Tax Brackets and Tax Rates

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Tax Brackets and Tax Rates

In the United States, tax brackets are used to determine the amount of federal income tax that an individual or household owes to the government. A tax bracket is a range of income levels that correspond to a specific tax rate.

As of the 2021 tax year, there are seven tax brackets in the United States, ranging from 10% to 37%. The income ranges for each tax bracket are adjusted annually for inflation.

To determine your federal income tax liability, you need to identify which tax bracket your income falls into and then apply the corresponding tax rate to that portion of your income. For example, if you are a single filer with a taxable income of $50,000, your tax liability would be calculated as follows:

The first $9,950 of your income would be taxed at 10% = $995
The next $30,575 ($40,525 – $9,950) of your income would be taxed at 12% = $3,669
The remaining $9,475 ($50,000 – $40,525) of your income would be taxed at 22% = $2,084.50

Therefore, your total federal income tax liability for the year would be $6,748.50.

It is important to note that these tax brackets only apply to federal income tax and do not include state or local taxes, which can vary widely depending on where you live. Additionally, deductions, credits, and other factors can impact your actual tax liability.

2023 Tax Rates – Single Taxpayers – Standard Deduction $13,850
10%	0 to $11,000
12%	$11,000 to $44,725
22%	$44,725 to $95,375
24%	$95,375 to $182,100
32%	$182,100 to $231,250
35%	$231,250 to $578,125
37%	Over $578,125
2023 Tax Rates – Married Jointly & Surviving Spouses – Standard Deduction $27,700
10%	0 to $22,000
12%	$22,000 to $89,450
22%	$89,450 to $190,750
24%	$190,750 to $364,200
32%	$364,200 to $462,500
35%	$462,500 to $693,750
37%	Over $693,750
2023 Tax Rates – Married Filing Separately – Standard Deduction $13,850
10%	0 to $11,000
12%	$11,000 to $44,725
22%	$44,725 to $95,375
24%	$95,375 to $182,100
32%	$182,100 to $231,250
35%	$231,250 to $346,875
37%	Over $346,875
2023 Tax Rates – Head of Household – Standard Deduction $20,800
10%	0 to $15,700
12%	$15,700 to $59,850
22%	$59,850 to $95,350
24%	$95,350 to $182,100
32%	$182,100 to $231,250
35%	$231,250 to $578,100
37%	Over $578,100
2023 Tax Rates – Estates & Trusts
10%	0 to $2,900
24%	$2,900 to $10,550
35%	$10,550 to $14,450
37%	Over $14,450

Social Security	2023 Tax Rates
Social Security Tax Rate: Employers	6.2%
Social Security Tax Rate: Employees	6.2%
Social Security Tax Rate: Self-Employed	15.3%
Maximum Taxable Earnings	$160,200
Medicare Base Salary	Unlimited
Medicare Tax Rate: Employers	1.45%
Medicare Tax Rate: Employees	1.45%
Additional Medicare Tax for income above $200,000 (single filers) or $250,000 (joint filers)	0.9%
Medicare tax on net investment income ($200,000 single filers, $250,000 joint filers)	3.8%

Miscellaneous	2023 Tax Rates
Business expensing limit: Cap on equipment purchases	$2,890,000
Business expensing limit: New and Used Equipment and Software	$1,160,000
Qualified Business Income threshold amount:	$182,100 (single and head of household); $364,200 (married filing joint return)
Qualified Small Employer Health Reimbursement Arrangement limit:	$5,850 (single coverage); $11,800 (family coverage)
Prior-year safe harbor for estimated taxes of higher-income	110% of your 2022 tax liability
Standard mileage rate for business driving	65.5
Standard mileage rate for medical driving	22
Standard mileage rate for moving driving – Members of the Armed Forces on active duty who move because of a permanent change of station	22
Standard mileage rate for charitable driving	14
Child Tax Credit	$2,000
Unearned income maximum for children under 19 before kiddie tax applies	$1,250
Maximum capital gains tax rate for taxpayers with income up to $44,625 for single filers, $89,250 for married filing jointly	0%
Maximum capital gains tax rate for taxpayers with income $44,625 to $492,300 for single filers, $89,250 to $553,850 for married filing jointly	15%
Maximum capital gains tax rate for taxpayers with income above $492,300 for single filers, $553,850 for married filing jointly	20%
Capital gains tax rate for unrecaptured Sec. 1250 gains	25%
Capital gains tax rate on collectibles	28%
Maximum contribution for Traditional/Roth IRA	$6,500 if under age 50 $7,500 if 50 or older
Maximum employee contribution to SIMPLE IRA	$15,500 if under age 50 $19,000 if 50 or older
Maximum Contribution to SEP IRA	25% of eligible compensation up to $66,000
401(k) maximum employee contribution limit	$22,500 if under age 50 $30,000 if 50 or older
Estate tax exemption	$12,920,000
Annual Exclusion for Gifts	$17,000

Education	2023 Tax Rates
American Opportunity Credit (per student)	$2,500
Lifetime Learning Credit (per return)	$2,000
Student Loan Interest Deduction	$2,500
Coverdell Education Savings Account Contribution	$2,000
Source: IRS Revenue Procedure 2022-38

Standard Meal Rates for Family Child Care Providers for income tax returns
Continental U.S.	2022-23 Tax Rates (July 1, 2022-June 30, 2023)
For each breakfast	$1.66
For each lunch or supper	$3.04
For each snack (up to 3 per day for each child)	$0.97
Alaska	2022-23 Tax Rates (July 1, 2022-June 30, 2023)
For each breakfast	$2.59
For each lunch or supper	$4.87
For each snack (up to 3 per day for each child)	$1.52
Hawaii	2022-23 Tax Rates (July 1, 2022-June 30, 2023)
For each breakfast	$1.91
For each lunch or supper	$3.55
For each snack (up to 3 per day for each child)	$1.12

2021

	Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Brackets	Notes:
2021	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Tax Cuts and Jobs Act of 2017.
	12.0%	>	$19,900	12.0%	>	$9,950	12.0%	>	$9,950	12.0%	>	$14,200
	22.0%	>	$81,050	22.0%	>	$40,525	22.0%	>	$40,525	22.0%	>	$54,200
	24.0%	>	$172,750	24.0%	>	$86,375	24.0%	>	$86,375	24.0%	>	$86,350
	32.0%	>	$329,850	32.0%	>	$164,925	32.0%	>	$164,925	32.0%	>	$164,900
	35.0%	>	$418,850	35.0%	>	$209,425	35.0%	>	$209,425	35.0%	>	$209,400
	37.0%	>	$628,301	37.0%	>	$314,150	37.0%	>	$523,600	37.0%	>	$523,600

2020

202010.0%>$0.0010.0%>$0.0010.0%>$0.0010.0%>$0.00Last law to change rates was the Tax Cuts and Jobs Act of 2017.

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
	12.0%	>	$19,750	12.0%	>	$9,875	12.0%	>	$9,875	12.0%	>	$14,100
	22.0%	>	$80,250	22.0%	>	$40,125	22.0%	>	$40,125	22.0%	>	$53,700
	24.0%	>	$171,050	24.0%	>	$85,525	24.0%	>	$85,525	24.0%	>	$85,500
	32.0%	>	$326,600	32.0%	>	$163,300	32.0%	>	$163,300	32.0%	>	$163,300
	35.0%	>	$414,700	35.0%	>	$207,350	35.0%	>	$207,350	35.0%	>	$207,350
	37.0%	>	$622,050	37.0%	>	$311,025	37.0%	>	$518,400	37.0%	>	$518,400

2019

	Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Brackets	Notes:
2019	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Tax Cuts and Jobs Act of 2017.
	12.0%	>	$19,400	12.0%	>	$9,700	12.0%	>	$9,700	12.0%	>	$13,850
	22.0%	>	$78,950	22.0%	>	$39,475	22.0%	>	$39,475	22.0%	>	$52,850
	24.0%	>	$168,400	24.0%	>	$84,200	24.0%	>	$84,200	24.0%	>	$84,200
	32.0%	>	$321,450	32.0%	>	$160,725	32.0%	>	$160,725	32.0%	>	$160,700
	35.0%	>	$408,200	35.0%	>	$204,100	35.0%	>	$204,100	35.0%	>	$204,100
	37.0%	>	$612,350	37.0%	>	$306,175	37.0%	>	$510,300	37.0%	>	$510,300

2018

	Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Brackets	Notes:
2018	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Tax Cuts and Jobs Act of 2017.
	12.0%	>	$19,050	12.0%	>	$9,525	12.0%	>	$9,525	12.0%	>	$13,600
	22.0%	>	$77,400	22.0%	>	$38,700	22.0%	>	$38,700	22.0%	>	$51,800
	24.0%	>	$165,000	24.0%	>	$82,500	24.0%	>	$82,500	24.0%	>	$82,500
	32.0%	>	$315,000	32.0%	>	$157,500	32.0%	>	$157,500	32.0%	>	$157,500
	35.0%	>	$400,000	35.0%	>	$200,000	35.0%	>	$200,000	35.0%	>	$200,000
	37.0%	>	$600,000	37.0%	>	$300,000	37.0%	>	$500,000	37.0%	>	$500,000

2017

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2017	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the American Taxpayer Relief Act of 2012.
	15.0%	>	$18,650	15.0%	>	$9,235	15.0%	>	$9,325	15.0%	>	$13,350
	25.0%	>	$75,900	25.0%	>	$37,950	25.0%	>	$37,950	25.0%	>	$50,800
	28.0%	>	$153,100	28.0%	>	$76,550	28.0%	>	$91,900	28.0%	>	$131,200
	33.0%	>	$233,350	33.0%	>	$116,675	33.0%	>	$191,650	33.0%	>	$212,500
	35.0%	>	$416,700	35.0%	>	$208,350	35.0%	>	$416,700	35.0%	>	$416,700
	39.6%	>	$470,700	39.6%	>	$235,350	39.6%	>	$418,400	39.6%	>	$444,550

2016

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2016	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the American Taxpayer Relief Act of 2012.
	15.0%	>	$18,550	15.0%	>	$9,275	15.0%	>	$9,275	15.0%	>	$13,250
	25.0%	>	$75,300	25.0%	>	$37,650	25.0%	>	$37,650	25.0%	>	$50,400
	28.0%	>	$151,900	28.0%	>	$75,950	28.0%	>	$91,150	28.0%	>	$130,150
	33.0%	>	$231,450	33.0%	>	$115,725	33.0%	>	$190,150	33.0%	>	$210,800
	35.0%	>	$413,350	35.0%	>	$206,675	35.0%	>	$413,450	35.0%	>	$413,350
	39.6%	>	$466,950	39.6%	>	$233,475	39.6%	>	$415,050	39.6%	>	$441,000

2015

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2015	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the American Taxpayer Relief Act of 2012.
	15.0%	>	$18,451	15.0%	>	$9,226	15.0%	>	$9,226	15.0%	>	$13,151
	25.0%	>	$74,901	25.0%	>	$37,451	25.0%	>	$37,451	25.0%	>	$50,201
	28.0%	>	$151,201	28.0%	>	$75,601	28.0%	>	$90,751	28.0%	>	$129,601
	33.0%	>	$230,451	33.0%	>	$115,226	33.0%	>	$189,301	33.0%	>	$209,851
	35.0%	>	$411,501	35.0%	>	$205,751	35.0%	>	$411,501	35.0%	>	$411,501
	39.6%	>	$464,851	39.6%	>	$232,426	39.6%	>	$413,201	39.6%	>	$439,001

2014

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2014	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the American Taxpayer Relief Act of 2012.
	15.0%	>	$18,151	15.0%	>	$9,076	15.0%	>	$9,076	15.0%	>	$12,951
	25.0%	>	$73,801	25.0%	>	$36,901	25.0%	>	$36,901	25.0%	>	$49,401
	28.0%	>	$148,851	28.0%	>	$74,426	28.0%	>	$89,351	28.0%	>	$127,551
	33.0%	>	$226,851	33.0%	>	$113,426	33.0%	>	$186,351	33.0%	>	$206,601
	35.0%	>	$405,101	35.0%	>	$202,551	35.0%	>	$405,101	35.0%	>	$405,101
	39.6%	>	$457,601	39.6%	>	$228,801	39.6%	>	$406,751	39.6%	>	$432,201

2013

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2013	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the American Taxpayer Relief Act of 2012.
	15.0%	>	$17,850	15.0%	>	$8,925	15.0%	>	$8,925	15.0%	>	$12,750
	25.0%	>	$72,500	25.0%	>	$36,250	25.0%	>	$36,250	25.0%	>	$48,600
	28.0%	>	$146,400	28.0%	>	$73,200	28.0%	>	$87,850	28.0%	>	$125,450
	33.0%	>	$223,050	33.0%	>	$111,525	33.0%	>	$183,250	33.0%	>	$203,150
	35.0%	>	$398,350	35.0%	>	$199,175	35.0%	>	$398,350	35.0%	>	$398,350
	39.6%	>	$450,000	39.6%	>	$225,000	39.6%	>	$400,000	39.6%	>	$425,000

2012

	Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Brackets	Notes:
2012	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
	15.0%	>	$17,400	15.0%	>	$8,700	15.0%	>	$8,700	15.0%	>	$12,400
	25.0%	>	$70,700	25.0%	>	$35,350	25.0%	>	$35,350	25.0%	>	$47,350
	28.0%	>	$142,700	28.0%	>	$71,350	28.0%	>	$85,650	28.0%	>	$122,300
	33.0%	>	$217,450	33.0%	>	$108,725	33.0%	>	$178,650	33.0%	>	$198,050
	35.0%	>	$388,350	35.0%	>	$194,175	35.0%	>	$388,350	35.0%	>	$388,350

2011

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2011	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
	15.0%	>	$17,000	15.0%	>	$8,500	15.0%	>	$8,500	15.0%	>	$12,150.00
	25.0%	>	$69,000	25.0%	>	$34,500	25.0%	>	$34,500	25.0%	>	$46,250
	28.0%	>	$139,350	28.0%	>	$69,675	28.0%	>	$83,600	28.0%	>	$119,400
	33.0%	>	$212,300	33.0%	>	$106,150	33.0%	>	$174,400	33.0%	>	$193,350
	35.0%	>	$379,150	35.0%	>	$189,575	35.0%	>	$379,150	35.0%	>	$379,150

2010

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2010	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
	15.0%	>	$16,750	15.0%	>	$8,375	15.0%	>	$8,375	15.0%	>	$11,950
	25.0%	>	$68,000	25.0%	>	$34,000	25.0%	>	$34,000	25.0%	>	$45,550
	28.0%	>	$137,300	28.0%	>	$68,650	28.0%	>	$82,400	28.0%	>	$117,650
	33.0%	>	$209,250	33.0%	>	$104,625	33.0%	>	$171,850	33.0%	>	$190,550
	35.0%	>	$373,650	35.0%	>	$186,825	35.0%	>	$373,650	35.0%	>	$373,650

2009

	Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Brackets	Notes:
2009	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
	15.0%	>	$16,700	15.0%	>	$8,350	15.0%	>	$8,350	15.0%	>	$11,950
	25.0%	>	$67,900	25.0%	>	$33,950	25.0%	>	$33,950	25.0%	>	$45,500
	28.0%	>	$137,050	28.0%	>	$68,525	28.0%	>	$82,250	28.0%	>	$117,450
	33.0%	>	$208,850	33.0%	>	$104,425	33.0%	>	$171,550	33.0%	>	$190,200
	35.0%	>	$372,950	35.0%	>	$186,475	35.0%	>	$372,950	35.0%	>	$372,950

2008

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2008	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
	15.0%	>	$16,050	15.0%	>	$8,025	15.0%	>	$8,025	15.0%	>	$11,450
	25.0%	>	$65,100	25.0%	>	$32,550	25.0%	>	$32,550	25.0%	>	$43,650
	28.0%	>	$131,450	28.0%	>	$65,725	28.0%	>	$78,850	28.0%	>	$112,650
	33.0%	>	$200,300	33.0%	>	$100,150	33.0%	>	$164,550	33.0%	>	$182,400
	35.0%	>	$357,700	35.0%	>	$178,850	35.0%	>	$357,700	35.0%	>	$357,700

2007

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2007	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
	15.0%	>	$15,650	15.0%	>	$7,825	15.0%	>	$7,825	15.0%	>	$11,200
	25.0%	>	$63,700	25.0%	>	$31,850	25.0%	>	$31,850	25.0%	>	$42,650
	28.0%	>	$128,500	28.0%	>	$64,250	28.0%	>	$77,100	28.0%	>	$110,100
	33.0%	>	$195,850	33.0%	>	$97,925	33.0%	>	$160,850	33.0%	>	$178,350
	35.0%	>	$349,700	35.0%	>	$174,850	35.0%	>	$349,700	35.0%	>	$349,700

2006

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2006	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
	15.0%	>	$15,100	15.0%	>	$7,550	15.0%	>	$7,550	15.0%	>	$10,750
	25.0%	>	$61,300	25.0%	>	$30,650	25.0%	>	$30,650	25.0%	>	$41,050
	28.0%	>	$123,700	28.0%	>	$61,850	28.0%	>	$74,200	28.0%	>	$106,000
	33.0%	>	$188,450	33.0%	>	$94,225	33.0%	>	$154,800	33.0%	>	$171,650
	35.0%	>	$336,550	35.0%	>	$168,275	35.0%	>	$336,550	35.0%	>	$336,550

2005

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2005	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
	15.0%	>	$14,600	15.0%	>	$7,300	15.0%	>	$7,300	15.0%	>	$10,450
	25.0%	>	$59,400	25.0%	>	$29,700	25.0%	>	$29,700	25.0%	>	$39,800
	28.0%	>	$119,950	28.0%	>	$59,975	28.0%	>	$71,950	28.0%	>	$102,800
	33.0%	>	$182,800	33.0%	>	$91,400	33.0%	>	$150,150	33.0%	>	$166,450
	35.0%	>	$326,450	35.0%	>	$163,225	35.0%	>	$326,450	35.0%	>	$326,450

2004

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2004	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
	15.0%	>	$14,300	15.0%	>	$7,150	15.0%	>	$7,150	15.0%	>	$10,200
	25.0%	>	$58,100	25.0%	>	$29,050	25.0%	>	$29,050	25.0%	>	$38,900
	28.0%	>	$117,250	28.0%	>	$58,625	28.0%	>	$70,350	28.0%	>	$100,500
	33.0%	>	$178,650	33.0%	>	$89,325	33.0%	>	$146,750	33.0%	>	$162,700
	35.0%	>	$319,100	35.0%	>	$159,550	35.0%	>	$319,100	35.0%	>	$319,500

2003

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2003	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
	15.0%	>	$14,000	15.0%	>	$7,000	15.0%	>	$7,000	15.0%	>	$10,000
	25.0%	>	$56,800	25.0%	>	$23,725	25.0%	>	$28,400	25.0%	>	$38,050
	28.0%	>	$114,650	28.0%	>	$57,325	28.0%	>	$68,800	28.0%	>	$98,250
	33.0%	>	$174,700	33.0%	>	$87,350	33.0%	>	$143,500	33.0%	>	$159,100
	35.0%	>	$311,950	35.0%	>	$155,975	35.0%	>	$311,950	35.0%	>	$311,950

2002

	Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Brackets	Notes:
2002	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.
	15.0%	>	$12,000	15.0%	>	$6,000	15.0%	>	$6,000	15.0%	>	$10,000
	27.0%	>	$46,700	27.0%	>	$23,350	27.0%	>	$27,950	27.0%	>	$37,450
	30.0%	>	$112,850	30.0%	>	$56,425	30.0%	>	$67,700	30.0%	>	$96,700
	35.0%	>	$171,950	35.0%	>	$85,975	35.0%	>	$141,250	35.0%	>	$156,600
	38.6%	>	$307,050	38.6%	>	$153,525	38.6%	>	$307,050	38.6%	>	$307,050

2001

Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Notes:	Brackets
2001	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.
	27.5%	>	$45,200	27.5%	>	$22,600	27.5%	>	$27,050	27.5%	>	$36,250
	30.5%	>	$109,250	30.5%	>	$54,625	30.5%	>	$65,550	30.5%	>	$93,650
	35.5%	>	$166,500	35.5%	>	$83,250	35.5%	>	$136,750	35.5%	>	$151,650
	39.1%	>	$297,350	39.1%	>	$148,675	39.1%	>	$297,350	39.1%	>	$297,350

2000

	Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Brackets	Notes:
2000	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
	28.0%	>	$43,850	28.0%	>	$21,925	28.0%	>	$26,250	28.0%	>	$35,150
	31.0%	>	$105,950	31.0%	>	$52,975	31.0%	>	$63,550	31.0%	>	$90,800
	36.0%	>	$161,450	36.0%	>	$80,725	36.0%	>	$132,600	36.0%	>	$147,050
	39.6%	>	$288,350	39.6%	>	$144,175	39.6%	>	$288,350	39.6%	>	$288,350

1999

	Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Brackets	Notes:
1999	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
	28.0%	>	$43,050	28.0%	>	$21,525	28.0%	>	$25,750	28.0%	>	$34,550
	31.0%	>	$104,050	31.0%	>	$52,025	31.0%	>	$62,450	31.0%	>	$89,150
	36.0%	>	$158,550	36.0%	>	$79,275	36.0%	>	$130,250	36.0%	>	$144,400
	39.6%	>	$283,150	39.6%	>	$141,575	39.6%	>	$283,150	39.6%	>	$283,150

Historical U.S. Federal Individual Income Tax Rates and Brackets
In Nominal Dollars, Income Years 1862-2021
	Married Filing Jointly			Married Filing Separately			Single Filer			Head of Household			Notes:
Year	Rates		Brackets	Rates		Brackets	Rates		Brackets	Rates		Brackets	Notes:

1998	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
	28.0%	>	$42,350	28.0%	>	$21,175	28.0%	>	$25,350	28.0%	>	$33,950
	31.0%	>	$102,300	31.0%	>	$51,150	31.0%	>	$61,400	31.0%	>	$87,700
	36.0%	>	$155,950	36.0%	>	$77,975	36.0%	>	$128,100	36.0%	>	$142,000
	39.6%	>	$278,450	39.6%	>	$139,225	39.6%	>	$278,450	39.6%	>	$278,450

1997	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
	28.0%	>	$41,200	28.0%	>	$20,600	28.0%	>	$24,650	28.0%	>	$33,050
	31.0%	>	$99,600	31.0%	>	$49,800	31.0%	>	$59,750	31.0%	>	$85,350
	36.0%	>	$151,750	36.0%	>	$75,875	36.0%	>	$124,650	36.0%	>	$138,200
	39.6%	>	$271,050	39.6%	>	$135,525	39.6%	>	$271,050	39.6%	>	$271,050

1996	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
	28.0%	>	$40,100	28.0%	>	$20,050	28.0%	>	$24,000	28.0%	>	$32,150
	31.0%	>	$96,900	31.0%	>	$48,450	31.0%	>	$58,150	31.0%	>	$83,050
	36.0%	>	$147,700	36.0%	>	$73,850	36.0%	>	$121,300	36.0%	>	$134,500
	39.6%	>	$263,750	39.6%	>	$131,875	39.6%	>	$263,750	39.6%	>	$263,750

1995	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
	28.0%	>	$39,000	28.0%	>	$19,500	28.0%	>	$23,350	28.0%	>	$31,250
	31.0%	>	$94,250	31.0%	>	$47,125	31.0%	>	$56,550	31.0%	>	$80,750
	36.0%	>	$143,600	36.0%	>	$71,800	36.0%	>	$117,950	36.0%	>	$130,800
	39.6%	>	$256,500	39.6%	>	$128,250	39.6%	>	$256,500	39.6%	>	$256,500

1994	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
	28.0%	>	$38,000	28.0%	>	$19,000	28.0%	>	$22,750	28.0%	>	$30,500
	31.0%	>	$91,850	31.0%	>	$45,925	31.0%	>	$55,100	31.0%	>	$78,700
	36.0%	>	$140,000	36.0%	>	$70,000	36.0%	>	$115,000	36.0%	>	$127,500
	39.6%	>	$250,000	39.6%	>	$125,000	39.6%	>	$250,000	39.6%	>	$250,000

1993	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
	28.0%	>	$36,900	28.0%	>	$18,450	28.0%	>	$22,100	28.0%	>	$29,600
	31.0%	>	$89,150	31.0%	>	$44,575	31.0%	>	$53,500	31.0%	>	$76,400
	36.0%	>	$140,000	36.0%	>	$70,000	36.0%	>	$115,000	36.0%	>	$127,500
	39.6%	>	$250,000	39.6%	>	$125,000	39.6%	>	$250,000	39.6%	>	$250,000

1992	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.
	28.0%	>	$35,800	28.0%	>	$17,900	28.0%	>	$21,450	28.0%	>	$28,750
	31.0%	>	$86,500	31.0%	>	$43,250	31.0%	>	$51,900	31.0%	>	$74,150

1991	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.
	28.0%	>	$34,000	28.0%	>	$17,000	28.0%	>	$20,350	28.0%	>	$27,300
	31.0%	>	$82,150	31.0%	>	$41,075	31.0%	>	$49,300	31.0%	>	$70,450

1990	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Tax Reform Act of 1986.
	28.0%	>	$32,450	28.0%	>	$16,225	28.0%	>	$19,450	28.0%	>	$26,050	(a) A 33% “rate bubble” applied between $78,400 and $162,770 for married filing jointly, between $39,200 and $123,570 for married filing separately, between $47,050 and $97,620 for singles, and between $67,200 and $134,930 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.

1989	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Tax Reform Act of 1986.
	28.0%	>	$30,950	28.0%	>	$15,475	28.0%	>	$18,550	28.0%	>	$24,850	(a) A 33% “rate bubble” applied between $74,850 and $155,320 for married filing jointly, between $37,425 and $117,895 for married filing separately, between $44,900 and $93,130 for singles, and between $64,200 and $128,810 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.

1988	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Tax Reform Act of 1986.
	28.0%	>	$29,750	28.0%	>	$14,875	28.0%	>	$17,850	28.0%	>	$23,900	(a) A 33% “rate bubble” applied between $71,900 and $149,250 for married filing jointly, between $35,950 and $113,300 for married filing separately, between $43,150 and $89,560 for singles, and between $61,650 and $123,790 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.

1987	11.0%	>	$0	11.0%	>	$0	11.0%	>	$0	11.0%	>	$0	Last law to change rates was the Tax Reform Act of 1986.
	15.0%	>	$3,000	15.0%	>	$1,500	15.0%	>	$1,800	15.0%	>	$2,500
	28.0%	>	$28,000	28.0%	>	$14,000	28.0%	>	$16,800	28.0%	>	$23,000
	35.0%	>	$45,000	35.0%	>	$22,500	35.0%	>	$27,000	35.0%	>	$38,000
	38.5%	>	$90,000	38.5%	>	$45,000	38.5%	>	$54,000	38.5%	>	$80,000

1986	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	Last law to change rates was the Tax Reform Act of 1986.
	11.0%	>	$3,670	11.0%	>	$1,835	11.0%	>	$2,480	11.0%	>	$2,480
	12.0%	>	$5,940	12.0%	>	$2,970	12.0%	>	$3,670	12.0%	>	$4,750
	14.0%	>	$8,200	14.0%	>	$4,100	14.0%	>	$4,750	14.0%	>	$7,010
	16.0%	>	$12,840	16.0%	>	$6,420	15.0%	>	$7,010	17.0%	>	$9,390
	18.0%	>	$17,270	18.0%	>	$8,635	16.0%	>	$9,170	18.0%	>	$12,730
	22.0%	>	$21,800	22.0%	>	$10,900	18.0%	>	$11,650	20.0%	>	$16,190
	25.0%	>	$26,550	25.0%	>	$13,275	20.0%	>	$13,920	24.0%	>	$19,640
	28.0%	>	$32,270	28.0%	>	$16,135	23.0%	>	$16,190	28.0%	>	$25,360
	33.0%	>	$37,980	33.0%	>	$18,990	26.0%	>	$19,640	32.0%	>	$31,080
	38.0%	>	$49,420	38.0%	>	$24,710	30.0%	>	$25,360	35.0%	>	$36,800
	42.0%	>	$64,750	42.0%	>	$32,375	34.0%	>	$31,080	42.0%	>	$48,240
	45.0%	>	$92,370	45.0%	>	$46,185	38.0%	>	$36,800	45.0%	>	$65,390
	49.0%	>	$118,050	49.0%	>	$59,025	42.0%	>	$44,780	48.0%	>	$88,270
	50.0%	>	$175,250	50.0%	>	$87,625	48.0%	>	$59,670	50.0%	>	$116,870
							50.0%	>	$88,270

1985	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	Last law to change rates was the Tax Reform Act of 1984.
	11.0%	>	$3,540	11.0%	>	$1,770	11.0%	>	$2,390	11.0%	>	$2,390
	12.0%	>	$5,720	12.0%	>	$2,860	12.0%	>	$3,540	12.0%	>	$4,580
	14.0%	>	$7,910	14.0%	>	$3,955	14.0%	>	$4,580	14.0%	>	$6,760
	16.0%	>	$12,390	16.0%	>	$6,195	15.0%	>	$6,760	17.0%	>	$9,050
	18.0%	>	$16,650	18.0%	>	$8,325	16.0%	>	$8,850	18.0%	>	$12,280
	22.0%	>	$21,020	22.0%	>	$10,510	18.0%	>	$11,240	20.0%	>	$15,610
	25.0%	>	$25,600	25.0%	>	$12,800	20.0%	>	$13,430	24.0%	>	$18,940
	28.0%	>	$31,120	28.0%	>	$15,560	23.0%	>	$15,610	28.0%	>	$24,460
	33.0%	>	$36,630	33.0%	>	$18,315	26.0%	>	$18,940	32.0%	>	$29,970
	38.0%	>	$47,670	38.0%	>	$23,835	30.0%	>	$24,460	35.0%	>	$35,490
	42.0%	>	$62,450	42.0%	>	$31,225	34.0%	>	$29,970	42.0%	>	$46,520
	45.0%	>	$89,090	45.0%	>	$44,545	38.0%	>	$35,490	45.0%	>	$63,070
	49.0%	>	$113,860	49.0%	>	$56,930	42.0%	>	$43,190	48.0%	>	$85,130
	50.0%	>	$169,020	50.0%	>	$84,510	48.0%	>	$57,550	50.0%	>	$112,720
							50.0%	>	$85,130

1984	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	Pursuant to the Economic Recovery Tax Act of 1981, for tax years beginning after December 31, 1984, each tax bracket is adjusted for inflation except in the first year after a new law changes it. Last law to change rates was the Tax Reform Act of 1984.
	11.0%	>	$3,400	11.0%	>	$1,700	11.0%	>	$2,300	11.0%	>	$2,300
	12.0%	>	$5,500	12.0%	>	$2,750	12.0%	>	$3,400	12.0%	>	$4,400
	14.0%	>	$7,600	14.0%	>	$3,800	14.0%	>	$4,400	14.0%	>	$6,500
	16.0%	>	$11,900	16.0%	>	$5,950	15.0%	>	$6,500	17.0%	>	$8,700
	18.0%	>	$16,000	18.0%	>	$8,000	16.0%	>	$8,500	18.0%	>	$11,800
	22.0%	>	$20,200	22.0%	>	$10,100	18.0%	>	$10,800	20.0%	>	$15,000
	25.0%	>	$24,600	25.0%	>	$12,300	20.0%	>	$12,900	24.0%	>	$18,200
	28.0%	>	$29,900	28.0%	>	$14,950	23.0%	>	$15,000	28.0%	>	$23,500
	33.0%	>	$35,200	33.0%	>	$17,600	26.0%	>	$18,200	32.0%	>	$28,800
	38.0%	>	$45,800	38.0%	>	$22,900	30.0%	>	$23,500	35.0%	>	$34,100
	42.0%	>	$60,000	42.0%	>	$30,000	34.0%	>	$28,800	42.0%	>	$44,700
	45.0%	>	$85,600	45.0%	>	$42,800	38.0%	>	$34,100	45.0%	>	$60,600
	49.0%	>	$109,400	49.0%	>	$54,700	42.0%	>	$41,500	48.0%	>	$81,800
	50.0%	>	$162,400	50.0%	>	$81,200	48.0%	>	$55,300	50.0%	>	$108,300
							50.0%	>	$81,800

1983	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982
	11.0%	>	$3,400	11.0%	>	$1,700	11.0%	>	$2,300	11.0%	>	$2,300
	13.0%	>	$5,500	13.0%	>	$2,750	13.0%	>	$3,400	13.0%	>	$4,400
	15.0%	>	$7,600	15.0%	>	$3,800	15.0%	>	$4,400	15.0%	>	$6,500
	17.0%	>	$11,900	17.0%	>	$5,950	17.0%	>	$8,500	18.0%	>	$8,700
	19.0%	>	$16,000	19.0%	>	$8,000	19.0%	>	$10,800	19.0%	>	$11,800
	23.0%	>	$20,200	23.0%	>	$10,100	21.0%	>	$12,900	21.0%	>	$15,000
	26.0%	>	$24,600	26.0%	>	$12,300	24.0%	>	$15,000	25.0%	>	$18,200
	30.0%	>	$29,900	30.0%	>	$14,950	28.0%	>	$18,200	29.0%	>	$23,500
	35.0%	>	$35,200	35.0%	>	$17,600	32.0%	>	$23,500	34.0%	>	$28,800
	40.0%	>	$45,800	40.0%	>	$22,900	36.0%	>	$28,800	37.0%	>	$34,100
	44.0%	>	$60,000	44.0%	>	$30,000	40.0%	>	$34,100	44.0%	>	$44,700
	48.0%	>	$85,600	48.0%	>	$42,800	45.0%	>	$41,500	48.0%	>	$60,600
	50.0%	>	$109,400	50.0%	>	$54,700	50.0%	>	$55,300	50.0%	>	$81,800

1982	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982.
	12.0%	>	$3,400	12.0%	>	$1,700	12.0%	>	$2,300	12.0%	>	$2,300
	14.0%	>	$5,500	14.0%	>	$2,750	14.0%	>	$3,400	14.0%	>	$4,400
	16.0%	>	$7,600	16.0%	>	$3,800	16.0%	>	$4,400	16.0%	>	$6,500
	19.0%	>	$11,900	19.0%	>	$5,950	17.0%	>	$6,500	20.0%	>	$8,700
	22.0%	>	$16,000	22.0%	>	$8,000	19.0%	>	$8,500	22.0%	>	$11,800
	25.0%	>	$20,200	25.0%	>	$10,100	22.0%	>	$10,800	23.0%	>	$15,000
	29.0%	>	$24,600	29.0%	>	$12,300	23.0%	>	$12,900	28.0%	>	$18,200
	33.0%	>	$29,900	33.0%	>	$14,950	27.0%	>	$15,000	32.0%	>	$23,500
	39.0%	>	$35,200	39.0%	>	$17,600	31.0%	>	$18,200	38.0%	>	$28,800
	44.0%	>	$45,800	44.0%	>	$22,900	35.0%	>	$23,500	41.0%	>	$34,100
	49.0%	>	$60,000	49.0%	>	$30,000	40.0%	>	$28,800	49.0%	>	$44,700
	50.0%	>	$85,600	50.0%	>	$42,800	44.0%	>	$34,100	50.0%	>	$60,600
							50.0%	>	$41,500

1981	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	Last law to change rates was the Economic Recovery Tax Act of 1981.
	14.0%	>	$3,400	14.0%	>	$1,700	14.0%	>	$2,300	14.0%	>	$2,300
	16.0%	>	$5,500	16.0%	>	$2,750	16.0%	>	$3,400	16.0%	>	$4,400
	18.0%	>	$7,600	18.0%	>	$3,800	18.0%	>	$4,400	18.0%	>	$6,500
	21.0%	>	$11,900	21.0%	>	$5,950	19.0%	>	$6,500	22.0%	>	$8,700
	24.0%	>	$16,000	24.0%	>	$8,000	21.0%	>	$8,500	24.0%	>	$11,800
	28.0%	>	$20,200	28.0%	>	$10,100	24.0%	>	$10,800	26.0%	>	$15,000
	32.0%	>	$24,600	32.0%	>	$12,300	26.0%	>	$12,900	31.0%	>	$18,200
	37.0%	>	$29,900	37.0%	>	$14,950	30.0%	>	$15,000	36.0%	>	$23,500
	43.0%	>	$35,200	43.0%	>	$17,600	34.0%	>	$18,200	42.0%	>	$28,800
	49.0%	>	$45,800	49.0%	>	$22,900	39.0%	>	$23,500	46.0%	>	$34,100
	54.0%	>	$60,000	54.0%	>	$30,000	44.0%	>	$28,800	54.0%	>	$44,700
	59.0%	>	$85,600	59.0%	>	$42,800	49.0%	>	$34,100	59.0%	>	$60,600
	64.0%	>	$109,400	64.0%	>	$54,700	55.0%	>	$41,500	63.0%	>	$81,800
	68.0%	>	$162,400	68.0%	>	$81,200	63.0%	>	$55,300	68.0%	>	$108,300
	70.0%	>	$215,400	70.0%	>	$107,700	68.0%	>	$81,800	70.0%	>	$161,300
							70.0%	>	$108,300

1980	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	Last law to change rates was the Revenue Act of 1978.
	14.0%	>	$3,400	14.0%	>	$1,700	14.0%	>	$2,300	14.0%	>	$2,300
	16.0%	>	$5,500	16.0%	>	$2,750	16.0%	>	$3,400	16.0%	>	$4,400
	18.0%	>	$7,600	18.0%	>	$3,800	18.0%	>	$4,400	18.0%	>	$6,500
	21.0%	>	$11,900	21.0%	>	$5,950	19.0%	>	$6,500	22.0%	>	$8,700
	24.0%	>	$16,000	24.0%	>	$8,000	21.0%	>	$8,500	24.0%	>	$11,800
	28.0%	>	$20,200	28.0%	>	$10,100	24.0%	>	$10,800	26.0%	>	$15,000
	32.0%	>	$24,600	32.0%	>	$12,300	26.0%	>	$12,900	31.0%	>	$18,200
	37.0%	>	$29,900	37.0%	>	$14,950	30.0%	>	$15,000	36.0%	>	$23,500
	43.0%	>	$35,200	43.0%	>	$17,600	34.0%	>	$18,200	42.0%	>	$28,800
	49.0%	>	$45,800	49.0%	>	$22,900	39.0%	>	$23,500	46.0%	>	$34,100
	54.0%	>	$60,000	54.0%	>	$30,000	44.0%	>	$28,800	54.0%	>	$44,700
	59.0%	>	$85,600	59.0%	>	$42,800	49.0%	>	$34,100	59.0%	>	$60,600
	64.0%	>	$109,400	64.0%	>	$54,700	55.0%	>	$41,500	63.0%	>	$81,800
	68.0%	>	$162,400	68.0%	>	$81,200	63.0%	>	$55,300	68.0%	>	$108,300
	70.0%	>	$215,400	70.0%	>	$107,700	68.0%	>	$81,800	70.0%	>	$161,300
							70.0%	>	$108,300

1979	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	Last law to change rates was the Revenue Act of 1978.
	14.0%	>	$3,400	14.0%	>	$1,700	14.0%	>	$2,300	14.0%	>	$2,300
	16.0%	>	$5,500	16.0%	>	$2,750	16.0%	>	$3,400	16.0%	>	$4,400
	18.0%	>	$7,600	18.0%	>	$3,800	18.0%	>	$4,400	18.0%	>	$6,500
	21.0%	>	$11,900	21.0%	>	$5,950	19.0%	>	$6,500	22.0%	>	$8,700
	24.0%	>	$16,000	24.0%	>	$8,000	21.0%	>	$8,500	24.0%	>	$11,800
	28.0%	>	$20,200	28.0%	>	$10,100	24.0%	>	$10,800	26.0%	>	$15,000
	32.0%	>	$24,600	32.0%	>	$12,300	26.0%	>	$12,900	31.0%	>	$18,200
	37.0%	>	$29,900	37.0%	>	$14,950	30.0%	>	$15,000	36.0%	>	$23,500
	43.0%	>	$35,200	43.0%	>	$17,600	34.0%	>	$18,200	42.0%	>	$28,800
	49.0%	>	$45,800	49.0%	>	$22,900	39.0%	>	$23,500	46.0%	>	$34,100
	54.0%	>	$60,000	54.0%	>	$30,000	44.0%	>	$28,800	54.0%	>	$44,700
	59.0%	>	$85,600	59.0%	>	$42,800	49.0%	>	$34,100	59.0%	>	$60,600
	64.0%	>	$109,400	64.0%	>	$54,700	55.0%	>	$41,500	63.0%	>	$81,800
	68.0%	>	$162,400	68.0%	>	$81,200	63.0%	>	$55,300	68.0%	>	$108,300
	70.0%	>	$215,400	70.0%	>	$107,700	68.0%	>	$81,800	70.0%	>	$161,300
							70.0%	>	$108,300

1978	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	Last law to change rates was the Revenue Act of 1978.
	14.0%	>	$3,200	14.0%	>	$1,600	14.0%	>	$2,200	14.0%	>	$2,200
	15.0%	>	$4,200	15.0%	>	$2,100	15.0%	>	$2,700	16.0%	>	$3,200
	16.0%	>	$5,200	16.0%	>	$2,600	16.0%	>	$3,200	18.0%	>	$4,200
	17.0%	>	$6,200	17.0%	>	$3,100	17.0%	>	$3,700	19.0%	>	$6,200
	19.0%	>	$7,200	19.0%	>	$3,600	19.0%	>	$4,200	22.0%	>	$8,200
	22.0%	>	$11,200	22.0%	>	$5,600	21.0%	>	$6,200	23.0%	>	$10,200
	25.0%	>	$15,200	25.0%	>	$7,600	24.0%	>	$8,200	25.0%	>	$12,200
	28.0%	>	$19,200	28.0%	>	$9,500	25.0%	>	$10,200	27.0%	>	$14,200
	32.0%	>	$23,200	32.0%	>	$11,600	27.0%	>	$12,200	28.0%	>	$16,200
	36.0%	>	$27,200	36.0%	>	$13,600	29.0%	>	$14,200	31.0%	>	$18,200
	49.0%	>	$31,200	39.0%	>	$15,600	31.0%	>	$16,200	32.0%	>	$20,200
	42.0%	>	$35,200	42.0%	>	$17,600	34.0%	>	$18,200	35.0%	>	$22,200
	45.0%	>	$39,200	45.0%	>	$19,600	36.0%	>	$20,200	36.0%	>	$24,200
	48.0%	>	$43,200	48.0%	>	$21,600	38.0%	>	$22,200	38.0%	>	$26,200
	50.0%	>	$47,200	50.0%	>	$23,600	40.0%	>	$24,200	41.0%	>	$28,200
	53.0%	>	$55,200	53.0%	>	$27,300	45.0%	>	$28,200	42.0%	>	$30,200
	55.0%	>	$67,200	55.0%	>	$33,600	50.0%	>	$34,200	45.0%	>	$34,200
	58.0%	>	$79,200	58.0%	>	$39,600	55.0%	>	$40,200	48.0%	>	$38,200
	60.0%	>	$91,200	60.0%	>	$45,600	60.0%	>	$46,200	51.0%	>	$40,200
	62.0%	>	$103,200	62.0%	>	$51,600	62.0%	>	$52,200	52.0%	>	$42,200
	64.0%	>	$123,200	64.0%	>	$61,600	64.0%	>	$62,200	55.0%	>	$46,200
	66.0%	>	$143,200	66.0%	>	$71,600	66.0%	>	$72,200	56.0%	>	$52,200
	68.0%	>	$163,200	68.0%	>	$81,600	68.0%	>	$82,200	58.0%	>	$54,200
	69.0%	>	$183,200	69.0%	>	$91,600	69.0%	>	$92,200	59.0%	>	$66,200
	70.0%	>	$203,200	70.0%	>	$101,600	70.0%	>	$102,200	61.0%	>	$72,200
										62.0%	>	$78,200
										63.0%	>	$82,200
										64.0%	>	$90,200
										66.0%	>	$102,200
										67.0%	>	$122,200
										68.0%	>	$142,200
										69.0%	>	$162,200
										70.0%	>	$182,200

