59 STAT.] 79TH CONG. , S1T SESS.-CH. 453-NOV. 8 , 1945 567 If the pay-roll period with respect to an employee is a daily pay-roll period or a miscellaneous pay-roll period-Continued And the wages di- vided by the num- ber of days in much period are- At least $3.75 -- - $4.00 - -- $4.25-- - $4.50--- $4.75 - -- $5.00
-
$5.25 --- $5.50 - - $5.75-- -- $6.00 -- -- - $6.25....-- $6.50 - - $6.75 ---- $7.00 -- - -- $7.25 - --- $7.50------ $7.75 - -- $8.00 -- ---- $8.25. .. $8.50 - - $8.75-- $9.00 - - $9.25 --- $9.50 -- $9.75 - - $10.00 -. $10.50-- - $10.00 --- $11.50 -- _ $12.00 - -. $12.50 -- $13.00 --. $13.50 - - $14.00 -. $14.50 ----. $15.00 -o _ $17.00 --- -. $15.50 --- $16.00. . $16.50 . $17.00- . $17.50-- $18.00-- --. $18.50. $19.00.. $19.50 $20.00 .. $21.00 .. $22.00 - . $23.00 - . -. $24.00 - . $25.00o . $26.00 . $27.00 .. $28.00 -. $29.00 . But less than $4.00- --- $4.25
-
$4.50 -- -- $4.75 --- - $5.00----- $5.25------ $5.50-- $5.75 .-- -- $6.00 ---- - $6.25. -- - $6.50- ----- $6.75---- $7.00 ---- $7.25------ $7.50 .---- $7.75 ----- - $8.00 --- - $8.25..---- $8.50.--- $8.75-- -- $9.00-- -- $9.25- - - $9.50-- -- $9.75- - - $10.00 -- - $10.50 -.. / $11.00 -- - $11.50 -- . . $12.00 --- $12.50 -- - $13.00 -- - $13.50-- $14.00 ---- $14.50--I $15.00 ---- $15.50- $16.00 $16.50.---- $17.00 -- - - $17.50 - . -_ $18.00 .---- $18.50 -- - $19.00 -. $19.50- $20.00 ---- $21.00 - $.22.00 - . $23.00 - -- $24.00 - -- $25.00 - $26.00 .- $27.00 -- - $28.00 ---- $29.00 ---- $30.00. -- - - $30.00 and over ------ . And the number of withholding exemptions claimed is- 0 1 2 3 4 5 6 7 8 9 mor The amount of tax to be withheld shall be the following amount multiplied by the number of days in such period $0.65 $0.40 $0.15 $0 $0 $0 $0 $0 $0 $0 $0 701 .45 200 0 0 0 0 0 0 0 .76 .50 .25 0 0 0 0 0 0 0 0 .S0 .56 .25 0 0 0 0 0 0 0 0 .85 .55 .30 .05 0 0 0 0 0 0 0 .90 .60 35 .10 0 0 0 0 0 0 0 .90 65 .40 .15 0 0 0 0 0 0 0 .95 .70 .45 .20 0 0 0 0 0 0 0 1.00 .75 .50 .20 0 0 0 0 0 1.05 .80 .55 .25 0 0 0 0 0 0 0 1.10 .85 .55 .30 .05 0 0 0 0 0 0 1.15 .85 .60 .35 .10 0 0 0 0 0 0 1.20 .90 .65 .40 .15 0 0 0 0 0 0 1.25 .95 .70 .45 .20 0 0 0 0 0 0 1.30 1.00 .75 .50 .20 0 0 0 0 0 0 1.35 1.05 .80 .50 .25 0 0 0 0 0 0 1.40 1.10 . 