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TITLE 26-INTERNAL REVENUE CODE I the taxable Income is: The tax Is: Over $50,000 but $22,590, plus 62% of excess not over $60,000. over $50,000. Over $60,000 but $28,790. plus 64% of excess not over $70,000. over $60,000. Over $70,000 but $35,190, plus 66% of excess not over $80,000. over $70,000. Over $80,000 but $41,790, plus 68% of excess not over $90,000. over $80,000. Over $90,000 but $48,590, plus 69% of excess not over over $90,000. $100,000. Over $100,000 ........ $55,490, plus 70% of excess over $100,000. (Aug. 16, 1954, ch. 736, 68A Stat. 5; Feb. 26, 1964, Pub. L. 88-272, title I, § 111, 78 Stat. 19; Nov. 13, 1966, Pub. L. 89-809, title I, § 103(a)(2), 80 Stat. 1550; Dec. 30, 1969, Pub. L. 91-172, title VIII, § 803(a), 83 Stat. 678.) AMENDMENTS 1969-Subsec. (a). Pub. L. 91-172 substituted a table of rates of tax for married individuals filing joint re- turns and surviving spouses for the tables of rates of tax on individuals, For rates of taxes on unmarried in- dividuals and married persons filing separate returns, see subsecs. (c) and (d) of this section. Subsec. (b). Pub. L. 91-172 generally revised the rates of tax of heads of household downwards and struck out provisions defining head of household, de- termination of status, and limitations. For definition of head of household, determination of status, and limitations, see section 2(b) of this title. Subsec. (c). Pub. L. 91-172 substituted rates of tax on unmarried individuals (other than surviving spouses and heads of household) for special rules ex- plaining the rates of tax imposed under former sub- secs. (a) and (b)(1) and prescribing a maximum limit of 87 percent of the taxable year. Subsec. (d). Pub. L. 91-172 substituted a table of rates of tax lor married individuals filing separate re- turns for provision prescribing the applicability of the rates to non-resident aliens. For applicability of rates of tax to non-resident aliens, see section 2(d) of this title. Subsec. (e). Pub. L. 91-172 struck out cross reference to section 63. Such crobs reference is now set out as section 2(e) of this title. 1966-Subsec. (d). Pub. L. 89-809 added subsec. (d) and redesignated former subsec. (d) as (e). Subsec. (e). Pub. L. 89-809 redesignated former subsec. (d) as (e). 1964-Pub. L. 88-272 amended section generally by splitting the former first bracket which started at $2,000 into four new brackets, the 14 percent bracket representing a 30 percent reduction, the 15 percent bracket a 25 percent cut, and the 16 percent bracket a 20 percent cut, and reducing all other brackets by cuts averaging about 20 percent and effectuated these cuts in two steps, one in 1964, and one in 1965. EFECTIVE DATE OF 1969 AMENDMENT Section 803(f) of Pub. L. 91-172 provided that: "The amendments made by subsections (a) [amending sec- tion 1 of this title], (b) [amending section 2 of this title], and (d) (other than paragraphs (1) and (8)) [amending sections 5(b)(1), (5), 511(b)(1), 632, 641(a), 1347, and 6015(a)(1) of this title] shall apply to tax- able years beginning after December 31, 1970, except that section 2(c) of the Internal Revenue Code of 1954 [section 2(c) of this title], as amended by subsection (b), shall also apply to taxable years beginning after December 31, 1969. The amendments made by subsec- tions (c) [amending section 3 of this title], (d)(1) [amending section 6014(a) of this title], and (d)(8) [amending section 1304(b)(1) of this title] shall apply to taxable years beginning after December 31, 1969". En'EcTIvE DATE OF 1966 AMENDMENT Section 