,050 the excess over $80,250 Over $171,050 but $29,211 plus 24% of not over $326,600 the excess over $171,050 Over $326,600 but $66,543 plus 32% of not over $414,700 the excess over $326,600 Over $414,700 but $94,735 plus 35% of not over $622,050 the excess over $414,700 Over $622,050 $167,307.50 plus 37% of

the excess over $622,050