65 STAT.]
477
PUBLIC LAW 183—OCT. 20, 1951
"If the payroll period with respect to an employee is semimonthly And the wages are—
And the number of withholding exemptions claimed is— 1
But less than
2
3
4
5
6
7
8
10 or more
9
The amount of tax to be withheld shall be— 20% of
$30, $32_ $34. $36$38. $40_ $42. $44_ $50. $52. $54. $56.
$30$32. $34. $36. $38$40$42$44$50$52$54$56$62-
$64. $70... $72— $74.$76—
$70$72. $76-
$82. $84. $90$92$94. $100$102$104$106$108$110$112$114$116$118.. $120$124-. $128$132$136. $140$144-. $148$152$156. $160$164$168$172-. $176. $180.. $184$188$192. $196$200. $210$220. $230$240$250. $260$270. $280. $290. $300$320$340. $360. $380. $400. $420.. $440.. $460.. $480-
$94$100$102. $104. $106. $108$110. $112$114. $116$118$120$124$128$132$136$140$144. $148$162$156$160$164$168$172. $176-
$188. $192$196$200. $210. $220. $230$240. $250.' $260. $270. $280. $290. $300. $320. $340. $360$380. $400. $420. $440$460$480$500.
5.80 6.20 6.60 7.00 7.40 7.80 8.20 8.60 9.00 9.40 9.80 10.20 10.60 11.00 11.40 11.80 12.20 12.60 13.00 13.40 13.80 14.20 14.60 15.00 15.40 15.80 16.20 16.60 17.00 17.40 17.80 18.20 18.60 19.00 19.40 19.80 20.20 20.60 21.00 21.40 21.80 22.20 22.60 23.00 23.40 23.80 24.40 25.20 26.00 26.80 27.60 28.40 29.20 30.00 30.80 31.60 32.40 33.20 34.00 34.80 35.60 36.40 37.20 38.00 38.80 39.60 41.00 43.00 45.00 47.00 49.00 51.00 53.00 55.00 57.00 59.00 62.00 66.00 70.00 74.00 78.00 82.00 86.00 90.00 94.00 98.00
$0
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
.20 .60 1.00 1.40 1.80 2.20 2.60 3.00 3.40 3.80 4.20 4.60 5.00 5.40 5.80 .30 6.20 .70 6.60 1.10 7.00 1.50 7.40 1.90 7.80 2.30 8.20 2.70 8.60 3.10 9.00 3.50 9.40 3.90 9.80 4.30 10.20 4.70 10.60 6.10 11.00 5.50 11.40 5.90 11.80 6.30 12.20 6.70 12.60 7.10 13. 00 7.50 13.40 7.90 13.80 8.30 14.20 8.70 14.60 9.10 9.50 15.00 15.40 9.90 15.80 10.30 16.20 10.70 16.60 11.10 17.00 11. 50 17.40 11.90 17.80 12.30 18.20 12.70 18.80 13.30 19.60 14.10 20.40 14.90 21.20 16.70 22.00 16. 50 22.80 17.30 23.60 18.10 24.40 18.90 25.20. 19. 70 26.00 20.50 26.80 21.30 27.60 22.10 28.40 22.90 29.20 23.70 30.00 24.50 30.80 25.30 31.60 26.10 32.40 26.90 33.20 27.70 34.00 28.50 35.40 29.90 37.40 31.90 39.40 33.90 41.40 35.90 43.40 37.90 45.40 39.90 47.40 41.90 49.40 43.90 51.40 45.90 53.40 47.90 56.40 50.90 60.40 64.90 64.40 58.90 68.40 62.90 72.40 66.90 76.40 70.90 80.40 74.90 84.40 78.90 88.40 82.90 92.40 86.90
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .30 .70 1.10 1.50 1.90 2.30 2.70 3.10 3.50 3.90 4.30 4.70 5.10 6. 50 6.90 6.30 6.70 7.10 7.70 8.50 9.30 10.10 10.90 11.70 12.50 13.30 14.10 14.90 15.70 16.50 17.30 18.10 18.90 19.70 20.50 21.30 22.10 22.90 24.30 26.30 28.30 30.30 32.30 34.30 36.30 38.30 40.30 42.30 45.30 49.30 53.30 57.30 61.30 65.30 69.30 73.30 77.30 81.30
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .40 .80 1.20 1.60 2.20 3.00 3.80 4.60 5.40 6.20 7.00 7.80 8.60 9.40 10.20 11.00 11.80 12.60 13.40 14.20 15.00 15.80 16.60 17.40 18.80 20.80 22.80 24.80 26.80 28.80 30.80 32.80 34.80 36.80 39.80 43.80 47.80 61.80 65.80 69.80 63.80 67.80 71.80 75.80
.$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .60 1.40 2.20 3.00 3.80 4.60 5.40 6.20 7.00 7.80 8.60 9.40 10.20 11.00 11.80 13.20 16.20 17.29 19.20 21.20 23.20 25.20 27.20 29.20 31.20 34.20 38.20 42.20 46.20 50.20 64.20 68.20 62.20 66.20 70.20
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .70 1.50 2.30 3.10 3.90 4.70 5.60 6.30 7.70 9.70 11.70 13.70 15.70 17.70 19.70 21.70 23.70 25.70 28.70 32.70 36.70 40.70 44.70 48.70 52.70 56.70 60.70 64.70
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .70 2.10 4.10 6.10 8.10 10.10 12.10 14.10 16.10 18.10 20.10 23.10 27.10 31.10 35.10 39.10 43.10 47.10 51.10 55.10 59.10
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .60 2.60 4.60 6.60 8.60 10.60 12.60 14.60 17.60 21.60 25.60 29.60 33.60 37.60 41.60 45.60 49.60 63.60
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.00 3.00 5.00 7.00 9.00 12.00 16.00 20.00 24.00 28.00 32.00 36.00 40.00 44.00 4S.0O
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
50.00
44.40
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.40 3.40 6.40 10.40 14.40 18.40 22.40 26.40 30.40 34.40 38.40 42.40
20 percent o f the excess oyer $500 plus—
$500 and o v e r. 100.00
94.40
88.90
83.30
77.80
72.20
66.70
61.10
56.60
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