95 STAT. 180
PUBLIC LAW 97-34—AUG. 13, 1981 "If taxable income is: Over $12,900 but not over $15,000
The tax is: $1,581, plus 20% of the excess over $12,900. Over $15,000 but not over $18,200 $2,001, plus 23% of the excess over $15,000. Over $18,200 but not over $23,500 $2,737, plus 26% of the excess over $18,200. Over $23,500 but not over $28,800 $4,115, plus 30% of the excess over $23,500. Over $28,800 but not over $34,100 $5,705, plus 34% of the excess over $28,800. Over $34,100 but not over $41,500 $7,507, plus 38% of the excess over $34,100. Over $41,500 but not over $55,300 $10,319, plus 42% of the excess over $41,500. Over $55,300 but not over $81,800 $16,115, plus 48% of the excess over $55,300. Over $81,800 $28,835, plus 50% of the excess over $81,800. "(d) MARRIED INDIVIDUALS FILING SEPARATE RETURNS.—There is
26 USC 143.
hereby imposed on the taxable income of every married individual (as defined in section 143) who does not make a single return jointly with his spouse under section 6013 a tax determined in accordance with the following tables: "(1) FOR TAXABLE YEARS BEGINNING IN 1982.— "If taxable income is: Not over $1,700 Over $1,700 but not over $2,750 Over $2,750 but not over $3,800 Over $3,800 but not over $5,950 Over $5,950 but not over $8,000 Over $8,000 but not over $10,100 Over $10,100 but not over $12,300 Over $12,300 but not over $14,950 Over $14,950 but not over $17,600 Over $17,600 but not over $22,900 Over $22,900 but not over $30,000 Over $30,000 but not over $42,800 Over $42,800
The tax is: No tax. 12% of the excess over $1,700. $126, plus 14% of the excess $2,750. $273, plus 16% of the excess $3,800. $617, plus 19% of the excess $5,950. $1,006, plus 22% of the excess $8,000. $1,468, plus 25% of the excess $10,100. $2,018, plus 29% of the excess $12 300 $2,787, plus 33% of the excess $14,950. $3,661, plus 39% of the excess $17,600. $5,728, plus 44% of the excess $22,900. $8,852, plus 49% of the excess $30,000. $15,124, plus 50% of the excess $42,800.
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"(2) FOR T A X A B L E Y E A R S B E G I N N I N G I N 1983. —
"If taxable income is: Not over $1,700 Over $1,700 but not over $2,750 Over $2,750 but not over $3,800 Over $3,800 but not over $5,950 Over $5,950 but not over $8,000 Over $8,000 but not over $10,100 Over $10,100 but not over $12,300 Over $12,300 but not over $14,950 Over $14,950 but not over $17,600
The tax is: No tax. 11% of the excess over $1,700. $115, plus 13% of the excess $2,750. $252, plus 15% of the excess $3,800. $574, plus 17% of the excess $5 950. $923*, plus 19% of the excess $8,000. $1,322, plus 23% of the excess $10,100. $1,828, plus 26% of the excess $12,300. $2,517, plus 30% of the excess $14,950.
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