55 .30 .05 0 0 0 0 0 1.40 1.15 .85 .60 .35 .10 0 00 0 0 1.45 1 .20 .90 .65 .40 .15 0 0 0 0 0 1 .25 .95 .70 .45 .15 0 0 0 0 0 1.55 1.30 1.00 .75 .50 .20 0 0 0 0 0 1.60 1.35 1.05 .80 .50 .25 0 0 0 0 0 1.65 1.35 1.10 .80 .55 .30 .05 0 0 0 0 1.70 1.40 1.15 .85 .60 .35 .10 0 0 0 0 1.75 1.45 1.20 .90 .65 .40 .15 0 0 0 0 1.80 1.55 1.25 .95 .70 .45 .20 0 0 0 0 1.90 1.65 1.35 1 .05 .80 .55 .30 0 0 0 0 2.00 1.75 1.45 1.15 .90 .60 .35 .10 0 0 0 2.10 1.80 1.65 1 .25 .95 .70 .45 .20 0 0 0 2.20 1.90 1.65 1 .35 1.05 .80 .55 .25 0 0 0 2.30 2 .00 1.70 1 .45 1.15 .90 .60 .35 .10 0 0 2.40 2.1 0 1.55 1.25 .95 .70 .45 .20 0 0 2.50 2.20 1.90 1.60 1.35 .05 .80 .55 .25 0 0 2.60 2.30 2.00 1 .701 .45 1.15 .90 .60 .35 .10 0 2.65 2.40 2.10 1.80 1 .50 1 .25 .95 .70 .45 .20 0 2.75 2.50 2.20 1 .90 1. 1 .90 1.60 .3 5 .0 .80 .55 .25 0 2.85 2.55 2.30 2.00 1 .70 1 .45 1.15 .85 .60 .35 .10 2 95 2.65 2.40 2.10 1. 1.5 1.O 50 1.25 .95 .70 .45 .20 3.05 2.75 2.45 2 .20 1 .90 1.60 1. 35 .05 .80 .50 .25 315 2.85 2.55 2.30 2.00 1.70 1.40 1.15 .85 .60 .35 3.25 2.95 2.65 2 .40 2.10 1.80 1.50 1 .25 .95 .70 .45 3.35 3.05 2.75 2.45 2.20 1.90 1.60 1.30 1.05 .80 .50 3.40 3.15 2.85 52 .55 2.30 2.2.00 1.70 1 .40 1.15 .60 3.50 3.25 2.95 2.65 2.35 2.10 1.80 1 .0 1.25 .95 .70 3.60 3.30 3.05 2 .75 2 .45 2.20 1.90 1.60 1 .30 1.05 .75 3.75 3.45 3.20 2.90 2.60 2.30 2.05 1.75 1.45 1.20 .90 3.95 3.5 3.36 3.10 2.80 2.50 2.20 1.95 1.65 1.35 1.10 4.15 3.85 3.55 3.25 3.00 2.70 2.40 2.10 1.86 1.65 1.25 4.30 4.05 3.75 3.45 3.15 2.90 2.60 2.30 2.05 1.75 1.48 4.50 4 .20 3.95 3.65 3 .35 3 .05 2.80 2 .50 2.20 1.95 1.65 4.70 4.40 4.10 3.85 3.55 3.25 2.95 2.70 2.40 2.10 1.85 4.90 4.60 4.30 4 .00 3.75 3.46 3 .15 2 .90 2.60 2.30 2 .00 5.05 4.80 4.50 4.20 3.90 3.65 3.35 3.05 2.80 2.50 2.20 5.25 4.95 4.70 4.40 4.10 3.0 3.55 .26 2.96 2.70 2.40 .45 5.15 4.85 4.60 4.30 4.00 3.75 3.45 3.15 2.85 2.60 19 percent of the excess over $30 plus- 6.6 626 4.70 4.4 4.30 .80 35 3 .2 6325 2.9 2 .70 (c) TECHNICAL AMENDMENT. --Section 1622 (h) (1) (C) (rel atingUS .2 3 . to exemptions for withholding) is amended by striking out the words iv ! 1622 (h) (C). "a surtax exemption under section 25 (b) (3)" and by inserting in 26u.. C . spp. lieu thereof "an exemption under section 25 (b) (1) (C)". At (. (d) WrrITHHOLDING STATEMENTS.- (1) Section 1625 (a) (relating to withholding receipts) is 6 .. Spp.1 amended by inserting after "required to deduct and withhold a vi, 162s(). tax in respect of the wages of an employee" the following: ", or who would have been so required if the employee had claimed no more than one withholding exemption,".
�
