税级和税率

在美国，税级用于确定个人或家庭欠政府的联邦所得税额。税级是与特定税率相对应的一系列收入水平。

截至 2021 纳税年度，美国有七个税级，从 10% 到 37% 不等。每个税级的收入范围每年都会根据通货膨胀进行调整。

要确定您的联邦所得税责任，您需要确定您的收入属于哪个税级，然后对您的那部分收入应用相应的税率。例如，如果您是单身申报人，应税收入为 50,000 美元，则您的纳税义务计算如下：

您收入的前 $9,950 将按 10% = $995 征税
您收入的下一个 $30,575 ($40,525 – $9,950) 将按 12% = $3,669 征税
您收入中剩余的 9,475 美元（50,000 美元 – 40,525 美元）将按 22% = 2,084.50 美元征税

因此，您当年的联邦所得税负债总额为 6,748.50 美元。

重要的是要注意，这些税级仅适用于联邦所得税，不包括州或地方税，这些税会因您居住的地方而有很大差异。此外，扣除、抵免和其他因素会影响您的实际纳税义务。

2023年税率 – 单身纳税人 – 标准扣除额 $13,850
10%	0到$ 11,000
12%	$ 11,000美元44,725
22%	$ 44,725美元95,375
24%	$ 95,375美元182,100
32%	$ 182,100美元231,250
35%	$ 231,250美元578,125
37%	超过578,125美元
2023年税率 – 共同结婚和未亡配偶 – 标准扣除额 $27,700
10%	0到$ 22,000
12%	$ 22,000美元89,450
22%	$ 89,450美元190,750
24%	$ 190,750美元364,200
32%	$ 364,200美元462,500
35%	$ 462,500美元693,750
37%	超过693,750美元
2023年税率 – 已婚分开申报 – 标准扣除额 $13,850
10%	0到$ 11,000
12%	$ 11,000美元44,725
22%	$ 44,725美元95,375
24%	$ 95,375美元182,100
32%	$ 182,100美元231,250
35%	$ 231,250美元346,875
37%	超过346,875美元
2023年税率 - 户主 - 标准扣除额 $20,800
10%	0到$ 15,700
12%	$ 15,700美元59,850
22%	$ 59,850美元95,350
24%	$ 95,350美元182,100
32%	$ 182,100美元231,250
35%	$ 231,250美元578,100
37%	超过578,100美元
2023年税率 – 遗产与信托
10%	0到$ 2,900
24%	$ 2,900美元10,550
35%	$ 10,550美元14,450
37%	超过14,450美元

社会保障	2023年税率
社会保障税率：雇主	6.2%
社会保障税率：员工	6.2%
社会保障税率：个体经营者	15.3%
最高应税收入	$160,200
医疗保险基本工资	无限量的
医疗保险税率：雇主	1.45%
医疗保险税率：员工	1.45%
收入超过 200,000 美元（单一申报者）或 250,000 美元（联合申报者）的额外医疗保险税	0.9%
净投资收入的医疗保险税（单一申报者 200,000 美元，联合申报者 250,000 美元）	3.8%