1977	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	Last law to change rates was the Tax Reduction and Simplification Act of 1977
	14.0%	>	$3,200	14.0%	>	$1,600	14.0%	>	$2,200	14.0%	>	$2,200
	15.0%	>	$4,200	15.0%	>	$2,100	15.0%	>	$2,700	16.0%	>	$3,200
	16.0%	>	$5,200	16.0%	>	$2,600	16.0%	>	$3,200	18.0%	>	$4,200
	17.0%	>	$6,200	17.0%	>	$3,100	17.0%	>	$3,700	19.0%	>	$6,200
	19.0%	>	$7,200	19.0%	>	$3,600	19.0%	>	$4,200	22.0%	>	$8,200
	22.0%	>	$11,200	22.0%	>	$5,600	21.0%	>	$6,200	23.0%	>	$10,200
	25.0%	>	$15,200	25.0%	>	$7,600	24.0%	>	$8,200	25.0%	>	$12,200
	28.0%	>	$19,200	28.0%	>	$9,500	25.0%	>	$10,200	27.0%	>	$14,200
	32.0%	>	$23,200	32.0%	>	$11,600	27.0%	>	$12,200	28.0%	>	$16,200
	36.0%	>	$27,200	36.0%	>	$13,600	29.0%	>	$14,200	31.0%	>	$18,200
	39.0%	>	$31,200	39.0%	>	$15,600	31.0%	>	$16,200	32.0%	>	$20,200
	42.0%	>	$35,200	42.0%	>	$17,600	34.0%	>	$18,200	35.0%	>	$22,200
	45.0%	>	$39,200	45.0%	>	$19,600	36.0%	>	$20,200	36.0%	>	$24,200
	48.0%	>	$43,200	48.0%	>	$21,600	38.0%	>	$22,200	38.0%	>	$26,200
	50.0%	>	$47,200	50.0%	>	$23,600	40.0%	>	$24,200	41.0%	>	$28,200
	53.0%	>	$55,200	53.0%	>	$27,300	45.0%	>	$28,200	42.0%	>	$30,200
	55.0%	>	$67,200	55.0%	>	$33,600	50.0%	>	$34,200	45.0%	>	$34,200
	58.0%	>	$79,200	58.0%	>	$39,600	55.0%	>	$40,200	48.0%	>	$38,200
	60.0%	>	$91,200	60.0%	>	$45,600	60.0%	>	$46,200	51.0%	>	$40,200
	62.0%	>	$103,200	62.0%	>	$51,600	62.0%	>	$52,200	52.0%	>	$42,200
	64.0%	>	$123,200	64.0%	>	$61,600	64.0%	>	$62,200	55.0%	>	$46,200
	66.0%	>	$143,200	66.0%	>	$71,600	66.0%	>	$72,200	56.0%	>	$52,200
	68.0%	>	$163,200	68.0%	>	$81,600	68.0%	>	$82,200	58.0%	>	$54,200
	69.0%	>	$183,200	69.0%	>	$91,600	69.0%	>	$92,200	59.0%	>	$66,200
	70.0%	>	$203,200	70.0%	>	$101,600	70.0%	>	$102,200	61.0%	>	$72,200
										62.0%	>	$78,200
										63.0%	>	$82,200
										64.0%	>	$90,200
										66.0%	>	$102,200
										67.0%	>	$122,200
										68.0%	>	$142,200
										69.0%	>	$162,200
										70.0%	>	$182,200

1976	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Last law to change rates was the Tax Reform Act of 1976.
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	19.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	23.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	25.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	27.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	28.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	31.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	32.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	35.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	36.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	38.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	41.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	42.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	45.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	48.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	51.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	52.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1975	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Last law to change rates was the Tax Reform Act of 1969
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	19.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	23.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	25.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	27.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	28.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	31.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	32.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	35.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	36.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	38.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	41.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	42.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	45.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	48.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	51.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	52.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1974	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Last law to change rates was the Tax Reform Act of 1969
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	19.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	23.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	25.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	27.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	28.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	31.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	32.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	35.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	36.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	38.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	41.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	42.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	45.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	48.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	51.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	52.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1973	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Last law to change rates was the Tax Reform Act of 1969
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	19.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	23.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	25.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	27.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	28.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	31.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	32.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	35.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	36.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	38.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	41.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	42.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	45.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	48.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	51.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	52.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1972	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Last law to change rates was the Tax Reform Act of 1969
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	19.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	23.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	25.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	27.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	28.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	31.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	32.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	35.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	36.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	38.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	41.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	42.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	45.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	48.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	51.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	52.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1971	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Last law to change rates was the Tax Reform Act of 1969
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	19.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	23.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	25.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	27.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	28.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	31.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	32.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	35.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	36.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	38.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	41.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	42.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	45.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	48.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	51.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	52.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1970	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Rates given here exclude the effect of a 2.5 percent surtax. Last law to change rates was the Tax Reform Act of 1969
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	20.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	25.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	27.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	31.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	32.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	35.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	36.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	40.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	41.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	43.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	45.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	46.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	48.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	50.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	52.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	53.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1969	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Rates given here exclude the effect of 10 percent surtax. Last law to change rates was the Tax Reform Act of 1969
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	20.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	25.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	27.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	31.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	32.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	35.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	36.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	40.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	41.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	43.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	45.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	46.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	48.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	50.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	52.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	53.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1968	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Rates given here exclude the effect of a 7.5 percent surtax. Last law to change rates was the Tax Reform Act of 1964.
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	20.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	25.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	27.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	31.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	32.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	35.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	36.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	40.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	41.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	43.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	45.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	46.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	48.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	50.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	52.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	53.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1967	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Last law to change rates was the Tax Reform Act of 1964.
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	20.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	25.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	27.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	31.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	32.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	35.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	36.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	40.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	41.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	43.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	45.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	46.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	48.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	50.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	52.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	53.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1966	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Last law to change rates was the Tax Reform Act of 1964.
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	20.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	25.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	27.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	31.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	32.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	35.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	36.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	40.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	41.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	43.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	45.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	46.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	48.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	50.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	52.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	53.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1965	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	Last law to change rates was the Tax Reform Act of 1964.
	15.0%	>	$1,000	15.0%	>	$500	15.0%	>	$500	16.0%	>	$1,000
	16.0%	>	$2,000	16.0%	>	$1,000	16.0%	>	$1,000	18.0%	>	$2,000
	17.0%	>	$3,000	17.0%	>	$1,500	17.0%	>	$1,500	20.0%	>	$4,000
	19.0%	>	$4,000	19.0%	>	$2,000	19.0%	>	$2,000	22.0%	>	$6,000
	22.0%	>	$8,000	22.0%	>	$4,000	22.0%	>	$4,000	25.0%	>	$8,000
	25.0%	>	$12,000	25.0%	>	$6,000	25.0%	>	$6,000	27.0%	>	$10,000
	28.0%	>	$16,000	28.0%	>	$8,000	28.0%	>	$8,000	31.0%	>	$12,000
	32.0%	>	$20,000	32.0%	>	$10,000	32.0%	>	$10,000	32.0%	>	$14,000
	36.0%	>	$24,000	36.0%	>	$12,000	36.0%	>	$12,000	35.0%	>	$16,000
	39.0%	>	$28,000	39.0%	>	$14,000	39.0%	>	$14,000	36.0%	>	$18,000
	42.0%	>	$32,000	42.0%	>	$16,000	42.0%	>	$16,000	40.0%	>	$20,000
	45.0%	>	$36,000	45.0%	>	$18,000	45.0%	>	$18,000	41.0%	>	$22,000
	48.0%	>	$40,000	48.0%	>	$20,000	48.0%	>	$20,000	43.0%	>	$24,000
	50.0%	>	$44,000	50.0%	>	$22,000	50.0%	>	$22,000	45.0%	>	$26,000
	53.0%	>	$52,000	53.0%	>	$26,000	53.0%	>	$26,000	46.0%	>	$28,000
	55.0%	>	$64,000	55.0%	>	$32,000	55.0%	>	$32,000	48.0%	>	$32,000
	58.0%	>	$76,000	58.0%	>	$38,000	58.0%	>	$38,000	50.0%	>	$36,000
	60.0%	>	$88,000	60.0%	>	$44,000	60.0%	>	$44,000	52.0%	>	$38,000
	62.0%	>	$100,000	62.0%	>	$50,000	62.0%	>	$50,000	53.0%	>	$40,000
	64.0%	>	$120,000	64.0%	>	$60,000	64.0%	>	$60,000	55.0%	>	$44,000
	66.0%	>	$140,000	66.0%	>	$70,000	66.0%	>	$70,000	56.0%	>	$50,000
	68.0%	>	$160,000	68.0%	>	$80,000	68.0%	>	$80,000	58.0%	>	$52,000
	69.0%	>	$180,000	69.0%	>	$90,000	69.0%	>	$90,000	59.0%	>	$64,000
	70.0%	>	$200,000	70.0%	>	$100,000	70.0%	>	$100,000	61.0%	>	$70,000
										62.0%	>	$76,000
										63.0%	>	$80,000
										64.0%	>	$88,000
										66.0%	>	$100,000
										67.0%	>	$120,000
										68.0%	>	$140,000
										69.0%	>	$160,000
										70.0%	>	$180,000

1964	16.0%	>	$0	16.0%	>	$0	16.0%	>	$0	16.0%	>	$0	Last law to change rates was the Tax Reform Act of 1964.
	16.5%	>	$1,000	16.5%	>	$500	16.5%	>	$500	17.5%	>	$1,000
	17.5%	>	$2,000	17.5%	>	$1,000	17.5%	>	$1,000	19.0%	>	$2,000
	18.0%	>	$3,000	18.0%	>	$1,500	18.0%	>	$1,500	22.0%	>	$4,000
	20.0%	>	$4,000	20.0%	>	$2,000	20.0%	>	$2,000	23.0%	>	$6,000
	23.5%	>	$8,000	23.5%	>	$4,000	23.5%	>	$4,000	27.0%	>	$8,000
	27.0%	>	$12,000	27.0%	>	$6,000	27.0%	>	$6,000	29.0%	>	$10,000
	30.5%	>	$16,000	30.5%	>	$8,000	30.5%	>	$8,000	32.0%	>	$12,000
	34.0%	>	$20,000	34.0%	>	$10,000	34.0%	>	$10,000	34.0%	>	$14,000
	37.5%	>	$24,000	37.5%	>	$12,000	37.5%	>	$12,000	37.5%	>	$16,000
	41.0%	>	$28,000	41.0%	>	$14,000	41.0%	>	$14,000	39.0%	>	$18,000
	44.5%	>	$32,000	44.5%	>	$16,000	44.5%	>	$16,000	42.5%	>	$20,000
	47.5%	>	$36,000	47.5%	>	$18,000	47.5%	>	$18,000	43.5%	>	$22,000
	50.5%	>	$40,000	50.5%	>	$20,000	50.5%	>	$20,000	45.5%	>	$24,000
	53.5%	>	$44,000	53.5%	>	$22,000	53.5%	>	$22,000	47.0%	>	$26,000
	56.0%	>	$52,000	56.0%	>	$26,000	56.0%	>	$26,000	48.5%	>	$28,000
	58.5%	>	$64,000	58.5%	>	$32,000	58.5%	>	$32,000	51.5%	>	$32,000
	61.0%	>	$76,000	61.0%	>	$38,000	61.0%	>	$38,000	53.0%	>	$36,000
	63.5%	>	$88,000	63.5%	>	$44,000	63.5%	>	$44,000	54.0%	>	$38,000
	66.0%	>	$100,000	66.0%	>	$50,000	66.0%	>	$50,000	56.0%	>	$40,000
	68.5%	>	$120,000	68.5%	>	$60,000	68.5%	>	$60,000	58.5%	>	$44,000
	71.0%	>	$140,000	71.0%	>	$70,000	71.0%	>	$70,000	59.5%	>	$50,000
	73.5%	>	$160,000	73.5%	>	$80,000	73.5%	>	$80,000	61.0%	>	$52,000
	75.0%	>	$180,000	75.0%	>	$90,000	75.0%	>	$90,000	62.0%	>	$60,000
	76.5%	>	$200,000	76.5%	>	$100,000	76.5%	>	$100,000	63.5%	>	$64,000
	77.0%	>	$400,000	77.0%	>	$200,000	77.0%	>	$200,000	65.0%	>	$70,000
										66.0%	>	$76,000
										67.0%	>	$80,000
										69.0%	>	$88,000
										69.5%	>	$90,000
										71.0%	>	$100,000
										72.5%	>	$120,000
										74.0%	>	$140,000
										75.0%	>	$160,000
										75.5%	>	$180,000
										77.0%	>	$200,000

1963	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Last law to change rates was the Internal Revenue Code of 1954.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	21.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	24.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	26.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	30.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	32.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	36.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	39.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	42.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	43.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	47.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	49.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	52.0%	>	$24,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	54.0%	>	$28,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	58.0%	>	$32,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	62.0%	>	$38,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	66.0%	>	$44,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	68.0%	>	$50,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	71.0%	>	$60,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	74.0%	>	$70,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	76.0%	>	$80,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	80.0%	>	$90,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	83.0%	>	$100,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	87.0%	>	$150,000
										90.0%	>	$200,000
										91.0%	>	$300,000

1962	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Last law to change rates was the Internal Revenue Code of 1954.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	21.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	24.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	26.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	30.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	32.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	36.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	39.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	42.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	43.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	47.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	49.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	52.0%	>	$24,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	54.0%	>	$28,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	58.0%	>	$32,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	62.0%	>	$38,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	66.0%	>	$44,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	68.0%	>	$50,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	71.0%	>	$60,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	74.0%	>	$70,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	76.0%	>	$80,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	80.0%	>	$90,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	83.0%	>	$100,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	87.0%	>	$150,000
										90.0%	>	$200,000
										91.0%	>	$300,000

1961	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Last law to change rates was the Internal Revenue Code of 1954.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	21.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	24.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	26.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	30.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	32.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	36.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	39.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	42.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	43.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	47.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	49.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	52.0%	>	$24,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	54.0%	>	$28,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	58.0%	>	$32,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	62.0%	>	$38,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	66.0%	>	$44,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	68.0%	>	$50,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	71.0%	>	$60,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	74.0%	>	$70,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	76.0%	>	$80,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	80.0%	>	$90,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	83.0%	>	$100,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	87.0%	>	$150,000
										90.0%	>	$200,000
										91.0%	>	$300,000

1960	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Last law to change rates was the Internal Revenue Code of 1954.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	21.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	24.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	26.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	30.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	32.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	36.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	39.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	42.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	43.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	47.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	49.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	52.0%	>	$24,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	54.0%	>	$28,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	58.0%	>	$32,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	62.0%	>	$38,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	66.0%	>	$44,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	68.0%	>	$50,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	71.0%	>	$60,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	74.0%	>	$70,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	76.0%	>	$80,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	80.0%	>	$90,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	83.0%	>	$100,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	87.0%	>	$150,000
										90.0%	>	$200,000
										91.0%	>	$300,000

1959	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Last law to change rates was the Internal Revenue Code of 1954.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	21.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	24.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	26.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	30.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	32.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	36.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	39.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	42.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	43.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	47.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	49.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	52.0%	>	$24,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	54.0%	>	$28,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	58.0%	>	$32,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	62.0%	>	$38,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	66.0%	>	$44,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	68.0%	>	$50,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	71.0%	>	$60,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	74.0%	>	$70,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	76.0%	>	$80,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	80.0%	>	$90,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	83.0%	>	$100,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	87.0%	>	$150,000
										90.0%	>	$200,000
										91.0%	>	$300,000

1958	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Last law to change rates was the Internal Revenue Code of 1954.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	21.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	24.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	26.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	30.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	32.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	36.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	39.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	42.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	43.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	47.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	49.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	52.0%	>	$24,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	54.0%	>	$28,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	58.0%	>	$32,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	62.0%	>	$38,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	66.0%	>	$44,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	68.0%	>	$50,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	71.0%	>	$60,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	74.0%	>	$70,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	76.0%	>	$80,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	80.0%	>	$90,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	83.0%	>	$100,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	87.0%	>	$150,000
										90.0%	>	$200,000
										91.0%	>	$300,000

1957	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Last law to change rates was the Internal Revenue Code of 1954.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	21.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	24.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	26.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	30.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	32.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	36.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	39.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	42.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	43.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	47.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	49.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	52.0%	>	$24,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	54.0%	>	$28,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	58.0%	>	$32,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	62.0%	>	$38,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	66.0%	>	$44,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	68.0%	>	$50,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	71.0%	>	$60,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	74.0%	>	$70,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	76.0%	>	$80,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	80.0%	>	$90,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	83.0%	>	$100,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	87.0%	>	$150,000
										90.0%	>	$200,000
										91.0%	>	$300,000

1956	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Last law to change rates was the Internal Revenue Code of 1954.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	21.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	24.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	26.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	30.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	32.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	36.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	39.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	42.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	43.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	47.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	49.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	52.0%	>	$24,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	54.0%	>	$28,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	58.0%	>	$32,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	62.0%	>	$38,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	66.0%	>	$44,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	68.0%	>	$50,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	71.0%	>	$60,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	74.0%	>	$70,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	76.0%	>	$80,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	80.0%	>	$90,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	83.0%	>	$100,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	87.0%	>	$150,000
										90.0%	>	$200,000
										91.0%	>	$300,000

1955	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Last law to change rates was the Internal Revenue Code of 1954.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	21.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	24.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	26.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	30.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	32.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	36.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	39.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	42.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	43.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	47.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	49.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	52.0%	>	$24,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	54.0%	>	$28,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	58.0%	>	$32,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	62.0%	>	$38,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	66.0%	>	$44,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	68.0%	>	$50,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	71.0%	>	$60,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	74.0%	>	$70,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	76.0%	>	$80,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	80.0%	>	$90,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	83.0%	>	$100,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	87.0%	>	$150,000
										90.0%	>	$200,000
										91.0%	>	$300,000

1954	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Last law to change rates was the Internal Revenue Code of 1954, under which the 3 percent normal tax and the surtax rates were combined in a single set of rates and the maximum effective tax on net income was 87 percent of income.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	21.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	24.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	26.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	30.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	32.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	36.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	39.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	42.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	43.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	47.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	49.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	52.0%	>	$24,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	54.0%	>	$28,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	58.0%	>	$32,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	62.0%	>	$38,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	66.0%	>	$44,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	68.0%	>	$50,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	71.0%	>	$60,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	74.0%	>	$70,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	76.0%	>	$80,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	80.0%	>	$90,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	83.0%	>	$100,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	87.0%	>	$150,000
										90.0%	>	$200,000
										91.0%	>	$300,000

1953	22.2%	>	$0	22.2%	>	$0	22.2%	>	$0	22.2%	>	$0	Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 88 percent. Last law to change rates was the Revenue Act of 1951.
	24.6%	>	$4,000	24.6%	>	$2,000	24.6%	>	$2,000	23.4%	>	$2,000
	29.0%	>	$8,000	29.0%	>	$4,000	29.0%	>	$4,000	27.0%	>	$4,000
	34.0%	>	$12,000	34.0%	>	$6,000	34.0%	>	$6,000	29.0%	>	$6,000
	38.0%	>	$16,000	38.0%	>	$8,000	38.0%	>	$8,000	34.0%	>	$8,000
	42.0%	>	$20,000	42.0%	>	$10,000	42.0%	>	$10,000	35.0%	>	$10,000
	48.0%	>	$24,000	48.0%	>	$12,000	48.0%	>	$12,000	41.0%	>	$12,000
	53.0%	>	$28,000	53.0%	>	$14,000	53.0%	>	$14,000	44.0%	>	$14,000
	56.0%	>	$32,000	56.0%	>	$16,000	56.0%	>	$16,000	47.0%	>	$16,000
	59.0%	>	$36,000	59.0%	>	$18,000	59.0%	>	$18,000	48.0%	>	$18,000
	62.0%	>	$40,000	62.0%	>	$20,000	62.0%	>	$20,000	52.0%	>	$20,000
	66.0%	>	$44,000	66.0%	>	$22,000	66.0%	>	$22,000	54.0%	>	$22,000
	67.0%	>	$52,000	67.0%	>	$26,000	67.0%	>	$26,000	57.0%	>	$24,000
	68.0%	>	$64,000	68.0%	>	$32,000	68.0%	>	$32,000	60.0%	>	$28,000
	72.0%	>	$76,000	72.0%	>	$38,000	72.0%	>	$38,000	63.0%	>	$32,000
	75.0%	>	$88,000	75.0%	>	$44,000	75.0%	>	$44,000	66.0%	>	$38,000
	77.0%	>	$100,000	77.0%	>	$50,000	77.0%	>	$50,000	71.0%	>	$44,000
	80.0%	>	$120,000	80.0%	>	$60,000	80.0%	>	$60,000	72.0%	>	$50,000
	83.0%	>	$140,000	83.0%	>	$70,000	83.0%	>	$70,000	73.0%	>	$60,000
	85.0%	>	$160,000	85.0%	>	$80,000	85.0%	>	$80,000	77.0%	>	$70,000
	88.0%	>	$180,000	88.0%	>	$90,000	88.0%	>	$90,000	79.0%	>	$80,000
	90.0%	>	$200,000	90.0%	>	$100,000	90.0%	>	$100,000	81.0%	>	$90,000
	91.0%	>	$300,000	91.0%	>	$150,000	91.0%	>	$150,000	85.0%	>	$100,000
	92.0%	>	$400,000	92.0%	>	$200,000	92.0%	>	$200,000	88.0%	>	$150,000
										91.0%	>	$200,000
										92.0%	>	$300,000

