Fed_individual_rate_history_nominal_adjusted 2013_0523 178112 Fed Individual Rate History Adjusted

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Federal Individual Income Tax Rates History

Inflation Adjusted (Real 2012 Dollars) Using Average Annual CPI During Tax Year

Income Years 1913-2013

In Constant 2013 Dollars CPI: 234.345 (Projected)

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,488 10.0% $0 $8,744 10.0% $0 $8,744 10.0% $0 $12,491

15.0% $17,488 $71,030 15.0% $8,744 $35,515 15.0% $8,744 $35,515 15.0% $12,491 $47,615

25.0% $71,030 $143,432 25.0% $35,515 $71,716 25.0% $35,515 $86,069 25.0% $47,615 $122,907

28.0% $143,432 $218,528 28.0% $71,716 $109,264 28.0% $86,069 $179,535 28.0% $122,907 $199,031

33.0% $218,528 $390,273 33.0% $109,264 $195,137 33.0% $179,535 $390,273 33.0% $199,031 $390,273

35.0% $390,273 - 35.0% $195,137 - 35.0% $390,273 - 35.0% $390,273 -

39.6% $440,876 - 39.6% $220,438 - 39.6% $391,890 - 39.6% $416,383 -

Note: Last law to change rates was the American Taxpayer Relief Act of 2012.

In Constant 2013 Dollars CPI: 229.594

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,400 10.0% $0 $8,700 10.0% $0 $8,700 10.0% $0 $12,400

15.0% $17,400 $70,700 15.0% $8,700 $35,350 15.0% $8,700 $35,350 15.0% $12,400 $47,350

25.0% $70,700 $142,700 25.0% $35,350 $71,350 25.0% $35,350 $85,650 25.0% $47,350 $122,300

28.0% $142,700 $217,450 28.0% $71,350 $108,725 28.0% $85,650 $178,650 28.0% $122,300 $198,050

33.0% $217,450 $388,350 33.0% $108,725 $194,175 33.0% $178,650 $388,350 33.0% $198,050 $388,350

35.0% $388,350 - 35.0% $194,175 - 35.0% $388,350 - 35.0% $388,350 -

Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.

In Constant 2013 Dollars CPI: 224.939

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,352 10.0% $0 $8,676 10.0% $0 $8,676 10.0% $0 $12,401

15.0% $17,352 $70,428 15.0% $8,676 $35,214 15.0% $8,676 $35,214 15.0% $12,401 $47,207

25.0% $70,428 $142,234 25.0% $35,214 $71,117 25.0% $35,214 $85,330 25.0% $47,207 $121,871

28.0% $142,234 $216,693 28.0% $71,117 $108,347 28.0% $85,330 $178,009 28.0% $121,871 $197,351

33.0% $216,693 $386,996 33.0% $108,347 $193,498 33.0% $178,009 $386,996 33.0% $197,351 $386,996

35.0% $386,996 - 35.0% $193,498 - 35.0% $386,996 - 35.0% $386,996 -

Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.

In Constant 2013 Dollars CPI: 218.056

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,636 10.0% $0 $8,818 10.0% $0 $8,818 10.0% $0 $12,582

15.0% $17,636 $71,598 15.0% $8,818 $35,799 15.0% $8,818 $35,799 15.0% $12,582 $47,960

25.0% $71,598 $144,565 25.0% $35,799 $72,282 25.0% $35,799 $86,760 25.0% $47,960 $123,875

28.0% $144,565 $220,322 28.0% $72,282 $110,161 28.0% $86,760 $180,943 28.0% $123,875 $200,633

33.0% $220,322 $393,421 33.0% $110,161 $196,710 33.0% $180,943 $393,421 33.0% $200,633 $393,421

35.0% $393,421 - 35.0% $196,710 - 35.0% $393,421 - 35.0% $393,421 -

Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.

In Constant 2013 Dollars CPI: 214.537

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,872 10.0% $0 $8,936 10.0% $0 $8,936 10.0% $0 $12,789

15.0% $17,872 $72,665 15.0% $8,936 $36,333 15.0% $8,936 $36,333 15.0% $12,789 $48,693

25.0% $72,665 $146,669 25.0% $36,333 $73,334 25.0% $36,333 $88,023 25.0% $48,693 $125,693

28.0% $146,669 $223,508 28.0% $73,334 $111,754 28.0% $88,023 $183,590 28.0% $125,693 $203,549

33.0% $223,508 $399,125 33.0% $111,754 $199,563 33.0% $183,590 $399,125 33.0% $203,549 $399,125

35.0% $399,125 - 35.0% $199,563 - 35.0% $399,125 - 35.0% $399,125 -

Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.

Tax Brackets Tax Brackets

2013

2012

Tax Brackets Tax Brackets

Note: All of the bracket figures are adjusted for inflation and presented in real 2012 dollars. Because the IRS method for adjusting brackets for inflation uses a CPI figure

that lags behind actual CPI by more than a year*, there will be some fluctuation in bracket levels going back to 1987, when automatic inflation adjustment began. Any

figures in footnotes refer to nominal dollar amounts.

*See Tax Foundation Fiscal Fact No. 245 for more information.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2009

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2011

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2010

In Constant 2013 Dollars CPI: 215.303

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,115 10.0% $0 $8,558 10.0% $0 $8,558 10.0% $0 $12,210

15.0% $17,115 $69,421 15.0% $8,558 $34,711 15.0% $8,558 $34,711 15.0% $12,210 $46,547

25.0% $69,421 $140,175 25.0% $34,711 $70,088 25.0% $34,711 $84,084 25.0% $46,547 $120,127

28.0% $140,175 $213,595 28.0% $70,088 $106,798 28.0% $84,084 $175,472 28.0% $120,127 $194,507

33.0% $213,595 $381,443 33.0% $106,798 $190,721 33.0% $175,472 $381,443 33.0% $194,507 $381,443

35.0% $381,443 - 35.0% $190,721 - 35.0% $381,443 - 35.0% $381,443 -

Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.

In Constant 2013 Dollars CPI: 207.342

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,330 10.0% $0 $8,665 10.0% $0 $8,665 10.0% $0 $12,402

15.0% $17,330 $70,536 15.0% $8,665 $35,268 15.0% $8,665 $35,268 15.0% $12,402 $47,227

25.0% $70,536 $142,291 25.0% $35,268 $71,145 25.0% $35,268 $85,374 25.0% $47,227 $121,916

28.0% $142,291 $216,869 28.0% $71,145 $108,434 28.0% $85,374 $178,112 28.0% $121,916 $197,491

33.0% $216,869 $387,230 33.0% $108,434 $193,615 33.0% $178,112 $387,230 33.0% $197,491 $387,230

35.0% $387,230 - 35.0% $193,615 - 35.0% $387,230 - 35.0% $387,230 -

Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.

In Constant 2013 Dollars CPI: 201.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,197 10.0% $0 $8,598 10.0% $0 $8,598 10.0% $0 $12,243

15.0% $17,197 $69,812 15.0% $8,598 $34,906 15.0% $8,598 $34,906 15.0% $12,243 $46,750

25.0% $69,812 $140,877 25.0% $34,906 $70,438 25.0% $34,906 $84,503 25.0% $46,750 $120,719

28.0% $140,877 $214,618 28.0% $70,438 $107,309 28.0% $84,503 $176,295 28.0% $120,719 $195,485

33.0% $214,618 $383,283 33.0% $107,309 $191,642 33.0% $176,295 $383,283 33.0% $195,485 $383,283

35.0% $383,283 - 35.0% $191,642 - 35.0% $383,283 - 35.0% $383,283 -

Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.

In Constant 2013 Dollars CPI: 195.3

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,164 10.0% $0 $8,582 10.0% $0 $8,582 10.0% $0 $12,285

15.0% $17,164 $69,830 15.0% $8,582 $34,915 15.0% $8,582 $34,915 15.0% $12,285 $46,789

25.0% $69,830 $141,013 25.0% $34,915 $70,506 25.0% $34,915 $84,584 25.0% $46,789 $120,851

28.0% $141,013 $214,899 28.0% $70,506 $107,450 28.0% $84,584 $176,516 28.0% $120,851 $195,678

33.0% $214,899 $383,773 33.0% $107,450 $191,887 33.0% $176,516 $383,773 33.0% $195,678 $383,773

35.0% $383,773 - 35.0% $191,887 - 35.0% $383,773 - 35.0% $383,773 -

Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.

In Constant 2013 Dollars CPI: 188.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,381 10.0% $0 $8,690 10.0% $0 $8,690 10.0% $0 $12,397

15.0% $17,381 $70,616 15.0% $8,690 $35,308 15.0% $8,690 $35,308 15.0% $12,397 $47,280

25.0% $70,616 $142,509 25.0% $35,308 $71,254 25.0% $35,308 $85,505 25.0% $47,280 $122,150

28.0% $142,509 $217,136 28.0% $71,254 $108,568 28.0% $85,505 $178,364 28.0% $122,150 $197,750

33.0% $217,136 $387,842 33.0% $108,568 $193,921 33.0% $178,364 $387,842 33.0% $197,750 $387,842

35.0% $387,842 - 35.0% $193,921 - 35.0% $387,842 - 35.0% $388,329 -

Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2005

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2004

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2006

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2008

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2007

In Constant 2013 Dollars CPI: 184

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $17,469 10.0% $0 $8,735 10.0% $0 $8,735 10.0% $0 $12,478

15.0% $17,469 $70,875 15.0% $8,735 $29,604 15.0% $8,735 $35,437 15.0% $12,478 $47,479

25.0% $70,875 $143,060 25.0% $29,604 $71,530 25.0% $35,437 $85,848 25.0% $47,479 $122,596

28.0% $143,060 $217,990 28.0% $71,530 $108,995 28.0% $85,848 $179,058 28.0% $122,596 $198,524

33.0% $217,990 $389,249 33.0% $108,995 $194,625 33.0% $179,058 $389,249 33.0% $198,524 $389,249

35.0% $389,249 - 35.0% $194,625 - 35.0% $389,249 - 35.0% $389,249 -

Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.

In Constant 2013 Dollars CPI: 179.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $15,315 10.0% $0 $7,657 10.0% $0 $7,657 10.0% $0 $12,762

15.0% $15,315 $59,600 15.0% $7,657 $29,800 15.0% $7,657 $35,671 15.0% $12,762 $47,795

27.0% $59,600 $144,023 27.0% $29,800 $72,011 27.0% $35,671 $86,401 27.0% $47,795 $123,412

30.0% $144,023 $219,448 30.0% $72,011 $109,724 30.0% $86,401 $180,268 30.0% $123,412 $199,858

35.0% $219,448 $391,867 35.0% $109,724 $195,933 35.0% $180,268 $391,867 35.0% $199,858 $391,867

38.6% $391,867 - 38.6% $195,933 - 38.6% $391,867 - 38.6% $391,867 -

Note: Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.

In Constant 2013 Dollars CPI: 177.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $58,598 $0 $0 $29,299 $0 $0 $35,068 $0 $0 $46,995

27.5% $58,598 $141,633 27.5% $29,299 $70,816 27.5% $35,068 $84,980 27.5% $46,995 $121,409

30.5% $141,633 $215,852 30.5% $70,816 $107,926 30.5% $84,980 $177,284 30.5% $121,409 $196,600

35.5% $215,852 $385,487 35.5% $107,926 $192,744 35.5% $177,284 $385,487 35.5% $196,600 $385,487

39.1% $385,487 - 39.1% $192,744 - 39.1% $385,487 - 39.1% $385,487 -

Note: Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.

In Constant 2013 Dollars CPI: 172.2

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $58,465 15.0% $0 $29,233 15.0% $0 $34,999 15.0% $0 $46,865

28.0% $58,465 $141,263 28.0% $29,233 $70,631 28.0% $34,999 $84,731 28.0% $46,865 $121,064

31.0% $141,263 $215,261 31.0% $70,631 $107,631 31.0% $84,731 $176,795 31.0% $121,064 $196,062

36.0% $215,261 $384,457 36.0% $107,631 $192,228 36.0% $176,795 $384,457 36.0% $196,062 $384,457

39.6% $384,457 - 39.6% $192,228 - 39.6% $384,457 - 39.6% $384,457 -

Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.

In Constant 2013 Dollars CPI: 166.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $59,328 15.0% $0 $29,664 15.0% $0 $35,486 15.0% $0 $47,614

28.0% $59,328 $143,393 28.0% $29,664 $71,696 28.0% $35,486 $86,063 28.0% $47,614 $122,859

31.0% $143,393 $218,500 31.0% $71,696 $109,250 31.0% $86,063 $179,500 31.0% $122,859 $199,000

36.0% $218,500 $390,213 36.0% $109,250 $195,107 36.0% $179,500 $390,213 36.0% $199,000 $390,213

39.6% $390,213 - 39.6% $195,107 - 39.6% $390,213 - 39.6% $390,213 -

Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.

1999

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2000

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2002

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

2001

2003

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 163

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $59,652 15.0% $0 $29,826 15.0% $0 $35,707 15.0% $0 $47,820

28.0% $59,652 $144,095 28.0% $29,826 $72,047 28.0% $35,707 $86,485 28.0% $47,820 $123,530

31.0% $144,095 $219,664 31.0% $72,047 $109,832 31.0% $86,485 $180,436 31.0% $123,530 $200,014

36.0% $219,664 $392,211 36.0% $109,832 $196,106 36.0% $180,436 $392,211 36.0% $200,014 $392,211

39.6% $392,211 - 39.6% $196,106 - 39.6% $392,211 - 39.6% $392,211 -

Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.

In Constant 2013 Dollars CPI: 160.5

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $58,936 15.0% $0 $29,468 15.0% $0 $35,262 15.0% $0 $47,278

28.0% $58,936 $142,477 28.0% $29,468 $71,239 28.0% $35,262 $85,472 28.0% $47,278 $122,093

31.0% $142,477 $217,077 31.0% $71,239 $108,539 31.0% $85,472 $178,311 31.0% $122,093 $197,694

36.0% $217,077 $387,735 36.0% $108,539 $193,867 36.0% $178,311 $387,735 36.0% $197,694 $387,735

39.6% $387,735 - 39.6% $193,867 - 39.6% $387,735 - 39.6% $387,735 -

Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.

In Constant 2013 Dollars CPI: 156.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $58,679 15.0% $0 $29,339 15.0% $0 $35,120 15.0% $0 $47,046

28.0% $58,679 $141,795 28.0% $29,339 $70,898 28.0% $35,120 $85,092 28.0% $47,046 $121,528

31.0% $141,795 $216,132 31.0% $70,898 $108,066 31.0% $85,092 $177,500 31.0% $121,528 $196,816

36.0% $216,132 $385,949 36.0% $108,066 $192,975 36.0% $177,500 $385,949 36.0% $196,816 $385,949

39.6% $385,949 - 39.6% $192,975 - 39.6% $385,949 - 39.6% $385,949 -

Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.

In Constant 2013 Dollars CPI: 152.4

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $58,754 15.0% $0 $29,377 15.0% $0 $35,177 15.0% $0 $47,079

28.0% $58,754 $141,990 28.0% $29,377 $70,995 28.0% $35,177 $85,194 28.0% $47,079 $121,652

31.0% $141,990 $216,337 31.0% $70,995 $108,168 31.0% $85,194 $177,694 31.0% $121,652 $197,053

36.0% $216,337 $386,423 36.0% $108,168 $193,211 36.0% $177,694 $386,423 36.0% $197,053 $386,423

39.6% $386,423 - 39.6% $193,211 - 39.6% $386,423 - 39.6% $386,423 -

Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.

In Constant 2013 Dollars CPI: 148.2

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $58,870 15.0% $0 $29,435 15.0% $0 $35,245 15.0% $0 $47,251

28.0% $58,870 $142,296 28.0% $29,435 $71,148 28.0% $35,245 $85,362 28.0% $47,251 $121,923

31.0% $142,296 $216,890 31.0% $71,148 $108,445 31.0% $85,362 $178,160 31.0% $121,923 $197,525

36.0% $216,890 $387,304 36.0% $108,445 $193,652 36.0% $178,160 $387,304 36.0% $197,525 $387,304

39.6% $387,304 - 39.6% $193,652 - 39.6% $387,304 - 39.6% $387,304 -

Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1994

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1996

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1995

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1997

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1998

In Constant 2013 Dollars CPI: 144.5

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $58,630 $0 $0 $29,315 $0 $0 $35,114 $0 $0 $47,031

28.0% $58,630 $141,649 28.0% $29,315 $70,825 28.0% $35,114 $85,005 28.0% $47,031 $121,391

31.0% $141,649 $222,444 31.0% $70,825 $111,222 31.0% $85,005 $182,722 31.0% $121,391 $202,583

36.0% $222,444 $397,221 36.0% $111,222 $198,611 36.0% $182,722 $397,221 36.0% $202,583 $397,221

39.6% $397,221 - 39.6% $198,611 - 39.6% $397,221 - 39.6% $397,221 -

Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.

In Constant 2013 Dollars CPI: 140.3

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $58,585 15.0% $0 $29,292 15.0% $0 $35,102 15.0% $0 $47,048

28.0% $58,585 $141,553 28.0% $29,292 $70,776 28.0% $35,102 $84,932 28.0% $47,048 $121,343

31.0% $141,553 - 31.0% $70,776 - 31.0% $84,932 - 31.0% $121,343 -

Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.

In Constant 2013 Dollars CPI: 136.2

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $57,314 15.0% $0 $28,657 15.0% $0 $34,304 15.0% $0 $46,020

28.0% $57,314 $138,481 28.0% $28,657 $69,241 28.0% $34,304 $83,106 28.0% $46,020 $118,758

31.0% $138,481 - 31.0% $69,241 - 31.0% $83,106 - 31.0% $118,758 -

Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.

In Constant 2013 Dollars CPI: 130.7

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $57,003 15.0% $0 $28,502 15.0% $0 $34,167 15.0% $0 $45,761

28.0% $57,003 - 28.0% $28,502 - 28.0% $34,167 - 28.0% $45,761 -

Note: Last law to change rates was the Tax Reform Act of 1986.

In Constant 2013 Dollars CPI: 124

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $57,306 15.0% $0 $28,653 15.0% $0 $34,347 15.0% $0 $46,011

28.0% $57,306 - 28.0% $28,653 - 28.0% $34,347 - 28.0% $46,011 -

Note: Last law to change rates was the Tax Reform Act of 1986.

1989

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

(a) A 33% "rate bubble" applied between $74,850 and $155,320 for married filing jointly, between $37,425 and $117,895 for married filing separately, between $44,900 and $93,130 for singles,

and between $64,200 and $128,810 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.

1990

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

(a) A 33% "rate bubble" applied between $78,400 and $162,770 for married filing jointly, between $39,200 and $123,570 for married filing separately, between $47,050 and $97,620 for singles,

and between $67,200 and $134,930 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1991

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1993

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1992

In Constant 2013 Dollars CPI: 118.3

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

15.0% $0 $57,738 15.0% $0 $28,869 15.0% $0 $34,643 15.0% $0 $46,385

28.0% $57,738 - 28.0% $28,869 - 28.0% $34,643 - 28.0% $46,385 -

Note: Last law to change rates was the Tax Reform Act of 1986.

