688

PUBLIC LAW 91-172-DEC. 30, 1969

[83 STAT.

"Table 4.—If the payroll period with respect to an employee is MONTHLY " (a) Single Person—Including Head of Household: "If the amount of wages i s: Not over $92 Over $92 but not over $142 Over $142 but not over $225 Over $225 but not over $383 Over $383 but not over $767 Over $767 but not over $917 Over $917

The amount of income tax to b e held shall b e: 0. 2 1 % of excess over $92. $10.50 plus 2 7 % of excess $142. $32.91 plus 1 8 % of excess $225. $61.35 plus 2 1 % of excess $383. $141.99 plus 2 6 % of excess $767. $180.99 plus 3 1 % of excess $917.

with-

over over over over over

"(b) Married Person: "If the amount of wages i s: Not over $92 Over $92 but not over $208 Over $208 but not over $383 Over $383 but not over $767 Over $767 but not over $1,500 Over $1,500 but not over $1,833 Over $1,833

The a m o u n t of income tax to b e withheld shall b e: 0. 2 1 % of excess over $92. .$24.30 plus 16% of excess over $208. $52.36 plus 1 8 % of excess over $383. $121.48 plus 2 1 % of excess over $767. $275.41 plus 2 6 % of excess over $1 500 $.361.99 plus 31%, of excess over $1,833.

"Table 5—If the payroll period with respect to an employee is QUARTERLY " (a) Single Person—Including Head of Household: The amount of income tax to be withheld shall b e: 0. 2 1 % of excess over $275, $31.50 plus 2 7 % of excess over $425. $99.00 plus 18% of excess over $675. $184.50 plus 2 1 % of excess over $1,150. Over $2,300 but not over $ 2, 7 5 0 — $426.00 plus 2 6 % of excess over $2 300. Over $2,750 $.543.00 plus 3 1 % of excess over $2,750.

"If the amount of wages i s: Not over $275 Over $275 but not over $425 Over $425 but not over $675 Over $675 but not over $1,150 Over $1,150 but not over $2,300

" (b) Married Person: "If the amount of wages i s: Not over $275 Over $275 but not over $625 Over $625 but not over $1,150 Over $1,150 but not over $2,300 Over $2,300 but not over $4,500 Over $4,500 but not over $5,500 Over $5,500

The a m o u n t of income tax to b e withheld shall b e: 0. 2 1 % of excess over $275. $73.50 plus 1 6 % of excess over $625. $157.50 plus 1 8 % of excess over $1,150. $364.50 plus 2 1 % of excess over $2 300. $826!50 plus 2 6 % of excess over $4,500. $1,086.50 plus 3 1 % of excess over $5,500.

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