Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table:
| If taxable income is: | The tax is: |
|---|---|
| Not over $29,600 | 15% of taxable income. |
| Over $29,600 but not over $76,400 | $4,440, plus 28% of the excess over $29,600. |
| Over $76,400 but not over $127,500 | $17,544, plus 31% of the excess over $76,400. |
| Over $127,500 but not over $250,000 | $33,385, plus 36% of the excess over $127,500. |
| Over $250,000 | $77,485, plus 39.6% of the excess over $250,000. |