In Constant 2013 Dollars CPI: 113.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

11.0% $0 $6,063 11.0% $0 $3,032 11.0% $0 $3,638 11.0% $0 $5,053

15.0% $6,063 $56,590 15.0% $3,032 $28,295 15.0% $3,638 $33,954 15.0% $5,053 $46,485

28.0% $56,590 $90,948 28.0% $28,295 $45,474 28.0% $33,954 $54,569 28.0% $46,485 $76,801

35.0% $90,948 $181,897 35.0% $45,474 $90,948 35.0% $54,569 $109,138 35.0% $76,801 $161,686

38.5% $181,897 - 38.5% $90,948 - 38.5% $109,138 - 38.5% $161,686 -

Note: Last law to change rates was the Tax Reform Act of 1986.

In Constant 2013 Dollars CPI: 109.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

0.0% $0 $7,688 0.0% $0 $3,844 0.0% $0 $5,195 0.0% $0 $5,195

11.0% $7,688 $12,443 11.0% $3,844 $6,222 11.0% $5,195 $7,688 11.0% $5,195 $9,950

12.0% $12,443 $17,178 12.0% $6,222 $8,589 12.0% $7,688 $9,950 12.0% $9,950 $14,685

14.0% $17,178 $26,898 14.0% $8,589 $13,449 14.0% $9,950 $14,685 14.0% $14,685 $19,671

16.0% $26,898 $36,178 16.0% $13,449 $18,089 15.0% $14,685 $19,210 17.0% $19,671 $26,667

18.0% $36,178 $45,667 18.0% $18,089 $22,834 16.0% $19,210 $24,405 18.0% $26,667 $33,915

22.0% $45,667 $55,618 22.0% $22,834 $27,809 18.0% $24,405 $29,160 20.0% $33,915 $41,143

25.0% $55,618 $67,600 25.0% $27,809 $33,800 20.0% $29,160 $33,915 24.0% $41,143 $53,125

28.0% $67,600 $79,562 28.0% $33,800 $39,781 23.0% $33,915 $41,143 28.0% $53,125 $65,107

33.0% $79,562 $103,527 33.0% $39,781 $51,763 26.0% $41,143 $53,125 32.0% $65,107 $77,090

38.0% $103,527 $135,641 38.0% $51,763 $67,820 30.0% $53,125 $65,107 35.0% $77,090 $101,055

42.0% $135,641 $193,500 42.0% $67,820 $96,750 34.0% $65,107 $77,090 42.0% $101,055 $136,981

45.0% $193,500 $247,295 45.0% $96,750 $123,648 38.0% $77,090 $93,807 45.0% $136,981 $184,911

49.0% $247,295 $367,120 49.0% $123,648 $183,560 42.0% $93,807 $124,999 48.0% $184,911 $244,823

50.0% $367,120 - 50.0% $183,560 - 48.0% $124,999 $184,911 50.0% $244,823 -

50.0% $184,911 -

Note: Last law to change rates was the Tax Reform Act of 1984.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1987

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1986

1988

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

(a) A 33% "rate bubble" applied between $71,900 and $149,250 for married filing jointly, between $35,950 and $113,300 for married filing separately, between $43,150 and $89,560 for singles,

and between $61,650 and $123,790 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.

In Constant 2013 Dollars CPI: 107.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

0.0% $0 $7,554 0.0% $0 $3,777 0.0% $0 $5,100 0.0% $0 $5,100

11.0% $7,554 $12,205 11.0% $3,777 $6,103 11.0% $5,100 $7,554 11.0% $5,100 $9,773

12.0% $12,205 $16,878 12.0% $6,103 $8,439 12.0% $7,554 $9,773 12.0% $9,773 $14,424

14.0% $16,878 $26,437 14.0% $8,439 $13,219 14.0% $9,773 $14,424 14.0% $14,424 $19,311

16.0% $26,437 $35,527 16.0% $13,219 $17,764 15.0% $14,424 $18,884 17.0% $19,311 $26,203

18.0% $35,527 $44,852 18.0% $17,764 $22,426 16.0% $18,884 $23,984 18.0% $26,203 $33,308

22.0% $44,852 $54,625 22.0% $22,426 $27,312 18.0% $23,984 $28,657 20.0% $33,308 $40,414

25.0% $54,625 $66,403 25.0% $27,312 $33,202 20.0% $28,657 $33,308 24.0% $40,414 $52,192

28.0% $66,403 $78,160 28.0% $33,202 $39,080 23.0% $33,308 $40,414 28.0% $52,192 $63,949

33.0% $78,160 $101,717 33.0% $39,080 $50,858 26.0% $40,414 $52,192 32.0% $63,949 $75,728

38.0% $101,717 $133,254 38.0% $50,858 $66,627 30.0% $52,192 $63,949 35.0% $75,728 $99,263

42.0% $133,254 $190,098 42.0% $66,627 $95,049 34.0% $63,949 $75,728 42.0% $99,263 $134,577

45.0% $190,098 $242,951 45.0% $95,049 $121,476 38.0% $75,728 $92,158 45.0% $134,577 $181,648

49.0% $242,951 $360,650 49.0% $121,476 $180,325 42.0% $92,158 $122,799 48.0% $181,648 $240,519

50.0% $360,650 - 50.0% $180,325 - 48.0% $122,799 $181,648 50.0% $240,519 -

50.0% $181,648 -

Note: Last law to change rates was the Tax Reform Act of 1984.

In Constant 2013 Dollars CPI: 103.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

0.0% $0 $7,513 0.0% $0 $3,757 0.0% $0 $5,082 0.0% $0 $5,082

11.0% $7,513 $12,154 11.0% $3,757 $6,077 11.0% $5,082 $7,513 11.0% $5,082 $9,723

12.0% $12,154 $16,794 12.0% $6,077 $8,397 12.0% $7,513 $9,723 12.0% $9,723 $14,363

14.0% $16,794 $26,296 14.0% $8,397 $13,148 14.0% $9,723 $14,363 14.0% $14,363 $19,225

16.0% $26,296 $35,356 16.0% $13,148 $17,678 15.0% $14,363 $18,783 17.0% $19,225 $26,075

18.0% $35,356 $44,637 18.0% $17,678 $22,319 16.0% $18,783 $23,865 18.0% $26,075 $33,146

22.0% $44,637 $54,360 22.0% $22,319 $27,180 18.0% $23,865 $28,506 20.0% $33,146 $40,218

25.0% $54,360 $66,072 25.0% $27,180 $33,036 20.0% $28,506 $33,146 24.0% $40,218 $51,929

28.0% $66,072 $77,784 28.0% $33,036 $38,892 23.0% $33,146 $40,218 28.0% $51,929 $63,641

33.0% $77,784 $101,207 33.0% $38,892 $50,603 26.0% $40,218 $51,929 32.0% $63,641 $75,353

38.0% $101,207 $132,586 38.0% $50,603 $66,293 30.0% $51,929 $63,641 35.0% $75,353 $98,776

42.0% $132,586 $189,155 42.0% $66,293 $94,578 34.0% $63,641 $75,353 42.0% $98,776 $133,911

45.0% $189,155 $241,748 45.0% $94,578 $120,874 38.0% $75,353 $91,705 45.0% $133,911 $180,758

49.0% $241,748 $358,865 49.0% $120,874 $179,432 42.0% $91,705 $122,200 48.0% $180,758 $239,317

50.0% $358,865 - 50.0% $179,432 - 48.0% $122,200 $180,758 50.0% $239,317 -

50.0% $180,758 -

Note: Pursuant to the Economic Recovery Tax Act of 1981, for tax years beginning after December 31, 1984, each tax bracket is adjusted for inflation except in the first

year after a new law changes it.

Note: Last law to change rates was the Tax Reform Act of 1984.

1984

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1985

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 99.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

0.0% $0 $7,838 0.0% $0 $3,919 0.0% $0 $5,302 0.0% $0 $5,302

11.0% $7,838 $12,678 11.0% $3,919 $6,339 11.0% $5,302 $7,838 11.0% $5,302 $10,143

13.0% $12,678 $17,519 13.0% $6,339 $8,760 13.0% $7,838 $10,143 13.0% $10,143 $14,984

15.0% $17,519 $27,431 15.0% $8,760 $13,716 15.0% $10,143 $19,594 15.0% $14,984 $20,055

17.0% $27,431 $36,883 17.0% $13,716 $18,441 17.0% $19,594 $24,896 18.0% $20,055 $27,201

19.0% $36,883 $46,564 19.0% $18,441 $23,282 19.0% $24,896 $29,737 19.0% $27,201 $34,577

23.0% $46,564 $56,707 23.0% $23,282 $28,353 21.0% $29,737 $34,577 21.0% $34,577 $41,954

26.0% $56,707 $68,924 26.0% $28,353 $34,462 24.0% $34,577 $41,954 25.0% $41,954 $54,171

30.0% $68,924 $81,142 30.0% $34,462 $40,571 28.0% $41,954 $54,171 29.0% $54,171 $66,389

35.0% $81,142 $105,576 35.0% $40,571 $52,788 32.0% $54,171 $66,389 34.0% $66,389 $78,606

40.0% $105,576 $138,310 40.0% $52,788 $69,155 36.0% $66,389 $78,606 37.0% $78,606 $103,041

44.0% $138,310 $197,322 44.0% $69,155 $98,661 40.0% $78,606 $95,664 44.0% $103,041 $139,693

48.0% $197,322 $252,185 48.0% $98,661 $126,092 45.0% $95,664 $127,475 48.0% $139,693 $188,562

50.0% $252,185 - 50.0% $126,092 - 50.0% $127,475 - 50.0% $188,562 -

Note: Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982.

In Constant 2013 Dollars CPI: 96.5

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

0.0% $0 $8,089 0.0% $0 $4,045 0.0% $0 $5,472 0.0% $0 $5,472

12.0% $8,089 $13,086 12.0% $4,045 $6,543 12.0% $5,472 $8,089 12.0% $5,472 $10,469

14.0% $13,086 $18,082 14.0% $6,543 $9,041 14.0% $8,089 $10,469 14.0% $10,469 $15,465

16.0% $18,082 $28,313 16.0% $9,041 $14,156 16.0% $10,469 $15,465 16.0% $15,465 $20,699

19.0% $28,313 $38,067 19.0% $14,156 $19,034 17.0% $15,465 $20,223 20.0% $20,699 $28,075

22.0% $38,067 $48,060 22.0% $19,034 $24,030 19.0% $20,223 $25,695 22.0% $28,075 $35,688

25.0% $48,060 $58,529 25.0% $24,030 $29,264 22.0% $25,695 $30,692 23.0% $35,688 $43,302

29.0% $58,529 $71,138 29.0% $29,264 $35,569 23.0% $30,692 $35,688 28.0% $43,302 $55,911

33.0% $71,138 $83,748 33.0% $35,569 $41,874 27.0% $35,688 $43,302 32.0% $55,911 $68,521

39.0% $83,748 $108,968 39.0% $41,874 $54,484 31.0% $43,302 $55,911 38.0% $68,521 $81,131

44.0% $108,968 $142,753 44.0% $54,484 $71,376 35.0% $55,911 $68,521 41.0% $81,131 $106,351

49.0% $142,753 $203,661 49.0% $71,376 $101,830 40.0% $68,521 $81,131 49.0% $106,351 $144,180

50.0% $203,661 - 50.0% $101,830 - 44.0% $81,131 $98,737 50.0% $144,180 -

50.0% $98,737 -

Note: Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982.

In Constant 2013 Dollars CPI: 90.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

0.0% $0 $8,588 0.0% $0 $4,294 0.0% $0 $5,809 0.0% $0 $5,809

14.0% $8,588 $13,892 14.0% $4,294 $6,946 14.0% $5,809 $8,588 14.0% $5,809 $11,113

16.0% $13,892 $19,196 16.0% $6,946 $9,598 16.0% $8,588 $11,113 16.0% $11,113 $16,418

18.0% $19,196 $30,057 18.0% $9,598 $15,028 18.0% $11,113 $16,418 18.0% $16,418 $21,974

21.0% $30,057 $40,413 21.0% $15,028 $20,206 19.0% $16,418 $21,469 22.0% $21,974 $29,804

24.0% $40,413 $51,021 24.0% $20,206 $25,510 21.0% $21,469 $27,278 24.0% $29,804 $37,887

28.0% $51,021 $62,134 28.0% $25,510 $31,067 24.0% $27,278 $32,583 26.0% $37,887 $45,969

32.0% $62,134 $75,521 32.0% $31,067 $37,761 26.0% $32,583 $37,887 31.0% $45,969 $59,356

37.0% $75,521 $88,908 37.0% $37,761 $44,454 30.0% $37,887 $45,969 36.0% $59,356 $72,743

43.0% $88,908 $115,681 43.0% $44,454 $57,841 34.0% $45,969 $59,356 42.0% $72,743 $86,129

49.0% $115,681 $151,547 49.0% $57,841 $75,774 39.0% $59,356 $72,743 46.0% $86,129 $112,903

54.0% $151,547 $216,207 54.0% $75,774 $108,104 44.0% $72,743 $86,129 54.0% $112,903 $153,063

59.0% $216,207 $276,321 59.0% $108,104 $138,161 49.0% $86,129 $104,820 59.0% $153,063 $206,609

64.0% $276,321 $410,188 64.0% $138,161 $205,094 55.0% $104,820 $139,676 63.0% $206,609 $273,543

68.0% $410,188 $544,054 68.0% $205,094 $272,027 63.0% $139,676 $206,609 68.0% $273,543 $407,409

70.0% $544,054 - 70.0% $272,027 - 68.0% $206,609 $273,543 70.0% $407,409 -

70.0% $273,543 -

Note: Last law to change rates was the Economic Recovery Tax Act of 1981.

1981

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1982

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1983

In Constant 2013 Dollars CPI: 82.4

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

0.0% $0 $9,474 0.0% $0 $4,737 0.0% $0 $6,409 0.0% $0 $6,409

14.0% $9,474 $15,325 14.0% $4,737 $7,662 14.0% $6,409 $9,474 14.0% $6,409 $12,260

16.0% $15,325 $21,176 16.0% $7,662 $10,588 16.0% $9,474 $12,260 16.0% $12,260 $18,111

18.0% $21,176 $33,157 18.0% $10,588 $16,579 18.0% $12,260 $18,111 18.0% $18,111 $24,241

21.0% $33,157 $44,581 21.0% $16,579 $22,291 19.0% $18,111 $23,684 22.0% $24,241 $32,879

24.0% $44,581 $56,284 24.0% $22,291 $28,142 21.0% $23,684 $30,092 24.0% $32,879 $41,795

28.0% $56,284 $68,544 28.0% $28,142 $34,272 24.0% $30,092 $35,944 26.0% $41,795 $50,711

32.0% $68,544 $83,311 32.0% $34,272 $41,656 26.0% $35,944 $41,795 31.0% $50,711 $65,479

37.0% $83,311 $98,079 37.0% $41,656 $49,039 30.0% $41,795 $50,711 36.0% $65,479 $80,246

43.0% $98,079 $127,614 43.0% $49,039 $63,807 34.0% $50,711 $65,479 42.0% $80,246 $95,014

49.0% $127,614 $167,180 49.0% $63,807 $83,590 39.0% $65,479 $80,246 46.0% $95,014 $124,549

54.0% $167,180 $238,510 54.0% $83,590 $119,255 44.0% $80,246 $95,014 54.0% $124,549 $168,852

59.0% $238,510 $304,825 59.0% $119,255 $152,413 49.0% $95,014 $115,633 59.0% $168,852 $227,922

64.0% $304,825 $452,501 64.0% $152,413 $226,250 55.0% $115,633 $154,084 63.0% $227,922 $301,760

68.0% $452,501 $600,177 68.0% $226,250 $300,088 63.0% $154,084 $227,922 68.0% $301,760 $449,436

70.0% $600,177 - 70.0% $300,088 - 68.0% $227,922 $301,760 70.0% $449,436 -

70.0% $301,760 -

Note: Last law to change rates was the Revenue Act of 1978.

In Constant 2013 Dollars CPI: 72.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

0.0% $0 $10,752 0.0% $0 $5,376 0.0% $0 $7,274 0.0% $0 $7,274

14.0% $10,752 $17,393 14.0% $5,376 $8,697 14.0% $7,274 $10,752 14.0% $7,274 $13,915

16.0% $17,393 $24,035 16.0% $8,697 $12,017 16.0% $10,752 $13,915 16.0% $13,915 $20,556

18.0% $24,035 $37,633 18.0% $12,017 $18,817 18.0% $13,915 $20,556 18.0% $20,556 $27,513

21.0% $37,633 $50,599 21.0% $18,817 $25,300 19.0% $20,556 $26,881 22.0% $27,513 $37,317

24.0% $50,599 $63,882 24.0% $25,300 $31,941 21.0% $26,881 $34,154 24.0% $37,317 $47,437

28.0% $63,882 $77,796 28.0% $31,941 $38,898 24.0% $34,154 $40,796 26.0% $47,437 $57,557

32.0% $77,796 $94,557 32.0% $38,898 $47,279 26.0% $40,796 $47,437 31.0% $57,557 $74,318

37.0% $94,557 $111,318 37.0% $47,279 $55,659 30.0% $47,437 $57,557 36.0% $74,318 $91,079

43.0% $111,318 $144,840 43.0% $55,659 $72,420 34.0% $57,557 $74,318 42.0% $91,079 $107,840

49.0% $144,840 $189,747 49.0% $72,420 $94,874 39.0% $74,318 $91,079 46.0% $107,840 $141,362

54.0% $189,747 $270,706 54.0% $94,874 $135,353 44.0% $91,079 $107,840 54.0% $141,362 $191,645

59.0% $270,706 $345,972 59.0% $135,353 $172,986 49.0% $107,840 $131,242 59.0% $191,645 $258,689

64.0% $345,972 $513,582 64.0% $172,986 $256,791 55.0% $131,242 $174,884 63.0% $258,689 $342,494

68.0% $513,582 $681,192 68.0% $256,791 $340,596 63.0% $174,884 $258,689 68.0% $342,494 $510,103

70.0% $681,192 - 70.0% $340,596 - 68.0% $258,689 $342,494 70.0% $510,103 -

70.0% $342,494 -

Note: Last law to change rates was the Revenue Act of 1978.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1979

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1980

In Constant 2013 Dollars CPI: 65.2

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

0.0% $0 $11,268 0.0% $0 $5,634 0.0% $0 $7,747 0.0% $0 $7,747

14.0% $11,268 $14,790 14.0% $5,634 $7,395 14.0% $7,747 $9,508 14.0% $7,747 $11,268

15.0% $14,790 $18,311 15.0% $7,395 $9,156 15.0% $9,508 $11,268 16.0% $11,268 $14,790

16.0% $18,311 $21,833 16.0% $9,156 $10,916 16.0% $11,268 $13,029 18.0% $14,790 $21,833

17.0% $21,833 $25,354 17.0% $10,916 $12,677 17.0% $13,029 $14,790 19.0% $21,833 $28,875

19.0% $25,354 $39,439 19.0% $12,677 $19,720 19.0% $14,790 $21,833 22.0% $28,875 $35,918

22.0% $39,439 $53,525 22.0% $19,720 $26,762 21.0% $21,833 $28,875 23.0% $35,918 $42,961

25.0% $53,525 $67,611 25.0% $26,762 $33,453 24.0% $28,875 $35,918 25.0% $42,961 $50,004

28.0% $67,611 $81,696 28.0% $33,453 $40,848 25.0% $35,918 $42,961 27.0% $50,004 $57,046

32.0% $81,696 $95,782 32.0% $40,848 $47,891 27.0% $42,961 $50,004 28.0% $57,046 $64,089

36.0% $95,782 $109,867 36.0% $47,891 $54,934 29.0% $50,004 $57,046 31.0% $64,089 $71,132

39.0% $109,867 $123,953 39.0% $54,934 $61,976 31.0% $57,046 $64,089 32.0% $71,132 $78,175

42.0% $123,953 $138,038 42.0% $61,976 $69,019 34.0% $64,089 $71,132 35.0% $78,175 $85,217

45.0% $138,038 $152,124 45.0% $69,019 $76,062 36.0% $71,132 $78,175 36.0% $85,217 $92,260

48.0% $152,124 $166,209 48.0% $76,062 $83,105 38.0% $78,175 $85,217 38.0% $92,260 $99,303

50.0% $166,209 $194,380 50.0% $83,105 $97,190 40.0% $85,217 $99,303 41.0% $99,303 $106,346

53.0% $194,380 $236,637 53.0% $97,190 $118,318 45.0% $99,303 $120,431 42.0% $106,346 $120,431

55.0% $236,637 $278,893 55.0% $118,318 $139,447 50.0% $120,431 $141,559 45.0% $120,431 $134,517

58.0% $278,893 $321,150 58.0% $139,447 $160,575 55.0% $141,559 $162,688 48.0% $134,517 $141,559

60.0% $321,150 $363,406 60.0% $160,575 $181,703 60.0% $162,688 $183,816 51.0% $141,559 $148,602

62.0% $363,406 $433,834 62.0% $181,703 $216,917 62.0% $183,816 $219,030 52.0% $148,602 $162,688

64.0% $433,834 $504,262 64.0% $216,917 $252,131 64.0% $219,030 $254,244 55.0% $162,688 $183,816

66.0% $504,262 $574,689 66.0% $252,131 $287,345 66.0% $254,244 $289,457 56.0% $183,816 $190,859

68.0% $574,689 $645,117 68.0% $287,345 $322,558 68.0% $289,457 $324,671 58.0% $190,859 $233,115

69.0% $645,117 $715,544 69.0% $322,558 $357,772 69.0% $324,671 $359,885 59.0% $233,115 $254,244

70.0% $715,544 - 70.0% $357,772 - 70.0% $359,885 - 61.0% $254,244 $275,372

62.0% $275,372 $289,457

63.0% $289,457 $317,629

64.0% $317,629 $359,885

66.0% $359,885 $430,313

67.0% $430,313 $500,740

68.0% $500,740 $571,168

69.0% $571,168 $641,596

70.0% $641,596 -

Note: Last law to change rates was the Revenue Act of 1978.