1952	22.2%	>	$0	22.2%	>	$0	22.2%	>	$0	22.2%	>	$0	Last law to change rates was the Revenue Act of 1951
	24.6%	>	$4,000	24.6%	>	$2,000	24.6%	>	$2,000	23.4%	>	$2,000
	29.0%	>	$8,000	29.0%	>	$4,000	29.0%	>	$4,000	27.0%	>	$4,000
	34.0%	>	$12,000	34.0%	>	$6,000	34.0%	>	$6,000	29.0%	>	$6,000
	38.0%	>	$16,000	38.0%	>	$8,000	38.0%	>	$8,000	34.0%	>	$8,000
	42.0%	>	$20,000	42.0%	>	$10,000	42.0%	>	$10,000	35.0%	>	$10,000
	48.0%	>	$24,000	48.0%	>	$12,000	48.0%	>	$12,000	41.0%	>	$12,000
	53.0%	>	$28,000	53.0%	>	$14,000	53.0%	>	$14,000	44.0%	>	$14,000
	56.0%	>	$32,000	56.0%	>	$16,000	56.0%	>	$16,000	47.0%	>	$16,000
	59.0%	>	$36,000	59.0%	>	$18,000	59.0%	>	$18,000	48.0%	>	$18,000
	62.0%	>	$40,000	62.0%	>	$20,000	62.0%	>	$20,000	52.0%	>	$20,000
	66.0%	>	$44,000	66.0%	>	$22,000	66.0%	>	$22,000	54.0%	>	$22,000
	67.0%	>	$52,000	67.0%	>	$26,000	67.0%	>	$26,000	57.0%	>	$24,000
	68.0%	>	$64,000	68.0%	>	$32,000	68.0%	>	$32,000	60.0%	>	$28,000
	72.0%	>	$76,000	72.0%	>	$38,000	72.0%	>	$38,000	63.0%	>	$32,000
	75.0%	>	$88,000	75.0%	>	$44,000	75.0%	>	$44,000	66.0%	>	$38,000
	77.0%	>	$100,000	77.0%	>	$50,000	77.0%	>	$50,000	71.0%	>	$44,000
	80.0%	>	$120,000	80.0%	>	$60,000	80.0%	>	$60,000	72.0%	>	$50,000
	83.0%	>	$140,000	83.0%	>	$70,000	83.0%	>	$70,000	73.0%	>	$60,000
	85.0%	>	$160,000	85.0%	>	$80,000	85.0%	>	$80,000	77.0%	>	$70,000
	88.0%	>	$180,000	88.0%	>	$90,000	88.0%	>	$90,000	79.0%	>	$80,000
	90.0%	>	$200,000	90.0%	>	$100,000	90.0%	>	$100,000	81.0%	>	$90,000
	91.0%	>	$300,000	91.0%	>	$150,000	91.0%	>	$150,000	85.0%	>	$100,000
	92.0%	>	$400,000	92.0%	>	$200,000	92.0%	>	$200,000	88.0%	>	$150,000
										91.0%	>	$200,000
										92.0%	>	$300,000

1951	20.4%	>	$0	20.4%	>	$0	20.4%	>	$0	20.4%	>	$0	Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act of 1951
	22.4%	>	$4,000	22.4%	>	$2,000	22.4%	>	$2,000	22.4%	>	$2,000
	27.0%	>	$8,000	27.0%	>	$4,000	27.0%	>	$4,000	27.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000
	35.0%	>	$16,000	35.0%	>	$8,000	35.0%	>	$8,000	35.0%	>	$8,000
	39.0%	>	$20,000	39.0%	>	$10,000	39.0%	>	$10,000	39.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	43.0%	>	$12,000
	48.0%	>	$28,000	48.0%	>	$14,000	48.0%	>	$14,000	48.0%	>	$14,000
	51.0%	>	$32,000	51.0%	>	$16,000	51.0%	>	$16,000	51.0%	>	$16,000
	54.0%	>	$36,000	54.0%	>	$18,000	54.0%	>	$18,000	54.0%	>	$18,000
	57.0%	>	$40,000	57.0%	>	$20,000	57.0%	>	$20,000	57.0%	>	$20,000
	60.0%	>	$44,000	60.0%	>	$22,000	60.0%	>	$22,000	60.0%	>	$22,000
	63.0%	>	$52,000	63.0%	>	$26,000	63.0%	>	$26,000	63.0%	>	$26,000
	66.0%	>	$64,000	66.0%	>	$32,000	66.0%	>	$32,000	66.0%	>	$32,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	69.0%	>	$38,000
	73.0%	>	$88,000	73.0%	>	$44,000	73.0%	>	$44,000	73.0%	>	$44,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	75.0%	>	$50,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	78.0%	>	$60,000
	82.0%	>	$140,000	82.0%	>	$70,000	82.0%	>	$70,000	82.0%	>	$70,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	84.0%	>	$80,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	87.0%	>	$90,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	89.0%	>	$100,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	90.0%	>	$150,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	91.0%	>	$200,000

1950	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Reductions for 1950 were 13 percent of total normal tax and surtax up to $400, 9 percent of tax from $400 to $100,000, and 7.3 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1950.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	43.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	47.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	50.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	53.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	56.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	59.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	62.0%	>	$26,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	65.0%	>	$32,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	69.0%	>	$38,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	72.0%	>	$44,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	75.0%	>	$50,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	78.0%	>	$60,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	81.0%	>	$70,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	84.0%	>	$80,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	87.0%	>	$90,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	89.0%	>	$100,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	90.0%	>	$150,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	91.0%	>	$200,000

1949	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1949 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1948.
	22.0%	>	$4,000	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000
	26.0%	>	$8,000	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000
	30.0%	>	$12,000	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000
	34.0%	>	$16,000	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000
	38.0%	>	$20,000	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000
	43.0%	>	$24,000	43.0%	>	$12,000	43.0%	>	$12,000	43.0%	>	$12,000
	47.0%	>	$28,000	47.0%	>	$14,000	47.0%	>	$14,000	47.0%	>	$14,000
	50.0%	>	$32,000	50.0%	>	$16,000	50.0%	>	$16,000	50.0%	>	$16,000
	53.0%	>	$36,000	53.0%	>	$18,000	53.0%	>	$18,000	53.0%	>	$18,000
	56.0%	>	$40,000	56.0%	>	$20,000	56.0%	>	$20,000	56.0%	>	$20,000
	59.0%	>	$44,000	59.0%	>	$22,000	59.0%	>	$22,000	59.0%	>	$22,000
	62.0%	>	$52,000	62.0%	>	$26,000	62.0%	>	$26,000	62.0%	>	$26,000
	65.0%	>	$64,000	65.0%	>	$32,000	65.0%	>	$32,000	65.0%	>	$32,000
	69.0%	>	$76,000	69.0%	>	$38,000	69.0%	>	$38,000	69.0%	>	$38,000
	72.0%	>	$88,000	72.0%	>	$44,000	72.0%	>	$44,000	72.0%	>	$44,000
	75.0%	>	$100,000	75.0%	>	$50,000	75.0%	>	$50,000	75.0%	>	$50,000
	78.0%	>	$120,000	78.0%	>	$60,000	78.0%	>	$60,000	78.0%	>	$60,000
	81.0%	>	$140,000	81.0%	>	$70,000	81.0%	>	$70,000	81.0%	>	$70,000
	84.0%	>	$160,000	84.0%	>	$80,000	84.0%	>	$80,000	84.0%	>	$80,000
	87.0%	>	$180,000	87.0%	>	$90,000	87.0%	>	$90,000	87.0%	>	$90,000
	89.0%	>	$200,000	89.0%	>	$100,000	89.0%	>	$100,000	89.0%	>	$100,000
	90.0%	>	$300,000	90.0%	>	$150,000	90.0%	>	$150,000	90.0%	>	$150,000
	91.0%	>	$400,000	91.0%	>	$200,000	91.0%	>	$200,000	91.0%	>	$200,000

1948	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1948 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. The Revenue Act of 1948 allowed income-splitting by married couples. Last law to change rates was the Revenue Act of 1948.
	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000
	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000
	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000
	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000
	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000
	43.0%	>	$12,000	43.0%	>	$12,000	43.0%	>	$12,000	43.0%	>	$12,000
	47.0%	>	$14,000	47.0%	>	$14,000	47.0%	>	$14,000	47.0%	>	$14,000
	50.0%	>	$16,000	50.0%	>	$16,000	50.0%	>	$16,000	50.0%	>	$16,000
	53.0%	>	$18,000	53.0%	>	$18,000	53.0%	>	$18,000	53.0%	>	$18,000
	56.0%	>	$20,000	56.0%	>	$20,000	56.0%	>	$20,000	56.0%	>	$20,000
	59.0%	>	$22,000	59.0%	>	$22,000	59.0%	>	$22,000	59.0%	>	$22,000
	62.0%	>	$26,000	62.0%	>	$26,000	62.0%	>	$26,000	62.0%	>	$26,000
	65.0%	>	$32,000	65.0%	>	$32,000	65.0%	>	$32,000	65.0%	>	$32,000
	69.0%	>	$38,000	69.0%	>	$38,000	69.0%	>	$38,000	69.0%	>	$38,000
	72.0%	>	$44,000	72.0%	>	$44,000	72.0%	>	$44,000	72.0%	>	$44,000
	75.0%	>	$50,000	75.0%	>	$50,000	75.0%	>	$50,000	75.0%	>	$50,000
	78.0%	>	$60,000	78.0%	>	$60,000	78.0%	>	$60,000	78.0%	>	$60,000
	81.0%	>	$70,000	81.0%	>	$70,000	81.0%	>	$70,000	81.0%	>	$70,000
	84.0%	>	$80,000	84.0%	>	$80,000	84.0%	>	$80,000	84.0%	>	$80,000
	87.0%	>	$90,000	87.0%	>	$90,000	87.0%	>	$90,000	87.0%	>	$90,000
	89.0%	>	$100,000	89.0%	>	$100,000	89.0%	>	$100,000	89.0%	>	$100,000
	90.0%	>	$150,000	90.0%	>	$150,000	90.0%	>	$150,000	90.0%	>	$150,000
	91.0%	>	$200,000	91.0%	>	$200,000	91.0%	>	$200,000	91.0%	>	$200,000

1947	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Internal Revenue Code of 1945.
	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000
	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000
	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000
	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000
	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000
	43.0%	>	$12,000	43.0%	>	$12,000	43.0%	>	$12,000	43.0%	>	$12,000
	47.0%	>	$14,000	47.0%	>	$14,000	47.0%	>	$14,000	47.0%	>	$14,000
	50.0%	>	$16,000	50.0%	>	$16,000	50.0%	>	$16,000	50.0%	>	$16,000
	53.0%	>	$18,000	53.0%	>	$18,000	53.0%	>	$18,000	53.0%	>	$18,000
	56.0%	>	$20,000	56.0%	>	$20,000	56.0%	>	$20,000	56.0%	>	$20,000
	59.0%	>	$22,000	59.0%	>	$22,000	59.0%	>	$22,000	59.0%	>	$22,000
	62.0%	>	$26,000	62.0%	>	$26,000	62.0%	>	$26,000	62.0%	>	$26,000
	65.0%	>	$32,000	65.0%	>	$32,000	65.0%	>	$32,000	65.0%	>	$32,000
	69.0%	>	$38,000	69.0%	>	$38,000	69.0%	>	$38,000	69.0%	>	$38,000
	72.0%	>	$44,000	72.0%	>	$44,000	72.0%	>	$44,000	72.0%	>	$44,000
	75.0%	>	$50,000	75.0%	>	$50,000	75.0%	>	$50,000	75.0%	>	$50,000
	78.0%	>	$60,000	78.0%	>	$60,000	78.0%	>	$60,000	78.0%	>	$60,000
	81.0%	>	$70,000	81.0%	>	$70,000	81.0%	>	$70,000	81.0%	>	$70,000
	84.0%	>	$80,000	84.0%	>	$80,000	84.0%	>	$80,000	84.0%	>	$80,000
	87.0%	>	$90,000	87.0%	>	$90,000	87.0%	>	$90,000	87.0%	>	$90,000
	89.0%	>	$100,000	89.0%	>	$100,000	89.0%	>	$100,000	89.0%	>	$100,000
	90.0%	>	$150,000	90.0%	>	$150,000	90.0%	>	$150,000	90.0%	>	$150,000
	91.0%	>	$200,000	91.0%	>	$200,000	91.0%	>	$200,000	91.0%	>	$200,000

1946	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	20.0%	>	$0	Tax rates include normal tax of 3 percent plus applicable surtax. Tax liability according to these rates was reduced by 5 percent, and the maximum effective tax rate on net income was 85.5 percent. Last law to change rates was the Internal Revenue Code of 1945.
	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000
	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000
	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000
	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000
	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000
	43.0%	>	$12,000	43.0%	>	$12,000	43.0%	>	$12,000	43.0%	>	$12,000
	47.0%	>	$14,000	47.0%	>	$14,000	47.0%	>	$14,000	47.0%	>	$14,000
	50.0%	>	$16,000	50.0%	>	$16,000	50.0%	>	$16,000	50.0%	>	$16,000
	53.0%	>	$18,000	53.0%	>	$18,000	53.0%	>	$18,000	53.0%	>	$18,000
	56.0%	>	$20,000	56.0%	>	$20,000	56.0%	>	$20,000	56.0%	>	$20,000
	59.0%	>	$22,000	59.0%	>	$22,000	59.0%	>	$22,000	59.0%	>	$22,000
	62.0%	>	$26,000	62.0%	>	$26,000	62.0%	>	$26,000	62.0%	>	$26,000
	65.0%	>	$32,000	65.0%	>	$32,000	65.0%	>	$32,000	65.0%	>	$32,000
	69.0%	>	$38,000	69.0%	>	$38,000	69.0%	>	$38,000	69.0%	>	$38,000
	72.0%	>	$44,000	72.0%	>	$44,000	72.0%	>	$44,000	72.0%	>	$44,000
	75.0%	>	$50,000	75.0%	>	$50,000	75.0%	>	$50,000	75.0%	>	$50,000
	78.0%	>	$60,000	78.0%	>	$60,000	78.0%	>	$60,000	78.0%	>	$60,000
	81.0%	>	$70,000	81.0%	>	$70,000	81.0%	>	$70,000	81.0%	>	$70,000
	84.0%	>	$80,000	84.0%	>	$80,000	84.0%	>	$80,000	84.0%	>	$80,000
	87.0%	>	$90,000	87.0%	>	$90,000	87.0%	>	$90,000	87.0%	>	$90,000
	89.0%	>	$100,000	89.0%	>	$100,000	89.0%	>	$100,000	89.0%	>	$100,000
	90.0%	>	$150,000	90.0%	>	$150,000	90.0%	>	$150,000	90.0%	>	$150,000
	91.0%	>	$200,000	91.0%	>	$200,000	91.0%	>	$200,000	91.0%	>	$200,000

1945	23.0%	>	$0	23.0%	>	$0	23.0%	>	$0	23.0%	>	$0	Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act Code of 1945.
	25.0%	>	$2,000	25.0%	>	$2,000	25.0%	>	$2,000	25.0%	>	$2,000
	29.0%	>	$4,000	29.0%	>	$4,000	29.0%	>	$4,000	29.0%	>	$4,000
	33.0%	>	$6,000	33.0%	>	$6,000	33.0%	>	$6,000	33.0%	>	$6,000
	37.0%	>	$8,000	37.0%	>	$8,000	37.0%	>	$8,000	37.0%	>	$8,000
	41.0%	>	$10,000	41.0%	>	$10,000	41.0%	>	$10,000	41.0%	>	$10,000
	46.0%	>	$12,000	46.0%	>	$12,000	46.0%	>	$12,000	46.0%	>	$12,000
	50.0%	>	$14,000	50.0%	>	$14,000	50.0%	>	$14,000	50.0%	>	$14,000
	53.0%	>	$16,000	53.0%	>	$16,000	53.0%	>	$16,000	53.0%	>	$16,000
	56.0%	>	$18,000	56.0%	>	$18,000	56.0%	>	$18,000	56.0%	>	$18,000
	59.0%	>	$20,000	59.0%	>	$20,000	59.0%	>	$20,000	59.0%	>	$20,000
	62.0%	>	$22,000	62.0%	>	$22,000	62.0%	>	$22,000	62.0%	>	$22,000
	65.0%	>	$26,000	65.0%	>	$26,000	65.0%	>	$26,000	65.0%	>	$26,000
	68.0%	>	$32,000	68.0%	>	$32,000	68.0%	>	$32,000	68.0%	>	$32,000
	72.0%	>	$38,000	72.0%	>	$38,000	72.0%	>	$38,000	72.0%	>	$38,000
	75.0%	>	$44,000	75.0%	>	$44,000	75.0%	>	$44,000	75.0%	>	$44,000
	78.0%	>	$50,000	78.0%	>	$50,000	78.0%	>	$50,000	78.0%	>	$50,000
	81.0%	>	$60,000	81.0%	>	$60,000	81.0%	>	$60,000	81.0%	>	$60,000
	84.0%	>	$70,000	84.0%	>	$70,000	84.0%	>	$70,000	84.0%	>	$70,000
	87.0%	>	$80,000	87.0%	>	$80,000	87.0%	>	$80,000	87.0%	>	$80,000
	90.0%	>	$90,000	90.0%	>	$90,000	90.0%	>	$90,000	90.0%	>	$90,000
	92.0%	>	$100,000	92.0%	>	$100,000	92.0%	>	$100,000	92.0%	>	$100,000
	93.0%	>	$150,000	93.0%	>	$150,000	93.0%	>	$150,000	93.0%	>	$150,000
	94.0%	>	$200,000	94.0%	>	$200,000	94.0%	>	$200,000	94.0%	>	$200,000

1944	23.0%	>	$0	23.0%	>	$0	23.0%	>	$0	23.0%	>	$0	Tax rates include normal tax of 3 percent plus applicable surtax. The maximum effective tax rate on net income was 90 percent. Last law to change rates was the Individual Income Tax Act of 1944.
	25.0%	>	$2,000	25.0%	>	$2,000	25.0%	>	$2,000	25.0%	>	$2,000
	29.0%	>	$4,000	29.0%	>	$4,000	29.0%	>	$4,000	29.0%	>	$4,000
	33.0%	>	$6,000	33.0%	>	$6,000	33.0%	>	$6,000	33.0%	>	$6,000
	37.0%	>	$8,000	37.0%	>	$8,000	37.0%	>	$8,000	37.0%	>	$8,000
	41.0%	>	$10,000	41.0%	>	$10,000	41.0%	>	$10,000	41.0%	>	$10,000
	46.0%	>	$12,000	46.0%	>	$12,000	46.0%	>	$12,000	46.0%	>	$12,000
	50.0%	>	$14,000	50.0%	>	$14,000	50.0%	>	$14,000	50.0%	>	$14,000
	53.0%	>	$16,000	53.0%	>	$16,000	53.0%	>	$16,000	53.0%	>	$16,000
	56.0%	>	$18,000	56.0%	>	$18,000	56.0%	>	$18,000	56.0%	>	$18,000
	59.0%	>	$20,000	59.0%	>	$20,000	59.0%	>	$20,000	59.0%	>	$20,000
	62.0%	>	$22,000	62.0%	>	$22,000	62.0%	>	$22,000	62.0%	>	$22,000
	65.0%	>	$26,000	65.0%	>	$26,000	65.0%	>	$26,000	65.0%	>	$26,000
	68.0%	>	$32,000	68.0%	>	$32,000	68.0%	>	$32,000	68.0%	>	$32,000
	72.0%	>	$38,000	72.0%	>	$38,000	72.0%	>	$38,000	72.0%	>	$38,000
	75.0%	>	$44,000	75.0%	>	$44,000	75.0%	>	$44,000	75.0%	>	$44,000
	78.0%	>	$50,000	78.0%	>	$50,000	78.0%	>	$50,000	78.0%	>	$50,000
	81.0%	>	$60,000	81.0%	>	$60,000	81.0%	>	$60,000	81.0%	>	$60,000
	84.0%	>	$70,000	84.0%	>	$70,000	84.0%	>	$70,000	84.0%	>	$70,000
	87.0%	>	$80,000	87.0%	>	$80,000	87.0%	>	$80,000	87.0%	>	$80,000
	90.0%	>	$90,000	90.0%	>	$90,000	90.0%	>	$90,000	90.0%	>	$90,000
	92.0%	>	$100,000	92.0%	>	$100,000	92.0%	>	$100,000	92.0%	>	$100,000
	93.0%	>	$150,000	93.0%	>	$150,000	93.0%	>	$150,000	93.0%	>	$150,000
	94.0%	>	$200,000	94.0%	>	$200,000	94.0%	>	$200,000	94.0%	>	$200,000

