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131 STAT. 2055 PUBLIC LAW 115–97—DEC. 22, 2017 ‘‘If taxable income is: The tax is: Over $400,000 but not over $600,000 ............ $91,379, plus 35% of the excess over $400,000. Over $600,000 ................................................. $161,379, plus 37% of the excess over $600,000. ‘‘(B) HEADS OF HOUSEHOLDS.—The following table shall be applied in lieu of the table contained in subsection (b): ‘‘If taxable income is: The tax is: Not over $13,600 ............................................. 10% of taxable income. Over $13,600 but not over $51,800 ................ $1,360, plus 12% of the excess over $13,600. Over $51,800 but not over $82,500 ................ $5,944, plus 22% of the excess over $51,800. Over $82,500 but not over $157,500 .............. $12,698, plus 24% of the excess over $82,500. Over $157,500 but not over $200,000 ............ $30,698, plus 32% of the excess over $157,500. Over $200,000 but not over $500,000 ............ $44,298, plus 35% of the excess over $200,000. Over $500,000 ................................................. $149,298, plus 37% of the excess over $500,000. ‘‘(C) UNMARRIED INDIVIDUALS OTHER THAN SURVIVING SPOUSES AND HEADS OF HOUSEHOLDS.—The following table shall be applied in lieu of the table contained in subsection (c): ‘‘If taxable income is: The tax is: Not over $9,525 ............................................... 10% of taxable income. Over $9,525 but not over $38,700 .................. $952.50, plus 12% of the excess over $9,525. Over $38,700 but not over $82,500 ................ $4,453.50, plus 22% of the excess over $38,700. Over $82,500 but not over $157,500 .............. $14,089.50, plus 24% of the excess over $82,500. Over $157,500 but not over $200,000 ............ $32,089.50, plus 32% of the excess over $157,500. Over $200,000 but not over $500,000 ............ $45,689.50, plus 35% of the excess over $200,000. Over $500,000 ................................................. $150,689.50, plus 37% of the excess over $500,000. ‘‘(D) MARRIED INDIVIDUALS FILING SEPARATE RETURNS.—The following table shall be applied in lieu of the table contained in subsection (d): ‘‘If taxable income is: The tax is: Not over $9,525 ............................................... 10% of taxable income. Over $9,525 but not over $38,700 .................. $952.50, plus 12% of the excess over $9,525. Over $38,700 but not over $82,500 ................ $4,453.50, plus 22% of the excess over $38,700. Over $82,500 but not over $157,500 .............. $14,089.50, plus 24% of the excess over $82,500. Over $157,500 but not over $200,000 ............ $32,089.50, plus 32% of the excess over $157,500. Over $200,000 but not over $300,000 ............ $45,689.50, plus 35% of the excess over $200,000. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00003 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS