Page 147

107 STAT. 458 PUBLIC LAW 103-66—AUG. 10, 1993 a tax determined in accordance with the following table: ' V taxable income is: The tax is: Not over $36,900 15% of taxable income. Over $36,900 but not over $89,150 ... $5,535, pliu 28% of the excess over $36,900. Over $89,150 but not over $140,000 $20,165, plus 31% of the excess over $89,150. Over $140,000 $35,928.50, plus 36% of the excess over $140,000. "(b) HEADS OF HOUSEHOLDS.—There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a t£ix determined in accordance with the following table: ' V 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 $33,385, pltis 36% of the excess over $127,500. "(c) UNMARRIED INDIVIDUALS (OTHER THAN SURVIVING SPOUSES AND HEADS OF HOUSEHOLDS).—^There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: *V taxable income is: The tax is: Not over $22,100 15% of taxable income. Over $22,100 but not over $53,500 ... $3,315, plus 28% of the excess over $22,100. Over $53,500 but not over $115,000 $12,107, plus 31% of the excess over $53,500. Over $115,000 $31,172, plus 36% of the excess over $115,000. "(d) MARRIED INDIVIDUALS FILING SEPARATE. RETURNS.—There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table: '*U taxable income is: The tax is: Not over $18,450 15% of taxable income. Over $18,450 but not over $44,575 ... $2,767.50, plus 28% of the excess over $18,450. Over $44,575 but not over $70,000 ... $10,082.50, plus 31% of the excess over $44,575. Over $70,000 $17,964.25, plus 36% of the excess over $70,000. "(e) ESTATES AND TRUSTS.—^There is hereby imposed on the taxable income of— "(1) every estate, and "(2) every trust, taxable under this subsection a t£ix determined in accordance with the following table: *V taxable income is: The tax is: Not over $1,500 15% of taxable income. Over $1,500 but not over $3,500 $225, plus 28% of the excess over $1,500.