1943	19.0%	>	$0	19.0%	>	$0	19.0%	>	$0	19.0%	>	$0	Tax rates include normal tax of 6 percent plus applicable surtax. Victory tax of 5 percent of income in excess of $624 less credits of 25 percent of the tax for single persons, 40 percent for married persons or heads of household, and 2 percent for each dependent. Last law to change rates was the Revenue Act of 1942.
	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000
	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000
	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000
	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000
	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000
	42.0%	>	$12,000	42.0%	>	$12,000	42.0%	>	$12,000	42.0%	>	$12,000
	46.0%	>	$14,000	46.0%	>	$14,000	46.0%	>	$14,000	46.0%	>	$14,000
	49.0%	>	$16,000	49.0%	>	$16,000	49.0%	>	$16,000	49.0%	>	$16,000
	52.0%	>	$18,000	52.0%	>	$18,000	52.0%	>	$18,000	52.0%	>	$18,000
	55.0%	>	$20,000	55.0%	>	$20,000	55.0%	>	$20,000	55.0%	>	$20,000
	58.0%	>	$22,000	58.0%	>	$22,000	58.0%	>	$22,000	58.0%	>	$22,000
	61.0%	>	$26,000	61.0%	>	$26,000	61.0%	>	$26,000	61.0%	>	$26,000
	64.0%	>	$32,000	64.0%	>	$32,000	64.0%	>	$32,000	64.0%	>	$32,000
	67.0%	>	$38,000	67.0%	>	$38,000	67.0%	>	$38,000	67.0%	>	$38,000
	69.0%	>	$44,000	69.0%	>	$44,000	69.0%	>	$44,000	69.0%	>	$44,000
	72.0%	>	$50,000	72.0%	>	$50,000	72.0%	>	$50,000	72.0%	>	$50,000
	75.0%	>	$60,000	75.0%	>	$60,000	75.0%	>	$60,000	75.0%	>	$60,000
	78.0%	>	$70,000	78.0%	>	$70,000	78.0%	>	$70,000	78.0%	>	$70,000
	81.0%	>	$80,000	81.0%	>	$80,000	81.0%	>	$80,000	81.0%	>	$80,000
	83.0%	>	$90,000	83.0%	>	$90,000	83.0%	>	$90,000	83.0%	>	$90,000
	85.0%	>	$100,000	85.0%	>	$100,000	85.0%	>	$100,000	85.0%	>	$100,000
	87.0%	>	$150,000	87.0%	>	$150,000	87.0%	>	$150,000	87.0%	>	$150,000
	88.0%	>	$200,000	88.0%	>	$200,000	88.0%	>	$200,000	88.0%	>	$200,000

1942	19.0%	>	$0	19.0%	>	$0	19.0%	>	$0	19.0%	>	$0	Tax rates include normal tax of 6 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1942.
	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000	22.0%	>	$2,000
	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000	26.0%	>	$4,000
	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000	30.0%	>	$6,000
	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000	34.0%	>	$8,000
	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000	38.0%	>	$10,000
	42.0%	>	$12,000	42.0%	>	$12,000	42.0%	>	$12,000	42.0%	>	$12,000
	46.0%	>	$14,000	46.0%	>	$14,000	46.0%	>	$14,000	46.0%	>	$14,000
	49.0%	>	$16,000	49.0%	>	$16,000	49.0%	>	$16,000	49.0%	>	$16,000
	52.0%	>	$18,000	52.0%	>	$18,000	52.0%	>	$18,000	52.0%	>	$18,000
	55.0%	>	$20,000	55.0%	>	$20,000	55.0%	>	$20,000	55.0%	>	$20,000
	58.0%	>	$22,000	58.0%	>	$22,000	58.0%	>	$22,000	58.0%	>	$22,000
	61.0%	>	$26,000	61.0%	>	$26,000	61.0%	>	$26,000	61.0%	>	$26,000
	64.0%	>	$32,000	64.0%	>	$32,000	64.0%	>	$32,000	64.0%	>	$32,000
	67.0%	>	$38,000	67.0%	>	$38,000	67.0%	>	$38,000	67.0%	>	$38,000
	69.0%	>	$44,000	69.0%	>	$44,000	69.0%	>	$44,000	69.0%	>	$44,000
	72.0%	>	$50,000	72.0%	>	$50,000	72.0%	>	$50,000	72.0%	>	$50,000
	75.0%	>	$60,000	75.0%	>	$60,000	75.0%	>	$60,000	75.0%	>	$60,000
	78.0%	>	$70,000	78.0%	>	$70,000	78.0%	>	$70,000	78.0%	>	$70,000
	81.0%	>	$80,000	81.0%	>	$80,000	81.0%	>	$80,000	81.0%	>	$80,000
	83.0%	>	$90,000	83.0%	>	$90,000	83.0%	>	$90,000	83.0%	>	$90,000
	85.0%	>	$100,000	85.0%	>	$100,000	85.0%	>	$100,000	85.0%	>	$100,000
	87.0%	>	$150,000	87.0%	>	$150,000	87.0%	>	$150,000	87.0%	>	$150,000
	88.0%	>	$200,000	88.0%	>	$200,000	88.0%	>	$200,000	88.0%	>	$200,000

1941	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1941.
	13.0%	>	$2,000	13.0%	>	$2,000	13.0%	>	$2,000	13.0%	>	$2,000
	17.0%	>	$4,000	17.0%	>	$4,000	17.0%	>	$4,000	17.0%	>	$4,000
	21.0%	>	$6,000	21.0%	>	$6,000	21.0%	>	$6,000	21.0%	>	$6,000
	25.0%	>	$8,000	25.0%	>	$8,000	25.0%	>	$8,000	25.0%	>	$8,000
	29.0%	>	$10,000	29.0%	>	$10,000	29.0%	>	$10,000	29.0%	>	$10,000
	33.0%	>	$12,000	33.0%	>	$12,000	33.0%	>	$12,000	33.0%	>	$12,000
	36.0%	>	$14,000	36.0%	>	$14,000	36.0%	>	$14,000	36.0%	>	$14,000
	39.0%	>	$16,000	39.0%	>	$16,000	39.0%	>	$16,000	39.0%	>	$16,000
	42.0%	>	$18,000	42.0%	>	$18,000	42.0%	>	$18,000	42.0%	>	$18,000
	45.0%	>	$20,000	45.0%	>	$20,000	45.0%	>	$20,000	45.0%	>	$20,000
	48.0%	>	$22,000	48.0%	>	$22,000	48.0%	>	$22,000	48.0%	>	$22,000
	51.0%	>	$26,000	51.0%	>	$26,000	51.0%	>	$26,000	51.0%	>	$26,000
	54.0%	>	$32,000	54.0%	>	$32,000	54.0%	>	$32,000	54.0%	>	$32,000
	57.0%	>	$38,000	57.0%	>	$38,000	57.0%	>	$38,000	57.0%	>	$38,000
	59.0%	>	$44,000	59.0%	>	$44,000	59.0%	>	$44,000	59.0%	>	$44,000
	61.0%	>	$50,000	61.0%	>	$50,000	61.0%	>	$50,000	61.0%	>	$50,000
	63.0%	>	$60,000	63.0%	>	$60,000	63.0%	>	$60,000	63.0%	>	$60,000
	65.0%	>	$70,000	65.0%	>	$70,000	65.0%	>	$70,000	65.0%	>	$70,000
	67.0%	>	$80,000	67.0%	>	$80,000	67.0%	>	$80,000	67.0%	>	$80,000
	68.0%	>	$90,000	68.0%	>	$90,000	68.0%	>	$90,000	68.0%	>	$90,000
	69.0%	>	$100,000	69.0%	>	$100,000	69.0%	>	$100,000	69.0%	>	$100,000
	70.0%	>	$150,000	70.0%	>	$150,000	70.0%	>	$150,000	70.0%	>	$150,000
	71.0%	>	$200,000	71.0%	>	$200,000	71.0%	>	$200,000	71.0%	>	$200,000
	73.0%	>	$250,000	73.0%	>	$250,000	73.0%	>	$250,000	73.0%	>	$250,000
	75.0%	>	$300,000	75.0%	>	$300,000	75.0%	>	$300,000	75.0%	>	$300,000
	76.0%	>	$400,000	76.0%	>	$400,000	76.0%	>	$400,000	76.0%	>	$400,000
	77.0%	>	$500,000	77.0%	>	$500,000	77.0%	>	$500,000	77.0%	>	$500,000
	78.0%	>	$750,000	78.0%	>	$750,000	78.0%	>	$750,000	78.0%	>	$750,000
	79.0%	>	$1,000,000	79.0%	>	$1,000,000	79.0%	>	$1,000,000	79.0%	>	$1,000,000
	80.0%	>	$2,000,000	80.0%	>	$2,000,000	80.0%	>	$2,000,000	80.0%	>	$2,000,000
	81.0%	>	$5,000,000	81.0%	>	$5,000,000	81.0%	>	$5,000,000	81.0%	>	$5,000,000

1940(A)	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal tax of 4 percent plus applicable surtax. Defense tax of 10 percent of normal tax and surtax (limited to 10 percent of excess of net income over sum of normal tax and surtax). Last law to change rates was the Revenue Act of 1940.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	10.0%	>	$6,000	10.0%	>	$6,000	10.0%	>	$6,000	10.0%	>	$6,000
	12.0%	>	$8,000	12.0%	>	$8,000	12.0%	>	$8,000	12.0%	>	$8,000
	14.0%	>	$10,000	14.0%	>	$10,000	14.0%	>	$10,000	14.0%	>	$10,000
	16.0%	>	$12,000	16.0%	>	$12,000	16.0%	>	$12,000	16.0%	>	$12,000
	19.0%	>	$14,000	19.0%	>	$14,000	19.0%	>	$14,000	19.0%	>	$14,000
	22.0%	>	$16,000	22.0%	>	$16,000	22.0%	>	$16,000	22.0%	>	$16,000
	25.0%	>	$18,000	25.0%	>	$18,000	25.0%	>	$18,000	25.0%	>	$18,000
	28.0%	>	$20,000	28.0%	>	$20,000	28.0%	>	$20,000	28.0%	>	$20,000
	31.0%	>	$22,000	31.0%	>	$22,000	31.0%	>	$22,000	31.0%	>	$22,000
	34.0%	>	$26,000	34.0%	>	$26,000	34.0%	>	$26,000	34.0%	>	$26,000
	37.0%	>	$32,000	37.0%	>	$32,000	37.0%	>	$32,000	37.0%	>	$32,000
	40.0%	>	$38,000	40.0%	>	$38,000	40.0%	>	$38,000	40.0%	>	$38,000
	44.0%	>	$44,000	44.0%	>	$44,000	44.0%	>	$44,000	44.0%	>	$44,000
	48.0%	>	$50,000	48.0%	>	$50,000	48.0%	>	$50,000	48.0%	>	$50,000
	51.0%	>	$60,000	51.0%	>	$60,000	51.0%	>	$60,000	51.0%	>	$60,000
	54.0%	>	$70,000	54.0%	>	$70,000	54.0%	>	$70,000	54.0%	>	$70,000
	57.0%	>	$80,000	57.0%	>	$80,000	57.0%	>	$80,000	57.0%	>	$80,000
	60.0%	>	$90,000	60.0%	>	$90,000	60.0%	>	$90,000	60.0%	>	$90,000
	62.0%	>	$100,000	62.0%	>	$100,000	62.0%	>	$100,000	62.0%	>	$100,000
	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000
	66.0%	>	$200,000	66.0%	>	$200,000	66.0%	>	$200,000	66.0%	>	$200,000
	68.0%	>	$250,000	68.0%	>	$250,000	68.0%	>	$250,000	68.0%	>	$250,000
	70.0%	>	$300,000	70.0%	>	$300,000	70.0%	>	$300,000	70.0%	>	$300,000
	72.0%	>	$400,000	72.0%	>	$400,000	72.0%	>	$400,000	72.0%	>	$400,000
	74.0%	>	$500,000	74.0%	>	$500,000	74.0%	>	$500,000	74.0%	>	$500,000
	76.0%	>	$750,000	76.0%	>	$750,000	76.0%	>	$750,000	76.0%	>	$750,000
	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000
	78.0%	>	$2,000,000	78.0%	>	$2,000,000	78.0%	>	$2,000,000	78.0%	>	$2,000,000
	79.0%	>	$5,000,000	79.0%	>	$5,000,000	79.0%	>	$5,000,000	79.0%	>	$5,000,000

1939	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000
	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000
	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000
	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000
	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000
	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000
	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000
	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000
	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000
	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000
	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000
	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000
	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000
	35.0%	>	$50,000	35.0%	>	$50,000	35.0%	>	$50,000	35.0%	>	$50,000
	39.0%	>	$56,000	39.0%	>	$56,000	39.0%	>	$56,000	39.0%	>	$56,000
	43.0%	>	$62,000	43.0%	>	$62,000	43.0%	>	$62,000	43.0%	>	$62,000
	47.0%	>	$68,000	47.0%	>	$68,000	47.0%	>	$68,000	47.0%	>	$68,000
	51.0%	>	$74,000	51.0%	>	$74,000	51.0%	>	$74,000	51.0%	>	$74,000
	55.0%	>	$80,000	55.0%	>	$80,000	55.0%	>	$80,000	55.0%	>	$80,000
	59.0%	>	$90,000	59.0%	>	$90,000	59.0%	>	$90,000	59.0%	>	$90,000
	62.0%	>	$100,000	62.0%	>	$100,000	62.0%	>	$100,000	62.0%	>	$100,000
	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000
	66.0%	>	$200,000	66.0%	>	$200,000	66.0%	>	$200,000	66.0%	>	$200,000
	68.0%	>	$250,000	68.0%	>	$250,000	68.0%	>	$250,000	68.0%	>	$250,000
	70.0%	>	$300,000	70.0%	>	$300,000	70.0%	>	$300,000	70.0%	>	$300,000
	72.0%	>	$400,000	72.0%	>	$400,000	72.0%	>	$400,000	72.0%	>	$400,000
	74.0%	>	$500,000	74.0%	>	$500,000	74.0%	>	$500,000	74.0%	>	$500,000
	76.0%	>	$750,000	76.0%	>	$750,000	76.0%	>	$750,000	76.0%	>	$750,000
	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000
	78.0%	>	$2,000,000	78.0%	>	$2,000,000	78.0%	>	$2,000,000	78.0%	>	$2,000,000
	79.0%	>	$5,000,000	79.0%	>	$5,000,000	79.0%	>	$5,000,000	79.0%	>	$5,000,000

1938	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000
	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000
	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000
	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000
	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000
	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000
	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000
	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000
	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000
	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000
	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000
	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000
	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000
	35.0%	>	$50,000	35.0%	>	$50,000	35.0%	>	$50,000	35.0%	>	$50,000
	39.0%	>	$56,000	39.0%	>	$56,000	39.0%	>	$56,000	39.0%	>	$56,000
	43.0%	>	$62,000	43.0%	>	$62,000	43.0%	>	$62,000	43.0%	>	$62,000
	47.0%	>	$68,000	47.0%	>	$68,000	47.0%	>	$68,000	47.0%	>	$68,000
	51.0%	>	$74,000	51.0%	>	$74,000	51.0%	>	$74,000	51.0%	>	$74,000
	55.0%	>	$80,000	55.0%	>	$80,000	55.0%	>	$80,000	55.0%	>	$80,000
	59.0%	>	$90,000	59.0%	>	$90,000	59.0%	>	$90,000	59.0%	>	$90,000
	62.0%	>	$100,000	62.0%	>	$100,000	62.0%	>	$100,000	62.0%	>	$100,000
	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000
	66.0%	>	$200,000	66.0%	>	$200,000	66.0%	>	$200,000	66.0%	>	$200,000
	68.0%	>	$250,000	68.0%	>	$250,000	68.0%	>	$250,000	68.0%	>	$250,000
	70.0%	>	$300,000	70.0%	>	$300,000	70.0%	>	$300,000	70.0%	>	$300,000
	72.0%	>	$400,000	72.0%	>	$400,000	72.0%	>	$400,000	72.0%	>	$400,000
	74.0%	>	$500,000	74.0%	>	$500,000	74.0%	>	$500,000	74.0%	>	$500,000
	76.0%	>	$750,000	76.0%	>	$750,000	76.0%	>	$750,000	76.0%	>	$750,000
	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000
	78.0%	>	$2,000,000	78.0%	>	$2,000,000	78.0%	>	$2,000,000	78.0%	>	$2,000,000
	79.0%	>	$5,000,000	79.0%	>	$5,000,000	79.0%	>	$5,000,000	79.0%	>	$5,000,000

1937	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000
	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000
	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000
	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000
	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000
	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000
	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000
	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000
	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000
	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000
	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000
	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000
	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000
	35.0%	>	$50,000	35.0%	>	$50,000	35.0%	>	$50,000	35.0%	>	$50,000
	39.0%	>	$56,000	39.0%	>	$56,000	39.0%	>	$56,000	39.0%	>	$56,000
	43.0%	>	$62,000	43.0%	>	$62,000	43.0%	>	$62,000	43.0%	>	$62,000
	47.0%	>	$68,000	47.0%	>	$68,000	47.0%	>	$68,000	47.0%	>	$68,000
	51.0%	>	$74,000	51.0%	>	$74,000	51.0%	>	$74,000	51.0%	>	$74,000
	55.0%	>	$80,000	55.0%	>	$80,000	55.0%	>	$80,000	55.0%	>	$80,000
	59.0%	>	$90,000	59.0%	>	$90,000	59.0%	>	$90,000	59.0%	>	$90,000
	62.0%	>	$100,000	62.0%	>	$100,000	62.0%	>	$100,000	62.0%	>	$100,000
	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000
	66.0%	>	$200,000	66.0%	>	$200,000	66.0%	>	$200,000	66.0%	>	$200,000
	68.0%	>	$250,000	68.0%	>	$250,000	68.0%	>	$250,000	68.0%	>	$250,000
	70.0%	>	$300,000	70.0%	>	$300,000	70.0%	>	$300,000	70.0%	>	$300,000
	72.0%	>	$400,000	72.0%	>	$400,000	72.0%	>	$400,000	72.0%	>	$400,000
	74.0%	>	$500,000	74.0%	>	$500,000	74.0%	>	$500,000	74.0%	>	$500,000
	76.0%	>	$750,000	76.0%	>	$750,000	76.0%	>	$750,000	76.0%	>	$750,000
	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000
	78.0%	>	$2,000,000	78.0%	>	$2,000,000	78.0%	>	$2,000,000	78.0%	>	$2,000,000
	79.0%	>	$5,000,000	79.0%	>	$5,000,000	79.0%	>	$5,000,000	79.0%	>	$5,000,000

1936	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000
	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000
	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000
	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000
	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000
	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000
	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000
	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000
	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000
	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000
	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000
	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000
	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000
	35.0%	>	$50,000	35.0%	>	$50,000	35.0%	>	$50,000	35.0%	>	$50,000
	39.0%	>	$56,000	39.0%	>	$56,000	39.0%	>	$56,000	39.0%	>	$56,000
	43.0%	>	$62,000	43.0%	>	$62,000	43.0%	>	$62,000	43.0%	>	$62,000
	47.0%	>	$68,000	47.0%	>	$68,000	47.0%	>	$68,000	47.0%	>	$68,000
	51.0%	>	$74,000	51.0%	>	$74,000	51.0%	>	$74,000	51.0%	>	$74,000
	55.0%	>	$80,000	55.0%	>	$80,000	55.0%	>	$80,000	55.0%	>	$80,000
	59.0%	>	$90,000	59.0%	>	$90,000	59.0%	>	$90,000	59.0%	>	$90,000
	62.0%	>	$100,000	62.0%	>	$100,000	62.0%	>	$100,000	62.0%	>	$100,000
	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000
	66.0%	>	$200,000	66.0%	>	$200,000	66.0%	>	$200,000	66.0%	>	$200,000
	68.0%	>	$250,000	68.0%	>	$250,000	68.0%	>	$250,000	68.0%	>	$250,000
	70.0%	>	$300,000	70.0%	>	$300,000	70.0%	>	$300,000	70.0%	>	$300,000
	72.0%	>	$400,000	72.0%	>	$400,000	72.0%	>	$400,000	72.0%	>	$400,000
	74.0%	>	$500,000	74.0%	>	$500,000	74.0%	>	$500,000	74.0%	>	$500,000
	76.0%	>	$750,000	76.0%	>	$750,000	76.0%	>	$750,000	76.0%	>	$750,000
	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000
	78.0%	>	$2,000,000	78.0%	>	$2,000,000	78.0%	>	$2,000,000	78.0%	>	$2,000,000
	79.0%	>	$5,000,000	79.0%	>	$5,000,000	79.0%	>	$5,000,000	79.0%	>	$5,000,000

1935	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000
	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000
	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000
	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000
	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000
	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000
	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000
	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000
	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000
	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000
	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000
	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000
	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000
	34.0%	>	$50,000	34.0%	>	$50,000	34.0%	>	$50,000	34.0%	>	$50,000
	37.0%	>	$56,000	37.0%	>	$56,000	37.0%	>	$56,000	37.0%	>	$56,000
	40.0%	>	$62,000	40.0%	>	$62,000	40.0%	>	$62,000	40.0%	>	$62,000
	43.0%	>	$68,000	43.0%	>	$68,000	43.0%	>	$68,000	43.0%	>	$68,000
	46.0%	>	$74,000	46.0%	>	$74,000	46.0%	>	$74,000	46.0%	>	$74,000
	49.0%	>	$80,000	49.0%	>	$80,000	49.0%	>	$80,000	49.0%	>	$80,000
	54.0%	>	$90,000	54.0%	>	$90,000	54.0%	>	$90,000	54.0%	>	$90,000
	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000
	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000
	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000
	59.0%	>	$300,000	59.0%	>	$300,000	59.0%	>	$300,000	59.0%	>	$300,000
	60.0%	>	$400,000	60.0%	>	$400,000	60.0%	>	$400,000	60.0%	>	$400,000
	61.0%	>	$500,000	61.0%	>	$500,000	61.0%	>	$500,000	61.0%	>	$500,000
	62.0%	>	$750,000	62.0%	>	$750,000	62.0%	>	$750,000	62.0%	>	$750,000
	63.0%	>	$1,000,000	63.0%	>	$1,000,000	63.0%	>	$1,000,000	63.0%	>	$1,000,000