1978

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 60.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal

Marginal Marginal Marginal

ax Rate

Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

0.0% $0 $12,124 0.0% $0 $6,062 0.0% $0 $8,335 0.0% $0 $8,335

14.0% $12,124 $15,912 14.0% $6,062 $7,956 14.0% $8,335 $10,229 14.0% $8,335 $12,124

15.0% $15,912 $19,701 15.0% $7,956 $9,851 15.0% $10,229 $12,124 16.0% $12,124 $15,912

16.0% $19,701 $23,490 16.0% $9,851 $11,745 16.0% $12,124 $14,018 18.0% $15,912 $23,490

17.0% $23,490 $27,278 17.0% $11,745 $13,639 17.0% $14,018 $15,912 19.0% $23,490 $31,067

19.0% $27,278 $42,433 19.0% $13,639 $21,217 19.0% $15,912 $23,490 22.0% $31,067 $38,645

22.0% $42,433 $57,588 22.0% $21,217 $28,794 21.0% $23,490 $31,067 23.0% $38,645 $46,222

25.0% $57,588 $72,743 25.0% $28,794 $35,992 24.0% $31,067 $38,645 25.0% $46,222 $53,799

28.0% $72,743 $87,897 28.0% $35,992 $43,949 25.0% $38,645 $46,222 27.0% $53,799 $61,377

32.0% $87,897 $103,052 32.0% $43,949 $51,526 27.0% $46,222 $53,799 28.0% $61,377 $68,954

36.0% $103,052 $118,207 36.0% $51,526 $59,103 29.0% $53,799 $61,377 31.0% $68,954 $76,531

39.0% $118,207 $133,362 39.0% $59,103 $66,681 31.0% $61,377 $68,954 32.0% $76,531 $84,109

42.0% $133,362 $148,516 42.0% $66,681 $74,258 34.0% $68,954 $76,531 35.0% $84,109 $91,686

45.0% $148,516 $163,671 45.0% $74,258 $81,835 36.0% $76,531 $84,109 36.0% $91,686 $99,263

48.0% $163,671 $178,826 48.0% $81,835 $89,413 38.0% $84,109 $91,686 38.0% $99,263 $106,841

50.0% $178,826 $209,135 50.0% $89,413 $104,568 40.0% $91,686 $106,841 41.0% $106,841 $114,418

53.0% $209,135 $254,599 53.0% $104,568 $127,300 45.0% $106,841 $129,573 42.0% $114,418 $129,573

55.0% $254,599 $300,063 55.0% $127,300 $150,032 50.0% $129,573 $152,305 45.0% $129,573 $144,728

58.0% $300,063 $345,528 58.0% $150,032 $172,764 55.0% $152,305 $175,037 48.0% $144,728 $152,305

60.0% $345,528 $390,992 60.0% $172,764 $195,496 60.0% $175,037 $197,769 51.0% $152,305 $159,882

62.0% $390,992 $466,765 62.0% $195,496 $233,383 62.0% $197,769 $235,656 52.0% $159,882 $175,037

64.0% $466,765 $542,539 64.0% $233,383 $271,269 64.0% $235,656 $273,543 55.0% $175,037 $197,769

66.0% $542,539 $618,313 66.0% $271,269 $309,156 66.0% $273,543 $311,429 56.0% $197,769 $205,346

68.0% $618,313 $694,086 68.0% $309,156 $347,043 68.0% $311,429 $349,316 58.0% $205,346 $250,811

69.0% $694,086 $769,860 69.0% $347,043 $384,930 69.0% $349,316 $387,203 59.0% $250,811 $273,543

70.0% $769,860 - 70.0% $384,930 - 70.0% $387,203 - 61.0% $273,543 $296,275

62.0% $296,275 $311,429

63.0% $311,429 $341,739

64.0% $341,739 $387,203

66.0% $387,203 $462,977

67.0% $462,977 $538,750

68.0% $538,750 $614,524

69.0% $614,524 $690,297

70.0% $690,297 -

Note: Last law to change rates was the Tax Reduction and Simplification Act of 1977.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1977

In Constant 2013 Dollars CPI: 56.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $4,035 14.0% $0 $2,018 14.0% $0 $2,018 14.0% $0 $4,035

15.0% $4,035 $8,070 15.0% $2,018 $4,035 15.0% $2,018 $4,035 16.0% $4,035 $8,070

16.0% $8,070 $12,105 16.0% $4,035 $6,053 16.0% $4,035 $6,053 18.0% $8,070 $16,140

17.0% $12,105 $16,140 17.0% $6,053 $8,070 17.0% $6,053 $8,070 19.0% $16,140 $24,210

19.0% $16,140 $32,280 19.0% $8,070 $16,140 19.0% $8,070 $16,140 22.0% $24,210 $32,280

22.0% $32,280 $48,421 22.0% $16,140 $24,210 21.0% $16,140 $24,210 23.0% $32,280 $40,350

25.0% $48,421 $64,561 25.0% $24,210 $32,280 24.0% $24,210 $32,280 25.0% $40,350 $48,421

28.0% $64,561 $80,701 28.0% $32,280 $40,350 25.0% $32,280 $40,350 27.0% $48,421 $56,491

32.0% $80,701 $96,841 32.0% $40,350 $48,421 27.0% $40,350 $48,421 28.0% $56,491 $64,561

36.0% $96,841 $112,981 36.0% $48,421 $56,491 29.0% $48,421 $56,491 31.0% $64,561 $72,631

39.0% $112,981 $129,121 39.0% $56,491 $64,561 31.0% $56,491 $64,561 32.0% $72,631 $80,701

42.0% $129,121 $145,262 42.0% $64,561 $72,631 34.0% $64,561 $72,631 35.0% $80,701 $88,771

45.0% $145,262 $161,402 45.0% $72,631 $80,701 36.0% $72,631 $80,701 36.0% $88,771 $96,841

48.0% $161,402 $177,542 48.0% $80,701 $88,771 38.0% $80,701 $88,771 38.0% $96,841 $104,911

50.0% $177,542 $209,822 50.0% $88,771 $104,911 40.0% $88,771 $104,911 41.0% $104,911 $112,981

53.0% $209,822 $258,243 53.0% $104,911 $129,121 45.0% $104,911 $129,121 42.0% $112,981 $129,121

55.0% $258,243 $306,663 55.0% $129,121 $153,332 50.0% $129,121 $153,332 45.0% $129,121 $145,262

58.0% $306,663 $355,084 58.0% $153,332 $177,542 55.0% $153,332 $177,542 48.0% $145,262 $153,332

60.0% $355,084 $403,504 60.0% $177,542 $201,752 60.0% $177,542 $201,752 51.0% $153,332 $161,402

62.0% $403,504 $484,205 62.0% $201,752 $242,103 62.0% $201,752 $242,103 52.0% $161,402 $177,542

64.0% $484,205 $564,906 64.0% $242,103 $282,453 64.0% $242,103 $282,453 55.0% $177,542 $201,752

66.0% $564,906 $645,607 66.0% $282,453 $322,804 66.0% $282,453 $322,804 56.0% $201,752 $209,822

68.0% $645,607 $726,308 68.0% $322,804 $363,154 68.0% $322,804 $363,154 58.0% $209,822 $258,243

69.0% $726,308 $807,009 69.0% $363,154 $403,504 69.0% $363,154 $403,504 59.0% $258,243 $282,453

70.0% $807,009 - 70.0% $403,504 - 70.0% $403,504 - 61.0% $282,453 $306,663

62.0% $306,663 $322,804

63.0% $322,804 $355,084

64.0% $355,084 $403,504

66.0% $403,504 $484,205

67.0% $484,205 $564,906

68.0% $564,906 $645,607

69.0% $645,607 $726,308

70.0% $726,308 -

Note: Last law to change rates was the Tax Reform Act of 1976.

1976

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 53.8

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $4,268 14.0% $0 $2,134 14.0% $0 $2,134 14.0% $0 $4,268

15.0% $4,268 $8,535 15.0% $2,134 $4,268 15.0% $2,134 $4,268 16.0% $4,268 $8,535

16.0% $8,535 $12,803 16.0% $4,268 $6,401 16.0% $4,268 $6,401 18.0% $8,535 $17,070

17.0% $12,803 $17,070 17.0% $6,401 $8,535 17.0% $6,401 $8,535 19.0% $17,070 $25,605

19.0% $17,070 $34,140 19.0% $8,535 $17,070 19.0% $8,535 $17,070 22.0% $25,605 $34,140

22.0% $34,140 $51,211 22.0% $17,070 $25,605 21.0% $17,070 $25,605 23.0% $34,140 $42,675

25.0% $51,211 $68,281 25.0% $25,605 $34,140 24.0% $25,605 $34,140 25.0% $42,675 $51,211

28.0% $68,281 $85,351 28.0% $34,140 $42,675 25.0% $34,140 $42,675 27.0% $51,211 $59,746

32.0% $85,351 $102,421 32.0% $42,675 $51,211 27.0% $42,675 $51,211 28.0% $59,746 $68,281

36.0% $102,421 $119,491 36.0% $51,211 $59,746 29.0% $51,211 $59,746 31.0% $68,281 $76,816

39.0% $119,491 $136,561 39.0% $59,746 $68,281 31.0% $59,746 $68,281 32.0% $76,816 $85,351

42.0% $136,561 $153,632 42.0% $68,281 $76,816 34.0% $68,281 $76,816 35.0% $85,351 $93,886

45.0% $153,632 $170,702 45.0% $76,816 $85,351 36.0% $76,816 $85,351 36.0% $93,886 $102,421

48.0% $170,702 $187,772 48.0% $85,351 $93,886 38.0% $85,351 $93,886 38.0% $102,421 $110,956

50.0% $187,772 $221,912 50.0% $93,886 $110,956 40.0% $93,886 $110,956 41.0% $110,956 $119,491

53.0% $221,912 $273,123 53.0% $110,956 $136,561 45.0% $110,956 $136,561 42.0% $119,491 $136,561

55.0% $273,123 $324,334 55.0% $136,561 $162,167 50.0% $136,561 $162,167 45.0% $136,561 $153,632

58.0% $324,334 $375,544 58.0% $162,167 $187,772 55.0% $162,167 $187,772 48.0% $153,632 $162,167

60.0% $375,544 $426,755 60.0% $187,772 $213,377 60.0% $187,772 $213,377 51.0% $162,167 $170,702

62.0% $426,755 $512,106 62.0% $213,377 $256,053 62.0% $213,377 $256,053 52.0% $170,702 $187,772

64.0% $512,106 $597,457 64.0% $256,053 $298,728 64.0% $256,053 $298,728 55.0% $187,772 $213,377

66.0% $597,457 $682,807 66.0% $298,728 $341,404 66.0% $298,728 $341,404 56.0% $213,377 $221,912

68.0% $682,807 $768,158 68.0% $341,404 $384,079 68.0% $341,404 $384,079 58.0% $221,912 $273,123

69.0% $768,158 $853,509 69.0% $384,079 $426,755 69.0% $384,079 $426,755 59.0% $273,123 $298,728

70.0% $853,509 - 70.0% $426,755 - 70.0% $426,755 - 61.0% $298,728 $324,334

62.0% $324,334 $341,404

63.0% $341,404 $375,544

64.0% $375,544 $426,755

66.0% $426,755 $512,106

67.0% $512,106 $597,457

68.0% $597,457 $682,807

69.0% $682,807 $768,158

70.0% $768,158 -

Note: Last law to change rates was the Tax Reform Act of 1969

1975

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 49.3

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $4,657 $1 $0 $2,329 $1 $0 $2,329 $1 $0 $4,657

15.0% $4,657 $9,314 15.0% $2,329 $4,657 15.0% $2,329 $4,657 16.0% $4,657 $9,314

16.0% $9,314 $13,971 16.0% $4,657 $6,986 16.0% $4,657 $6,986 18.0% $9,314 $18,628

17.0% $13,971 $18,628 17.0% $6,986 $9,314 17.0% $6,986 $9,314 19.0% $18,628 $27,942

19.0% $18,628 $37,257 19.0% $9,314 $18,628 19.0% $9,314 $18,628 22.0% $27,942 $37,257

22.0% $37,257 $55,885 22.0% $18,628 $27,942 21.0% $18,628 $27,942 23.0% $37,257 $46,571

25.0% $55,885 $74,513 25.0% $27,942 $37,257 24.0% $27,942 $37,257 25.0% $46,571 $55,885

28.0% $74,513 $93,142 28.0% $37,257 $46,571 25.0% $37,257 $46,571 27.0% $55,885 $65,199

32.0% $93,142 $111,770 32.0% $46,571 $55,885 27.0% $46,571 $55,885 28.0% $65,199 $74,513

36.0% $111,770 $130,398 36.0% $55,885 $65,199 29.0% $55,885 $65,199 31.0% $74,513 $83,827

39.0% $130,398 $149,027 39.0% $65,199 $74,513 31.0% $65,199 $74,513 32.0% $83,827 $93,142

42.0% $149,027 $167,655 42.0% $74,513 $83,827 34.0% $74,513 $83,827 35.0% $93,142 $102,456

45.0% $167,655 $186,283 45.0% $83,827 $93,142 36.0% $83,827 $93,142 36.0% $102,456 $111,770

48.0% $186,283 $204,911 48.0% $93,142 $102,456 38.0% $93,142 $102,456 38.0% $111,770 $121,084

50.0% $204,911 $242,168 50.0% $102,456 $121,084 40.0% $102,456 $121,084 41.0% $121,084 $130,398

53.0% $242,168 $298,053 53.0% $121,084 $149,027 45.0% $121,084 $149,027 42.0% $130,398 $149,027

55.0% $298,053 $353,938 55.0% $149,027 $176,969 50.0% $149,027 $176,969 45.0% $149,027 $167,655

58.0% $353,938 $409,823 58.0% $176,969 $204,911 55.0% $176,969 $204,911 48.0% $167,655 $176,969

60.0% $409,823 $465,708 60.0% $204,911 $232,854 60.0% $204,911 $232,854 51.0% $176,969 $186,283

62.0% $465,708 $558,849 62.0% $232,854 $279,425 62.0% $232,854 $279,425 52.0% $186,283 $204,911

64.0% $558,849 $651,991 64.0% $279,425 $325,996 64.0% $279,425 $325,996 55.0% $204,911 $232,854

66.0% $651,991 $745,133 66.0% $325,996 $372,566 66.0% $325,996 $372,566 56.0% $232,854 $242,168

68.0% $745,133 $838,274 68.0% $372,566 $419,137 68.0% $372,566 $419,137 58.0% $242,168 $298,053

69.0% $838,274 $931,416 69.0% $419,137 $465,708 69.0% $419,137 $465,708 59.0% $298,053 $325,996

70.0% $931,416 - 70.0% $465,708 - 70.0% $465,708 - 61.0% $325,996 $353,938

62.0% $353,938 $372,566

63.0% $372,566 $409,823

64.0% $409,823 $465,708

66.0% $465,708 $558,849

67.0% $558,849 $651,991

68.0% $651,991 $745,133

69.0% $745,133 $838,274

70.0% $838,274 -

Note: Last law to change rates was the Tax Reform Act of 1969.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1974

In Constant 2013 Dollars CPI: 44.4

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $5,171 14.0% $0 $2,586 14.0% $0 $2,586 14.0% $0 $5,171

15.0% $5,171 $10,342 15.0% $2,586 $5,171 15.0% $2,586 $5,171 16.0% $5,171 $10,342

16.0% $10,342 $15,513 16.0% $5,171 $7,757 16.0% $5,171 $7,757 18.0% $10,342 $20,684

17.0% $15,513 $20,684 17.0% $7,757 $10,342 17.0% $7,757 $10,342 19.0% $20,684 $31,026

19.0% $20,684 $41,368 19.0% $10,342 $20,684 19.0% $10,342 $20,684 22.0% $31,026 $41,368

22.0% $41,368 $62,052 22.0% $20,684 $31,026 21.0% $20,684 $31,026 23.0% $41,368 $51,710

25.0% $62,052 $82,737 25.0% $31,026 $41,368 24.0% $31,026 $41,368 25.0% $51,710 $62,052

28.0% $82,737 $103,421 28.0% $41,368 $51,710 25.0% $41,368 $51,710 27.0% $62,052 $72,395

32.0% $103,421 $124,105 32.0% $51,710 $62,052 27.0% $51,710 $62,052 28.0% $72,395 $82,737

36.0% $124,105 $144,789 36.0% $62,052 $72,395 29.0% $62,052 $72,395 31.0% $82,737 $93,079

39.0% $144,789 $165,473 39.0% $72,395 $82,737 31.0% $72,395 $82,737 32.0% $93,079 $103,421

42.0% $165,473 $186,157 42.0% $82,737 $93,079 34.0% $82,737 $93,079 35.0% $103,421 $113,763

45.0% $186,157 $206,841 45.0% $93,079 $103,421 36.0% $93,079 $103,421 36.0% $113,763 $124,105

48.0% $206,841 $227,526 48.0% $103,421 $113,763 38.0% $103,421 $113,763 38.0% $124,105 $134,447

50.0% $227,526 $268,894 50.0% $113,763 $134,447 40.0% $113,763 $134,447 41.0% $134,447 $144,789

53.0% $268,894 $330,946 53.0% $134,447 $165,473 45.0% $134,447 $165,473 42.0% $144,789 $165,473

55.0% $330,946 $392,999 55.0% $165,473 $196,499 50.0% $165,473 $196,499 45.0% $165,473 $186,157

58.0% $392,999 $455,051 58.0% $196,499 $227,526 55.0% $196,499 $227,526 48.0% $186,157 $196,499

60.0% $455,051 $517,104 60.0% $227,526 $258,552 60.0% $227,526 $258,552 51.0% $196,499 $206,841

62.0% $517,104 $620,524 62.0% $258,552 $310,262 62.0% $258,552 $310,262 52.0% $206,841 $227,526

64.0% $620,524 $723,945 64.0% $310,262 $361,973 64.0% $310,262 $361,973 55.0% $227,526 $258,552

66.0% $723,945 $827,366 66.0% $361,973 $413,683 66.0% $361,973 $413,683 56.0% $258,552 $268,894

68.0% $827,366 $930,786 68.0% $413,683 $465,393 68.0% $413,683 $465,393 58.0% $268,894 $330,946

69.0% $930,786

$1,034,207

69.0% $465,393 $517,104 69.0% $465,393 $517,104 59.0% $330,946 $361,973

70.0% $1,034,207 - 70.0% $517,104 - 70.0% $517,104 - 61.0% $361,973 $392,999

62.0% $392,999 $413,683

63.0% $413,683 $455,051

64.0% $455,051 $517,104

66.0% $517,104 $620,524

67.0% $620,524 $723,945

68.0% $723,945 $827,366

69.0% $827,366 $930,786

70.0% $930,786 -

Note: Last law to change rates was the Tax Reform Act of 1969.

1973

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 41.8

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $5,493 14.0% $0 $2,746 14.0% $0 $2,746 14.0% $0 $5,493

15.0% $5,493 $10,985 15.0% $2,746 $5,493 15.0% $2,746 $5,493 16.0% $5,493 $10,985

16.0% $10,985 $16,478 16.0% $5,493 $8,239 16.0% $5,493 $8,239 18.0% $10,985 $21,971

17.0% $16,478 $21,971 17.0% $8,239 $10,985 17.0% $8,239 $10,985 19.0% $21,971 $32,956

19.0% $21,971 $43,941 19.0% $10,985 $21,971 19.0% $10,985 $21,971 22.0% $32,956 $43,941

22.0% $43,941 $65,912 22.0% $21,971 $32,956 21.0% $21,971 $32,956 23.0% $43,941 $54,927

25.0% $65,912 $87,883 25.0% $32,956 $43,941 24.0% $32,956 $43,941 25.0% $54,927 $65,912

28.0% $87,883 $109,854 28.0% $43,941 $54,927 25.0% $43,941 $54,927 27.0% $65,912 $76,898

32.0% $109,854 $131,824 32.0% $54,927 $65,912 27.0% $54,927 $65,912 28.0% $76,898 $87,883

36.0% $131,824 $153,795 36.0% $65,912 $76,898 29.0% $65,912 $76,898 31.0% $87,883 $98,868

39.0% $153,795 $175,766 39.0% $76,898 $87,883 31.0% $76,898 $87,883 32.0% $98,868 $109,854

42.0% $175,766 $197,736 42.0% $87,883 $98,868 34.0% $87,883 $98,868 35.0% $109,854 $120,839

45.0% $197,736 $219,707 45.0% $98,868 $109,854 36.0% $98,868 $109,854 36.0% $120,839 $131,824

48.0% $219,707 $241,678 48.0% $109,854 $120,839 38.0% $109,854 $120,839 38.0% $131,824 $142,810

50.0% $241,678 $285,619 50.0% $120,839 $142,810 40.0% $120,839 $142,810 41.0% $142,810 $153,795

53.0% $285,619 $351,531 53.0% $142,810 $175,766 45.0% $142,810 $175,766 42.0% $153,795 $175,766

55.0% $351,531 $417,444 55.0% $175,766 $208,722 50.0% $175,766 $208,722 45.0% $175,766 $197,736

58.0% $417,444 $483,356 58.0% $208,722 $241,678 55.0% $208,722 $241,678 48.0% $197,736 $208,722

60.0% $483,356 $549,268 60.0% $241,678 $274,634 60.0% $241,678 $274,634 51.0% $208,722 $219,707

62.0% $549,268 $659,122 62.0% $274,634 $329,561 62.0% $274,634 $329,561 52.0% $219,707 $241,678

64.0% $659,122 $768,975 64.0% $329,561 $384,488 64.0% $329,561 $384,488 55.0% $241,678 $274,634

66.0% $768,975 $878,829 66.0% $384,488 $439,414 66.0% $384,488 $439,414 56.0% $274,634 $285,619

68.0% $878,829 $988,682 68.0% $439,414 $494,341 68.0% $439,414 $494,341 58.0% $285,619 $351,531

69.0% $988,682

$1,098,536

69.0% $494,341 $549,268 69.0% $494,341 $549,268 59.0% $351,531 $384,488

70.0% $1,098,536 - 70.0% $549,268 - 70.0% $549,268 - 61.0% $384,488 $417,444

62.0% $417,444 $439,414

63.0% $439,414 $483,356

64.0% $483,356 $549,268

66.0% $549,268 $659,122

67.0% $659,122 $768,975

68.0% $768,975 $878,829

69.0% $878,829 $988,682

70.0% $988,682 -

Note: Last law to change rates was the Tax Reform Act of 1969.

1972

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 40.5

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $5,669 14.0% $0 $2,834 14.0% $0 $2,834 14.0% $0 $5,669

15.0% $5,669 $11,338 15.0% $2,834 $5,669 15.0% $2,834 $5,669 16.0% $5,669 $11,338

16.0% $11,338 $17,007 16.0% $5,669 $8,503 16.0% $5,669 $8,503 18.0% $11,338 $22,676

17.0% $17,007 $22,676 17.0% $8,503 $11,338 17.0% $8,503 $11,338 19.0% $22,676 $34,014

19.0% $22,676 $45,352 19.0% $11,338 $22,676 19.0% $11,338 $22,676 22.0% $34,014 $45,352

22.0% $45,352 $68,028 22.0% $22,676 $34,014 21.0% $22,676 $34,014 23.0% $45,352 $56,690

25.0% $68,028 $90,704 25.0% $34,014 $45,352 24.0% $34,014 $45,352 25.0% $56,690 $68,028

28.0% $90,704 $113,380 28.0% $45,352 $56,690 25.0% $45,352 $56,690 27.0% $68,028 $79,366

32.0% $113,380 $136,056 32.0% $56,690 $68,028 27.0% $56,690 $68,028 28.0% $79,366 $90,704

36.0% $136,056 $158,732 36.0% $68,028 $79,366 29.0% $68,028 $79,366 31.0% $90,704 $102,042

39.0% $158,732 $181,408 39.0% $79,366 $90,704 31.0% $79,366 $90,704 32.0% $102,042 $113,380

42.0% $181,408 $204,084 42.0% $90,704 $102,042 34.0% $90,704 $102,042 35.0% $113,380 $124,718

45.0% $204,084 $226,760 45.0% $102,042 $113,380 36.0% $102,042 $113,380 36.0% $124,718 $136,056

48.0% $226,760 $249,435 48.0% $113,380 $124,718 38.0% $113,380 $124,718 38.0% $136,056 $147,394

50.0% $249,435 $294,787 50.0% $124,718 $147,394 40.0% $124,718 $147,394 41.0% $147,394 $158,732

53.0% $294,787 $362,815 53.0% $147,394 $181,408 45.0% $147,394 $181,408 42.0% $158,732 $181,408

55.0% $362,815 $430,843 55.0% $181,408 $215,422 50.0% $181,408 $215,422 45.0% $181,408 $204,084

58.0% $430,843 $498,871 58.0% $215,422 $249,435 55.0% $215,422 $249,435 48.0% $204,084 $215,422

60.0% $498,871 $566,899 60.0% $249,435 $283,449 60.0% $249,435 $283,449 51.0% $215,422 $226,760

62.0% $566,899 $680,279 62.0% $283,449 $340,139 62.0% $283,449 $340,139 52.0% $226,760 $249,435

64.0% $680,279 $793,658 64.0% $340,139 $396,829 64.0% $340,139 $396,829 55.0% $249,435 $283,449

66.0% $793,658 $907,038 66.0% $396,829 $453,519 66.0% $396,829 $453,519 56.0% $283,449 $294,787

68.0% $907,038

$1,020,418

68.0% $453,519 $510,209 68.0% $453,519 $510,209 58.0% $294,787 $362,815

69.0% $1,020,418

$1,133,798

69.0% $510,209 $566,899 69.0% $510,209 $566,899 59.0% $362,815 $396,829

70.0% $1,133,798 - 70.0% $566,899 - 70.0% $566,899 - 61.0% $396,829 $430,843

62.0% $430,843 $453,519

63.0% $453,519 $498,871

64.0% $498,871 $566,899

66.0% $566,899 $680,279

67.0% $680,279 $793,658

68.0% $793,658 $907,038

69.0% $907,038 $1,020,418

70.0%

$1,020,418

Note: Last law to change rates was the Tax Reform Act of 1969.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1971

In Constant 2013 Dollars CPI: 38.8

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $5,917 14.0% $0 $2,959 14.0% $0 $5,917

15.0% $5,917 $11,835 15.0% $2,959 $5,917 Same as 16.0% $5,917 $11,835

16.0% $11,835 $17,752 16.0% $5,917 $8,876 Married Filing Separately 18.0% $11,835 $23,669

17.0% $17,752 $23,669 17.0% $8,876 $11,835 20.0% $23,669 $35,504

19.0% $23,669 $47,339 19.0% $11,835 $23,669 22.0% $35,504 $47,339

22.0% $47,339 $71,008 22.0% $23,669 $35,504 25.0% $47,339 $59,174

25.0% $71,008 $94,678 25.0% $35,504 $47,339 27.0% $59,174 $71,008

28.0% $94,678 $118,347 28.0% $47,339 $59,174 31.0% $71,008 $82,843

32.0% $118,347 $142,017 32.0% $59,174 $71,008 32.0% $82,843 $94,678

36.0% $142,017 $165,686 36.0% $71,008 $82,843 35.0% $94,678 $106,513

39.0% $165,686 $189,356 39.0% $82,843 $94,678 36.0% $106,513 $118,347

42.0% $189,356 $213,025 42.0% $94,678 $106,513 40.0% $118,347 $130,182

45.0% $213,025 $236,695 45.0% $106,513 $118,347 41.0% $130,182 $142,017

48.0% $236,695 $260,364 48.0% $118,347 $130,182 43.0% $142,017 $153,852

50.0% $260,364 $307,703 50.0% $130,182 $153,852 45.0% $153,852 $165,686

53.0% $307,703 $378,712 53.0% $153,852 $189,356 46.0% $165,686 $189,356

55.0% $378,712 $449,720 55.0% $189,356 $224,860 48.0% $189,356 $213,025

58.0% $449,720 $520,729 58.0% $224,860 $260,364 50.0% $213,025 $224,860

60.0% $520,729 $591,737 60.0% $260,364 $295,869 52.0% $224,860 $236,695

62.0% $591,737 $710,085 62.0% $295,869 $355,042 53.0% $236,695 $260,364

64.0% $710,085 $828,432 64.0% $355,042 $414,216 55.0% $260,364 $295,869

66.0% $828,432 $946,779 66.0% $414,216 $473,390 56.0% $295,869 $307,703

68.0% $946,779

$1,065,127

68.0% $473,390 $532,563 58.0% $307,703 $378,712

69.0% $1,065,127

$1,183,474

69.0% $532,563 $591,737 59.0% $378,712 $414,216

70.0% $1,183,474 - 70.0% $591,737 - 61.0% $414,216 $449,720

62.0% $449,720 $473,390

63.0% $473,390 $520,729

64.0% $520,729 $591,737

66.0% $591,737 $710,085

67.0% $710,085 $828,432

68.0% $828,432 $946,779

69.0% $946,779 $1,065,127

70.0%

$1,065,127

Note: Rates given here exclude the effect of a 2.5 percent surtax. Last law to change rates was the Tax Reform Act of 1969.

1970

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 36.7

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $6,256 14.0% $0 $3,128 14.0% $0 $6,256

15.0% $6,256 $12,512 15.0% $3,128 $6,256 Same as 16.0% $6,256 $12,512

16.0% $12,512 $18,768 16.0% $6,256 $9,384 Married Filing Separately 18.0% $12,512 $25,024

17.0% $18,768 $25,024 17.0% $9,384 $12,512 20.0% $25,024 $37,536

19.0% $25,024 $50,048 19.0% $12,512 $25,024 22.0% $37,536 $50,048

22.0% $50,048 $75,072 22.0% $25,024 $37,536 25.0% $50,048 $62,560

25.0% $75,072 $100,095 25.0% $37,536 $50,048 27.0% $62,560 $75,072

28.0% $100,095 $125,119 28.0% $50,048 $62,560 31.0% $75,072 $87,584

32.0% $125,119 $150,143 32.0% $62,560 $75,072 32.0% $87,584 $100,095

36.0% $150,143 $175,167 36.0% $75,072 $87,584 35.0% $100,095 $112,607

39.0% $175,167 $200,191 39.0% $87,584 $100,095 36.0% $112,607 $125,119

42.0% $200,191 $225,215 42.0% $100,095 $112,607 40.0% $125,119 $137,631

45.0% $225,215 $250,239 45.0% $112,607 $125,119 41.0% $137,631 $150,143

48.0% $250,239 $275,263 48.0% $125,119 $137,631 43.0% $150,143 $162,655

50.0% $275,263 $325,310 50.0% $137,631 $162,655 45.0% $162,655 $175,167

53.0% $325,310 $400,382 53.0% $162,655 $200,191 46.0% $175,167 $200,191

55.0% $400,382 $475,454 55.0% $200,191 $237,727 48.0% $200,191 $225,215

58.0% $475,454 $550,525 58.0% $237,727 $275,263 50.0% $225,215 $237,727

60.0% $550,525 $625,597 60.0% $275,263 $312,798 52.0% $237,727 $250,239

62.0% $625,597 $750,716 62.0% $312,798 $375,358 53.0% $250,239 $275,263

64.0% $750,716 $875,835 64.0% $375,358 $437,918 55.0% $275,263 $312,798

66.0% $875,835

$1,000,955

66.0% $437,918 $500,477 56.0% $312,798 $325,310

68.0% $1,000,955

$1,126,074

68.0% $500,477 $563,037 58.0% $325,310 $400,382

69.0% $1,126,074

$1,251,193

69.0% $563,037 $625,597 59.0% $400,382 $437,918

70.0% $1,251,193 - 70.0% $625,597 - 61.0% $437,918 $475,454

62.0% $475,454 $500,477

63.0% $500,477 $550,525

64.0% $550,525 $625,597

66.0% $625,597 $750,716

67.0% $750,716 $875,835

68.0% $875,835 $1,000,955

69.0% $1,000,955 $1,126,074

70.0%

$1,126,074

Note: Rates here exclude the effect of 10-percent surtax. Last law to change rates was the Tax Reform Act of 1969.

1969

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 34.8

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $6,598 14.0% $0 $3,299 14.0% $0 $6,598

15.0% $6,598 $13,195 15.0% $3,299 $6,598 Same as 16.0% $6,598 $13,195

16.0% $13,195 $19,793 16.0% $6,598 $9,896 Married Filing Separately 18.0% $13,195 $26,390

17.0% $19,793 $26,390 17.0% $9,896 $13,195 20.0% $26,390 $39,585

19.0% $26,390 $52,780 19.0% $13,195 $26,390 22.0% $39,585 $52,780

22.0% $52,780 $79,170 22.0% $26,390 $39,585 25.0% $52,780 $65,975

25.0% $79,170 $105,560 25.0% $39,585 $52,780 27.0% $65,975 $79,170

28.0% $105,560 $131,951 28.0% $52,780 $65,975 31.0% $79,170 $92,365

32.0% $131,951 $158,341 32.0% $65,975 $79,170 32.0% $92,365 $105,560

36.0% $158,341 $184,731 36.0% $79,170 $92,365 35.0% $105,560 $118,756

39.0% $184,731 $211,121 39.0% $92,365 $105,560 36.0% $118,756 $131,951

42.0% $211,121 $237,511 42.0% $105,560 $118,756 40.0% $131,951 $145,146

45.0% $237,511 $263,901 45.0% $118,756 $131,951 41.0% $145,146 $158,341

48.0% $263,901 $290,291 48.0% $131,951 $145,146 43.0% $158,341 $171,536

50.0% $290,291 $343,071 50.0% $145,146 $171,536 45.0% $171,536 $184,731

53.0% $343,071 $422,242 53.0% $171,536 $211,121 46.0% $184,731 $211,121

55.0% $422,242 $501,412 55.0% $211,121 $250,706 48.0% $211,121 $237,511

58.0% $501,412 $580,583 58.0% $250,706 $290,291 50.0% $237,511 $250,706

60.0% $580,583 $659,753 60.0% $290,291 $329,876 52.0% $250,706 $263,901

62.0% $659,753 $791,703 62.0% $329,876 $395,852 53.0% $263,901 $290,291

64.0% $791,703 $923,654 64.0% $395,852 $461,827 55.0% $290,291 $329,876

66.0% $923,654

$1,055,605

66.0% $461,827 $527,802 56.0% $329,876 $343,071

68.0% $1,055,605

$1,187,555

68.0% $527,802 $593,778 58.0% $343,071 $422,242

69.0% $1,187,555

$1,319,506

69.0% $593,778 $659,753 59.0% $422,242 $461,827

70.0% $1,319,506 - 70.0% $659,753 - 61.0% $461,827 $501,412

62.0% $501,412 $527,802

63.0% $527,802 $580,583

64.0% $580,583 $659,753

66.0% $659,753 $791,703

67.0% $791,703 $923,654

68.0% $923,654 $1,055,605

69.0%

$1,055,605

$1,187,555

70.0%

$1,187,555

Note: Rates given here exclude the effect of a 7.5 percent surtax. Last law to change rates was the Tax Reform Act of 1964.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1968

In Constant 2013 Dollars CPI: 33.4

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $6,874 14.0% $0 $3,437 14.0% $0 $6,874

15.0% $6,874 $13,748 15.0% $3,437 $6,874 Same as 16.0% $6,874 $13,748

16.0% $13,748 $20,622 16.0% $6,874 $10,311 Married Filing Separately 18.0% $13,748 $27,496

17.0% $20,622 $27,496 17.0% $10,311 $13,748 20.0% $27,496 $41,244

19.0% $27,496 $54,993 19.0% $13,748 $27,496 22.0% $41,244 $54,993

22.0% $54,993 $82,489 22.0% $27,496 $41,244 25.0% $54,993 $68,741

25.0% $82,489 $109,985 25.0% $41,244 $54,993 27.0% $68,741 $82,489

28.0% $109,985 $137,481 28.0% $54,993 $68,741 31.0% $82,489 $96,237

32.0% $137,481 $164,978 32.0% $68,741 $82,489 32.0% $96,237 $109,985

36.0% $164,978 $192,474 36.0% $82,489 $96,237 35.0% $109,985 $123,733

39.0% $192,474 $219,970 39.0% $96,237 $109,985 36.0% $123,733 $137,481

42.0% $219,970 $247,467 42.0% $109,985 $123,733 40.0% $137,481 $151,230

45.0% $247,467 $274,963 45.0% $123,733 $137,481 41.0% $151,230 $164,978

48.0% $274,963 $302,459 48.0% $137,481 $151,230 43.0% $164,978 $178,726

50.0% $302,459 $357,452 50.0% $151,230 $178,726 45.0% $178,726 $192,474

53.0% $357,452 $439,941 53.0% $178,726 $219,970 46.0% $192,474 $219,970

55.0% $439,941 $522,429 55.0% $219,970 $261,215 48.0% $219,970 $247,467

58.0% $522,429 $604,918 58.0% $261,215 $302,459 50.0% $247,467 $261,215

60.0% $604,918 $687,407 60.0% $302,459 $343,704 52.0% $261,215 $274,963

62.0% $687,407 $824,889 62.0% $343,704 $412,444 53.0% $274,963 $302,459

64.0% $824,889 $962,370 64.0% $412,444 $481,185 55.0% $302,459 $343,704

66.0% $962,370

$1,099,851

66.0% $481,185 $549,926 56.0% $343,704 $357,452

68.0% $1,099,851

$1,237,333

68.0% $549,926 $618,666 58.0% $357,452 $439,941

69.0% $1,237,333

$1,374,814

69.0% $618,666 $687,407 59.0% $439,941 $481,185

70.0% $1,374,814 - 70.0% $687,407 - 61.0% $481,185 $522,429

62.0% $522,429 $549,926

63.0% $549,926 $604,918

64.0% $604,918 $687,407

66.0% $687,407 $824,889

67.0% $824,889 $962,370

68.0% $962,370 $1,099,851

69.0%

$1,099,851

$1,237,333

70.0%

$1,237,333

Note: Last law to change rates was the Tax Reform Act of 1964.

