85 S T A T. ]
PUBLIC LAW 92-178-DEC. 10, 1971
"Table 2.—If the payroll period with respect to an employee is BIWEEKLY " (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: Not over $21 Over $21 but not over $69 Over $69 but not over $146 Over $146 but not over $404 Over $404 but not over $462 Over $462 but not over $538 Over $538 but not over $665 Over $665
The amount of income tax to be withheld shall be: 0. 14% of excess over $21. $6.72 plus 18% of excess over $69. $20.58 plus 21% of excess over $146. $74.76 plus 23% of excess over $404. $88.10 plus 27% of excess over $462. $108.62 plus 31% of excess over $538. $147.99 plus 35% of excess over $665.
"(b) Married Person: "If the amount of wages is: Not over $21 Over $21 but not over $79 Over $79 but not over $335 Over $335 but not over $413 Over $413 but not over $648 Over $648 but not over $817 Over $817 but not over $971 Over $971
The amount of income tax to be withheld shall be: 0. 14% of excess over $21. $8.12 plus 16% of excess over $79. $49.08 plus 20% of excess over $335. $64.68 plus 24% of excess over $413. $121.08 plus 28% of excess over $648. $168.40 plus 32% of excess over $817. $217.68 plus 36% of excess over $971.
"Table 3.—If the payroll period with respect to an employee is SEMIMONTHLY
"(a) Single Person—Including Head of Household: "If the amount of wages i s: Not over $23 Over $23 but not over $75 Over $75 but not over $158 Over $158 but not over $438 Over $438 but not over $500 Over $500 but not over $583 Over $583 but not over $721 Over $721
The amount of income tax to be withheld shall be: 0. 14% of excess over $23. $7.28 plus 18% of excess over $75. $22.22 plus 21% of excess over $158. $81.02 plus 23%, of excess over $438. $95.28 plus 27% of excess over $500. $117.69 plus 31% of excess over $583. $160.47 plus 35% of excess over $721.
"(b) Married Person: "If the amount of wages is: Not over $23 Over $23 but not over $85 Over $85 but not over $363 Over $363 but not over $448 Over $448 but not over $702 Over $702 but not over $885 Over $885 but not over $1,052 Over $1,052
The amount of income tax to be withheld shall be: 0. 14% of excess over $23. $8.68 plus 16% of excess over $85. $53.16 plus 20% of excess over $363. $70.16 plus 24% of excess over $448. $131.12 plus 28% of excess over $702. $182.36 plus 32% of excess over $885. $235.80 plus 36% of excess over $1,052.
"Table 4.—If the payroll period with respect to an employee is MONTHLY
"(a) Single Person—Including Head of Household: "If the amount of wages is: Not over $46 Over $46 but not over $150 Over $150 but not over $317 Over $317 but not over $875 Over $875 but not over $1,000 Over $1,000 but not over $1,167 Over $1,167 but not over $1,442 Over $1,442
The amount of income tax to be withheld shall be: 0. 14% of excess over $46. $14.56 plus 18% of excess over $150. $44.62 plus 21% of excess over $317. $161.80 plus 23% of excess over $875. $190.55 plus 27% of excess over $1,000. $235.64 plus 31% of excess over $1,167. $320.89 plus 35% of excess over $1,442.
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