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5 SECTION 2. 2025 ADJUSTED ITEMS .01 Tax Rate Tables. For taxable years beginning in 2025, the tax rate tables under § 1 are as follows: TABLE 1 - Section 1(j)(2)(A) –Married Individuals Filing Joint Returns and Surviving Spouses

TABLE 2 - Section 1(j)(2)(B) – Heads of Households

If Taxable Income Is:

The Tax Is:

Not over $23,850

10% of the taxable income

Over $23,850 but not over $96,950

$2,385 plus 12% of the excess over $23,850

Over $96,950 but not over $206,700

$11,157 plus 22% of the excess over $96,950

Over $206,700 but not over $394,600

$35,302 plus 24% of the excess over $206,700

Over $394,600 but not over $501,050

$80,398 plus 32% of the excess over $394,600

Over $501,050 but not over $751,600

$114,462 plus 35% of the excess over $501,050

Over $751,600

$202,154.50 plus 37% of the excess over $751,600

If Taxable Income Is:

The Tax Is:

Not over $17,000

10% of the taxable income

Over $17,000 but not over $64,850

$1,700 plus 12% of the excess over $17,000

Over $64,850 but not over $103,350

$7,442 plus 22% of the excess over $64,850

Over $103,350 but not over $197,300

$15,912 plus 24% of the excess over $103,350

Over $197,300 but not over $250,500

$38,460 plus 32% of the excess over $197,300

Over $250,500 but not over $626,350

$55,484 plus 35% of the excess over $250,500

Over $626,350

$187,031.50 plus 37% of the excess over $626,350