PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-403 PART III—OTHER PROVISIONS Sec. 11621. Review of impact of regulations on small business. Sec. 11622. Graphic presentation of major categories of Federal outlays and income. Subtitle G—Tax Technical Corrections Sec. 11700. Coordination with other subtitles. Sec. 11701. Amendments related to Revenue Reconciliation Act of 1989. Sec. 11702. Amendments related to Technical and Miscellaneous Revenue Act of 1988. Sec. 11703. Miscellaneous amendments. Sec. 11704. Miscellaneous clerical changes. Subtitle H—Repeal of Expired or Obsolete Provisions PART I—REPEAL OF EXPIRED OR OBSOLETE PROVISIONS SUBPART A—GENERAL PROVISIONS Sec. 11801. Repeal of expired or obsolete provisions. Sec. 11802. Miscellaneous provisions. SUBPART B—MODIFICATIONS TO SPECIFICPROVISIONS Sec. 11811. Elimination of expired provisions in section 172. Sec. 11812. Elimination of ol»olete provisions in section 167. Sec. 11813. Elimination of expired or obsolete investment tax credit provisions. Sec. 11814. Elimination of obsolete provisions in section 243(b). Sec. 11815. Elimination of expired provisions in percentage depletion. Sec. 11816. Elimination of expired provisions in section 29. SUBPART C—EFFECTIVE DATE Sec. 11821. Effective date. PART II—PROVISIONS RELATING TO STUDIES Sec. 11831. Extension of date for filing reports on certain studies. Sec. 11832. Repeal of certain studies. Sec. 11833. Modifications to study of Americans working abroad. Sec. 11834. Increase in threshold for joint committee reports on refunds and credits. SUBTITLE I—PUBLIC DEBT LIMIT Sec. 11901. Increase in public debt limit. Subtitle A—Individual Income Tax Provisions PART I—PROVISIONS AFFECTING HIGH-INCOME INDIVIDUALS SEC. 11101. ELIMINATION OF PROVISION REDUCING MARGINAL TAX RATE FOR HIGH-INCOME TAXPAYERS. (a) GENERAL RULE.— Section 1 (relating to tax imposed) is amended by striking subsections (a) through (e) and inserting the following: "(a) MARRIED INDIVIDUALS FIUNG JOINT RETURNS AND SURVIVING SPOUSES.— T here is hereby imposed on the taxable income of— "(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and "(2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: "If taxable income is: The tax is: Not over $32,450 15% of taxable income. Over $32,450 but not over $78,400 $4,867.50, plus 28% of the ^ excess over $32,450. Over $78,400 $17,733.50, plus 31% of the excess over $78,400.
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