1934	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000
	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000	10.0%	>	$8,000
	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000	11.0%	>	$10,000
	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000	12.0%	>	$12,000
	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000	13.0%	>	$14,000
	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000
	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000	17.0%	>	$18,000
	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000	19.0%	>	$20,000
	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000	21.0%	>	$22,000
	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000	23.0%	>	$26,000
	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000	25.0%	>	$32,000
	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000	28.0%	>	$38,000
	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000	31.0%	>	$44,000
	34.0%	>	$50,000	34.0%	>	$50,000	34.0%	>	$50,000	34.0%	>	$50,000
	37.0%	>	$56,000	37.0%	>	$56,000	37.0%	>	$56,000	37.0%	>	$56,000
	40.0%	>	$62,000	40.0%	>	$62,000	40.0%	>	$62,000	40.0%	>	$62,000
	43.0%	>	$68,000	43.0%	>	$68,000	43.0%	>	$68,000	43.0%	>	$68,000
	46.0%	>	$74,000	46.0%	>	$74,000	46.0%	>	$74,000	46.0%	>	$74,000
	49.0%	>	$80,000	49.0%	>	$80,000	49.0%	>	$80,000	49.0%	>	$80,000
	54.0%	>	$90,000	54.0%	>	$90,000	54.0%	>	$90,000	54.0%	>	$90,000
	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000
	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000
	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000
	59.0%	>	$300,000	59.0%	>	$300,000	59.0%	>	$300,000	59.0%	>	$300,000
	60.0%	>	$400,000	60.0%	>	$400,000	60.0%	>	$400,000	60.0%	>	$400,000
	61.0%	>	$500,000	61.0%	>	$500,000	61.0%	>	$500,000	61.0%	>	$500,000
	62.0%	>	$750,000	62.0%	>	$750,000	62.0%	>	$750,000	62.0%	>	$750,000
	63.0%	>	$1,000,000	63.0%	>	$1,000,000	63.0%	>	$1,000,000	63.0%	>	$1,000,000

1933	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal tax rates plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000
	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000
	11.0%	>	$12,000	11.0%	>	$12,000	11.0%	>	$12,000	11.0%	>	$12,000
	12.0%	>	$14,000	12.0%	>	$14,000	12.0%	>	$14,000	12.0%	>	$14,000
	13.0%	>	$16,000	13.0%	>	$16,000	13.0%	>	$16,000	13.0%	>	$16,000
	14.0%	>	$18,000	14.0%	>	$18,000	14.0%	>	$18,000	14.0%	>	$18,000
	16.0%	>	$20,000	16.0%	>	$20,000	16.0%	>	$20,000	16.0%	>	$20,000
	17.0%	>	$22,000	17.0%	>	$22,000	17.0%	>	$22,000	17.0%	>	$22,000
	18.0%	>	$24,000	18.0%	>	$24,000	18.0%	>	$24,000	18.0%	>	$24,000
	19.0%	>	$26,000	19.0%	>	$26,000	19.0%	>	$26,000	19.0%	>	$26,000
	20.0%	>	$28,000	20.0%	>	$28,000	20.0%	>	$28,000	20.0%	>	$28,000
	21.0%	>	$30,000	21.0%	>	$30,000	21.0%	>	$30,000	21.0%	>	$30,000
	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000
	24.0%	>	$36,000	24.0%	>	$36,000	24.0%	>	$36,000	24.0%	>	$36,000
	25.0%	>	$38,000	25.0%	>	$38,000	25.0%	>	$38,000	25.0%	>	$38,000
	26.0%	>	$40,000	26.0%	>	$40,000	26.0%	>	$40,000	26.0%	>	$40,000
	27.0%	>	$42,000	27.0%	>	$42,000	27.0%	>	$42,000	27.0%	>	$42,000
	28.0%	>	$44,000	28.0%	>	$44,000	28.0%	>	$44,000	28.0%	>	$44,000
	29.0%	>	$46,000	29.0%	>	$46,000	29.0%	>	$46,000	29.0%	>	$46,000
	30.0%	>	$48,000	30.0%	>	$48,000	30.0%	>	$48,000	30.0%	>	$48,000
	31.0%	>	$50,000	31.0%	>	$50,000	31.0%	>	$50,000	31.0%	>	$50,000
	32.0%	>	$52,000	32.0%	>	$52,000	32.0%	>	$52,000	32.0%	>	$52,000
	33.0%	>	$54,000	33.0%	>	$54,000	33.0%	>	$54,000	33.0%	>	$54,000
	34.0%	>	$56,000	34.0%	>	$56,000	34.0%	>	$56,000	34.0%	>	$56,000
	35.0%	>	$58,000	35.0%	>	$58,000	35.0%	>	$58,000	35.0%	>	$58,000
	36.0%	>	$60,000	36.0%	>	$60,000	36.0%	>	$60,000	36.0%	>	$60,000
	37.0%	>	$62,000	37.0%	>	$62,000	37.0%	>	$62,000	37.0%	>	$62,000
	38.0%	>	$64,000	38.0%	>	$64,000	38.0%	>	$64,000	38.0%	>	$64,000
	39.0%	>	$66,000	39.0%	>	$66,000	39.0%	>	$66,000	39.0%	>	$66,000
	40.0%	>	$68,000	40.0%	>	$68,000	40.0%	>	$68,000	40.0%	>	$68,000
	41.0%	>	$70,000	41.0%	>	$70,000	41.0%	>	$70,000	41.0%	>	$70,000
	42.0%	>	$72,000	42.0%	>	$72,000	42.0%	>	$72,000	42.0%	>	$72,000
	43.0%	>	$74,000	43.0%	>	$74,000	43.0%	>	$74,000	43.0%	>	$74,000
	44.0%	>	$76,000	44.0%	>	$76,000	44.0%	>	$76,000	44.0%	>	$76,000
	45.0%	>	$78,000	45.0%	>	$78,000	45.0%	>	$78,000	45.0%	>	$78,000
	46.0%	>	$80,000	46.0%	>	$80,000	46.0%	>	$80,000	46.0%	>	$80,000
	47.0%	>	$82,000	47.0%	>	$82,000	47.0%	>	$82,000	47.0%	>	$82,000
	48.0%	>	$84,000	48.0%	>	$84,000	48.0%	>	$84,000	48.0%	>	$84,000
	49.0%	>	$86,000	49.0%	>	$86,000	49.0%	>	$86,000	49.0%	>	$86,000
	50.0%	>	$88,000	50.0%	>	$88,000	50.0%	>	$88,000	50.0%	>	$88,000
	51.0%	>	$90,000	51.0%	>	$90,000	51.0%	>	$90,000	51.0%	>	$90,000
	52.0%	>	$92,000	52.0%	>	$92,000	52.0%	>	$92,000	52.0%	>	$92,000
	53.0%	>	$94,000	53.0%	>	$94,000	53.0%	>	$94,000	53.0%	>	$94,000
	54.0%	>	$96,000	54.0%	>	$96,000	54.0%	>	$96,000	54.0%	>	$96,000
	55.0%	>	$98,000	55.0%	>	$98,000	55.0%	>	$98,000	55.0%	>	$98,000
	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000
	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000
	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000
	59.0%	>	$300,000	59.0%	>	$300,000	59.0%	>	$300,000	59.0%	>	$300,000
	60.0%	>	$400,000	60.0%	>	$400,000	60.0%	>	$400,000	60.0%	>	$400,000
	61.0%	>	$500,000	61.0%	>	$500,000	61.0%	>	$500,000	61.0%	>	$500,000
	62.0%	>	$750,000	62.0%	>	$750,000	62.0%	>	$750,000	62.0%	>	$750,000
	63.0%	>	$1,000,000	63.0%	>	$1,000,000	63.0%	>	$1,000,000	63.0%	>	$1,000,000

1932	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal tax of 4 percent up to $4,000 of taxable and income and 8 percent over $4,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000
	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000
	11.0%	>	$12,000	11.0%	>	$12,000	11.0%	>	$12,000	11.0%	>	$12,000
	12.0%	>	$14,000	12.0%	>	$14,000	12.0%	>	$14,000	12.0%	>	$14,000
	13.0%	>	$16,000	13.0%	>	$16,000	13.0%	>	$16,000	13.0%	>	$16,000
	14.0%	>	$18,000	14.0%	>	$18,000	14.0%	>	$18,000	14.0%	>	$18,000
	16.0%	>	$20,000	16.0%	>	$20,000	16.0%	>	$20,000	16.0%	>	$20,000
	17.0%	>	$22,000	17.0%	>	$22,000	17.0%	>	$22,000	17.0%	>	$22,000
	18.0%	>	$24,000	18.0%	>	$24,000	18.0%	>	$24,000	18.0%	>	$24,000
	19.0%	>	$26,000	19.0%	>	$26,000	19.0%	>	$26,000	19.0%	>	$26,000
	20.0%	>	$28,000	20.0%	>	$28,000	20.0%	>	$28,000	20.0%	>	$28,000
	21.0%	>	$30,000	21.0%	>	$30,000	21.0%	>	$30,000	21.0%	>	$30,000
	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000
	24.0%	>	$36,000	24.0%	>	$36,000	24.0%	>	$36,000	24.0%	>	$36,000
	25.0%	>	$38,000	25.0%	>	$38,000	25.0%	>	$38,000	25.0%	>	$38,000
	26.0%	>	$40,000	26.0%	>	$40,000	26.0%	>	$40,000	26.0%	>	$40,000
	27.0%	>	$42,000	27.0%	>	$42,000	27.0%	>	$42,000	27.0%	>	$42,000
	28.0%	>	$44,000	28.0%	>	$44,000	28.0%	>	$44,000	28.0%	>	$44,000
	29.0%	>	$46,000	29.0%	>	$46,000	29.0%	>	$46,000	29.0%	>	$46,000
	30.0%	>	$48,000	30.0%	>	$48,000	30.0%	>	$48,000	30.0%	>	$48,000
	31.0%	>	$50,000	31.0%	>	$50,000	31.0%	>	$50,000	31.0%	>	$50,000
	32.0%	>	$52,000	32.0%	>	$52,000	32.0%	>	$52,000	32.0%	>	$52,000
	33.0%	>	$54,000	33.0%	>	$54,000	33.0%	>	$54,000	33.0%	>	$54,000
	34.0%	>	$56,000	34.0%	>	$56,000	34.0%	>	$56,000	34.0%	>	$56,000
	35.0%	>	$58,000	35.0%	>	$58,000	35.0%	>	$58,000	35.0%	>	$58,000
	36.0%	>	$60,000	36.0%	>	$60,000	36.0%	>	$60,000	36.0%	>	$60,000
	37.0%	>	$62,000	37.0%	>	$62,000	37.0%	>	$62,000	37.0%	>	$62,000
	38.0%	>	$64,000	38.0%	>	$64,000	38.0%	>	$64,000	38.0%	>	$64,000
	39.0%	>	$66,000	39.0%	>	$66,000	39.0%	>	$66,000	39.0%	>	$66,000
	40.0%	>	$68,000	40.0%	>	$68,000	40.0%	>	$68,000	40.0%	>	$68,000
	41.0%	>	$70,000	41.0%	>	$70,000	41.0%	>	$70,000	41.0%	>	$70,000
	42.0%	>	$72,000	42.0%	>	$72,000	42.0%	>	$72,000	42.0%	>	$72,000
	43.0%	>	$74,000	43.0%	>	$74,000	43.0%	>	$74,000	43.0%	>	$74,000
	44.0%	>	$76,000	44.0%	>	$76,000	44.0%	>	$76,000	44.0%	>	$76,000
	45.0%	>	$78,000	45.0%	>	$78,000	45.0%	>	$78,000	45.0%	>	$78,000
	46.0%	>	$80,000	46.0%	>	$80,000	46.0%	>	$80,000	46.0%	>	$80,000
	47.0%	>	$82,000	47.0%	>	$82,000	47.0%	>	$82,000	47.0%	>	$82,000
	48.0%	>	$84,000	48.0%	>	$84,000	48.0%	>	$84,000	48.0%	>	$84,000
	49.0%	>	$86,000	49.0%	>	$86,000	49.0%	>	$86,000	49.0%	>	$86,000
	50.0%	>	$88,000	50.0%	>	$88,000	50.0%	>	$88,000	50.0%	>	$88,000
	51.0%	>	$90,000	51.0%	>	$90,000	51.0%	>	$90,000	51.0%	>	$90,000
	52.0%	>	$92,000	52.0%	>	$92,000	52.0%	>	$92,000	52.0%	>	$92,000
	53.0%	>	$94,000	53.0%	>	$94,000	53.0%	>	$94,000	53.0%	>	$94,000
	54.0%	>	$96,000	54.0%	>	$96,000	54.0%	>	$96,000	54.0%	>	$96,000
	55.0%	>	$98,000	55.0%	>	$98,000	55.0%	>	$98,000	55.0%	>	$98,000
	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000
	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000
	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000
	59.0%	>	$300,000	59.0%	>	$300,000	59.0%	>	$300,000	59.0%	>	$300,000
	60.0%	>	$400,000	60.0%	>	$400,000	60.0%	>	$400,000	60.0%	>	$400,000
	61.0%	>	$500,000	61.0%	>	$500,000	61.0%	>	$500,000	61.0%	>	$500,000
	62.0%	>	$750,000	62.0%	>	$750,000	62.0%	>	$750,000	62.0%	>	$750,000
	63.0%	>	$1,000,000	63.0%	>	$1,000,000	63.0%	>	$1,000,000	63.0%	>	$1,000,000

1931	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.
	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000
	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000
	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000
	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000
	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000
	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000
	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000
	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000
	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000
	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000
	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000
	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000
	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000
	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000
	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000
	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000
	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000
	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000
	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000
	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000
	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000
	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000

1930	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.
	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000
	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000
	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000
	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000
	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000
	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000
	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000
	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000
	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000
	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000
	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000
	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000
	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000
	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000
	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000
	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000
	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000
	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000
	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000
	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000
	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000
	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000

1929	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Tax liability reduced by 1 percent by Joint Resolution of Congress, No. 133, approved by President Hoover on December 16, 1929. Last law to change rates was the Revenue Act of 1928.
	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000
	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000
	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000
	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000
	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000
	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000
	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000
	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000
	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000
	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000
	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000
	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000
	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000
	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000
	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000
	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000
	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000
	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000
	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000
	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000
	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000
	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000

1928	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.
	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000
	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000
	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000
	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000
	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000
	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000
	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000
	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000
	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000
	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000
	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000
	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000
	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000
	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000
	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000
	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000
	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000
	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000
	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000
	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000
	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000
	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000

1927	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926.
	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000
	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000
	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000
	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000
	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000
	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000
	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000
	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000
	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000
	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000
	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000
	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000
	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000
	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000
	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000
	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000
	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000
	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000
	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000
	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000
	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000
	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000

1926	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926.
	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000
	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000
	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000
	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000
	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000
	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000
	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000
	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000
	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000
	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000
	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000
	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000
	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000
	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000
	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000
	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000
	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000
	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000
	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000
	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000
	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000
	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000

1925	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	1.5%	>	$0	Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924.
	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000	3.0%	>	$4,000
	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000	5.0%	>	$8,000
	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000	6.0%	>	$10,000
	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000	7.0%	>	$14,000
	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000	8.0%	>	$16,000
	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000	9.0%	>	$18,000
	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000	10.0%	>	$20,000
	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000	11.0%	>	$22,000
	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000	12.0%	>	$24,000
	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000	13.0%	>	$28,000
	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000	14.0%	>	$32,000
	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000	15.0%	>	$36,000
	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000
	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000	17.0%	>	$44,000
	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000	18.0%	>	$48,000
	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000	19.0%	>	$52,000
	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000	20.0%	>	$56,000
	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000
	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000	22.0%	>	$64,000
	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000	23.0%	>	$70,000
	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000	24.0%	>	$80,000
	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000	25.0%	>	$100,000

1924	2.0%	>	$0	2.0%	>	$0	2.0%	>	$0	2.0%	>	$0	Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924.
	4.0%	>	$4,000	4.0%	>	$4,000	4.0%	>	$4,000	4.0%	>	$4,000
	6.0%	>	$8,000	6.0%	>	$8,000	6.0%	>	$8,000	6.0%	>	$8,000
	7.0%	>	$10,000	7.0%	>	$10,000	7.0%	>	$10,000	7.0%	>	$10,000
	8.0%	>	$14,000	8.0%	>	$14,000	8.0%	>	$14,000	8.0%	>	$14,000
	9.0%	>	$16,000	9.0%	>	$16,000	9.0%	>	$16,000	9.0%	>	$16,000
	10.0%	>	$18,000	10.0%	>	$18,000	10.0%	>	$18,000	10.0%	>	$18,000
	11.0%	>	$20,000	11.0%	>	$20,000	11.0%	>	$20,000	11.0%	>	$20,000
	12.0%	>	$22,000	12.0%	>	$22,000	12.0%	>	$22,000	12.0%	>	$22,000
	13.0%	>	$24,000	13.0%	>	$24,000	13.0%	>	$24,000	13.0%	>	$24,000
	14.0%	>	$26,000	14.0%	>	$26,000	14.0%	>	$26,000	14.0%	>	$26,000
	15.0%	>	$28,000	15.0%	>	$28,000	15.0%	>	$28,000	15.0%	>	$28,000
	16.0%	>	$30,000	16.0%	>	$30,000	16.0%	>	$30,000	16.0%	>	$30,000
	17.0%	>	$34,000	17.0%	>	$34,000	17.0%	>	$34,000	17.0%	>	$34,000
	18.0%	>	$36,000	18.0%	>	$36,000	18.0%	>	$36,000	18.0%	>	$36,000
	19.0%	>	$38,000	19.0%	>	$38,000	19.0%	>	$38,000	19.0%	>	$38,000
	20.0%	>	$42,000	20.0%	>	$42,000	20.0%	>	$42,000	20.0%	>	$42,000
	21.0%	>	$44,000	21.0%	>	$44,000	21.0%	>	$44,000	21.0%	>	$44,000
	22.0%	>	$46,000	22.0%	>	$46,000	22.0%	>	$46,000	22.0%	>	$46,000
	23.0%	>	$48,000	23.0%	>	$48,000	23.0%	>	$48,000	23.0%	>	$48,000
	24.0%	>	$50,000	24.0%	>	$50,000	24.0%	>	$50,000	24.0%	>	$50,000
	25.0%	>	$52,000	25.0%	>	$52,000	25.0%	>	$52,000	25.0%	>	$52,000
	26.0%	>	$56,000	26.0%	>	$56,000	26.0%	>	$56,000	26.0%	>	$56,000
	27.0%	>	$58,000	27.0%	>	$58,000	27.0%	>	$58,000	27.0%	>	$58,000
	28.0%	>	$62,000	28.0%	>	$62,000	28.0%	>	$62,000	28.0%	>	$62,000
	29.0%	>	$64,000	29.0%	>	$64,000	29.0%	>	$64,000	29.0%	>	$64,000
	30.0%	>	$66,000	30.0%	>	$66,000	30.0%	>	$66,000	30.0%	>	$66,000
	31.0%	>	$68,000	31.0%	>	$68,000	31.0%	>	$68,000	31.0%	>	$68,000
	32.0%	>	$70,000	32.0%	>	$70,000	32.0%	>	$70,000	32.0%	>	$70,000
	33.0%	>	$74,000	33.0%	>	$74,000	33.0%	>	$74,000	33.0%	>	$74,000
	34.0%	>	$76,000	34.0%	>	$76,000	34.0%	>	$76,000	34.0%	>	$76,000
	35.0%	>	$80,000	35.0%	>	$80,000	35.0%	>	$80,000	35.0%	>	$80,000
	36.0%	>	$82,000	36.0%	>	$82,000	36.0%	>	$82,000	36.0%	>	$82,000
	37.0%	>	$84,000	37.0%	>	$84,000	37.0%	>	$84,000	37.0%	>	$84,000
	38.0%	>	$88,000	38.0%	>	$88,000	38.0%	>	$88,000	38.0%	>	$88,000
	39.0%	>	$90,000	39.0%	>	$90,000	39.0%	>	$90,000	39.0%	>	$90,000
	40.0%	>	$92,000	40.0%	>	$92,000	40.0%	>	$92,000	40.0%	>	$92,000
	41.0%	>	$94,000	41.0%	>	$94,000	41.0%	>	$94,000	41.0%	>	$94,000
	42.0%	>	$96,000	42.0%	>	$96,000	42.0%	>	$96,000	42.0%	>	$96,000
	43.0%	>	$100,000	43.0%	>	$100,000	43.0%	>	$100,000	43.0%	>	$100,000
	44.0%	>	$200,000	44.0%	>	$200,000	44.0%	>	$200,000	44.0%	>	$200,000
	45.0%	>	$300,000	45.0%	>	$300,000	45.0%	>	$300,000	45.0%	>	$300,000
	46.0%	>	$500,000	46.0%	>	$500,000	46.0%	>	$500,000	46.0%	>	$500,000

