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PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 461 (7) EXCEPTION FOR ESTATES AND TRUSTS.—This subsection shall not apply in the case of an estate or trust. SEC. 13202. SURTAX ON mCH-INCOME TAXPAYERS. (a) GENERAL RULE.— (1) Subsection (a) of section 1 (as amended by section 13201) is amended by striking the last item in the table con- tained therein and inserting the following: "Over $140,000 but not over $35,928.50, plus 36% of the excess over $250,000. $140,000. Over $250,000 $75,528.50, plus 39.6% of the excess over $250,000." (2) Subsection (b) of section 1 (as so amended) is amended by striking the last item in the table contained therein and inserting tne following: "Over $127,500 but not over $33,385, plus 36% of the excess over $250,000. $127,500. Over $250,000 $77,485, plus 39.6% of the excess over $250,000," (3) Subsection (c) of section 1 (as so amended) is amended by striking the last item in the table contained therein and inserting the following: "Over $115,000 but not over $31,172, plus 36% of the excess over $250,000. $115,000. Over $250,000 $79,772, plus 39.6% of the excess over $250,000." (4) Subsection (d) of section 1 (as so amended) is amended by striking the last item in the table contained therein and inserting the following: "Over $70,000 but not over $125,000 $17,964.25, plus 36% of the excess over $70 000. Over $125,000 $37,764.25, plus 39.6% of the excess over $125,000." (5) Subsection (e) of section 1 (as so amended) is amended by striking the last item in the table contained therein and inserting the following: "Over $5,500 but not over $7,500 $1,405, plus 36% of the excess over $5,500. Over $7,500 $2,125, plus 39.6% of the excess over $7,500." (b) TECHNICAL AMENDMENT.—Sections 531 and 541 (as amended by section 13201) are each amended by striking "36 per- cent" and inserting "39.6 percent". (c) EFFECTIVE DATE.—^The amendments made by this section 26 use i note. shall apply to taxable years beginning after December 31, 1992. SEC. 13203. MODIFICATIONS TO ALTERNATIVE MINIMUM TAX RATES AND EXEMPTION AMOUNTS. (a) INCREASE IN RATE.—Paragraph (1) of section 55(b) (defining 26 use 55. tentative minimiun tax) is amended to read as follows: "(1) AMOUNT OF TENTATIVE TAX.— "(A) NONCORPORATE TAXPAYERS.— "(i) IN GENERAL.—In the case of a taxpayer other than a corporation, the tentative minimum tax for the taxable year is the sum of— "(I) 26 percent of so much of the taxable excess as does not exceed $175,000, plus