1967

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 32.4

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $7,086 14.0% $0 $3,543 14.0% $0 $7,086

15.0% $7,086 $14,172 15.0% $3,543 $7,086 Same as 16.0% $7,086 $14,172

16.0% $14,172 $21,259 16.0% $7,086 $10,629 Married Filing Separately 18.0% $14,172 $28,345

17.0% $21,259 $28,345 17.0% $10,629 $14,172 20.0% $28,345 $42,517

19.0% $28,345 $56,690 19.0% $14,172 $28,345 22.0% $42,517 $56,690

22.0% $56,690 $85,035 22.0% $28,345 $42,517 25.0% $56,690 $70,862

25.0% $85,035 $113,380 25.0% $42,517 $56,690 27.0% $70,862 $85,035

28.0% $113,380 $141,725 28.0% $56,690 $70,862 31.0% $85,035 $99,207

32.0% $141,725 $170,070 32.0% $70,862 $85,035 32.0% $99,207 $113,380

36.0% $170,070 $198,415 36.0% $85,035 $99,207 35.0% $113,380 $127,552

39.0% $198,415 $226,760 39.0% $99,207 $113,380 36.0% $127,552 $141,725

42.0% $226,760 $255,104 42.0% $113,380 $127,552 40.0% $141,725 $155,897

45.0% $255,104 $283,449 45.0% $127,552 $141,725 41.0% $155,897 $170,070

48.0% $283,449 $311,794 48.0% $141,725 $155,897 43.0% $170,070 $184,242

50.0% $311,794 $368,484 50.0% $155,897 $184,242 45.0% $184,242 $198,415

53.0% $368,484 $453,519 53.0% $184,242 $226,760 46.0% $198,415 $226,760

55.0% $453,519 $538,554 55.0% $226,760 $269,277 48.0% $226,760 $255,104

58.0% $538,554 $623,589 58.0% $269,277 $311,794 50.0% $255,104 $269,277

60.0% $623,589 $708,623 60.0% $311,794 $354,312 52.0% $269,277 $283,449

62.0% $708,623 $850,348 62.0% $354,312 $425,174 53.0% $283,449 $311,794

64.0% $850,348 $992,073 64.0% $425,174 $496,036 55.0% $311,794 $354,312

66.0% $992,073

$1,133,798

66.0% $496,036 $566,899 56.0% $354,312 $368,484

68.0% $1,133,798

$1,275,522

68.0% $566,899 $637,761 58.0% $368,484 $453,519

69.0% $1,275,522

$1,417,247

69.0% $637,761 $708,623 59.0% $453,519 $496,036

70.0% $1,417,247 - 70.0% $708,623 - 61.0% $496,036 $538,554

62.0% $538,554 $566,899

63.0% $566,899 $623,589

64.0% $623,589 $708,623

66.0% $708,623 $850,348

67.0% $850,348 $992,073

68.0% $992,073 $1,133,798

69.0%

$1,133,798

$1,275,522

70.0%

$1,275,522

Note: Last law to change rates was the Tax Reform Act of 1964.

1966

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 31.5

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

14.0% $0 $7,289 14.0% $0 $3,644 14.0% $0 $7,289

15.0% $7,289 $14,577 15.0% $3,644 $7,289 Same as 16.0% $7,289 $14,577

16.0% $14,577 $21,866 16.0% $7,289 $10,933 Married Filing Separately 18.0% $14,577 $29,155

17.0% $21,866 $29,155 17.0% $10,933 $14,577 20.0% $29,155 $43,732

19.0% $29,155 $58,310 19.0% $14,577 $29,155 22.0% $43,732 $58,310

22.0% $58,310 $87,464 22.0% $29,155 $43,732 25.0% $58,310 $72,887

25.0% $87,464 $116,619 25.0% $43,732 $58,310 27.0% $72,887 $87,464

28.0% $116,619 $145,774 28.0% $58,310 $72,887 31.0% $87,464 $102,042

32.0% $145,774 $174,929 32.0% $72,887 $87,464 32.0% $102,042 $116,619

36.0% $174,929 $204,084 36.0% $87,464 $102,042 35.0% $116,619 $131,197

39.0% $204,084 $233,238 39.0% $102,042 $116,619 36.0% $131,197 $145,774

42.0% $233,238 $262,393 42.0% $116,619 $131,197 40.0% $145,774 $160,351

45.0% $262,393 $291,548 45.0% $131,197 $145,774 41.0% $160,351 $174,929

48.0% $291,548 $320,703 48.0% $145,774 $160,351 43.0% $174,929 $189,506

50.0% $320,703 $379,012 50.0% $160,351 $189,506 45.0% $189,506 $204,084

53.0% $379,012 $466,477 53.0% $189,506 $233,238 46.0% $204,084 $233,238

55.0% $466,477 $553,941 55.0% $233,238 $276,971 48.0% $233,238 $262,393

58.0% $553,941 $641,405 58.0% $276,971 $320,703 50.0% $262,393 $276,971

60.0% $641,405 $728,870 60.0% $320,703 $364,435 52.0% $276,971 $291,548

62.0% $728,870 $874,644 62.0% $364,435 $437,322 53.0% $291,548 $320,703

64.0% $874,644

$1,020,418

64.0% $437,322 $510,209 55.0% $320,703 $364,435

66.0% $1,020,418

$1,166,192

66.0% $510,209 $583,096 56.0% $364,435 $379,012

68.0% $1,166,192

$1,311,966

68.0% $583,096 $655,983 58.0% $379,012 $466,477

69.0% $1,311,966

$1,457,740

69.0% $655,983 $728,870 59.0% $466,477 $510,209

70.0% $1,457,740

70.0% $728,870 - 61.0% $510,209 $553,941

62.0% $553,941 $583,096

63.0% $583,096 $641,405

64.0% $641,405 $728,870

66.0% $728,870 $874,644

67.0% $874,644 $1,020,418

68.0% $1,020,418 $1,166,192

69.0%

$1,166,192

$1,311,966

70.0%

$1,311,966

Note: Last law to change rates was the Tax Reform Act of 1964.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1965

In Constant 2013 Dollars CPI: 31

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

16.0% $0 $7,406 16.0% $0 $3,703 16.0% $0 $7,406

16.5% $7,406 $14,813 16.5% $3,703 $7,406 Same as 17.5% $7,406 $14,813

17.5% $14,813 $22,219 17.5% $7,406 $11,109 Married Filing Separately 19.0% $14,813 $29,625

18.0% $22,219 $29,625 18.0% $11,109 $14,813 22.0% $29,625 $44,438

20.0% $29,625 $59,250 20.0% $14,813 $29,625 23.0% $44,438 $59,250

23.5% $59,250 $88,875 23.5% $29,625 $44,438 27.0% $59,250 $74,063

27.0% $88,875 $118,500 27.0% $44,438 $59,250 29.0% $74,063 $88,875

30.5% $118,500 $148,125 30.5% $59,250 $74,063 32.0% $88,875 $103,688

34.0% $148,125 $177,750 34.0% $74,063 $88,875 34.0% $103,688 $118,500

37.5% $177,750 $207,375 37.5% $88,875 $103,688 37.5% $118,500 $133,313

41.0% $207,375 $237,000 41.0% $103,688 $118,500 39.0% $133,313 $148,125

44.5% $237,000 $266,625 44.5% $118,500 $133,313 42.5% $148,125 $162,938

47.5% $266,625 $296,250 47.5% $133,313 $148,125 43.5% $162,938 $177,750

50.5% $296,250 $325,875 50.5% $148,125 $162,938 45.5% $177,750 $192,563

53.5% $325,875 $385,125 53.5% $162,938 $192,563 47.0% $192,563 $207,375

56.0% $385,125 $474,001 56.0% $192,563 $237,000 48.5% $207,375 $237,000

58.5% $474,001 $562,876 58.5% $237,000 $281,438 51.5% $237,000 $266,625

61.0% $562,876 $651,751 61.0% $281,438 $325,875 53.0% $266,625 $281,438

63.5% $651,751 $740,626 63.5% $325,875 $370,313 54.0% $281,438 $296,250

66.0% $740,626 $888,751 66.0% $370,313 $444,375 56.0% $296,250 $325,875

68.5% $888,751

$1,036,876

68.5% $444,375 $518,438 58.5% $325,875 $370,313

71.0% $1,036,876

$1,185,001

71.0% $518,438 $592,501 59.5% $370,313 $385,125

73.5% $1,185,001

$1,333,126

73.5% $592,501 $666,563 61.0% $385,125 $444,375

75.0% $1,333,126

$1,481,252

75.0% $666,563 $740,626 62.0% $444,375 $474,001

76.5% $1,481,252

$2,962,503

76.5% $740,626 $1,481,252 63.5% $474,001 $518,438

77.0% $2,962,503 - 77.0% $1,481,252 - 65.0% $518,438 $562,876

66.0% $562,876 $592,501

67.0% $592,501 $651,751

69.0% $651,751 $666,563

69.5% $666,563 $740,626

71.0% $740,626 $888,751

72.5% $888,751 $1,036,876

74.0%

$1,036,876

$1,185,001

75.0%

$1,185,001

$1,333,126

75.5%

$1,333,126

$1,481,252

77.0%

$1,481,252

Note: Last law to change rates was the Tax Reform Act of 1964.

1964

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 30.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $30,012 20.0% $0 $15,006 20.0% $0 $15,006

22.0% $30,012 $60,025 22.0% $15,006 $30,012 Same as 21.0% $15,006 $30,012

26.0% $60,025 $90,037 26.0% $30,012 $45,018 Married Filing Separately 24.0% $30,012 $45,018

30.0% $90,037 $120,049 30.0% $45,018 $60,025 26.0% $45,018 $60,025

34.0% $120,049 $150,061 34.0% $60,025 $75,031 30.0% $60,025 $75,031

38.0% $150,061 $180,074 38.0% $75,031 $90,037 32.0% $75,031 $90,037

43.0% $180,074 $210,086 43.0% $90,037 $105,043 36.0% $90,037 $105,043

47.0% $210,086 $240,098 47.0% $105,043 $120,049 39.0% $105,043 $120,049

50.0% $240,098 $270,111 50.0% $120,049 $135,055 42.0% $120,049 $135,055

53.0% $270,111 $300,123 53.0% $135,055 $150,061 43.0% $135,055 $150,061

56.0% $300,123 $330,135 56.0% $150,061 $165,068 47.0% $150,061 $165,068

59.0% $330,135 $390,160 59.0% $165,068 $195,080 49.0% $165,068 $180,074

62.0% $390,160 $480,197 62.0% $195,080 $240,098 52.0% $180,074 $210,086

65.0% $480,197 $570,233 65.0% $240,098 $285,117 54.0% $210,086 $240,098

69.0% $570,233 $660,270 69.0% $285,117 $330,135 58.0% $240,098 $285,117

72.0% $660,270 $750,307 72.0% $330,135 $375,154 62.0% $285,117 $330,135

75.0% $750,307 $900,369 75.0% $375,154 $450,184 66.0% $330,135 $375,154

78.0% $900,369

$1,050,430

78.0% $450,184 $525,215 68.0% $375,154 $450,184

81.0% $1,050,430

$1,200,492

81.0% $525,215 $600,246 71.0% $450,184 $525,215

84.0% $1,200,492

$1,350,553

84.0% $600,246 $675,276 74.0% $525,215 $600,246

87.0% $1,350,553

$1,500,614

87.0% $675,276 $750,307 76.0% $600,246 $675,276

89.0% $1,500,614

$2,250,922

89.0% $750,307 $1,125,461 80.0% $675,276 $750,307

90.0% $2,250,922

$3,001,229

90.0% $1,125,461 $1,500,614 83.0% $750,307 $1,125,461

91.0% $3,001,229 - 91.0% $1,500,614 - 87.0%

$1,125,461

$1,500,614

90.0%

$1,500,614

$2,250,922

91.0%

$2,250,922

Note: Last law to change rates was the Internal Revenue Code of 1954.

In Constant 2013 Dollars CPI: 30.2

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $30,410 20.0% $0 $15,205 20.0% $0 $15,205

22.0% $30,410 $60,820 22.0% $15,205 $30,410 Same as 21.0% $15,205 $30,410

26.0% $60,820 $91,229 26.0% $30,410 $45,615 Married Filing Separately 24.0% $30,410 $45,615

30.0% $91,229 $121,639 30.0% $45,615 $60,820 26.0% $45,615 $60,820

34.0% $121,639 $152,049 34.0% $60,820 $76,025 30.0% $60,820 $76,025

38.0% $152,049 $182,459 38.0% $76,025 $91,229 32.0% $76,025 $91,229

43.0% $182,459 $212,869 43.0% $91,229 $106,434 36.0% $91,229 $106,434

47.0% $212,869 $243,278 47.0% $106,434 $121,639 39.0% $106,434 $121,639

50.0% $243,278 $273,688 50.0% $121,639 $136,844 42.0% $121,639 $136,844

53.0% $273,688 $304,098 53.0% $136,844 $152,049 43.0% $136,844 $152,049

56.0% $304,098 $334,508 56.0% $152,049 $167,254 47.0% $152,049 $167,254

59.0% $334,508 $395,327 59.0% $167,254 $197,664 49.0% $167,254 $182,459

62.0% $395,327 $486,557 62.0% $197,664 $243,278 52.0% $182,459 $212,869

65.0% $486,557 $577,786 65.0% $243,278 $288,893 54.0% $212,869 $243,278

69.0% $577,786 $669,016 69.0% $288,893 $334,508 58.0% $243,278 $288,893

72.0% $669,016 $760,245 72.0% $334,508 $380,123 62.0% $288,893 $334,508

75.0% $760,245 $912,294 75.0% $380,123 $456,147 66.0% $334,508 $380,123

78.0% $912,294

$1,064,343

78.0% $456,147 $532,172 68.0% $380,123 $456,147

81.0% $1,064,343

$1,216,392

81.0% $532,172 $608,196 71.0% $456,147 $532,172

84.0% $1,216,392

$1,368,441

84.0% $608,196 $684,221 74.0% $532,172 $608,196

87.0% $1,368,441

$1,520,490

87.0% $684,221 $760,245 76.0% $608,196 $684,221

89.0% $1,520,490

$2,280,735

89.0% $760,245 $1,140,368 80.0% $684,221 $760,245

90.0% $2,280,735

$3,040,980

90.0% $1,140,368 $1,520,490 83.0% $760,245 $1,140,368

91.0% $3,040,980 - 91.0% $1,520,490 - 87.0%

$1,140,368

$1,520,490

90.0%

$1,520,490

$2,280,735

91.0%

$2,280,735

Note: Last law to change rates was the Internal Revenue Code of 1954.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1963

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1962

In Constant 2013 Dollars CPI: 29.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $30,715 20.0% $0 $15,357 20.0% $0 $15,357

22.0% $30,715 $61,430 22.0% $15,357 $30,715 Same as 21.0% $15,357 $30,715

26.0% $61,430 $92,145 26.0% $30,715 $46,072 Married Filing Separately 24.0% $30,715 $46,072

30.0% $92,145 $122,860 30.0% $46,072 $61,430 26.0% $46,072 $61,430

34.0% $122,860 $153,575 34.0% $61,430 $76,787 30.0% $61,430 $76,787

38.0% $153,575 $184,289 38.0% $76,787 $92,145 32.0% $76,787 $92,145

43.0% $184,289 $215,004 43.0% $92,145 $107,502 36.0% $92,145 $107,502

47.0% $215,004 $245,719 47.0% $107,502 $122,860 39.0% $107,502 $122,860

50.0% $245,719 $276,434 50.0% $122,860 $138,217 42.0% $122,860 $138,217

53.0% $276,434 $307,149 53.0% $138,217 $153,575 43.0% $138,217 $153,575

56.0% $307,149 $337,864 56.0% $153,575 $168,932 47.0% $153,575 $168,932

59.0% $337,864 $399,294 59.0% $168,932 $199,647 49.0% $168,932 $184,289

62.0% $399,294 $491,439 62.0% $199,647 $245,719 52.0% $184,289 $215,004

65.0% $491,439 $583,583 65.0% $245,719 $291,792 54.0% $215,004 $245,719

69.0% $583,583 $675,728 69.0% $291,792 $337,864 58.0% $245,719 $291,792

72.0% $675,728 $767,873 72.0% $337,864 $383,936 62.0% $291,792 $337,864

75.0% $767,873 $921,447 75.0% $383,936 $460,724 66.0% $337,864 $383,936

78.0% $921,447

$1,075,022

78.0% $460,724 $537,511 68.0% $383,936 $460,724

81.0% $1,075,022

$1,228,597

81.0% $537,511 $614,298 71.0% $460,724 $537,511

84.0% $1,228,597

$1,382,171

84.0% $614,298 $691,086 74.0% $537,511 $614,298

87.0% $1,382,171

$1,535,746

87.0% $691,086 $767,873 76.0% $614,298 $691,086

89.0% $1,535,746

$2,303,619

89.0% $767,873 $1,151,809 80.0% $691,086 $767,873

90.0% $2,303,619

$3,071,492

90.0% $1,151,809 $1,535,746 83.0% $767,873 $1,151,809

91.0% $3,071,492

91.0% $1,535,746 - 87.0%

$1,151,809

$1,535,746

90.0%

$1,535,746

$2,303,619

91.0%

$2,303,619

Note: Last law to change rates was the Internal Revenue Code of 1954.