其他	2023年税率
业务支出限额：设备采购上限	$2,890,000
业务支出限额：新旧设备和软件	$1,160,000
合格的营业收入门槛金额：	182,100 美元（单身和户主）； 364,200 美元（已婚联合报税）
合格小型雇主健康报销安排限额：	5,850 美元（单次保险）； 11,800 美元（家庭保险）
高收入者预估税收的前一年安全港	110 年纳税义务的 2022%
商务驾驶标准里程率	65.5
医疗驾驶标准里程率	22
移动驾驶的标准里程费率——因永久性换站而移动的现役军人	22
慈善驾驶的标准里程率	14
儿童税收抵免	$2,000
适用儿童税前 19 岁以下儿童的非劳动收入最高限额	$1,250
单身报税人收入不超过 44,625 美元，已婚联合报税人收入不超过 89,250 美元的纳税人的最高资本利得税率	0%
单身申报者收入在 44,625 美元至 492,300 美元之间，已婚共同申报者收入在 89,250 美元至 553,850 美元之间的纳税人的最高资本利得税税率	15%
单身申报者收入超过 492,300 美元，已婚联合申报者收入超过 553,850 美元的纳税人的最高资本利得税率	20%
未收回的 Sec 的资本利得税率。 1250 增益	25%
收藏品的资本利得税率	28%
传统/罗斯 IRA 的最大贡献	6,500 岁以下 $50 如果 7,500 岁或以上，则为 50 美元
员工对 SIMPLE IRA 的最大贡献	15,500 岁以下 $50 如果 19,000 岁或以上，则为 50 美元
对 SEP IRA 的最大贡献	符合条件的补偿的25％高达$ 66,000
401(k) 最高员工供款限额	22,500 岁以下 $50 如果 30,000 岁或以上，则为 50 美元
遗产税豁免	$12,920,000
礼品年度排除	$17,000

教育背景	2023年税率
美国机会学分（每名学生）	$2,500
终生学习学分（每次回报）	$2,000
学生贷款利息扣除	$2,500
Coverdell 教育储蓄账户供款	$2,000
资料来源：IRS 收入程序 2022-38

用于所得税申报表的家庭托儿服务提供者的标准餐费
美国大陆	2022-23 税率（1 年 2022 月 30 日至 2023 年 XNUMX 月 XNUMX 日）
每份早餐	$1.66
每次午餐或晚餐	$3.04
每份零食（每个孩子每天最多 3 份）	$0.97
阿拉斯加州	2022-23 税率（1 年 2022 月 30 日至 2023 年 XNUMX 月 XNUMX 日）
每份早餐	$2.59
每次午餐或晚餐	$4.87
每份零食（每个孩子每天最多 3 份）	$1.52
夏威夷	2022-23 税率（1 年 2022 月 30 日至 2023 年 XNUMX 月 XNUMX 日）
每份早餐	$1.91
每次午餐或晚餐	$3.55
每份零食（每个孩子每天最多 3 份）	$1.12

2021

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：
2021	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2017 年的减税和就业法案。
	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%>$0.00 上一个改变利率的法律是 2017 年的减税和就业法案。

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：
2019	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2017 年的减税和就业法案。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：
2018	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2017 年的减税和就业法案。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2017	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2012 年的美国纳税人救济法案。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2016	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2012 年的美国纳税人救济法案。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2015	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2012 年的美国纳税人救济法案。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2014	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2012 年的美国纳税人救济法案。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2013	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2012 年的美国纳税人救济法案。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：
2012	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2003 年的《就业与增长税收减免和解法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2011	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2003 年的《就业与增长税收减免和解法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2010	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2003 年的《就业与增长税收减免和解法》。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：
2009	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2003 年的《就业与增长税收减免和解法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2008	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2003 年的《就业与增长税收减免和解法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2007	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2003 年的《就业与增长税收减免和解法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2006	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2003 年的《就业与增长税收减免和解法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2005	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2003 年的《就业与增长税收减免和解法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2004	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2003 年的《就业与增长税收减免和解法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2003	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	上一部改变税率的法律是 2003 年的《就业与增长税收减免和解法》。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：
2002	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	最后一部改变税率的法律是 2001 年的经济增长和税收减免协调法案。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
2001	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变税率的法律是 2001 年的经济增长和税收减免协调法案。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：
2000	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变费率的法律是 1993 年的综合预算调节法。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：
1999	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变费率的法律是 1993 年的综合预算调节法。
	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

1998

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1998	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变费率的法律是 1993 年的综合预算调节法。
	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

共同结婚			单独结婚			单一申报人			户主			括号
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1997	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变费率的法律是 1993 年的综合预算调节法。
	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

共同结婚			单独结婚			单一申报人			户主			括号
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1996	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变费率的法律是 1993 年的综合预算调节法。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1995	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变费率的法律是 1993 年的综合预算调节法。
	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

共同结婚			单独结婚			单一申报人			户主			括号
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1994	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变费率的法律是 1993 年的综合预算调节法。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1993	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变费率的法律是 1993 年的综合预算调节法。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1992	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变费率的法律是 1990 年的综合预算调节法。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号
1991	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变费率的法律是 1990 年的综合预算调节法。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1990	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变税率的法律是 1986 年的税制改革法案。
	28.0%	>	$32,450	28.0%	>	$16,225	28.0%	>	$19,450	28.0%	>	$26,050	(a) 33% 的“利率泡沫”适用于夫妻共同申报在 78,400 美元至 162,770 美元之间，已婚单独申报在 39,200 美元至 123,570 美元之间，单身人士在 47,050 美元至 97,620 美元之间，户主在 67,200 美元至 134,930 美元之间，目的是收回高收入纳税人通过适用 15% 的税率节省的收入。

1989

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1989	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变税率的法律是 1986 年的税制改革法案。
	28.0%	>	$30,950	28.0%	>	$15,475	28.0%	>	$18,550	28.0%	>	$24,850	(a) 33% 的“利率泡沫”适用于夫妻共同申报在 74,850 美元至 155,320 美元之间，已婚单独申报在 37,425 美元至 117,895 美元之间，单身人士在 44,900 美元至 93,130 美元之间，户主在 64,200 美元至 128,810 美元之间，目的是收回高收入纳税人通过适用 15% 的税率节省的收入。

1988

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1988	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	最后一部改变税率的法律是 1986 年的税制改革法案。
	28.0%	>	$29,750	28.0%	>	$14,875	28.0%	>	$17,850	28.0%	>	$23,900	(a) 33% 的“利率泡沫”适用于夫妻共同申报在 71,900 美元至 149,250 美元之间，已婚单独申报在 35,950 美元至 113,300 美元之间，单身人士在 43,150 美元至 89,560 美元之间，户主在 61,650 美元至 123,790 美元之间，目的是收回高收入纳税人通过适用 15% 的税率节省的收入。

1987

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1987	11.0%	>	$0	11.0%	>	$0	11.0%	>	$0	11.0%	>	$0	最后一部改变税率的法律是 1986 年的税制改革法案。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1986	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	最后一部改变税率的法律是 1986 年的税制改革法案。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1985	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	最后一部改变税率的法律是 1984 年的税制改革法案。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1984	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	根据 1981 年的《经济复苏税法》，对于 31 年 1984 月 1984 日之后开始的纳税年度，每个税级都会根据通货膨胀进行调整，新法律修改后的第一年除外。最后一部改变税率的法律是 XNUMX 年的税制改革法案。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1983	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	上一部改变税率的法律是 1982 年的《税收公平和财政责任法》
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1982	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	最后一部改变税率的法律是 1982 年的《税收公平和财政责任法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1981	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	最后一部改变税率的法律是 1981 年的经济复苏税法。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1980	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	最后一部改变税率的法律是 1978 年的《收入法》。
	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

	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1979	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	最后一部改变税率的法律是 1978 年的《收入法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1978	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	最后一部改变税率的法律是 1978 年的《收入法》。
	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

共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		备注：	括号

1977	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	0.0%	>	$0	上一部改变税率的法律是 1977 年的减税和简化法案
	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

历史上的美国联邦个人所得税税率和税率
以名义美元计，收入年份 1862-2021
	共同结婚			单独结婚			单一申报人			户主			备注：
年份	价格表		括号	价格表		括号	价格表		括号	价格表		括号	备注：

1976	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	14.0%	>	$0	最后一部改变税率的法律是 1976 年的税制改革法案。
	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	上一部改变税率的法律是 1969 年的税收改革法案
	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	上一部改变税率的法律是 1969 年的税收改革法案
	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	上一部改变税率的法律是 1969 年的税收改革法案
	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	上一部改变税率的法律是 1969 年的税收改革法案
	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	上一部改变税率的法律是 1969 年的税收改革法案
	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	此处给出的费率不包括 2.5% 附加税的影响。上一部改变税率的法律是 1969 年的税收改革法案
	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	此处给出的费率不包括 10% 附加税的影响。上一部改变税率的法律是 1969 年的税收改革法案
	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	此处给出的费率不包括 7.5% 附加税的影响。最后一部改变税率的法律是 1964 年的税制改革法案。
	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	最后一部改变税率的法律是 1964 年的税制改革法案。
	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	最后一部改变税率的法律是 1964 年的税制改革法案。
	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	最后一部改变税率的法律是 1964 年的税制改革法案。
	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	最后一部改变税率的法律是 1964 年的税制改革法案。
	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	最后一部改变税率的法律是 1954 年的《国内税收法》。
	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	最后一部改变税率的法律是 1954 年的《国内税收法》。
	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	最后一部改变税率的法律是 1954 年的《国内税收法》。
	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	最后一部改变税率的法律是 1954 年的《国内税收法》。
	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	最后一部改变税率的法律是 1954 年的《国内税收法》。
	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	最后一部改变税率的法律是 1954 年的《国内税收法》。
	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	最后一部改变税率的法律是 1954 年的《国内税收法》。
	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	最后一部改变税率的法律是 1954 年的《国内税收法》。
	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	最后一部改变税率的法律是 1954 年的《国内税收法》。
	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	最后一部改变税率的法律是 1954 年的《国内税收法》，根据该法，3% 的正常税率和附加税率合并为一套税率，净收入的最高有效税为收入的 87%。
	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	税率包括 3% 的正常税加适用的附加税，净收入的最高有效税率为 88%。最后一项改变税率的法律是 1951 年的《收入法》。
	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	上一部改变税率的法律是 1951 年的收入法
	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	税率包括 3% 的正常税加适用的附加税，净收入的最高有效税率为 87.2%。上一部改变税率的法律是 1951 年的收入法
	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	税率包括 3% 的正常税加适用的附加税，净收入的最高有效税率为 87.2%。 1950 年的减税额为 13 美元以下的正常税金和附加税总额的 400%，9 美元至 400 美元的税金和附加税金的 100,000%，以及超过 7.3 美元的税金的 100,000%。最后一项改变税率的法律是 1950 年的《收入法》。
	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	税率包括 3% 的正常税加适用的附加税，净收入的最高有效税率为 77%。 1949 年的减税额为 17 美元以下的正常税金和附加税总额的 400%，12 美元至 400 美元的税金和附加税金的 100,000%，以及超过 9.75 美元的税金的 100,000%。最后一项改变税率的法律是 1948 年的《收入法》。
	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	税率包括 3% 的正常税加适用的附加税，净收入的最高有效税率为 77%。 1948 年的减税额为 17 美元以下的正常税金和附加税总额的 400%，12 美元至 400 美元的税金和附加税金的 100,000%，以及超过 9.75 美元的税金的 100,000%。 1948 年的收入法允许已婚夫妇分享收入。最后一项改变税率的法律是 1948 年的《收入法》。
	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	税率包括 3% 的正常税加适用的附加税，净收入的最高有效税率为 87.2%。最后一个改变税率的法律是 1945 年的国内税收法。
	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	税率包括 3% 的正常税加适用的附加税。根据这些税率的纳税义务减少了 5%，净收入的最高有效税率为 85.5%。最后一个改变税率的法律是 1945 年的国内税收法。
	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	税率包括 3% 的正常税加适用的附加税，净收入的最高有效税率为 87.2%。最后一部改变税率的法律是 1945 年的《税收法典》。
	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	税率包括 3% 的正常税加适用的附加税。净收入的最高有效税率为 90%。最后一部改变税率的法律是 1944 年的《个人所得税法》。
	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	税率包括 6% 的正常税加适用的附加税。超过 5 美元收入的 624% 的胜利税减去单身人士 25% 的税收抵免，已婚人士或户主 40% 的税收抵免，每个受抚养人 2% 的税收抵免。最后一项改变税率的法律是 1942 年的《收入法》。
	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	税率包括 6% 的正常税加适用的附加税。最后一项改变税率的法律是 1942 年的《收入法》。
	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	税率包括 4% 的正常税加适用的附加税。最后一项改变税率的法律是 1941 年的《收入法》。
