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131 STAT. 2054 PUBLIC LAW 115–97—DEC. 22, 2017 Public Law 115–97 115th Congress An Act To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, TITLE I SECTION 11000. SHORT TITLE, ETC. (a) AMENDMENT OF 1986 CODE.—Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. Subtitle A—Individual Tax Reform PART I—TAX RATE REFORM SEC. 11001. MODIFICATION OF RATES. (a) IN GENERAL.—Section 1 is amended by adding at the end the following new subsection: ‘‘(j) MODIFICATIONS FOR TAXABLE YEARS 2018 THROUGH 2025.— ‘‘(1) IN GENERAL.—In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026— ‘‘(A) subsection (i) shall not apply, and ‘‘(B) this section (other than subsection (i)) shall be applied as provided in paragraphs (2) through (6). ‘‘(2) RATE TABLES.— ‘‘(A) MARRIED INDIVIDUALS FILING JOINT RETURNS AND SURVIVING SPOUSES.—The following table shall be applied in lieu of the table contained in subsection (a): ‘‘If taxable income is: The tax is: Not over $19,050 ............................................. 10% of taxable income. Over $19,050 but not over $77,400 ................ $1,905, plus 12% of the excess over $19,050. Over $77,400 but not over $165,000 .............. $8,907, plus 22% of the excess over $77,400. Over $165,000 but not over $315,000 ............ $28,179, plus 24% of the excess over $165,000. Over $315,000 but not over $400,000 ............ $64,179, plus 32% of the excess over $315,000. 26 USC 1. Dec. 22, 2017 [H.R. 1] VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00002 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS