80 STAT.]
PUBLIC LAW 89-368-MAR. 15, 1966
41
'Table 7—If the payroll period with respect to an employee is ANNUAL " (a) S i n g l e P e r s o n — I n c l u d i n g H e a d of H o u s e h o l d: If the amount of wages is: The amount of income tax to be withheld shall be: Not over $200 0. Over $200 but not over $700 14% of excess over $200. Over $700 but not over $1,200 $70 plus 15% of excess over $700. Over $1,200 but not over $4,400 $145 plus 17% of excess over $1,200. Over $4,400 but not over $8.800 $689 plus 20% of excess over $4,400. Over $8,800 but not over $11,000 $1,569 plus 25% of excess over $8,800. Over $11,000 $2,119 plus 30% of excess over $11,000. " (b) Married Person: If the amount of wages is:
The amount of income tax to be withheld shall be: Not over $200 0. Over $200 but not over $1,200 14% of excess over $200. Over $1,200 but not over $4,400 $140 plus 15% of excess over $1,200. Over $4,400 but not over $8,800 $620 plus 17% of excess over $4,400. Over $8,800 but not over $17,700 $1,368 plus 20% of excess over $8,800. Over $17,700 but not over $22,000— $3,148 plus 25% of excess over $17,700. Over $22,000 $4,223 plus 30% of excess over $22,000.
"Table 8—If the payroll period with respect to an employee is a DAILY payroll period or a miscellaneous payroll period " (a) S i n g l e P e r s o n — I n c l u d i n g H e a d of H o u s e h o l d: [f the amount of wages divided by the The amount of income tax to be withnumber of days in the payroll held shall be the following amount period is: multiplied by the number of days in such period: Not over $0.50 0. Over $0.50 but not over $1.90 14% of excess over $0.50. Over $1.90 but not over $3.30 $0.20 plus 15% of excess over $1.90. Over $3.30 but not over $12.10 $0.41 plus 17% of excess over $3.30. Over $12.10 but not over $24.10 $1.91 plus 20% of excess over $12.10. Over $24.10 but not over $30.10 $4.31 plus 25% of excess over $24.10. Over $30.10 $5.81 plus 30% of excess over $30.10. "(b) Married Person: If the amount of wages divided by the The amount of income tax to be withnumber of days in the payroll held shall be the following amount period is: multiplied by the number of days in such period: Not over $0.50 0. Over $0,50 but not over $3.30 14% of excess over $0.50. Over $3.30 hut not over $12.10 $0.39 plus 15% of excess over $3.30. Over $12.10 but not over $24.10 $1.71 plus 17%, of excess over $12.10. Over $24.10 but not over $48.50 $3.75 plus 20% of excess over $24.10. Over $48.50 but not over $60.30 $8.63 plus 25% of excess over $48.50. Over $60.30 $11.58 plus 30% of excess over $60.30." (b)
A M O U N T OF W I T H H O L D I N G
EXEMPTION.—Paragraph
(1)
of
section 3 4 0 2 (b) ( r e l a t i n g to p e r c e n t a g e m e t h o d w i t h h o l d i n g table) is amended by striking out the t a b l e set for t h therein and inserting the following table in lieu the r e o f:
26 USC^34o"
"Percentage Method Withholding Table Payroll period Weekly Biweekly Semimonthly Monthly Quarterly Semiannual Annual Daily or miscellaneous (per day of such period). (c)
WAGE
BRACKET
Amount of one withholding exemption: $13.50. 26.90. 29.20. 58.30. 175.00. 350.00. 700.00. 1.90."
WITHHOLDING.—Paragraph
(1)
of
section
8402(c) ( r e l a t i n g to w a g e b r a c k e t w i t h h o l d i n g) is amended by strik-
78 Stat. 140.
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