103(n) of Pub. L. 89-809 provided that: "(1) The amendments made by this section (other than the amendments made by subsections (h), (i), and (k)) [enacting section 877 of this title, amending sections 1, 116, 154, 871, 872, 873, 874, 875, 932, 6015, and 7701 of this title, renumbering section 877 as 878, and repealing section 1493 of this title] shall apply with respect to taxable years beginning after December 31, 1966. "(2) The amendments made by subsection (h) [amending section 1441 of this title] shall apply with respect to payments made in taxable years of recipi- ents beginning after December 31, 1966. "(3) The amendments made by subsection (i) [amending section 1461 of this title] shall apply with respect to payments occurring after December 31, 1966. "(4) The amendments made by subsection (k) [amending section 3401 of this title] shall apply with respect to remuneration paid after December 31, 1966." EFFEcTIVE DATE OF 1964 AMENDMENT Section 131 of Pub. L. 88-272 provided that: "Except for purposes of section 21 of the Internal Revenue Code of 1954 [section 21 of this title] (relating to effect of changes in rates during a taxable year), the amendments made by parts I and II of this title [to sections 1, 2. 11, 37, 141, 144, 242, 821, 871, 963, 6016, 6074, 6154, 6212, 6504 and 6655 of this title] shall apply with respect to taxable years beginning after December 31, 1963." SHORT TITLE OF 1976 AMENDMENT Pub. L. 94-455, title I, § 101, Oct. 4, 1976, 90 Stat. 1525, provided that: "This Act (which amended this title generally] may be cited as the 'Tax Reform Act of 1976'." For complete classification of this Act to the Code, see Tables volume. SHORT TITLE OF 1975 AMENDMENT Pub. L. 94-164, § 1, Dec. 23, 1975, 89 Stat. 970, pro- vided that: "This Act [amending sections 11. 21, 42, 43, 103, 141, 883, 962, 1561, 3402, 6012, 6153, and 6154 of this title and provisions set out as notes under sections 42, 43, and 3402 of this title, and enacting provisions set out as notes under sections 1, 11, 42, 43, 103, and 883 of this title] may be cited as the 'Revenue Adjust- ment Act of 1975'." Pub. L. 94-12, § 1(a), Mar. 29, 1975, 89 Stat. 26, pro- vided that: "This Act [enacting sections, 42, 43, 44, 613A, 907, 955, and 6428 of th~s title, amending sec- tions 3, 11, 12, 21, 46, 47, 48, 50A, 50B. 56, 141, 214, 535, 613, 703, 851, 901, 902. 951, 954, 962, 993, 1034, 1561, 3304 note, 3402, 6012, 6096, 6201, and 6401 of this title, repealing sections 955 and 963 of this title, and enact- ing provisions set out as notes under sections 11, 42, 43, 44, 46, 48, 50A, 214, 410, 535, 613A, 907, 955, 993, 3304, 3402, 6428, and 6611 of this title and section 402 of Title 42, The Public Health and Welfare] may be cited as the 'Tax Reduction Act of 1975'." SHORT TITLE OF 1973 AMENDMENT Pub. L. 93-69, title I, § 110, July 10, 1973, 87 Stat. 166, provided that: "This title [amending sections 3201, 3202, 3211 and 3221 of this title and sections 228b, 228c and 2284 of Title 45, Railroads, enacting provisions set out as notes under section 3201 of this title and sections 228b, 228c, 228f and 2280 of Title 45, and amending provisions set out as notes under sec- tion 228c of Title 45] may be cited as the 'Railroad re- tirement Amendments of 1973'." SHORT TITLE OF 1971 AMENDMENT Pub. L. 92-178. § 1(a), Dec. 10, 1971, 85 Stat. 497, pro- vided that: "This Act [enacting sections 4(d)(5), 21(e), 40, 41, 46(b)(3), (c)(3)(C), (d)(3), (e), 48(a)(2)(B)(viii) to (x), (3)(C), (7) to (9), 50, 50A, 50B, 56(a)(2)(iv), (v), 57(a)(10), 103(c)(4)(G), 141(e), 144(a)(4), 163(d)(7), (m), Page 30