In Constant 2013 Dollars CPI: 29.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $31,026 20.0% $0 $15,513 20.0% $0 $15,513

22.0% $31,026 $62,052 22.0% $15,513 $31,026 Same as 21.0% $15,513 $31,026

26.0% $62,052 $93,079 26.0% $31,026 $46,539 Married Filing Separately 24.0% $31,026 $46,539

30.0% $93,079 $124,105 30.0% $46,539 $62,052 26.0% $46,539 $62,052

34.0% $124,105 $155,131 34.0% $62,052 $77,566 30.0% $62,052 $77,566

38.0% $155,131 $186,157 38.0% $77,566 $93,079 32.0% $77,566 $93,079

43.0% $186,157 $217,184 43.0% $93,079 $108,592 36.0% $93,079 $108,592

47.0% $217,184 $248,210 47.0% $108,592 $124,105 39.0% $108,592 $124,105

50.0% $248,210 $279,236 50.0% $124,105 $139,618 42.0% $124,105 $139,618

53.0% $279,236 $310,262 53.0% $139,618 $155,131 43.0% $139,618 $155,131

56.0% $310,262 $341,288 56.0% $155,131 $170,644 47.0% $155,131 $170,644

59.0% $341,288 $403,341 59.0% $170,644 $201,670 49.0% $170,644 $186,157

62.0% $403,341 $496,419 62.0% $201,670 $248,210 52.0% $186,157 $217,184

65.0% $496,419 $589,498 65.0% $248,210 $294,749 54.0% $217,184 $248,210

69.0% $589,498 $682,577 69.0% $294,749 $341,288 58.0% $248,210 $294,749

72.0% $682,577 $775,655 72.0% $341,288 $387,828 62.0% $294,749 $341,288

75.0% $775,655 $930,786 75.0% $387,828 $465,393 66.0% $341,288 $387,828

78.0% $930,786

$1,085,918

78.0% $465,393 $542,959 68.0% $387,828 $465,393

81.0% $1,085,918

$1,241,049

81.0% $542,959 $620,524 71.0% $465,393 $542,959

84.0% $1,241,049

$1,396,180

84.0% $620,524 $698,090 74.0% $542,959 $620,524

87.0% $1,396,180

$1,551,311

87.0% $698,090 $775,655 76.0% $620,524 $698,090

89.0% $1,551,311

$2,326,966

89.0% $775,655 $1,163,483 80.0% $698,090 $775,655

90.0% $2,326,966

$3,102,622

90.0% $1,163,483 $1,551,311 83.0% $775,655 $1,163,483

91.0% $3,102,622

91.0% $1,551,311 - 87.0%

$1,163,483

$1,551,311

90.0%

$1,551,311

$2,326,966

91.0%

$2,326,966

Note: Last law to change rates was the Internal Revenue Code of 1954.

1960

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1961

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 29.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $31,559 20.0% $0 $15,780 20.0% $0 $15,780

22.0% $31,559 $63,119 22.0% $15,780 $31,559 Same as 21.0% $15,780 $31,559

26.0% $63,119 $94,678 26.0% $31,559 $47,339 Married Filing Separately 24.0% $31,559 $47,339

30.0% $94,678 $126,237 30.0% $47,339 $63,119 26.0% $47,339 $63,119

34.0% $126,237 $157,797 34.0% $63,119 $78,898 30.0% $63,119 $78,898

38.0% $157,797 $189,356 38.0% $78,898 $94,678 32.0% $78,898 $94,678

43.0% $189,356 $220,915 43.0% $94,678 $110,458 36.0% $94,678 $110,458

47.0% $220,915 $252,475 47.0% $110,458 $126,237 39.0% $110,458 $126,237

50.0% $252,475 $284,034 50.0% $126,237 $142,017 42.0% $126,237 $142,017

53.0% $284,034 $315,593 53.0% $142,017 $157,797 43.0% $142,017 $157,797

56.0% $315,593 $347,152 56.0% $157,797 $173,576 47.0% $157,797 $173,576

59.0% $347,152 $410,271 59.0% $173,576 $205,136 49.0% $173,576 $189,356

62.0% $410,271 $504,949 62.0% $205,136 $252,475 52.0% $189,356 $220,915

65.0% $504,949 $599,627 65.0% $252,475 $299,813 54.0% $220,915 $252,475

69.0% $599,627 $694,305 69.0% $299,813 $347,152 58.0% $252,475 $299,813

72.0% $694,305 $788,983 72.0% $347,152 $394,491 62.0% $299,813 $347,152

75.0% $788,983 $946,779 75.0% $394,491 $473,390 66.0% $347,152 $394,491

78.0% $946,779

$1,104,576

78.0% $473,390 $552,288 68.0% $394,491 $473,390

81.0% $1,104,576

$1,262,373

81.0% $552,288 $631,186 71.0% $473,390 $552,288

84.0% $1,262,373

$1,420,169

84.0% $631,186 $710,085 74.0% $552,288 $631,186

87.0% $1,420,169

$1,577,966

87.0% $710,085 $788,983 76.0% $631,186 $710,085

89.0% $1,577,966

$2,366,948

89.0% $788,983 $1,183,474 80.0% $710,085 $788,983

90.0% $2,366,948

$3,155,931

90.0% $1,183,474 $1,577,966 83.0% $788,983 $1,183,474

91.0% $3,155,931 - 91.0% $1,577,966 - 87.0%

$1,183,474

$1,577,966

90.0%

$1,577,966

$2,366,948

91.0%

$2,366,948

Note: Last law to change rates was the Internal Revenue Code of 1954.

In Constant 2013 Dollars CPI: 28.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $31,778 20.0% $0 $15,889 20.0% $0 $15,889

22.0% $31,778 $63,555 22.0% $15,889 $31,778 Same as 21.0% $15,889 $31,778

26.0% $63,555 $95,333 26.0% $31,778 $47,667 Married Filing Separately 24.0% $31,778 $47,667

30.0% $95,333 $127,111 30.0% $47,667 $63,555 26.0% $47,667 $63,555

34.0% $127,111 $158,889 34.0% $63,555 $79,444 30.0% $63,555 $79,444

38.0% $158,889 $190,666 38.0% $79,444 $95,333 32.0% $79,444 $95,333

43.0% $190,666 $222,444 43.0% $95,333 $111,222 36.0% $95,333 $111,222

47.0% $222,444 $254,222 47.0% $111,222 $127,111 39.0% $111,222 $127,111

50.0% $254,222 $285,999 50.0% $127,111 $143,000 42.0% $127,111 $143,000

53.0% $285,999 $317,777 53.0% $143,000 $158,889 43.0% $143,000 $158,889

56.0% $317,777 $349,555 56.0% $158,889 $174,777 47.0% $158,889 $174,777

59.0% $349,555 $413,110 59.0% $174,777 $206,555 49.0% $174,777 $190,666

62.0% $413,110 $508,443 62.0% $206,555 $254,222 52.0% $190,666 $222,444

65.0% $508,443 $603,777 65.0% $254,222 $301,888 54.0% $222,444 $254,222

69.0% $603,777 $699,110 69.0% $301,888 $349,555 58.0% $254,222 $301,888

72.0% $699,110 $794,443 72.0% $349,555 $397,221 62.0% $301,888 $349,555

75.0% $794,443 $953,331 75.0% $397,221 $476,666 66.0% $349,555 $397,221

78.0% $953,331

$1,112,220

78.0% $476,666 $556,110 68.0% $397,221 $476,666

81.0% $1,112,220

$1,271,109

81.0% $556,110 $635,554 71.0% $476,666 $556,110

84.0% $1,271,109

$1,429,997

84.0% $635,554 $714,999 74.0% $556,110 $635,554

87.0% $1,429,997

$1,588,886

87.0% $714,999 $794,443 76.0% $635,554 $714,999

89.0% $1,588,886

$2,383,329

89.0% $794,443 $1,191,664 80.0% $714,999 $794,443

90.0% $2,383,329

$3,177,772

90.0% $1,191,664 $1,588,886 83.0% $794,443 $1,191,664

91.0% $3,177,772 - 91.0% $1,588,886 - 87.0%

$1,191,664

$1,588,886

90.0%

$1,588,886

$2,383,329

91.0%

$2,383,329

Note: Last law to change rates was the Internal Revenue Code of 1954.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1958

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1959

In Constant 2013 Dollars CPI: 28.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $32,682 20.0% $0 $16,341 20.0% $0 $16,341

22.0% $32,682 $65,365 22.0% $16,341 $32,682 Same as 21.0% $16,341 $32,682

26.0% $65,365 $98,047 26.0% $32,682 $49,024 Married Filing Separately 24.0% $32,682 $49,024

30.0% $98,047 $130,730 30.0% $49,024 $65,365 26.0% $49,024 $65,365

34.0% $130,730 $163,412 34.0% $65,365 $81,706 30.0% $65,365 $81,706

38.0% $163,412 $196,095 38.0% $81,706 $98,047 32.0% $81,706 $98,047

43.0% $196,095 $228,777 43.0% $98,047 $114,388 36.0% $98,047 $114,388

47.0% $228,777 $261,459 47.0% $114,388 $130,730 39.0% $114,388 $130,730

50.0% $261,459 $294,142 50.0% $130,730 $147,071 42.0% $130,730 $147,071

53.0% $294,142 $326,824 53.0% $147,071 $163,412 43.0% $147,071 $163,412

56.0% $326,824 $359,507 56.0% $163,412 $179,753 47.0% $163,412 $179,753

59.0% $359,507 $424,871 59.0% $179,753 $212,436 49.0% $179,753 $196,095

62.0% $424,871 $522,919 62.0% $212,436 $261,459 52.0% $196,095 $228,777

65.0% $522,919 $620,966 65.0% $261,459 $310,483 54.0% $228,777 $261,459

69.0% $620,966 $719,013 69.0% $310,483 $359,507 58.0% $261,459 $310,483

72.0% $719,013 $817,060 72.0% $359,507 $408,530 62.0% $310,483 $359,507

75.0% $817,060 $980,473 75.0% $408,530 $490,236 66.0% $359,507 $408,530

78.0% $980,473

$1,143,885

78.0% $490,236 $571,942 68.0% $408,530 $490,236

81.0% $1,143,885

$1,307,297

81.0% $571,942 $653,648 71.0% $490,236 $571,942

84.0% $1,307,297

$1,470,709

84.0% $653,648 $735,354 74.0% $571,942 $653,648

87.0% $1,470,709

$1,634,121

87.0% $735,354 $817,060 76.0% $653,648 $735,354

89.0% $1,634,121

$2,451,181

89.0% $817,060 $1,225,591 80.0% $735,354 $817,060

90.0% $2,451,181

$3,268,242

90.0% $1,225,591 $1,634,121 83.0% $817,060 $1,225,591

91.0% $3,268,242 - 91.0% $1,634,121 - 87.0%

$1,225,591

$1,634,121

90.0%

$1,634,121

$2,451,181

91.0%

$2,451,181

Note: Last law to change rates was the Internal Revenue Code of 1954.

In Constant 2013 Dollars CPI: 27.2

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $33,764 20.0% $0 $16,882 20.0% $0 $16,882

22.0% $33,764 $67,528 22.0% $16,882 $33,764 Same as 21.0% $16,882 $33,764

26.0% $67,528 $101,291 26.0% $33,764 $50,646 Married Filing Separately 24.0% $33,764 $50,646

30.0% $101,291 $135,055 30.0% $50,646 $67,528 26.0% $50,646 $67,528

34.0% $135,055 $168,819 34.0% $67,528 $84,410 30.0% $67,528 $84,410

38.0% $168,819 $202,583 38.0% $84,410 $101,291 32.0% $84,410 $101,291

43.0% $202,583 $236,347 43.0% $101,291 $118,173 36.0% $101,291 $118,173

47.0% $236,347 $270,111 47.0% $118,173 $135,055 39.0% $118,173 $135,055

50.0% $270,111 $303,874 50.0% $135,055 $151,937 42.0% $135,055 $151,937

53.0% $303,874 $337,638 53.0% $151,937 $168,819 43.0% $151,937 $168,819

56.0% $337,638 $371,402 56.0% $168,819 $185,701 47.0% $168,819 $185,701

59.0% $371,402 $438,930 59.0% $185,701 $219,465 49.0% $185,701 $202,583

62.0% $438,930 $540,221 62.0% $219,465 $270,111 52.0% $202,583 $236,347

65.0% $540,221 $641,513 65.0% $270,111 $320,756 54.0% $236,347 $270,111

69.0% $641,513 $742,804 69.0% $320,756 $371,402 58.0% $270,111 $320,756

72.0% $742,804 $844,096 72.0% $371,402 $422,048 62.0% $320,756 $371,402

75.0% $844,096

$1,012,915

75.0% $422,048 $506,457 66.0% $371,402 $422,048

78.0% $1,012,915

$1,181,734

78.0% $506,457 $590,867 68.0% $422,048 $506,457

81.0% $1,181,734

$1,350,553

81.0% $590,867 $675,276 71.0% $506,457 $590,867

84.0% $1,350,553

$1,519,372

84.0% $675,276 $759,686 74.0% $590,867 $675,276

87.0% $1,519,372

$1,688,191

87.0% $759,686 $844,096 76.0% $675,276 $759,686

89.0% $1,688,191

$2,532,287

89.0% $844,096 $1,266,143 80.0% $759,686 $844,096

90.0% $2,532,287

$3,376,382

90.0% $1,266,143 $1,688,191 83.0% $844,096 $1,266,143

91.0% $3,376,382 - 91.0% $1,688,191 - 87.0%

$1,266,143

$1,688,191

90.0%

$1,688,191

$2,532,287

91.0%

$2,532,287

Note: Last law to change rates was the Internal Revenue Code of 1954.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1957

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1956

In Constant 2013 Dollars CPI: 26.8

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $34,268 20.0% $0 $17,134 20.0% $0 $17,134

22.0% $34,268 $68,536 22.0% $17,134 $34,268 Same as 21.0% $17,134 $34,268

26.0% $68,536 $102,803 26.0% $34,268 $51,402 Married Filing Separately 24.0% $34,268 $51,402

30.0% $102,803 $137,071 30.0% $51,402 $68,536 26.0% $51,402 $68,536

34.0% $137,071 $171,339 34.0% $68,536 $85,669 30.0% $68,536 $85,669

38.0% $171,339 $205,607 38.0% $85,669 $102,803 32.0% $85,669 $102,803

43.0% $205,607 $239,874 43.0% $102,803 $119,937 36.0% $102,803 $119,937

47.0% $239,874 $274,142 47.0% $119,937 $137,071 39.0% $119,937 $137,071

50.0% $274,142 $308,410 50.0% $137,071 $154,205 42.0% $137,071 $154,205

53.0% $308,410 $342,678 53.0% $154,205 $171,339 43.0% $154,205 $171,339

56.0% $342,678 $376,945 56.0% $171,339 $188,473 47.0% $171,339 $188,473

59.0% $376,945 $445,481 59.0% $188,473 $222,740 49.0% $188,473 $205,607

62.0% $445,481 $548,284 62.0% $222,740 $274,142 52.0% $205,607 $239,874

65.0% $548,284 $651,087 65.0% $274,142 $325,544 54.0% $239,874 $274,142

69.0% $651,087 $753,891 69.0% $325,544 $376,945 58.0% $274,142 $325,544

72.0% $753,891 $856,694 72.0% $376,945 $428,347 62.0% $325,544 $376,945

75.0% $856,694

$1,028,033

75.0% $428,347 $514,016 66.0% $376,945 $428,347

78.0% $1,028,033

$1,199,372

78.0% $514,016 $599,686 68.0% $428,347 $514,016

81.0% $1,199,372

$1,370,710

81.0% $599,686 $685,355 71.0% $514,016 $599,686

84.0% $1,370,710

$1,542,049

84.0% $685,355 $771,025 74.0% $599,686 $685,355

87.0% $1,542,049

$1,713,388

87.0% $771,025 $856,694 76.0% $685,355 $771,025

89.0% $1,713,388

$2,570,082

89.0% $856,694 $1,285,041 80.0% $771,025 $856,694

90.0% $2,570,082

$3,426,776

90.0% $1,285,041 $1,713,388 83.0% $856,694 $1,285,041

91.0% $3,426,776 - 91.0% $1,713,388 - 87.0%

$1,285,041

$1,713,388

90.0%

$1,713,388

$2,570,082

91.0%

$2,570,082

Note: Last law to change rates was the Internal Revenue Code of 1954.

In Constant 2013 Dollars CPI: 26.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $17,070 20.0% $0 $17,070

Applicable marginal tax rates 22.0% $17,070 $34,140 Same as 21.0% $17,070 $34,140

are determined by the bracket 26.0% $34,140 $51,211 Married Filing Separately 24.0% $34,140 $51,211

(Married Filing Separately) 30.0% $51,211 $68,281 26.0% $51,211 $68,281

corresponding to one-half of 34.0% $68,281 $85,351 30.0% $68,281 $85,351

taxable income. 38.0% $85,351 $102,421 32.0% $85,351 $102,421

43.0% $102,421 $119,491 36.0% $102,421 $119,491

47.0% $119,491 $136,561 39.0% $119,491 $136,561

50.0% $136,561 $153,632 42.0% $136,561 $153,632

53.0% $153,632 $170,702 43.0% $153,632 $170,702

56.0% $170,702 $187,772 47.0% $170,702 $187,772

59.0% $187,772 $221,912 49.0% $187,772 $204,842

62.0% $221,912 $273,123 52.0% $204,842 $238,983

65.0% $273,123 $324,334 54.0% $238,983 $273,123

69.0% $324,334 $375,544 58.0% $273,123 $324,334

72.0% $375,544 $426,755 62.0% $324,334 $375,544

75.0% $426,755 $512,106 66.0% $375,544 $426,755

78.0% $512,106 $597,457 68.0% $426,755 $512,106

81.0% $597,457 $682,807 71.0% $512,106 $597,457

84.0% $682,807 $768,158 74.0% $597,457 $682,807

87.0% $768,158 $853,509 76.0% $682,807 $768,158

89.0% $853,509 $1,280,264 80.0% $768,158 $853,509

90.0% $1,280,264 $1,707,019 83.0% $853,509 $1,280,264

91.0% $1,707,019 - 87.0%

$1,280,264

$1,707,019

90.0%

$1,707,019

$2,560,528

91.0%

$2,560,528

1954

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

Note: Last law to change rates was the Internal Revenue Code of 1954, under which the 3 percent normal tax and the surtax rates were combined in a single set of rates and the maximum

effective tax on net income was 87 percent of income.

1955

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 26.7

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

22.2% $0 $17,198 22.2% $0 $17,198

Applicable marginal tax rates 24.6% $17,198 $34,396 Same as 23.4% $17,198 $34,396

are determined by the bracket 29.0% $34,396 $51,594 Married Filing Separately 27.0% $34,396 $51,594

(Married Filing Separately) 34.0% $51,594 $68,792 29.0% $51,594 $68,792

corresponding to one-half of 38.0% $68,792 $85,990 34.0% $68,792 $85,990

taxable income. 42.0% $85,990 $103,188 35.0% $85,990 $103,188

48.0% $103,188 $120,386 41.0% $103,188 $120,386

53.0% $120,386 $137,584 44.0% $120,386 $137,584

56.0% $137,584 $154,782 47.0% $137,584 $154,782

59.0% $154,782 $171,981 48.0% $154,782 $171,981

62.0% $171,981 $189,179 52.0% $171,981 $189,179

66.0% $189,179 $223,575 54.0% $189,179 $206,377

67.0% $223,575 $275,169 57.0% $206,377 $240,773

68.0% $275,169 $326,763 60.0% $240,773 $275,169

72.0% $326,763 $378,357 63.0% $275,169 $326,763

75.0% $378,357 $429,951 66.0% $326,763 $378,357

77.0% $429,951 $515,942 71.0% $378,357 $429,951

80.0% $515,942 $601,932 72.0% $429,951 $515,942

83.0% $601,932 $687,922 73.0% $515,942 $601,932

85.0% $687,922 $773,912 77.0% $601,932 $687,922

88.0% $773,912 $859,903 79.0% $687,922 $773,912

90.0% $859,903 $1,289,854 81.0% $773,912 $859,903

91.0% $1,289,854 $1,719,805 85.0% $859,903 $1,289,854

92.0% $1,719,805 - 88.0%

$1,289,854

$1,719,805

91.0%

$1,719,805

$2,579,708

92.0%

$2,579,708

Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 88 percent. Last law to change rates was the Revenue Act of 1951.

