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PUBLIC LAW 90-364-JUNE 28, 1968
[82 STAT.
"Table 5.—If the payroll period with respect to aii employee is QUARTERLY
" (a) Single Person—Including Head of Household: If the amount of wages i s: Not over $50 Over $50 but not over $175 Over $175 but not over $300 Over $300 but not over $1100 Over $1100 but not over $2200 Over $2200 but not over $2750 Over $2750
The amount of income tax to be withheld shall be: 0. 14% of excess over $50. $17.50 plus 15% of excess over $175. $36.25 plus 19% of excess over $300. $188.25 plus 22% of excess over $1100. $430.25 plus 28% of excess over $2200. $584.25 plus 33% of excess over $2750.
" (b) Married Person: If the amount of wages i s: Xot over $50 Over $50 but not over $300 Over $300 but not over $750 Over $750 but not over $2200 Over $2200 but not over $4425 Over $4425 but not over $5500 Over $5500
The amount of income tax to be withheld shall be: 0. 1 4 % of excess over $50. $35.00 plus 1 5 % of excess over $300. $102.50 plus 1 9 % of excess over $750. $378.00 plus 2 2 % of excess over $2200. $867.50 plus 2 8 % of excess over $4425. .51168.50 plus 3 3 % of excess over $5500.
'•Table 6—If the payroll period with respect to an employee is SEMIANNUAIi
" (a) Single Person—Including Head of Household: If the amount of wages is: Xot over $100 Over $100 but not over $350 Over $350 but not over $600 Over $600 but not over $2200 Over $2200 but not over $4400 Over $4400 but not over $5500 Over $5500
The amount of income tax to be held shall be: 0. 14% of excess over $100. $35.00 plus 157c of excess over $72.50 plus 197c of excess over $376.50 plus 227o of excess $2200. $860.50 plus 287c of excess $4400. $1168..50 plus 337o of excess $5500.
with-
$350. $600. over over over
"(b) Married Person:
The amount of income tax to be withIf the amount of wages is: held shall be: Xot over $100 0. Over $100 but not over $600 147c of excess over $100. Over $600 but not over $1500 $70.00 plus 157c of excess over $600. Over $1500 but not over $4400 $205.00 plus 197c of excess over $1500. Over $4400 but not over $8850 $756.00 plus 227c of excess over $4400. Over $8850 but not over $11,000 .$1735.00 plus 287c of excess over $88.50. Over $11,000 $2337.00 plus 337c of excess over $11,000. '•Table 7—If the payroll period with respect.to an employee is ANXUAL
" (a) Single Person—Including Head of Household: If the amount of wages i s: Not over $200 0\'er $200 but not over $700 Over $700 but not over $1200 Over $1200 but not over $4400 Over $4400 but not over $8800 Over $8800 but not over $11,000 Over $11,000
The amount of income tax to be withheld shall be: 0. 147o of excess over $200. $70 plus 157o of excess over $700. .$145 plus 197o of excess over $1200. $753 plus 22% of excess over $4400. $1,721 plus 287o of excess over $8800. .$2,337 plus 33% of excess over $11,000.
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