1923	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal tax plus applicable surtaxes. Tax for 1923 was reduced 25 percent by credit or refund under the Revenue Act of 1924, so the IRS reports the top and bottom rates as 3% and 43.5% at http://www.irs.gov/pub/irs-soi/02inpetr.pdf. Last law to change rates was the Revenue Act of 1921.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000
	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000
	11.0%	>	$12,000	11.0%	>	$12,000	11.0%	>	$12,000	11.0%	>	$12,000
	12.0%	>	$14,000	12.0%	>	$14,000	12.0%	>	$14,000	12.0%	>	$14,000
	13.0%	>	$16,000	13.0%	>	$16,000	13.0%	>	$16,000	13.0%	>	$16,000
	14.0%	>	$18,000	14.0%	>	$18,000	14.0%	>	$18,000	14.0%	>	$18,000
	16.0%	>	$20,000	16.0%	>	$20,000	16.0%	>	$20,000	16.0%	>	$20,000
	17.0%	>	$22,000	17.0%	>	$22,000	17.0%	>	$22,000	17.0%	>	$22,000
	18.0%	>	$24,000	18.0%	>	$24,000	18.0%	>	$24,000	18.0%	>	$24,000
	19.0%	>	$26,000	19.0%	>	$26,000	19.0%	>	$26,000	19.0%	>	$26,000
	20.0%	>	$28,000	20.0%	>	$28,000	20.0%	>	$28,000	20.0%	>	$28,000
	21.0%	>	$30,000	21.0%	>	$30,000	21.0%	>	$30,000	21.0%	>	$30,000
	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000
	24.0%	>	$36,000	24.0%	>	$36,000	24.0%	>	$36,000	24.0%	>	$36,000
	25.0%	>	$38,000	25.0%	>	$38,000	25.0%	>	$38,000	25.0%	>	$38,000
	26.0%	>	$40,000	26.0%	>	$40,000	26.0%	>	$40,000	26.0%	>	$40,000
	27.0%	>	$42,000	27.0%	>	$42,000	27.0%	>	$42,000	27.0%	>	$42,000
	28.0%	>	$44,000	28.0%	>	$44,000	28.0%	>	$44,000	28.0%	>	$44,000
	29.0%	>	$46,000	29.0%	>	$46,000	29.0%	>	$46,000	29.0%	>	$46,000
	30.0%	>	$48,000	30.0%	>	$48,000	30.0%	>	$48,000	30.0%	>	$48,000
	31.0%	>	$50,000	31.0%	>	$50,000	31.0%	>	$50,000	31.0%	>	$50,000
	32.0%	>	$52,000	32.0%	>	$52,000	32.0%	>	$52,000	32.0%	>	$52,000
	33.0%	>	$54,000	33.0%	>	$54,000	33.0%	>	$54,000	33.0%	>	$54,000
	34.0%	>	$56,000	34.0%	>	$56,000	34.0%	>	$56,000	34.0%	>	$56,000
	35.0%	>	$58,000	35.0%	>	$58,000	35.0%	>	$58,000	35.0%	>	$58,000
	36.0%	>	$60,000	36.0%	>	$60,000	36.0%	>	$60,000	36.0%	>	$60,000
	37.0%	>	$62,000	37.0%	>	$62,000	37.0%	>	$62,000	37.0%	>	$62,000
	38.0%	>	$64,000	38.0%	>	$64,000	38.0%	>	$64,000	38.0%	>	$64,000
	39.0%	>	$66,000	39.0%	>	$66,000	39.0%	>	$66,000	39.0%	>	$66,000
	40.0%	>	$68,000	40.0%	>	$68,000	40.0%	>	$68,000	40.0%	>	$68,000
	41.0%	>	$70,000	41.0%	>	$70,000	41.0%	>	$70,000	41.0%	>	$70,000
	42.0%	>	$72,000	42.0%	>	$72,000	42.0%	>	$72,000	42.0%	>	$72,000
	43.0%	>	$74,000	43.0%	>	$74,000	43.0%	>	$74,000	43.0%	>	$74,000
	44.0%	>	$76,000	44.0%	>	$76,000	44.0%	>	$76,000	44.0%	>	$76,000
	45.0%	>	$78,000	45.0%	>	$78,000	45.0%	>	$78,000	45.0%	>	$78,000
	46.0%	>	$80,000	46.0%	>	$80,000	46.0%	>	$80,000	46.0%	>	$80,000
	47.0%	>	$82,000	47.0%	>	$82,000	47.0%	>	$82,000	47.0%	>	$82,000
	48.0%	>	$84,000	48.0%	>	$84,000	48.0%	>	$84,000	48.0%	>	$84,000
	49.0%	>	$86,000	49.0%	>	$86,000	49.0%	>	$86,000	49.0%	>	$86,000
	50.0%	>	$88,000	50.0%	>	$88,000	50.0%	>	$88,000	50.0%	>	$88,000
	51.0%	>	$90,000	51.0%	>	$90,000	51.0%	>	$90,000	51.0%	>	$90,000
	52.0%	>	$92,000	52.0%	>	$92,000	52.0%	>	$92,000	52.0%	>	$92,000
	53.0%	>	$94,000	53.0%	>	$94,000	53.0%	>	$94,000	53.0%	>	$94,000
	54.0%	>	$96,000	54.0%	>	$96,000	54.0%	>	$96,000	54.0%	>	$96,000
	55.0%	>	$98,000	55.0%	>	$98,000	55.0%	>	$98,000	55.0%	>	$98,000
	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000
	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000
	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000

1922	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal taxes of 4 percent on the first $4,000 of taxable income and 8 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000	9.0%	>	$6,000
	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000
	11.0%	>	$12,000	11.0%	>	$12,000	11.0%	>	$12,000	11.0%	>	$12,000
	12.0%	>	$14,000	12.0%	>	$14,000	12.0%	>	$14,000	12.0%	>	$14,000
	13.0%	>	$16,000	13.0%	>	$16,000	13.0%	>	$16,000	13.0%	>	$16,000
	14.0%	>	$18,000	14.0%	>	$18,000	14.0%	>	$18,000	14.0%	>	$18,000
	16.0%	>	$20,000	16.0%	>	$20,000	16.0%	>	$20,000	16.0%	>	$20,000
	17.0%	>	$22,000	17.0%	>	$22,000	17.0%	>	$22,000	17.0%	>	$22,000
	18.0%	>	$24,000	18.0%	>	$24,000	18.0%	>	$24,000	18.0%	>	$24,000
	19.0%	>	$26,000	19.0%	>	$26,000	19.0%	>	$26,000	19.0%	>	$26,000
	20.0%	>	$28,000	20.0%	>	$28,000	20.0%	>	$28,000	20.0%	>	$28,000
	21.0%	>	$30,000	21.0%	>	$30,000	21.0%	>	$30,000	21.0%	>	$30,000
	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000
	24.0%	>	$36,000	24.0%	>	$36,000	24.0%	>	$36,000	24.0%	>	$36,000
	25.0%	>	$38,000	25.0%	>	$38,000	25.0%	>	$38,000	25.0%	>	$38,000
	26.0%	>	$40,000	26.0%	>	$40,000	26.0%	>	$40,000	26.0%	>	$40,000
	27.0%	>	$42,000	27.0%	>	$42,000	27.0%	>	$42,000	27.0%	>	$42,000
	28.0%	>	$44,000	28.0%	>	$44,000	28.0%	>	$44,000	28.0%	>	$44,000
	29.0%	>	$46,000	29.0%	>	$46,000	29.0%	>	$46,000	29.0%	>	$46,000
	30.0%	>	$48,000	30.0%	>	$48,000	30.0%	>	$48,000	30.0%	>	$48,000
	31.0%	>	$50,000	31.0%	>	$50,000	31.0%	>	$50,000	31.0%	>	$50,000
	32.0%	>	$52,000	32.0%	>	$52,000	32.0%	>	$52,000	32.0%	>	$52,000
	33.0%	>	$54,000	33.0%	>	$54,000	33.0%	>	$54,000	33.0%	>	$54,000
	34.0%	>	$56,000	34.0%	>	$56,000	34.0%	>	$56,000	34.0%	>	$56,000
	35.0%	>	$58,000	35.0%	>	$58,000	35.0%	>	$58,000	35.0%	>	$58,000
	36.0%	>	$60,000	36.0%	>	$60,000	36.0%	>	$60,000	36.0%	>	$60,000
	37.0%	>	$62,000	37.0%	>	$62,000	37.0%	>	$62,000	37.0%	>	$62,000
	38.0%	>	$64,000	38.0%	>	$64,000	38.0%	>	$64,000	38.0%	>	$64,000
	39.0%	>	$66,000	39.0%	>	$66,000	39.0%	>	$66,000	39.0%	>	$66,000
	40.0%	>	$68,000	40.0%	>	$68,000	40.0%	>	$68,000	40.0%	>	$68,000
	41.0%	>	$70,000	41.0%	>	$70,000	41.0%	>	$70,000	41.0%	>	$70,000
	42.0%	>	$72,000	42.0%	>	$72,000	42.0%	>	$72,000	42.0%	>	$72,000
	43.0%	>	$74,000	43.0%	>	$74,000	43.0%	>	$74,000	43.0%	>	$74,000
	44.0%	>	$76,000	44.0%	>	$76,000	44.0%	>	$76,000	44.0%	>	$76,000
	45.0%	>	$78,000	45.0%	>	$78,000	45.0%	>	$78,000	45.0%	>	$78,000
	46.0%	>	$80,000	46.0%	>	$80,000	46.0%	>	$80,000	46.0%	>	$80,000
	47.0%	>	$82,000	47.0%	>	$82,000	47.0%	>	$82,000	47.0%	>	$82,000
	48.0%	>	$84,000	48.0%	>	$84,000	48.0%	>	$84,000	48.0%	>	$84,000
	49.0%	>	$86,000	49.0%	>	$86,000	49.0%	>	$86,000	49.0%	>	$86,000
	50.0%	>	$88,000	50.0%	>	$88,000	50.0%	>	$88,000	50.0%	>	$88,000
	51.0%	>	$90,000	51.0%	>	$90,000	51.0%	>	$90,000	51.0%	>	$90,000
	52.0%	>	$92,000	52.0%	>	$92,000	52.0%	>	$92,000	52.0%	>	$92,000
	53.0%	>	$94,000	53.0%	>	$94,000	53.0%	>	$94,000	53.0%	>	$94,000
	54.0%	>	$96,000	54.0%	>	$96,000	54.0%	>	$96,000	54.0%	>	$96,000
	55.0%	>	$98,000	55.0%	>	$98,000	55.0%	>	$98,000	55.0%	>	$98,000
	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000	56.0%	>	$100,000
	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000	57.0%	>	$150,000
	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000	58.0%	>	$200,000

1921	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$5,000	9.0%	>	$5,000	9.0%	>	$5,000	9.0%	>	$5,000
	10.0%	>	$6,000	10.0%	>	$6,000	10.0%	>	$6,000	10.0%	>	$6,000
	11.0%	>	$8,000	11.0%	>	$8,000	11.0%	>	$8,000	11.0%	>	$8,000
	12.0%	>	$10,000	12.0%	>	$10,000	12.0%	>	$10,000	12.0%	>	$10,000
	13.0%	>	$12,000	13.0%	>	$12,000	13.0%	>	$12,000	13.0%	>	$12,000
	14.0%	>	$14,000	14.0%	>	$14,000	14.0%	>	$14,000	14.0%	>	$14,000
	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000
	16.0%	>	$18,000	16.0%	>	$18,000	16.0%	>	$18,000	16.0%	>	$18,000
	17.0%	>	$20,000	17.0%	>	$20,000	17.0%	>	$20,000	17.0%	>	$20,000
	18.0%	>	$22,000	18.0%	>	$22,000	18.0%	>	$22,000	18.0%	>	$22,000
	19.0%	>	$24,000	19.0%	>	$24,000	19.0%	>	$24,000	19.0%	>	$24,000
	20.0%	>	$26,000	20.0%	>	$26,000	20.0%	>	$26,000	20.0%	>	$26,000
	21.0%	>	$28,000	21.0%	>	$28,000	21.0%	>	$28,000	21.0%	>	$28,000
	22.0%	>	$30,000	22.0%	>	$30,000	22.0%	>	$30,000	22.0%	>	$30,000
	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000
	24.0%	>	$34,000	24.0%	>	$34,000	24.0%	>	$34,000	24.0%	>	$34,000
	25.0%	>	$36,000	25.0%	>	$36,000	25.0%	>	$36,000	25.0%	>	$36,000
	26.0%	>	$38,000	26.0%	>	$38,000	26.0%	>	$38,000	26.0%	>	$38,000
	27.0%	>	$40,000	27.0%	>	$40,000	27.0%	>	$40,000	27.0%	>	$40,000
	28.0%	>	$42,000	28.0%	>	$42,000	28.0%	>	$42,000	28.0%	>	$42,000
	29.0%	>	$44,000	29.0%	>	$44,000	29.0%	>	$44,000	29.0%	>	$44,000
	30.0%	>	$46,000	30.0%	>	$46,000	30.0%	>	$46,000	30.0%	>	$46,000
	31.0%	>	$48,000	31.0%	>	$48,000	31.0%	>	$48,000	31.0%	>	$48,000
	32.0%	>	$50,000	32.0%	>	$50,000	32.0%	>	$50,000	32.0%	>	$50,000
	33.0%	>	$52,000	33.0%	>	$52,000	33.0%	>	$52,000	33.0%	>	$52,000
	34.0%	>	$54,000	34.0%	>	$54,000	34.0%	>	$54,000	34.0%	>	$54,000
	35.0%	>	$56,000	35.0%	>	$56,000	35.0%	>	$56,000	35.0%	>	$56,000
	36.0%	>	$58,000	36.0%	>	$58,000	36.0%	>	$58,000	36.0%	>	$58,000
	37.0%	>	$60,000	37.0%	>	$60,000	37.0%	>	$60,000	37.0%	>	$60,000
	38.0%	>	$62,000	38.0%	>	$62,000	38.0%	>	$62,000	38.0%	>	$62,000
	39.0%	>	$64,000	39.0%	>	$64,000	39.0%	>	$64,000	39.0%	>	$64,000
	40.0%	>	$66,000	40.0%	>	$66,000	40.0%	>	$66,000	40.0%	>	$66,000
	41.0%	>	$68,000	41.0%	>	$68,000	41.0%	>	$68,000	41.0%	>	$68,000
	42.0%	>	$70,000	42.0%	>	$70,000	42.0%	>	$70,000	42.0%	>	$70,000
	43.0%	>	$72,000	43.0%	>	$72,000	43.0%	>	$72,000	43.0%	>	$72,000
	44.0%	>	$74,000	44.0%	>	$74,000	44.0%	>	$74,000	44.0%	>	$74,000
	45.0%	>	$76,000	45.0%	>	$76,000	45.0%	>	$76,000	45.0%	>	$76,000
	46.0%	>	$78,000	46.0%	>	$78,000	46.0%	>	$78,000	46.0%	>	$78,000
	47.0%	>	$80,000	47.0%	>	$80,000	47.0%	>	$80,000	47.0%	>	$80,000
	48.0%	>	$82,000	48.0%	>	$82,000	48.0%	>	$82,000	48.0%	>	$82,000
	49.0%	>	$84,000	49.0%	>	$84,000	49.0%	>	$84,000	49.0%	>	$84,000
	50.0%	>	$86,000	50.0%	>	$86,000	50.0%	>	$86,000	50.0%	>	$86,000
	51.0%	>	$88,000	51.0%	>	$88,000	51.0%	>	$88,000	51.0%	>	$88,000
	52.0%	>	$90,000	52.0%	>	$90,000	52.0%	>	$90,000	52.0%	>	$90,000
	53.0%	>	$92,000	53.0%	>	$92,000	53.0%	>	$92,000	53.0%	>	$92,000
	54.0%	>	$94,000	54.0%	>	$94,000	54.0%	>	$94,000	54.0%	>	$94,000
	55.0%	>	$96,000	55.0%	>	$96,000	55.0%	>	$96,000	55.0%	>	$96,000
	56.0%	>	$98,000	56.0%	>	$98,000	56.0%	>	$98,000	56.0%	>	$98,000
	60.0%	>	$100,000	60.0%	>	$100,000	60.0%	>	$100,000	60.0%	>	$100,000
	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000
	68.0%	>	$200,000	68.0%	>	$200,000	68.0%	>	$200,000	68.0%	>	$200,000
	71.0%	>	$300,000	71.0%	>	$300,000	71.0%	>	$300,000	71.0%	>	$300,000
	72.0%	>	$500,000	72.0%	>	$500,000	72.0%	>	$500,000	72.0%	>	$500,000
	73.0%	>	$1,000,000	73.0%	>	$1,000,000	73.0%	>	$1,000,000	73.0%	>	$1,000,000

1920	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Last law to change rates was the Revenue Act of 1918.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$5,000	9.0%	>	$5,000	9.0%	>	$5,000	9.0%	>	$5,000
	10.0%	>	$6,000	10.0%	>	$6,000	10.0%	>	$6,000	10.0%	>	$6,000
	11.0%	>	$8,000	11.0%	>	$8,000	11.0%	>	$8,000	11.0%	>	$8,000
	12.0%	>	$10,000	12.0%	>	$10,000	12.0%	>	$10,000	12.0%	>	$10,000
	13.0%	>	$12,000	13.0%	>	$12,000	13.0%	>	$12,000	13.0%	>	$12,000
	14.0%	>	$14,000	14.0%	>	$14,000	14.0%	>	$14,000	14.0%	>	$14,000
	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000
	16.0%	>	$18,000	16.0%	>	$18,000	16.0%	>	$18,000	16.0%	>	$18,000
	17.0%	>	$20,000	17.0%	>	$20,000	17.0%	>	$20,000	17.0%	>	$20,000
	18.0%	>	$22,000	18.0%	>	$22,000	18.0%	>	$22,000	18.0%	>	$22,000
	19.0%	>	$24,000	19.0%	>	$24,000	19.0%	>	$24,000	19.0%	>	$24,000
	20.0%	>	$26,000	20.0%	>	$26,000	20.0%	>	$26,000	20.0%	>	$26,000
	21.0%	>	$28,000	21.0%	>	$28,000	21.0%	>	$28,000	21.0%	>	$28,000
	22.0%	>	$30,000	22.0%	>	$30,000	22.0%	>	$30,000	22.0%	>	$30,000
	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000
	24.0%	>	$34,000	24.0%	>	$34,000	24.0%	>	$34,000	24.0%	>	$34,000
	25.0%	>	$36,000	25.0%	>	$36,000	25.0%	>	$36,000	25.0%	>	$36,000
	26.0%	>	$38,000	26.0%	>	$38,000	26.0%	>	$38,000	26.0%	>	$38,000
	27.0%	>	$40,000	27.0%	>	$40,000	27.0%	>	$40,000	27.0%	>	$40,000
	28.0%	>	$42,000	28.0%	>	$42,000	28.0%	>	$42,000	28.0%	>	$42,000
	29.0%	>	$44,000	29.0%	>	$44,000	29.0%	>	$44,000	29.0%	>	$44,000
	30.0%	>	$46,000	30.0%	>	$46,000	30.0%	>	$46,000	30.0%	>	$46,000
	31.0%	>	$48,000	31.0%	>	$48,000	31.0%	>	$48,000	31.0%	>	$48,000
	32.0%	>	$50,000	32.0%	>	$50,000	32.0%	>	$50,000	32.0%	>	$50,000
	33.0%	>	$52,000	33.0%	>	$52,000	33.0%	>	$52,000	33.0%	>	$52,000
	34.0%	>	$54,000	34.0%	>	$54,000	34.0%	>	$54,000	34.0%	>	$54,000
	35.0%	>	$56,000	35.0%	>	$56,000	35.0%	>	$56,000	35.0%	>	$56,000
	36.0%	>	$58,000	36.0%	>	$58,000	36.0%	>	$58,000	36.0%	>	$58,000
	37.0%	>	$60,000	37.0%	>	$60,000	37.0%	>	$60,000	37.0%	>	$60,000
	38.0%	>	$62,000	38.0%	>	$62,000	38.0%	>	$62,000	38.0%	>	$62,000
	39.0%	>	$64,000	39.0%	>	$64,000	39.0%	>	$64,000	39.0%	>	$64,000
	40.0%	>	$66,000	40.0%	>	$66,000	40.0%	>	$66,000	40.0%	>	$66,000
	41.0%	>	$68,000	41.0%	>	$68,000	41.0%	>	$68,000	41.0%	>	$68,000
	42.0%	>	$70,000	42.0%	>	$70,000	42.0%	>	$70,000	42.0%	>	$70,000
	43.0%	>	$72,000	43.0%	>	$72,000	43.0%	>	$72,000	43.0%	>	$72,000
	44.0%	>	$74,000	44.0%	>	$74,000	44.0%	>	$74,000	44.0%	>	$74,000
	45.0%	>	$76,000	45.0%	>	$76,000	45.0%	>	$76,000	45.0%	>	$76,000
	46.0%	>	$78,000	46.0%	>	$78,000	46.0%	>	$78,000	46.0%	>	$78,000
	47.0%	>	$80,000	47.0%	>	$80,000	47.0%	>	$80,000	47.0%	>	$80,000
	48.0%	>	$82,000	48.0%	>	$82,000	48.0%	>	$82,000	48.0%	>	$82,000
	49.0%	>	$84,000	49.0%	>	$84,000	49.0%	>	$84,000	49.0%	>	$84,000
	50.0%	>	$86,000	50.0%	>	$86,000	50.0%	>	$86,000	50.0%	>	$86,000
	51.0%	>	$88,000	51.0%	>	$88,000	51.0%	>	$88,000	51.0%	>	$88,000
	52.0%	>	$90,000	52.0%	>	$90,000	52.0%	>	$90,000	52.0%	>	$90,000
	53.0%	>	$92,000	53.0%	>	$92,000	53.0%	>	$92,000	53.0%	>	$92,000
	54.0%	>	$94,000	54.0%	>	$94,000	54.0%	>	$94,000	54.0%	>	$94,000
	55.0%	>	$96,000	55.0%	>	$96,000	55.0%	>	$96,000	55.0%	>	$96,000
	56.0%	>	$98,000	56.0%	>	$98,000	56.0%	>	$98,000	56.0%	>	$98,000
	60.0%	>	$100,000	60.0%	>	$100,000	60.0%	>	$100,000	60.0%	>	$100,000
	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000
	68.0%	>	$200,000	68.0%	>	$200,000	68.0%	>	$200,000	68.0%	>	$200,000
	71.0%	>	$300,000	71.0%	>	$300,000	71.0%	>	$300,000	71.0%	>	$300,000
	72.0%	>	$500,000	72.0%	>	$500,000	72.0%	>	$500,000	72.0%	>	$500,000
	73.0%	>	$1,000,000	73.0%	>	$1,000,000	73.0%	>	$1,000,000	73.0%	>	$1,000,000

1919	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	4.0%	>	$0	Last law to change rates was the Revenue Act of 1918.
	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000	8.0%	>	$4,000
	9.0%	>	$5,000	9.0%	>	$5,000	9.0%	>	$5,000	9.0%	>	$5,000
	10.0%	>	$6,000	10.0%	>	$6,000	10.0%	>	$6,000	10.0%	>	$6,000
	11.0%	>	$8,000	11.0%	>	$8,000	11.0%	>	$8,000	11.0%	>	$8,000
	12.0%	>	$10,000	12.0%	>	$10,000	12.0%	>	$10,000	12.0%	>	$10,000
	13.0%	>	$12,000	13.0%	>	$12,000	13.0%	>	$12,000	13.0%	>	$12,000
	14.0%	>	$14,000	14.0%	>	$14,000	14.0%	>	$14,000	14.0%	>	$14,000
	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000	15.0%	>	$16,000
	16.0%	>	$18,000	16.0%	>	$18,000	16.0%	>	$18,000	16.0%	>	$18,000
	17.0%	>	$20,000	17.0%	>	$20,000	17.0%	>	$20,000	17.0%	>	$20,000
	18.0%	>	$22,000	18.0%	>	$22,000	18.0%	>	$22,000	18.0%	>	$22,000
	19.0%	>	$24,000	19.0%	>	$24,000	19.0%	>	$24,000	19.0%	>	$24,000
	20.0%	>	$26,000	20.0%	>	$26,000	20.0%	>	$26,000	20.0%	>	$26,000
	21.0%	>	$28,000	21.0%	>	$28,000	21.0%	>	$28,000	21.0%	>	$28,000
	22.0%	>	$30,000	22.0%	>	$30,000	22.0%	>	$30,000	22.0%	>	$30,000
	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000	23.0%	>	$32,000
	24.0%	>	$34,000	24.0%	>	$34,000	24.0%	>	$34,000	24.0%	>	$34,000
	25.0%	>	$36,000	25.0%	>	$36,000	25.0%	>	$36,000	25.0%	>	$36,000
	26.0%	>	$38,000	26.0%	>	$38,000	26.0%	>	$38,000	26.0%	>	$38,000
	27.0%	>	$40,000	27.0%	>	$40,000	27.0%	>	$40,000	27.0%	>	$40,000
	28.0%	>	$42,000	28.0%	>	$42,000	28.0%	>	$42,000	28.0%	>	$42,000
	29.0%	>	$44,000	29.0%	>	$44,000	29.0%	>	$44,000	29.0%	>	$44,000
	30.0%	>	$46,000	30.0%	>	$46,000	30.0%	>	$46,000	30.0%	>	$46,000
	31.0%	>	$48,000	31.0%	>	$48,000	31.0%	>	$48,000	31.0%	>	$48,000
	32.0%	>	$50,000	32.0%	>	$50,000	32.0%	>	$50,000	32.0%	>	$50,000
	33.0%	>	$52,000	33.0%	>	$52,000	33.0%	>	$52,000	33.0%	>	$52,000
	34.0%	>	$54,000	34.0%	>	$54,000	34.0%	>	$54,000	34.0%	>	$54,000
	35.0%	>	$56,000	35.0%	>	$56,000	35.0%	>	$56,000	35.0%	>	$56,000
	36.0%	>	$58,000	36.0%	>	$58,000	36.0%	>	$58,000	36.0%	>	$58,000
	37.0%	>	$60,000	37.0%	>	$60,000	37.0%	>	$60,000	37.0%	>	$60,000
	38.0%	>	$62,000	38.0%	>	$62,000	38.0%	>	$62,000	38.0%	>	$62,000
	39.0%	>	$64,000	39.0%	>	$64,000	39.0%	>	$64,000	39.0%	>	$64,000
	40.0%	>	$66,000	40.0%	>	$66,000	40.0%	>	$66,000	40.0%	>	$66,000
	41.0%	>	$68,000	41.0%	>	$68,000	41.0%	>	$68,000	41.0%	>	$68,000
	42.0%	>	$70,000	42.0%	>	$70,000	42.0%	>	$70,000	42.0%	>	$70,000
	43.0%	>	$72,000	43.0%	>	$72,000	43.0%	>	$72,000	43.0%	>	$72,000
	44.0%	>	$74,000	44.0%	>	$74,000	44.0%	>	$74,000	44.0%	>	$74,000
	45.0%	>	$76,000	45.0%	>	$76,000	45.0%	>	$76,000	45.0%	>	$76,000
	46.0%	>	$78,000	46.0%	>	$78,000	46.0%	>	$78,000	46.0%	>	$78,000
	47.0%	>	$80,000	47.0%	>	$80,000	47.0%	>	$80,000	47.0%	>	$80,000
	48.0%	>	$82,000	48.0%	>	$82,000	48.0%	>	$82,000	48.0%	>	$82,000
	49.0%	>	$84,000	49.0%	>	$84,000	49.0%	>	$84,000	49.0%	>	$84,000
	50.0%	>	$86,000	50.0%	>	$86,000	50.0%	>	$86,000	50.0%	>	$86,000
	51.0%	>	$88,000	51.0%	>	$88,000	51.0%	>	$88,000	51.0%	>	$88,000
	52.0%	>	$90,000	52.0%	>	$90,000	52.0%	>	$90,000	52.0%	>	$90,000
	53.0%	>	$92,000	53.0%	>	$92,000	53.0%	>	$92,000	53.0%	>	$92,000
	54.0%	>	$94,000	54.0%	>	$94,000	54.0%	>	$94,000	54.0%	>	$94,000
	55.0%	>	$96,000	55.0%	>	$96,000	55.0%	>	$96,000	55.0%	>	$96,000
	56.0%	>	$98,000	56.0%	>	$98,000	56.0%	>	$98,000	56.0%	>	$98,000
	60.0%	>	$100,000	60.0%	>	$100,000	60.0%	>	$100,000	60.0%	>	$100,000
	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000	64.0%	>	$150,000
	68.0%	>	$200,000	68.0%	>	$200,000	68.0%	>	$200,000	68.0%	>	$200,000
	71.0%	>	$300,000	71.0%	>	$300,000	71.0%	>	$300,000	71.0%	>	$300,000
	72.0%	>	$500,000	72.0%	>	$500,000	72.0%	>	$500,000	72.0%	>	$500,000
	73.0%	>	$1,000,000	73.0%	>	$1,000,000	73.0%	>	$1,000,000	73.0%	>	$1,000,000

1918	6.0%	>	$0	6.0%	>	$0	6.0%	>	$0	6.0%	>	$0	Tax rates include normal taxes of 6 percent (first $4,000 of taxable income) and 12 percent (all taxable income over $4,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1918.
	12.0%	>	$4,000	12.0%	>	$4,000	12.0%	>	$4,000	12.0%	>	$4,000
	13.0%	>	$5,000	13.0%	>	$5,000	13.0%	>	$5,000	13.0%	>	$5,000
	14.0%	>	$6,000	14.0%	>	$6,000	14.0%	>	$6,000	14.0%	>	$6,000
	15.0%	>	$8,000	15.0%	>	$8,000	15.0%	>	$8,000	15.0%	>	$8,000
	16.0%	>	$10,000	16.0%	>	$10,000	16.0%	>	$10,000	16.0%	>	$10,000
	17.0%	>	$12,000	17.0%	>	$12,000	17.0%	>	$12,000	17.0%	>	$12,000
	18.0%	>	$14,000	18.0%	>	$14,000	18.0%	>	$14,000	18.0%	>	$14,000
	19.0%	>	$16,000	19.0%	>	$16,000	19.0%	>	$16,000	19.0%	>	$16,000
	20.0%	>	$18,000	20.0%	>	$18,000	20.0%	>	$18,000	20.0%	>	$18,000
	21.0%	>	$20,000	21.0%	>	$20,000	21.0%	>	$20,000	21.0%	>	$20,000
	22.0%	>	$22,000	22.0%	>	$22,000	22.0%	>	$22,000	22.0%	>	$22,000
	23.0%	>	$24,000	23.0%	>	$24,000	23.0%	>	$24,000	23.0%	>	$24,000
	24.0%	>	$26,000	24.0%	>	$26,000	24.0%	>	$26,000	24.0%	>	$26,000
	25.0%	>	$28,000	25.0%	>	$28,000	25.0%	>	$28,000	25.0%	>	$28,000
	26.0%	>	$30,000	26.0%	>	$30,000	26.0%	>	$30,000	26.0%	>	$30,000
	27.0%	>	$32,000	27.0%	>	$32,000	27.0%	>	$32,000	27.0%	>	$32,000
	28.0%	>	$34,000	28.0%	>	$34,000	28.0%	>	$34,000	28.0%	>	$34,000
	29.0%	>	$36,000	29.0%	>	$36,000	29.0%	>	$36,000	29.0%	>	$36,000
	30.0%	>	$38,000	30.0%	>	$38,000	30.0%	>	$38,000	30.0%	>	$38,000
	31.0%	>	$40,000	31.0%	>	$40,000	31.0%	>	$40,000	31.0%	>	$40,000
	32.0%	>	$42,000	32.0%	>	$42,000	32.0%	>	$42,000	32.0%	>	$42,000
	33.0%	>	$44,000	33.0%	>	$44,000	33.0%	>	$44,000	33.0%	>	$44,000
	34.0%	>	$46,000	34.0%	>	$46,000	34.0%	>	$46,000	34.0%	>	$46,000
	35.0%	>	$48,000	35.0%	>	$48,000	35.0%	>	$48,000	35.0%	>	$48,000
	36.0%	>	$50,000	36.0%	>	$50,000	36.0%	>	$50,000	36.0%	>	$50,000
	37.0%	>	$52,000	37.0%	>	$52,000	37.0%	>	$52,000	37.0%	>	$52,000
	38.0%	>	$54,000	38.0%	>	$54,000	38.0%	>	$54,000	38.0%	>	$54,000
	39.0%	>	$56,000	39.0%	>	$56,000	39.0%	>	$56,000	39.0%	>	$56,000
	40.0%	>	$58,000	40.0%	>	$58,000	40.0%	>	$58,000	40.0%	>	$58,000
	41.0%	>	$60,000	41.0%	>	$60,000	41.0%	>	$60,000	41.0%	>	$60,000
	42.0%	>	$62,000	42.0%	>	$62,000	42.0%	>	$62,000	42.0%	>	$62,000
	43.0%	>	$64,000	43.0%	>	$64,000	43.0%	>	$64,000	43.0%	>	$64,000
	44.0%	>	$66,000	44.0%	>	$66,000	44.0%	>	$66,000	44.0%	>	$66,000
	45.0%	>	$68,000	45.0%	>	$68,000	45.0%	>	$68,000	45.0%	>	$68,000
	46.0%	>	$70,000	46.0%	>	$70,000	46.0%	>	$70,000	46.0%	>	$70,000
	47.0%	>	$72,000	47.0%	>	$72,000	47.0%	>	$72,000	47.0%	>	$72,000
	48.0%	>	$74,000	48.0%	>	$74,000	48.0%	>	$74,000	48.0%	>	$74,000
	49.0%	>	$76,000	49.0%	>	$76,000	49.0%	>	$76,000	49.0%	>	$76,000
	50.0%	>	$78,000	50.0%	>	$78,000	50.0%	>	$78,000	50.0%	>	$78,000
	51.0%	>	$80,000	51.0%	>	$80,000	51.0%	>	$80,000	51.0%	>	$80,000
	52.0%	>	$82,000	52.0%	>	$82,000	52.0%	>	$82,000	52.0%	>	$82,000
	53.0%	>	$84,000	53.0%	>	$84,000	53.0%	>	$84,000	53.0%	>	$84,000
	54.0%	>	$86,000	54.0%	>	$86,000	54.0%	>	$86,000	54.0%	>	$86,000
	55.0%	>	$88,000	55.0%	>	$88,000	55.0%	>	$88,000	55.0%	>	$88,000
	56.0%	>	$90,000	56.0%	>	$90,000	56.0%	>	$90,000	56.0%	>	$90,000
	57.0%	>	$92,000	57.0%	>	$92,000	57.0%	>	$92,000	57.0%	>	$92,000
	58.0%	>	$94,000	58.0%	>	$94,000	58.0%	>	$94,000	58.0%	>	$94,000
	59.0%	>	$96,000	59.0%	>	$96,000	59.0%	>	$96,000	59.0%	>	$96,000
	60.0%	>	$98,000	60.0%	>	$98,000	60.0%	>	$98,000	60.0%	>	$98,000
	64.0%	>	$100,000	64.0%	>	$100,000	64.0%	>	$100,000	64.0%	>	$100,000
	68.0%	>	$150,000	68.0%	>	$150,000	68.0%	>	$150,000	68.0%	>	$150,000
	72.0%	>	$200,000	72.0%	>	$200,000	72.0%	>	$200,000	72.0%	>	$200,000
	75.0%	>	$300,000	75.0%	>	$300,000	75.0%	>	$300,000	75.0%	>	$300,000
	76.0%	>	$500,000	76.0%	>	$500,000	76.0%	>	$500,000	76.0%	>	$500,000
	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000	77.0%	>	$1,000,000

1917	2.0%	>	$0	2.0%	>	$0	2.0%	>	$0	2.0%	>	$0	Tax rates include normal taxes of 2 percent (first $2,000 of taxable income) and 4 percent (all taxable income over $2,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1917.
	4.0%	>	$2,000	4.0%	>	$2,000	4.0%	>	$2,000	4.0%	>	$2,000
	5.0%	>	$5,000	5.0%	>	$5,000	5.0%	>	$5,000	5.0%	>	$5,000
	6.0%	>	$7,500	6.0%	>	$7,500	6.0%	>	$7,500	6.0%	>	$7,500
	7.0%	>	$10,000	7.0%	>	$10,000	7.0%	>	$10,000	7.0%	>	$10,000
	8.0%	>	$12,500	8.0%	>	$12,500	8.0%	>	$12,500	8.0%	>	$12,500
	9.0%	>	$15,000	9.0%	>	$15,000	9.0%	>	$15,000	9.0%	>	$15,000
	12.0%	>	$20,000	12.0%	>	$20,000	12.0%	>	$20,000	12.0%	>	$20,000
	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000	16.0%	>	$40,000
	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000	21.0%	>	$60,000
	26.0%	>	$80,000	26.0%	>	$80,000	26.0%	>	$80,000	26.0%	>	$80,000
	31.0%	>	$100,000	31.0%	>	$100,000	31.0%	>	$100,000	31.0%	>	$100,000
	35.0%	>	$150,000	35.0%	>	$150,000	35.0%	>	$150,000	35.0%	>	$150,000
	41.0%	>	$200,000	41.0%	>	$200,000	41.0%	>	$200,000	41.0%	>	$200,000
	46.0%	>	$250,000	46.0%	>	$250,000	46.0%	>	$250,000	46.0%	>	$250,000
	50.0%	>	$300,000	50.0%	>	$300,000	50.0%	>	$300,000	50.0%	>	$300,000
	54.0%	>	$500,000	54.0%	>	$500,000	54.0%	>	$500,000	54.0%	>	$500,000
	59.0%	>	$750,000	59.0%	>	$750,000	59.0%	>	$750,000	59.0%	>	$750,000
	65.0%	>	$1,000,000	65.0%	>	$1,000,000	65.0%	>	$1,000,000	65.0%	>	$1,000,000
	66.0%	>	$1,500,000	66.0%	>	$1,500,000	66.0%	>	$1,500,000	66.0%	>	$1,500,000
	67.0%	>	$2,000,000	67.0%		$2,000,000	67.0%		$2,000,000	67.0%		$2,000,000

1916	2.0%	>	$0	2.0%	>	$0	2.0%	>	$0	2.0%	>	$0	Tax rates include normal tax of 2 percent plus applicable surtaxes. Last law to change rates was the Revenue Act of 1916.
	3.0%	>	$20,000	3.0%	>	$20,000	3.0%	>	$20,000	3.0%	>	$20,000
	4.0%	>	$40,000	4.0%	>	$40,000	4.0%	>	$40,000	4.0%	>	$40,000
	5.0%	>	$60,000	5.0%	>	$60,000	5.0%	>	$60,000	5.0%	>	$60,000
	6.0%	>	$80,000	6.0%	>	$80,000	6.0%	>	$80,000	6.0%	>	$80,000
	7.0%	>	$100,000	7.0%	>	$100,000	7.0%	>	$100,000	7.0%	>	$100,000
	8.0%	>	$150,000	8.0%	>	$150,000	8.0%	>	$150,000	8.0%	>	$150,000
	9.0%	>	$200,000	9.0%	>	$200,000	9.0%	>	$200,000	9.0%	>	$200,000
	10.0%	>	$250,000	10.0%	>	$250,000	10.0%	>	$250,000	10.0%	>	$250,000
	11.0%	>	$300,000	11.0%	>	$300,000	11.0%	>	$300,000	11.0%	>	$300,000
	12.0%	>	$500,000	12.0%	>	$500,000	12.0%	>	$500,000	12.0%	>	$500,000
	13.0%	>	$1,000,000	13.0%	>	$1,000,000	13.0%	>	$1,000,000	13.0%	>	$1,000,000
	14.0%	>	$1,500,000	14.0%	>	$1,500,000	14.0%	>	$1,500,000	14.0%	>	$1,500,000
	15.0%	>	$2,000,000	15.0%	>	$2,000,000	15.0%	>	$2,000,000	15.0%	>	$2,000,000

1915	1.0%	>	$0	1.0%	>	$0	1.0%	>	$0	1.0%	>	$0	Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.
	2.0%	>	$20,000	2.0%	>	$20,000	2.0%	>	$20,000	2.0%	>	$20,000
	3.0%	>	$50,000	3.0%	>	$50,000	3.0%	>	$50,000	3.0%	>	$50,000
	4.0%	>	$75,000	4.0%	>	$75,000	4.0%	>	$75,000	4.0%	>	$75,000
	5.0%	>	$100,000	5.0%	>	$100,000	5.0%	>	$100,000	5.0%	>	$100,000
	6.0%	>	$250,000	6.0%	>	$250,000	6.0%	>	$250,000	6.0%	>	$250,000
	7.0%	>	$500,000	7.0%	>	$500,000	7.0%	>	$500,000	7.0%	>	$500,000

1914	1.0%	>	$0	1.0%	>	$0	1.0%	>	$0	1.0%	>	$0	Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.
	2.0%	>	$20,000	2.0%	>	$20,000	2.0%	>	$20,000	2.0%	>	$20,000
	3.0%	>	$50,000	3.0%	>	$50,000	3.0%	>	$50,000	3.0%	>	$50,000
	4.0%	>	$75,000	4.0%	>	$75,000	4.0%	>	$75,000	4.0%	>	$75,000
	5.0%	>	$100,000	5.0%	>	$100,000	5.0%	>	$100,000	5.0%	>	$100,000
	6.0%	>	$250,000	6.0%	>	$250,000	6.0%	>	$250,000	6.0%	>	$250,000
	7.0%	>	$500,000	7.0%	>	$500,000	7.0%	>	$500,000	7.0%	>	$500,000

1913	1.0%	>	$0	1.0%	>	$0	1.0%	>	$0	1.0%	>	$0	Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.
	2.0%	>	$20,000	2.0%	>	$20,000	2.0%	>	$20,000	2.0%	>	$20,000
	3.0%	>	$50,000	3.0%	>	$50,000	3.0%	>	$50,000	3.0%	>	$50,000
	4.0%	>	$75,000	4.0%	>	$75,000	4.0%	>	$75,000	4.0%	>	$75,000
	5.0%	>	$100,000	5.0%	>	$100,000	5.0%	>	$100,000	5.0%	>	$100,000
	6.0%	>	$250,000	6.0%	>	$250,000	6.0%	>	$250,000	6.0%	>	$250,000
	7.0%	>	$500,000	7.0%	>	$500,000	7.0%	>	$500,000	7.0%	>	$500,000

1895-1912	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.

1894	2.0%	>	$4,000	2.0%	>	$4,000	2.0%	>	$4,000	2.0%	>	$4,000	Last law to change rates was the Wilson-Gorman Tariff Act of 1894. Declared unconstitutional by the Supreme Court in 1895 in Pollock v. Farmers’ Loan & Trust Co .

1873-1893	No income tax												Last law to change rates was the Revenue Act of 1873.

1872	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	Last law to change rates was the Revenue Act of 1870.

1871	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	Last law to change rates was the Revenue Act of 1870.

1870	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	Last law to change rates was the Revenue Act of 1870.

1869	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	Last law to change rates was the Revenue Act of 1867.

1868	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	Last law to change rates was the Revenue Act of 1867.

1867	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	Last law to change rates was the Revenue Act of 1867.

1866	5.0%	>	$600	5.0%	>	$600	5.0%	>	$600	5.0%	>	$600	Last law to change rates was the Revenue Act of 1864
	7.5%	>	$5,000	7.5%	>	$5,000	7.5%	>	$5,000	7.5%	>	$5,000
	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000

1865	5.0%	>	$600	5.0%	>	$600	5.0%	>	$600	5.0%	>	$600	Last law to change rates was the Revenue Act of 1864.
	7.5%	>	$5,000	7.5%	>	$5,000	7.5%	>	$5,000	7.5%	>	$5,000
	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000

1864	5.0%	>	$600	5.0%	>	$600	5.0%	>	$600	5.0%	>	$600	Last law to change rates was the Revenue Act of 1864.
	7.5%	>	$5,000	7.5%	>	$5,000	7.5%	>	$5,000	7.5%	>	$5,000
	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000	10.0%	>	$10,000

1863	3.0%	>	$600	3.0%	>	$600	3.0%	>	$600	3.0%	>	$600	Last law to change rates was the Revenue Act of 1862.
	5.0%	>	$10,000	5.0%	>	$10,000	5.0%	>	$10,000	5.0%	>	$10,000

1862	3.0%	>	$600	3.0%	>	$600	3.0%	>	$600	3.0%	>	$600	Last law to change rates was the Revenue Act of 1862.
	5.0%	>	$10,000	5.0%	>	$10,000	5.0%	>	$10,000	5.0%	>	$10,000