1953

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 26.5

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

22.2% $0 $17,328 22.2% $0 $17,328

Applicable marginal tax rates 24.6% $17,328 $34,656 Same as 23.4% $17,328 $34,656

are determined by the bracket 29.0% $34,656 $51,984 Married Filing Separately 27.0% $34,656 $51,984

(Married Filing Separately) 34.0% $51,984 $69,311 29.0% $51,984 $69,311

corresponding to one-half of 38.0% $69,311 $86,639 34.0% $69,311 $86,639

taxable income. 42.0% $86,639 $103,967 35.0% $86,639 $103,967

48.0% $103,967 $121,295 41.0% $103,967 $121,295

53.0% $121,295 $138,623 44.0% $121,295 $138,623

56.0% $138,623 $155,951 47.0% $138,623 $155,951

59.0% $155,951 $173,278 48.0% $155,951 $173,278

62.0% $173,278 $190,606 52.0% $173,278 $190,606

66.0% $190,606 $225,262 54.0% $190,606 $207,934

67.0% $225,262 $277,246 57.0% $207,934 $242,590

68.0% $277,246 $329,229 60.0% $242,590 $277,246

72.0% $329,229 $381,213 63.0% $277,246 $329,229

75.0% $381,213 $433,196 66.0% $329,229 $381,213

77.0% $433,196 $519,835 71.0% $381,213 $433,196

80.0% $519,835 $606,475 72.0% $433,196 $519,835

83.0% $606,475 $693,114 73.0% $519,835 $606,475

85.0% $693,114 $779,753 77.0% $606,475 $693,114

88.0% $779,753 $866,392 79.0% $693,114 $779,753

90.0% $866,392 $1,299,589 81.0% $779,753 $866,392

91.0% $1,299,589 $1,732,785 85.0% $866,392 $1,299,589

92.0% $1,732,785 - 88.0%

$1,299,589

$1,732,785

91.0%

$1,732,785

$2,599,177

92.0%

$2,599,177

Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 88 percent. Last law to change rates was the Revenue Act of 1951.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1952

In Constant 2013 Dollars CPI: 26

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.4% $0 $17,661

Applicable marginal tax rates 22.4% $17,661 $35,322 Same as Same as

are determined by the bracket 27.0% $35,322 $52,983 Married Filing Separately Married Filing Separately

(Married Filing Separately) 30.0% $52,983 $70,644

corresponding to one-half of 35.0% $70,644 $88,305

taxable income. 39.0% $88,305 $105,966

43.0% $105,966 $123,628

48.0% $123,628 $141,289

51.0% $141,289 $158,950

54.0% $158,950 $176,611

57.0% $176,611 $194,272

60.0% $194,272 $229,594

63.0% $229,594 $282,577

66.0% $282,577 $335,560

69.0% $335,560 $388,544

73.0% $388,544 $441,527

75.0% $441,527 $529,832

78.0% $529,832 $618,138

82.0% $618,138 $706,443

84.0% $706,443 $794,748

87.0% $794,748 $883,054

89.0% $883,054 $1,324,581

90.0% $1,324,581 $1,766,108

91.0% $1,766,108 -

Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act of

1951.

1951

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 24.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $19,053

Applicable marginal tax rates 22.0% $19,053 $38,107 Same as Same as

are determined by the bracket 26.0% $38,107 $57,160 Married Filing Separately Married Filing Separately

(Married Filing Separately) 30.0% $57,160 $76,214

corresponding to one-half of 34.0% $76,214 $95,267

taxable income. 38.0% $95,267 $114,321

43.0% $114,321 $133,374

47.0% $133,374 $152,428

50.0% $152,428 $171,481

53.0% $171,481 $190,534

56.0% $190,534 $209,588

59.0% $209,588 $247,695

62.0% $247,695 $304,855

65.0% $304,855 $362,015

69.0% $362,015 $419,176

72.0% $419,176 $476,336

75.0% $476,336 $571,603

78.0% $571,603 $666,871

81.0% $666,871 $762,138

84.0% $762,138 $857,405

87.0% $857,405 $952,672

89.0% $952,672 $1,429,008

90.0% $1,429,008 $1,905,344

91.0% $1,905,344 -

Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Reductions for 1950 were 13 percent of total normal

tax and surtax up to $400, 9 percent of tax from $400 to $100,000, and 7.3 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1950.

1950

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 23.8

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $19,294

Applicable marginal tax rates 22.0% $19,294 $38,587 Same as Same as

are determined by the bracket 26.0% $38,587 $57,881 Married Filing Separately Married Filing Separately

(Married Filing Separately) 30.0% $57,881 $77,174

corresponding to one-half of 34.0% $77,174 $96,468

taxable income. 38.0% $96,468 $115,762

43.0% $115,762 $135,055

47.0% $135,055 $154,349

50.0% $154,349 $173,643

53.0% $173,643 $192,936

56.0% $192,936 $212,230

59.0% $212,230 $250,817

62.0% $250,817 $308,698

65.0% $308,698 $366,579

69.0% $366,579 $424,459

72.0% $424,459 $482,340

75.0% $482,340 $578,808

78.0% $578,808 $675,276

81.0% $675,276 $771,745

84.0% $771,745 $868,213

87.0% $868,213 $964,681

89.0% $964,681 $1,447,021

90.0% $1,447,021 $1,929,361

91.0% $1,929,361 -

Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1949 were 17 percent of total normal tax

and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1948.

1949

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 24.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $19,053

22.0% $19,053 $38,107 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

26.0% $38,107 $57,160 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

30.0% $57,160 $76,214

34.0% $76,214 $95,267

38.0% $95,267 $114,321

43.0% $114,321 $133,374

47.0% $133,374 $152,428

50.0% $152,428 $171,481

53.0% $171,481 $190,534

56.0% $190,534 $209,588

59.0% $209,588 $247,695

62.0% $247,695 $304,855

65.0% $304,855 $362,015

69.0% $362,015 $419,176

72.0% $419,176 $476,336

75.0% $476,336 $571,603

78.0% $571,603 $666,871

81.0% $666,871 $762,138

84.0% $762,138 $857,405

87.0% $857,405 $952,672

89.0% $952,672

$1,429,008

90.0% $1,429,008

$1,905,344

91.0% $1,905,344 -

Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1948 were 17 percent of total normal tax

and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1948 which allowed income-

splitting by married couples.

1948

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 22.3

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $20,591

22.0% $20,591 $41,183 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

26.0% $41,183 $61,774 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

30.0% $61,774 $82,366

34.0% $82,366 $102,957

38.0% $102,957 $123,548

43.0% $123,548 $144,140

47.0% $144,140 $164,731

50.0% $164,731 $185,323

53.0% $185,323 $205,914

56.0% $205,914 $226,505

59.0% $226,505 $267,688

62.0% $267,688 $329,462

65.0% $329,462 $391,236

69.0% $391,236 $453,011

72.0% $453,011 $514,785

75.0% $514,785 $617,742

78.0% $617,742 $720,699

81.0% $720,699 $823,656

84.0% $823,656 $926,613

87.0% $926,613

$1,029,570

89.0% $1,029,570

$1,544,354

90.0% $1,544,354

$2,059,139

91.0% $2,059,139 -

In Constant 2013 Dollars CPI: 19.5

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

20.0% $0 $23,548

22.0% $23,548 $47,096 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

26.0% $47,096 $70,644 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

30.0% $70,644 $94,192

34.0% $94,192 $117,741

38.0% $117,741 $141,289

43.0% $141,289 $164,837

47.0% $164,837 $188,385

50.0% $188,385 $211,933

53.0% $211,933 $235,481

56.0% $235,481 $259,029

59.0% $259,029 $306,125

62.0% $306,125 $376,770

65.0% $376,770 $447,414

69.0% $447,414 $518,058

72.0% $518,058 $588,703

75.0% $588,703 $706,443

78.0% $706,443 $824,184

81.0% $824,184 $941,924

84.0% $941,924

$1,059,665

87.0% $1,059,665

$1,177,405

89.0% $1,177,405

$1,766,108

90.0% $1,766,108

$2,354,810

91.0% $2,354,810 -

Note: Tax rates include normal tax of 3 percent plus applicable surtax. Tax liability according to these rates was reduced by 5 percent, and the maximum effective tax rate on net income was

85.5 percent. Last law to change rates was the Internal Revenue Code of 1945.

Note: Tax rates include normal tax of 3 percent plus applicable surtax. Tax liability according to these rates was reduced by 5 percent, and the maximum effective tax rate on net income was

85.5 percent. Last law to change rates was the Internal Revenue Code of 1945.

1946

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1947

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 18

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

23.0% $0 $25,510

25.0% $25,510 $51,021 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

29.0% $51,021 $76,531 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

33.0% $76,531 $102,042

37.0% $102,042 $127,552

41.0% $127,552 $153,063

46.0% $153,063 $178,573

50.0% $178,573 $204,084

53.0% $204,084 $229,594

56.0% $229,594 $255,104

59.0% $255,104 $280,615

62.0% $280,615 $331,636

65.0% $331,636 $408,167

68.0% $408,167 $484,698

72.0% $484,698 $561,230

75.0% $561,230 $637,761

78.0% $637,761 $765,313

81.0% $765,313 $892,866

84.0% $892,866

$1,020,418

87.0% $1,020,418

$1,147,970

90.0% $1,147,970

$1,275,522

92.0% $1,275,522

$1,913,283

93.0% $1,913,283

$2,551,044

94.0% $2,551,044

Note: Tax rates include normal tax of 3 percent plus applicable surtax. The maximum effective tax rate on net income was 90 percent. Last law to change rates was the Internal Revenue Code of

1945.

1945

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.6

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

23.0% $0 $26,090

25.0% $26,090 $52,180 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

29.0% $52,180 $78,271 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

33.0% $78,271 $104,361

37.0% $104,361 $130,451

41.0% $130,451 $156,541

46.0% $156,541 $182,632

50.0% $182,632 $208,722

53.0% $208,722 $234,812

56.0% $234,812 $260,902

59.0% $260,902 $286,993

62.0% $286,993 $339,173

65.0% $339,173 $417,444

68.0% $417,444 $495,714

72.0% $495,714 $573,985

75.0% $573,985 $652,256

78.0% $652,256 $782,707

81.0% $782,707 $913,158

84.0% $913,158

$1,043,609

87.0% $1,043,609

$1,174,060

90.0% $1,174,060

$1,304,511

92.0% $1,304,511

$1,956,767

93.0% $1,956,767

$2,609,023

94.0% $2,609,023 -

Note: Tax rates include normal tax of 3 percent plus applicable surtax. The maximum effective tax rate on net income was 90 percent. Last law to change rates was the Individual Income Tax Act

of 1944.

1944

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.3

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

19.0% $0 $26,543

22.0% $26,543 $53,085 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

26.0% $53,085 $79,628 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

30.0% $79,628 $106,171

34.0% $106,171 $132,713

38.0% $132,713 $159,256

42.0% $159,256 $185,799

46.0% $185,799 $212,341

49.0% $212,341 $238,884

52.0% $238,884 $265,427

55.0% $265,427 $291,969

58.0% $291,969 $345,055

61.0% $345,055 $424,683

64.0% $424,683 $504,311

67.0% $504,311 $583,938

69.0% $583,938 $663,566

72.0% $663,566 $796,280

75.0% $796,280 $928,993

78.0% $928,993

$1,061,706

81.0% $1,061,706

$1,194,420

83.0% $1,194,420

$1,327,133

85.0% $1,327,133

$1,990,699

87.0% $1,990,699

$2,654,266

88.0% $2,654,266 -

Note: Tax rates include normal tax of 6 percent plus applicable surtax. Victory tax of 5 percent of income in excess of $624 less credits of 25 percent of the tax for single persons, 40 percent for

married persons or heads of household, and 2 percent for each dependent. Last law to change rates was the Revenue Act of 1942.

1943

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 16.3

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

19.0% $0 $28,171

22.0% $28,171 $56,342 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

26.0% $56,342 $84,513 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

30.0% $84,513 $112,684

34.0% $112,684 $140,855

38.0% $140,855 $169,026

42.0% $169,026 $197,197

46.0% $197,197 $225,368

49.0% $225,368 $253,539

52.0% $253,539 $281,710

55.0% $281,710 $309,881

58.0% $309,881 $366,224

61.0% $366,224 $450,737

64.0% $450,737 $535,250

67.0% $535,250 $619,763

69.0% $619,763 $704,276

72.0% $704,276 $845,131

75.0% $845,131 $985,987

78.0% $985,987

$1,126,842

81.0% $1,126,842

$1,267,697

83.0% $1,267,697

$1,408,552

85.0% $1,408,552

$2,112,828

87.0% $2,112,828

$2,817,104

88.0% $2,817,104 -

Note: Tax rates include normal tax of 6 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1942.

1942

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 14.7

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

10.0% $0 $31,237

13.0% $31,237 $62,475 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

17.0% $62,475 $93,712 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

21.0% $93,712 $124,949

25.0% $124,949 $156,186

29.0% $156,186 $187,424

33.0% $187,424 $218,661

36.0% $218,661 $249,898

39.0% $249,898 $281,136

42.0% $281,136 $312,373

45.0% $312,373 $343,610

48.0% $343,610 $406,085

51.0% $406,085 $499,796

54.0% $499,796 $593,508

57.0% $593,508 $687,220

59.0% $687,220 $780,932

61.0% $780,932 $937,118

63.0% $937,118

$1,093,305

65.0% $1,093,305

$1,249,491

67.0% $1,249,491

$1,405,678

68.0% $1,405,678

$1,561,864

69.0% $1,561,864

$2,342,796

70.0% $2,342,796

$3,123,728

71.0% $3,123,728

$3,904,660

73.0% $3,904,660

$4,685,592

75.0% $4,685,592

$6,247,456

76.0% $6,247,456

$7,809,320

77.0% $7,809,320

$11,713,980

78.0%

$11,713,980

$15,618,639

79.0%

$15,618,639

$31,237,279

80.0%

$31,237,279

$78,093,197

81.0%

$78,093,197

Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1941.

1941

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 14

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $65,598

8.0% $65,598 $98,397 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

10.0% $98,397 $131,197 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

12.0% $131,197 $163,996

14.0% $163,996 $196,795

16.0% $196,795 $229,594

19.0% $229,594 $262,393

22.0% $262,393 $295,192

25.0% $295,192 $327,991

28.0% $327,991 $360,791

31.0% $360,791 $426,389

34.0% $426,389 $524,786

37.0% $524,786 $623,184

40.0% $623,184 $721,581

44.0% $721,581 $819,979

48.0% $819,979 $983,974

51.0% $983,974

$1,147,970

54.0% $1,147,970

$1,311,966

57.0% $1,311,966

$1,475,961

60.0% $1,475,961

$1,639,957

62.0% $1,639,957

$2,459,936

64.0% $2,459,936

$3,279,914

66.0% $3,279,914

$4,099,893

68.0% $4,099,893

$4,919,871

70.0% $4,919,871

$6,559,829

72.0% $6,559,829

$8,199,786

74.0% $8,199,786

$12,299,679

76.0%

$12,299,679 $16,399,571

77.0%

$16,399,571 $32,799,143

78.0%

$32,799,143 $81,997,857

79.0%

$81,997,857

Note: Tax rates include normal tax of 4 percent plus applicable surtax. Defense tax of 10 percent of normal tax and surtax (limited to 10 percent of excess of net income over sum of normal tax

and surtax). Last law to change rates was the Revenue Act of 1940.

1940 (a)

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 13.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $66,070

8.0% $66,070 $99,105 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $99,105 $132,140 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $132,140 $165,176

11.0% $165,176 $198,211

12.0% $198,211 $231,246

13.0% $231,246 $264,281

15.0% $264,281 $297,316

17.0% $297,316 $330,351

19.0% $330,351 $363,386

21.0% $363,386 $429,456

23.0% $429,456 $528,562

25.0% $528,562 $627,667

28.0% $627,667 $726,772

31.0% $726,772 $825,878

35.0% $825,878 $924,983

39.0% $924,983

$1,024,088

43.0% $1,024,088

$1,123,194

47.0% $1,123,194

$1,222,299

51.0% $1,222,299

$1,321,404

55.0% $1,321,404

$1,486,580

59.0% $1,486,580

$1,651,755

62.0% $1,651,755

$2,477,633

64.0% $2,477,633

$3,303,511

66.0% $3,303,511

$4,129,388

68.0% $4,129,388

$4,955,266

70.0% $4,955,266

$6,607,022

72.0% $6,607,022

$8,258,777

74.0% $8,258,777

$12,388,165

76.0%

$12,388,165 $16,517,554

77.0%

$16,517,554 $33,035,108

78.0%

$33,035,108 $82,587,770

79.0%

$82,587,770

Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938.

1939

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 14.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $65,133

8.0% $65,133 $97,700 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $97,700 $130,266 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $130,266 $162,833

11.0% $162,833 $195,399

12.0% $195,399 $227,966

13.0% $227,966 $260,532

15.0% $260,532 $293,099

17.0% $293,099 $325,665

19.0% $325,665 $358,232

21.0% $358,232 $423,365

23.0% $423,365 $521,064

25.0% $521,064 $618,764

28.0% $618,764 $716,464

31.0% $716,464 $814,163

35.0% $814,163 $911,863

39.0% $911,863

$1,009,562

43.0% $1,009,562

$1,107,262

47.0% $1,107,262

$1,204,961

51.0% $1,204,961

$1,302,661

55.0% $1,302,661

$1,465,494

59.0% $1,465,494

$1,628,326

62.0% $1,628,326

$2,442,489

64.0% $2,442,489

$3,256,652

66.0% $3,256,652

$4,070,816

68.0% $4,070,816

$4,884,979

70.0% $4,884,979

$6,513,305

72.0% $6,513,305

$8,141,631

74.0% $8,141,631

$12,212,447

76.0%

$12,212,447 $16,283,262

77.0%

$16,283,262 $32,566,525

78.0%

$32,566,525 $81,416,312

79.0%

$81,416,312

Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938.