	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	税率包括 4% 的正常税加适用的附加税。国防税为正常税金和附加税的 10%（限于净收入超过正常税金和附加税总和的 10%）。最后一项改变税率的法律是 1940 年的《税收法》。
	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	税率包括 4% 的正常税加适用的附加税。最后一项改变税率的法律是 1938 年的《收入法》。
	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	税率包括 4% 的正常税加适用的附加税。最后一项改变税率的法律是 1938 年的《收入法》。
	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	税率包括 4% 的正常税加适用的附加税。最后一项改变税率的法律是 1936 年的《收入法》。
	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	税率包括 4% 的正常税加适用的附加税。最后一项改变税率的法律是 1936 年的《收入法》。
	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	税率包括 4% 的正常税加适用的附加税。最后一项改变税率的法律是 1934 年的《收入法》。
	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	税率包括 4% 的正常税加适用的附加税。最后一项改变税率的法律是 1934 年的《收入法》。
	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	税率包括正常税率加上适用的附加税。最后一项改变税率的法律是 1932 年的《收入法》。
	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	税率包括 4% 至 4,000 美元的应税收入和 8% 的正常税，以及适用的附加税。最后一项改变税率的法律是 4,000 年的《收入法》。
	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	税率包括对前 1.5 美元的应税收入征收 4,000% 的正常税，对接下来的 3 美元征收 4,000% 的税，对超过 5 美元的应税收入征收 8,000% 的税，以及适用的附加税。最后一项改变税率的法律是 1928 年的《税收法》。
	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	税率包括对前 1.5 美元的应税收入征收 4,000% 的正常税，对接下来的 3 美元征收 4,000% 的税，对超过 5 美元的应税收入征收 8,000% 的税，以及适用的附加税。最后一项改变税率的法律是 1928 年的《税收法》。
	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	税率包括对前 1.5 美元的应税收入征收 4,000% 的正常税，对接下来的 3 美元征收 4,000% 的税，对超过 5 美元的应税收入征收 8,000% 的税，以及适用的附加税。 1 年 133 月 16 日胡佛总统批准的第 1929 号国会联合决议将纳税义务降低了 1928%。最后一项改变税率的法律是 XNUMX 年的《税收法》。
	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	税率包括对前 1.5 美元的应税收入征收 4,000% 的正常税，对接下来的 3 美元征收 4,000% 的税，对超过 5 美元的应税收入征收 8,000% 的税，以及适用的附加税。最后一项改变税率的法律是 1928 年的《税收法》。
	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	税率包括对前 1.5 美元的应税收入征收 4,000% 的正常税，对接下来的 3 美元征收 4,000% 的税，对超过 5 美元的应税收入征收 8,000% 的税，以及适用的附加税。最后一项改变税率的法律是 1926 年的《税收法》。
	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	税率包括对前 1.5 美元的应税收入征收 4,000% 的正常税，对接下来的 3 美元征收 4,000% 的税，对超过 5 美元的应税收入征收 8,000% 的税，以及适用的附加税。最后一项改变税率的法律是 1926 年的《税收法》。
	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	税率包括对前 1.5 美元的应税收入征收 4,000% 的正常税，对接下来的 3 美元征收 4,000% 的税，对超过 5 美元的应税收入征收 8,000% 的税，以及适用的附加税。最后一项改变税率的法律是 1924 年的《税收法》。
	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	税率包括对前 1.5 美元的应税收入征收 4,000% 的正常税，对接下来的 3 美元征收 4,000% 的税，对超过 5 美元的应税收入征收 8,000% 的税，以及适用的附加税。最后一项改变税率的法律是 1924 年的《税收法》。
	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	税率包括普通税加适用的附加税。根据 1923 年的税收法案，25 年的税收通过抵免或退款减少了 1924%，因此美国国税局在 http://www.irs.gov/pub/irs-soi/ 上报告的最高税率和最低税率分别为 3% 和 43.5% 02inpetr.pdf。最后一项改变税率的法律是 1921 年的《收入法》。
	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	税率包括对前 4 美元的应税收入征收 4,000% 的正常税，对超过 8 美元的应税收入征收 8,000% 的正常税，外加适用的附加税。最后一项改变税率的法律是 1921 年的《收入法》。
	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	税率包括普通税加适用的附加税。最后一项改变税率的法律是 1921 年的《收入法》。
	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	最后一部改变税率的法律是 1918 年的《收入法》。
	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	最后一部改变税率的法律是 1918 年的《收入法》。
	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	税率包括 6%（应税收入的前 4,000 美元）和 12%（所有超过 4,000 美元的应税收入）的正常税率以及适用的附加税。最后一项改变税率的法律是 1918 年的《收入法》。
	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	税率包括 2%（应税收入的前 2,000 美元）和 4%（所有超过 2,000 美元的应税收入）的正常税率以及适用的附加税。最后一项改变税率的法律是 1917 年的《收入法》。
	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	税率包括 2% 的正常税加适用的附加税。最后一项改变税率的法律是 1916 年的《税收法》。
	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	税率包括 1% 的正常税加适用的附加税。最后一个改变税率的法律是 3 年 1913 月 XNUMX 日的关税法。
	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	税率包括 1% 的正常税加适用的附加税。最后一个改变税率的法律是 3 年 1913 月 XNUMX 日的关税法。
	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	税率包括 1% 的正常税加适用的附加税。最后一个改变税率的法律是 3 年 1913 月 XNUMX 日的关税法。
	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	没有所得税												最高法院于 1895 年宣布所得税违宪。这一决定一直有效，直到 16 年第 1913 条修正案获得批准。

