78 STAT. ]
PUBLIC LAW 88-272-FEB. 26, 1964
143
"If the payroll period with respect to an employee is semimonthly— And the number of withholding exemptions claimed is—
And the wages i
At least—
10 or more
But less than— The amount of Income tax to be withheld shall I
$0
$28
$28. $30. $32.. $34. $36. $38. $40. $42$44. $46. $48. $S0. $12. $M. $56. $.')8. $60. $62. $64.
$30.... $32.... $34.... $36-... $38-... $40-... $42.... $44— $46.... $48.... $50.... $62-... $54—. $56-... $58-... $60—. $62-... $64-... $66—. $68-... $70-.. $72..-. $74.... $76.... $78.... $80.... $82..-. $84—. $86.-.. $88-.. $90.... $92.... $94.... $96— $98— $100... $102... $104-. $106— $108... $110.-. $112... $114... $116... $118... $120-. $124-. $128... $132... $136... $140-. $144... $148... $152— $156-. $160-. $164-. $168— $172... $176... $180... $184... $188... $192... $196— $200— $210— $220... $230... $240— $260... $260... $270— $280-. $290... $300--. $320-. $340-. $360-. $380— $400... $420-.. $440-. $460-.. $480... $500...
$68 $70— $72 $74-... $76— $78 $80— $82 $84— $86— $88— $90— $92— $94... $96... $98— $100-. $102.. $104.. $106.. $108.. $110.. $112.. $114.. $116-. $118.. $120$124.. $128.. $132.$136-. $140-. $144.. $148.. $152.. $156$160$164.. $168$172-. $176.. $180.. $184.$188$192$196.. $200$210.. $220.. $230$240$250.. $260.. $270.. $280$290.. $300$320.. $340.$360$400. $420. $440 $460. $480.
14% Of wages $4.10 4.30 4.60 4.90 5.20 5.50 5.70 6.00 6.30 6.60 6.90 7.10 7.40 7.70 8.00 8.30 8.50 8.80 9.10 9.40 9.70 9.90 10.20 10.50 10.80 11.10 11.30 11.60 11.90 12.20 12.50 12.70 13.00 13.30 13.60 13.90 14.10 14.40 14.70 15.00 15.30 15.50 15.80 16.10 16.40 16.70 17.10 17.60 18.20 18.80 19.30 19.90 20.40 21.00 21.60 22.10 22.70 23.20 23.80 24.40 24.90 25.60 26.00 26.60 27.20 27.70 28.70 30.10 31.50 32.90 34.30 35.70 37.10 38.60 39.90 41.30 43.40 46.20 49.00 51.80 64.60 57.40 60.20 63.00 65.80 68.60
$0
$0
.20 .60 .70 1.00 1.30 1.60 1.90 2.10 2.40 2.70 3.00 3.30 3.50 3.80 4.10 4.40 4.70 4.90 5.20 5.50 6.80 6.10 6.30 6.60 6.90 7.20 7.50 7.70 8.00 8.30 8.60 8.90 9.10 9.40 9.70 10.00 10.30 10.60 10.80 11.10 11.40 11.70 11.90 12.20 12.60 12.80 13.20 13.80 14.30 14.90 15.40 16.00 16.60 17.10 17.70 18.20 18.80 19.40 19.90 20.60 21.00 21.60 22.20 22.70 23.30 23.80 24.80 26.20 27.60 29.00 30.40 31.80 33.20 34.60 36.00 37.40 39.50 42.30 45.10 47.90 50.70 53.50 56.30 69.10 61.90 64.70
0 0 0 0 0 0 0 0 0 0 0 0 0 0 .20 .50 .80 1.00 1.30 1.60 1.90 2.20 2.40 2.70 3.00 3.30 3.60 3.80 4.10 4.40 4.70 6.00 6.20 5.60 6.80 6.10 6.40 6.60 6.90 7.20 7.60 7.80 8.00 8.30 8.60 8.90 9.30 9.90 10.40 11.00 11.60 12.10 12.70 13.20 13.80 14.30 14.90 16.60 16.00 16.60 17.10 17.70 18.30 18.80 19.40 19.90 20.90 22.30 23.70 25.10 26.50 27.90 29.30 30.70 32.10 33.60 36.60 38.40 41.20 44.00 46.80 49.60 52.40 65.20 68.00 60.80
$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 .20 .50 .80 1.10 1.40 1.60 1.90 2.20 2.60 2.80 3.00 3.30 3.60 3.90 4.20 4.40 4.70 6.00 6.40 6.00 6.60 7.10 7.70 8.20 8.80 9.30 9.90 10.50 11.00 11.60 12.10 12.70 13.30 13.80 14.40 14.90 16.50 16.10 17.00 18.40 19.80 21.20 22.60 24.00 25.40 26.80 28.20 29.60 31.70 34.60 37.30 40.10 42.90 46.70 48.60 61.30 54.10 56.90
$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 .30 .50 .80 1.10 1.50 2.10 2.60 3.20 3.80 4.30 4.90 6.40 6.0O 6.60 7.10 7.70 8.20 8.80 9.40 0.90 10.50 11.00 11.60 12.20 13.10 14.50 15.90 17.30 18.70 20.10 21.60 22.90 24.30 26.70 27.80 30.60 33.40 36.20 39.00 41.80 44.60 47.40 50.20 53.00
$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 .40 1.00 1.60 2.10 2.70 3.20 3.80 4.40 4.90 6.50 6.00 6.60 7.20 7.70 8.30 9.30 10.70 12.10 13.60 14.90 16.30 17.70 19.10 20.50 21.90 24.00 26.80 29.60 32.40 35.20 38.00 40.80 43.60 46.40 49.20
$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 .60 1.00 1.60 2.10 2.70 3.30 3.80 4.40 6.40 6.80 8.20 9.60 11.00 12.40 13.80 16.20 16.60 18.00 20.10 22.90 25.70 28.60 31.30 34.10 36.90 39.70 42.60 45.30
$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
.60 1.60 2.90 4.30 6.70 7.10 8.50 9.90 11.30 12.70 14.10 16.20 19.00 21.80 24.60 27.40 30.20 33.00 35.80 38.60 41.40
.40 1.80 3.20 4.60 6.00 7.40 8.80 10.20 12.30 15.10 17.90 20.70 23.50 26.30 29.10 31.90 34.70 37.60
.70 2.10 3.50 4.90 6.30 8.40 11.20 14.00 16.80 19.60 22.40 25.20 28.00 30.80 33.60
38.90
35.00
14 percent of the excess oyer $500 pins— $S00 and over.
aOO
66.10
62.20
68.30
64.40
60.60
46.70
42.80
$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 1.00 2.40 4.50 7.30 10.10 12.90 16.70 18.60 21.30 24.10 26.90 29.70
�
