78 STAT. ]
145
PUBLIC LAW 88-272-FEB. 26, 1964
'If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period— And the wages divided by (he number o f days in such period are— At ieast—
But less than—
$0
$2.00
$2.00 $2.25 $2.S0 $2.75 $3.00 $3.25 $3.50 $3.76 $4 00 $4.25 $4.50 $4.75 $5.00 $.V25 $5.50 $5.75 $6.00 $6.25 $6.60 $6.75 $7.00 $7.25 $7.50 $7.75 $8.00 $8.2.'> $8.50 $8.7.'i $9.00 $9.25 $9.60
$2.26 $2.60 $2.76 $3.00 $3.25 $3.50 $3.75 $4.00 $4.26 $4.60 $4.75 $6.00 $5.26 $5.50 $5.76 $6.00 $6.25 $6.60 $6.76 $7.00 $7.26 $7.60 $7.75 $8.00 $8.25 $8.50 $8.75 $9.00 $9.25 $9.60 $9.76 $10.00 $10.60 $11.00.— $11.60...$12.00 $12.60.... $13.00.... $13.60.... $14.00.... $14.60 $16.00 $16.60 $16.00.... $16.60 $17.00.... $17.60.... $18.00 $18.60 $19.00.... $19.60 $20.00.... $21.00.... $22.00 $23.00.... $24.00.... $26.00 $26.00 $27.00 $28.00 $29.00 $30.00
$10.00 $10.50 $11.00 $11.50 $12.00 $12.60 $13.00 $13.60 $14.00 $14.50 $16.00 $16.60 $16.00 $16.60 $17.00 $17.60 $18.00 $18.60 $19.00 $19.60 $20.00 $21.00 $22.00 $23.00 $24.00 $26.00 $26.00 $27.00 $28.00 $29.00
And the number o f withholding exemptions claimed is— 0
1
2
3
4
6
6
7
8
9
10 or more
The a m o u n to f tax to l>e withheld shall be the followinc a m o u n t multiplied by the numl>er o f days In such period— 14% of $0 w8ges $.30 ,06 .35 .10 .36 .10 .40 .16 .46 ,20 .46 .20 .60 .26 .65 .30 .60 .30 ,60 ,36 .66 ,40 .46 .70 .70 .45 .76 .60 ,80 .65 .80 .55 .86 ,60 .90 ,66 .95 ,66 .95 ,70 1.00 ,75 1.05 .80 1.05 .80 1.10 .85 1.15 .90 1.16 .90 1.20 .96 1.25 1.00 1.30 1.00 1.30 1.06 1.35 1.10 1.40 1.16 1.45 1.20 1.25 1.60 1.60 1.30 1.66 1.40 1.45 1.70 1.65 1.80 1.86 1.60 1.96 1.65 1.76 2.00 2.05 1.80 2.16 1.90 1.96 2.20 2.30 2.00 2.36 2.10 2.40 2.16 2.26 2.60 2.66 2.30 2.66 2.35 2.45 2.70 2.76 2.60 2.86 2.60 3.00 2.76 3.15 2.90 3.06 3.30 3.45 3.15 3.65 3.30 3.45 3.70 3.85 3.60 3.76 4.00 4.16 3.85
$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 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
.05 .06 .10 .16 .15 .20 .26 .30 .30 .35 .40 .40 .46 .50 .50 .55 .60 .65 .65 .70 .76 .76 .80 .86 .85 .90 1.00 1.05 1.16 1.20 1.26 1.36 1.40 1.60 1.66 1.60 1.70 1.75 1.85 1.90 1.95 2.05 2.10 2.20 2.26 2.36 2.60 2.65 2.80 2.90 3.06 3.20 3.35 3.60 3.60
.06 .10 .16 .16 .20 .26 .26 .30 .36 .35 .40 .46 .50 .50 .65 .60 .60 .65 .76 .80 .90 .95 1.00 1.10 1.16 1.26 1.30 1.36 1.46 1.60 1.60 1.65 1.70 1.80 1.86 1.95 2.00 2.10 2.26 2.40 2.60 2.66 2.80 2.96 3.10 3.20 3.36
.06 .10 .10 .15 .20 .20 .25 .30 .30 .35 .40 .60 .65 .60 .70 .76 .86 .90 .96 1.05 1.10 1.20 1.25 1.30 1.40 1.46 1.66 1.60 1.66 1.75 1.85 2.00 2.16 2.26 2.40 2.55 2.70 2.86 2.95 3.10
.06 .05 .10 .16 .26 .30 .35 .46 .60 .60 .66 .70 .80 .85 .96 1.00 1.05 1.16 1.20 1.30 1.36 1.40 1.60 1.60 1.76 1.86 2.00 2.15 2.30 2.45 2.65 2.70 2.86
.06 .10 .20 .26 .30 .40 .45 .66 .60 .66 .76 .80 .90 .95 1.00 1.10 1.16 1.26 1.36 1.60 1.60 1.76 1.90 2.05 2.20 2.30 2.46 2.60
.05 .15 .20 .30 .35 .40 .50 .66 .66 .70 .75 .85 .90 1.00 1.10 1.20 1.35 1.60 1.66 1.80 1.90 2.06 2.20 2.36
.10 .16 .26 .30 .36 .45 .60 .60 .65 .70 .80 .96 1.10 1.25 1.40 1.60 1.66 1.80 1.95 2.10
$0
.06 .10 .20 .26 .30 .40 .46 .66 .70 .85 1.00 1.15 1.26 1.40 1.66 1.70 1.86
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 .06 .15 .20 .30 ,46 .60 .75 .86 1.00 1.16 1.30 1.46 1.66
1.90
1.66"
14percc nt of th e e x c e s i over $3Opius— $30 and ovty
4.20
3.95
3.70
3.46
3.20
2.00
2.66
2.40
2.16
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