1894	2.0%	>	$4,000	2.0%	>	$4,000	2.0%	>	$4,000	2.0%	>	$4,000	最后一部改变利率的法律是 1894 年的威尔逊-戈尔曼关税法。最高法院于 1895 年在 Pollock 诉 Farmers' Loan & Trust Co 案中宣布违宪。

1873-1893	没有所得税												最后一部改变税率的法律是 1873 年的《收入法》。

1872	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	最后一部改变税率的法律是 1870 年的《收入法》。

1871	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	最后一部改变税率的法律是 1870 年的《收入法》。

1870	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	2.5%	>	$2,000	最后一部改变税率的法律是 1870 年的《收入法》。

1869	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	最后一部改变税率的法律是 1867 年的《收入法》。

1868	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	最后一部改变税率的法律是 1867 年的《收入法》。

1867	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	5.0%	>	$1,000	最后一部改变税率的法律是 1867 年的《收入法》。

1866	5.0%	>	$600	5.0%	>	$600	5.0%	>	$600	5.0%	>	$600	上一部改变税率的法律是 1864 年的收入法
	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	最后一部改变税率的法律是 1864 年的《收入法》。
	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	最后一部改变税率的法律是 1864 年的《收入法》。
	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	最后一部改变税率的法律是 1862 年的《收入法》。
	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	最后一部改变税率的法律是 1862 年的《收入法》。
	5.0%	>	$10,000	5.0%	>	$10,000	5.0%	>	$10,000	5.0%	>	$10,000