1938

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 14.4

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rat

Over But Not Over Tax Rat

Over But Not Over

4.0% $0 $63,776

8.0% $63,776 $95,664 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $95,664 $127,552 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $127,552 $159,440

11.0% $159,440 $191,328

12.0% $191,328 $223,216

13.0% $223,216 $255,104

15.0% $255,104 $286,993

17.0% $286,993 $318,881

19.0% $318,881 $350,769

21.0% $350,769 $414,545

23.0% $414,545 $510,209

25.0% $510,209 $605,873

28.0% $605,873 $701,537

31.0% $701,537 $797,201

35.0% $797,201 $892,866

39.0% $892,866 $988,530

43.0% $988,530

$1,084,194

47.0% $1,084,194

$1,179,858

51.0% $1,179,858

$1,275,522

55.0% $1,275,522

$1,434,963

59.0% $1,434,963

$1,594,403

62.0% $1,594,403

$2,391,604

64.0% $2,391,604

$3,188,806

66.0% $3,188,806

$3,986,007

68.0% $3,986,007

$4,783,208

70.0% $4,783,208

$6,377,611

72.0% $6,377,611

$7,972,014

74.0% $7,972,014

$11,958,021

76.0%

$11,958,021 $15,944,028

77.0%

$15,944,028 $31,888,056

78.0%

$31,888,056 $79,720,139

79.0%

$79,720,139

Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1937

In Constant 2013 Dollars CPI: 13.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $66,070

8.0% $66,070 $99,105 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $99,105 $132,140 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $132,140 $165,176

11.0% $165,176 $198,211

12.0% $198,211 $231,246

13.0% $231,246 $264,281

15.0% $264,281 $297,316

17.0% $297,316 $330,351

19.0% $330,351 $363,386

21.0% $363,386 $429,456

23.0% $429,456 $528,562

25.0% $528,562 $627,667

28.0% $627,667 $726,772

31.0% $726,772 $825,878

35.0% $825,878 $924,983

39.0% $924,983

$1,024,088

43.0% $1,024,088

$1,123,194

47.0% $1,123,194

$1,222,299

51.0% $1,222,299

$1,321,404

55.0% $1,321,404

$1,486,580

59.0% $1,486,580

$1,651,755

62.0% $1,651,755

$2,477,633

64.0% $2,477,633

$3,303,511

66.0% $3,303,511

$4,129,388

68.0% $4,129,388

$4,955,266

70.0% $4,955,266

$6,607,022

72.0% $6,607,022

$8,258,777

74.0% $8,258,777

$12,388,165

76.0%

$12,388,165 $16,517,554

77.0%

$16,517,554 $33,035,108

78.0%

$33,035,108 $82,587,770

79.0%

$82,587,770

Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936.

1936

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 13.7

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $67,035

8.0% $67,035 $100,552 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $100,552 $134,069 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $134,069 $167,587

11.0% $167,587 $201,104

12.0% $201,104 $234,622

13.0% $234,622 $268,139

15.0% $268,139 $301,656

17.0% $301,656 $335,174

19.0% $335,174 $368,691

21.0% $368,691 $435,726

23.0% $435,726 $536,278

25.0% $536,278 $636,830

28.0% $636,830 $737,382

31.0% $737,382 $837,934

34.0% $837,934 $938,486

37.0% $938,486

$1,039,039

40.0% $1,039,039

$1,139,591

43.0% $1,139,591

$1,240,143

46.0% $1,240,143

$1,340,695

49.0% $1,340,695

$1,508,282

54.0% $1,508,282

$1,675,869

56.0% $1,675,869

$2,513,803

57.0% $2,513,803

$3,351,737

58.0% $3,351,737

$5,027,606

59.0% $5,027,606

$6,703,474

60.0% $6,703,474

$8,379,343

61.0% $8,379,343

$12,569,015

62.0%

$12,569,015 $16,758,686

63.0%

$16,758,686

Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934.

1935

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 13.4

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $68,536

8.0% $68,536 $102,803 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $102,803 $137,071 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $137,071 $171,339

11.0% $171,339 $205,607

12.0% $205,607 $239,874

13.0% $239,874 $274,142

15.0% $274,142 $308,410

17.0% $308,410 $342,678

19.0% $342,678 $376,945

21.0% $376,945 $445,481

23.0% $445,481 $548,284

25.0% $548,284 $651,087

28.0% $651,087 $753,891

31.0% $753,891 $856,694

34.0% $856,694 $959,497

37.0% $959,497

$1,062,301

40.0% $1,062,301

$1,165,104

43.0% $1,165,104

$1,267,907

46.0% $1,267,907

$1,370,710

49.0% $1,370,710

$1,542,049

54.0% $1,542,049

$1,713,388

56.0% $1,713,388

$2,570,082

57.0% $2,570,082

$3,426,776

58.0% $3,426,776

$5,140,164

59.0% $5,140,164

$6,853,552

60.0% $6,853,552

$8,566,940

61.0% $8,566,940

$12,850,410

62.0%

$12,850,410 $17,133,881

63.0%

$17,133,881

Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934.

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1934

In Constant 2013 Dollars CPI: 13

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $70,644

8.0% $70,644 $105,966 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $105,966 $176,611 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $176,611 $211,933

11.0% $211,933 $247,255

12.0% $247,255 $282,577

13.0% $282,577 $317,899

14.0% $317,899 $353,222

16.0% $353,222 $388,544

17.0% $388,544 $423,866

18.0% $423,866 $459,188

19.0% $459,188 $494,510

20.0% $494,510 $529,832

21.0% $529,832 $565,154

23.0% $565,154 $635,799

24.0% $635,799 $671,121

25.0% $671,121 $706,443

26.0% $706,443 $741,765

27.0% $741,765 $777,087

28.0% $777,087 $812,410

29.0% $812,410 $847,732

30.0% $847,732 $883,054

31.0% $883,054 $918,376

32.0% $918,376 $953,698

33.0% $953,698 $989,020

34.0% $989,020

$1,024,342

35.0% $1,024,342

$1,059,665

36.0% $1,059,665

$1,094,987

37.0% $1,094,987

$1,130,309

38.0% $1,130,309

$1,165,631

39.0% $1,165,631

$1,200,953

40.0% $1,200,953

$1,236,275

41.0% $1,236,275

$1,271,598

42.0% $1,271,598

$1,306,920

43.0% $1,306,920

$1,342,242

44.0% $1,342,242

$1,377,564

45.0% $1,377,564

$1,412,886

46.0% $1,412,886

$1,448,208

47.0% $1,448,208

$1,483,530

48.0% $1,483,530

$1,518,853

49.0% $1,518,853

$1,554,175

50.0% $1,554,175

$1,589,497

51.0% $1,589,497

$1,624,819

52.0% $1,624,819

$1,660,141

53.0% $1,660,141

$1,695,463

54.0% $1,695,463

$1,730,786

55.0% $1,730,786

$1,766,108

56.0% $1,766,108

$2,649,162

57.0% $2,649,162

$3,532,215

58.0% $3,532,215

$5,298,323

59.0% $5,298,323

$7,064,431

60.0% $7,064,431

$8,830,538

61.0% $8,830,538

$13,245,808

62.0%

$13,245,808 $17,661,077

63.0%

$17,661,077

Note: Tax rates include normal tax rates plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932.

1933

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 13.7

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $67,035

8.0% $67,035 $100,552 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $100,552 $167,587 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $167,587 $201,104

11.0% $201,104 $234,622

12.0% $234,622 $268,139

13.0% $268,139 $301,656

14.0% $301,656 $335,174

16.0% $335,174 $368,691

17.0% $368,691 $402,208

18.0% $402,208 $435,726

19.0% $435,726 $469,243

20.0% $469,243 $502,761

21.0% $502,761 $536,278

23.0% $536,278 $603,313

24.0% $603,313 $636,830

25.0% $636,830 $670,347

26.0% $670,347 $703,865

27.0% $703,865 $737,382

28.0% $737,382 $770,900

29.0% $770,900 $804,417

30.0% $804,417 $837,934

31.0% $837,934 $871,452

32.0% $871,452 $904,969

33.0% $904,969 $938,486

34.0% $938,486 $972,004

35.0% $972,004

$1,005,521

36.0% $1,005,521

$1,039,039

37.0% $1,039,039

$1,072,556

38.0% $1,072,556

$1,106,073

39.0% $1,106,073

$1,139,591

40.0% $1,139,591

$1,173,108

41.0% $1,173,108

$1,206,625

42.0% $1,206,625

$1,240,143

43.0% $1,240,143

$1,273,660

44.0% $1,273,660

$1,307,178

45.0% $1,307,178

$1,340,695

46.0% $1,340,695

$1,374,212

47.0% $1,374,212

$1,407,730

48.0% $1,407,730

$1,441,247

49.0% $1,441,247

$1,474,764

50.0% $1,474,764

$1,508,282

51.0% $1,508,282

$1,541,799

52.0% $1,541,799

$1,575,316

53.0% $1,575,316

$1,608,834

54.0% $1,608,834

$1,642,351

55.0% $1,642,351

$1,675,869

56.0% $1,675,869

$2,513,803

57.0% $2,513,803

$3,351,737

58.0% $3,351,737

$5,027,606

59.0% $5,027,606

$6,703,474

60.0% $6,703,474

$8,379,343

61.0% $8,379,343

$12,569,015

62.0%

$12,569,015 $16,758,686

63.0%

$16,758,686

Note: Tax rates include normal tax of 4 percent up to $4,000 of taxable and income and 8 percent over $4,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932.

1932

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 15.2

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rat

Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

1.5% $0 $60,419

3.0% $60,419 $120,839 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

5.0% $120,839 $151,049 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

6.0% $151,049 $211,468

7.0% $211,468 $241,678

8.0% $241,678 $271,888

9.0% $271,888 $302,097

10.0% $302,097 $332,307

11.0% $332,307 $362,517

12.0% $362,517 $422,936

13.0% $422,936 $483,356

14.0% $483,356 $543,775

15.0% $543,775 $604,195

16.0% $604,195 $664,614

17.0% $664,614 $725,034

18.0% $725,034 $785,453

19.0% $785,453 $845,873

20.0% $845,873 $906,292

21.0% $906,292 $966,712

22.0% $966,712

$1,057,341

23.0% $1,057,341

$1,208,389

24.0% $1,208,389

$1,510,487

25.0% $1,510,487 -

Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes.

Last law to change rates was the Revenue Act of 1928.

1931

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 16.7

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

1.5% $0 $54,993

3.0% $54,993 $109,985 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

5.0% $109,985 $137,481 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

6.0% $137,481 $192,474

7.0% $192,474 $219,970

8.0% $219,970 $247,467

9.0% $247,467 $274,963

10.0% $274,963 $302,459

11.0% $302,459 $329,955

12.0% $329,955 $384,948

13.0% $384,948 $439,941

14.0% $439,941 $494,933

15.0% $494,933 $549,926

16.0% $549,926 $604,918

17.0% $604,918 $659,911

18.0% $659,911 $714,903

19.0% $714,903 $769,896

20.0% $769,896 $824,889

21.0% $824,889 $879,881

22.0% $879,881 $962,370

23.0% $962,370

$1,099,851

24.0% $1,099,851

$1,374,814

25.0% $1,374,814 -

Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes.

Last law to change rates was the Revenue Act of 1928.

1930

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

1.5% $0 $53,706

3.0% $53,706 $107,412 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

5.0% $107,412 $134,265 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

6.0% $134,265 $187,972

7.0% $187,972 $214,825

8.0% $214,825 $241,678

9.0% $241,678 $268,531

10.0% $268,531 $295,384

11.0% $295,384 $322,237

12.0% $322,237 $375,943

13.0% $375,943 $429,650

14.0% $429,650 $483,356

15.0% $483,356 $537,062

16.0% $537,062 $590,768

17.0% $590,768 $644,474

18.0% $644,474 $698,181

19.0% $698,181 $751,887

20.0% $751,887 $805,593

21.0% $805,593 $859,299

22.0% $859,299 $939,858

23.0% $939,858

$1,074,124

24.0% $1,074,124

$1,342,655

25.0% $1,342,655 -

Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes.

Tax liability reduced by 1 percent by Joint Resolution of Congress, No. 133, approved by President Hoover on December 16, 1929. Last law to change rates was the Revenue Act of 1928.

1929

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

1.5% $0 $53,706

3.0% $53,706 $107,412 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

5.0% $107,412 $134,265 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

6.0% $134,265 $187,972

7.0% $187,972 $214,825

8.0% $214,825 $241,678

9.0% $241,678 $268,531

10.0% $268,531 $295,384

11.0% $295,384 $322,237

12.0% $322,237 $375,943

13.0% $375,943 $429,650

14.0% $429,650 $483,356

15.0% $483,356 $537,062

16.0% $537,062 $590,768

17.0% $590,768 $644,474

18.0% $644,474 $698,181

19.0% $698,181 $751,887

20.0% $751,887 $805,593

21.0% $805,593 $859,299

22.0% $859,299 $939,858

23.0% $939,858

$1,074,124

24.0% $1,074,124

$1,342,655

25.0% $1,342,655 -

Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes.

Last law to change rates was the Revenue Act of 1928.

1928

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.4

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

1.5% $0 $52,780

3.0% $52,780 $105,560 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

5.0% $105,560 $131,951 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

6.0% $131,951 $184,731

7.0% $184,731 $211,121

8.0% $211,121 $237,511

9.0% $237,511 $263,901

10.0% $263,901 $290,291

11.0% $290,291 $316,681

12.0% $316,681 $369,462

13.0% $369,462 $422,242

14.0% $422,242 $475,022

15.0% $475,022 $527,802

16.0% $527,802 $580,583

17.0% $580,583 $633,363

18.0% $633,363 $686,143

19.0% $686,143 $738,923

20.0% $738,923 $791,703

21.0% $791,703 $844,484

22.0% $844,484 $923,654

23.0% $923,654

$1,055,605

24.0% $1,055,605

$1,319,506

25.0% $1,319,506 -

Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes.

Last law to change rates was the Revenue Act of 1926.

1927

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.7

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

1.5% $0 $51,886

3.0% $51,886 $103,771 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

5.0% $103,771 $129,714 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

6.0% $129,714 $181,600

7.0% $181,600 $207,543

8.0% $207,543 $233,485

9.0% $233,485 $259,428

10.0% $259,428 $285,371

11.0% $285,371 $311,314

12.0% $311,314 $363,200

13.0% $363,200 $415,085

14.0% $415,085 $466,971

15.0% $466,971 $518,856

16.0% $518,856 $570,742

17.0% $570,742 $622,628

18.0% $622,628 $674,513

19.0% $674,513 $726,399

20.0% $726,399 $778,285

21.0% $778,285 $830,170

22.0% $830,170 $907,999

23.0% $907,999

$1,037,713

24.0% $1,037,713

$1,297,141

25.0% $1,297,141 -

Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes.

Last law to change rates was the Revenue Act of 1926.

1926

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.5

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

1.5% $0 $52,479

3.0% $52,479 $104,957 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

5.0% $104,957 $131,197 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

6.0% $131,197 $183,675

7.0% $183,675 $209,915

8.0% $209,915 $236,154

9.0% $236,154 $262,393

10.0% $262,393 $288,632

11.0% $288,632 $314,872

12.0% $314,872 $367,350

13.0% $367,350 $419,829

14.0% $419,829 $472,308

15.0% $472,308 $524,786

16.0% $524,786 $577,265

17.0% $577,265 $629,744

18.0% $629,744 $682,222

19.0% $682,222 $734,701

20.0% $734,701 $787,179

21.0% $787,179 $839,658

22.0% $839,658 $918,376

23.0% $918,376

$1,049,573

24.0% $1,049,573

$1,311,966

25.0% $1,311,966 -

Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes.

Last law to change rates was the Revenue Act of 1924.

1925

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

2.0% $0 $53,706

4.0% $53,706 $107,412 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

6.0% $107,412 $134,265 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

7.0% $134,265 $187,972

8.0% $187,972 $214,825

9.0% $214,825 $241,678

10.0% $241,678 $268,531

11.0% $268,531 $295,384

12.0% $295,384 $322,237

13.0% $322,237 $349,090

14.0% $349,090 $375,943

15.0% $375,943 $402,796

16.0% $402,796 $456,503

17.0% $456,503 $483,356

18.0% $483,356 $510,209

19.0% $510,209 $563,915

20.0% $563,915 $590,768

21.0% $590,768 $617,621

22.0% $617,621 $644,474

23.0% $644,474 $671,327

24.0% $671,327 $698,181

25.0% $698,181 $751,887

26.0% $751,887 $778,740

27.0% $778,740 $832,446

28.0% $832,446 $859,299

29.0% $859,299 $886,152

30.0% $886,152 $913,005

31.0% $913,005 $939,858

32.0% $939,858 $993,565

33.0% $993,565

$1,020,418

34.0% $1,020,418

$1,074,124

35.0% $1,074,124

$1,100,977

36.0% $1,100,977

$1,127,830

37.0% $1,127,830

$1,181,536

38.0% $1,181,536

$1,208,389

39.0% $1,208,389

$1,235,243

40.0% $1,235,243

$1,262,096

41.0% $1,262,096

$1,288,949

42.0% $1,288,949

$1,342,655

43.0% $1,342,655

$2,685,310

44.0% $2,685,310

$4,027,965

45.0% $4,027,965

$6,713,275

46.0% $6,713,275 -

Note: Tax rates include normal taxes of 2 percent on the first $4,000 of taxable income, 4 percent on the next $4,000, and 6 percent on taxable income over $8,000, plus applicable surtaxes.

Last law to change rates was the Revenue Act of 1924.

1924

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $53,706

8.0% $53,706 $80,559 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $80,559 $134,265 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $134,265 $161,119

11.0% $161,119 $187,972

12.0% $187,972 $214,825

13.0% $214,825 $241,678

14.0% $241,678 $268,531

16.0% $268,531 $295,384

17.0% $295,384 $322,237

18.0% $322,237 $349,090

19.0% $349,090 $375,943

20.0% $375,943 $402,796

21.0% $402,796 $429,650

23.0% $429,650 $483,356

24.0% $483,356 $510,209

25.0% $510,209 $537,062

26.0% $537,062 $563,915

27.0% $563,915 $590,768

28.0% $590,768 $617,621

29.0% $617,621 $644,474

30.0% $644,474 $671,327

31.0% $671,327 $698,181

32.0% $698,181 $725,034

33.0% $725,034 $751,887

34.0% $751,887 $778,740

35.0% $778,740 $805,593

36.0% $805,593 $832,446

37.0% $832,446 $859,299

38.0% $859,299 $886,152

39.0% $886,152 $913,005

40.0% $913,005 $939,858

41.0% $939,858 $966,712

42.0% $966,712 $993,565

43.0% $993,565

$1,020,418

44.0% $1,020,418

$1,047,271

45.0% $1,047,271

$1,074,124

46.0% $1,074,124

$1,100,977

47.0% $1,100,977

$1,127,830

48.0% $1,127,830

$1,154,683

49.0% $1,154,683

$1,181,536

50.0% $1,181,536

$1,208,389

51.0% $1,208,389

$1,235,243

52.0% $1,235,243

$1,262,096

53.0% $1,262,096

$1,288,949

54.0% $1,288,949

$1,315,802

55.0% $1,315,802

$1,342,655

56.0% $1,342,655

$2,013,982

57.0% $2,013,982

$2,685,310

58.0% $2,685,310 -

Note: Tax rates include normal tax plus applicable surtaxes. Tax for 1923 was reduced 25 percent by credit or refund under the Revenue Act of 1924, so the IRS reports the top and bottom rates

as 3% and 43.5% at http://www.irs.gov/pub/irs-soi/02inpetr.pdf. Last law to change rates was the Revenue Act of 1921.

1923

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 16.8

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $54,665

8.0% $54,665 $81,998 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $81,998 $136,663 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $136,663 $163,996

11.0% $163,996 $191,328

12.0% $191,328 $218,661

13.0% $218,661 $245,994

14.0% $245,994 $273,326

16.0% $273,326 $300,659

17.0% $300,659 $327,991

18.0% $327,991 $355,324

19.0% $355,324 $382,657

20.0% $382,657 $409,989

21.0% $409,989 $437,322

23.0% $437,322 $491,987

24.0% $491,987 $519,320

25.0% $519,320 $546,652

26.0% $546,652 $573,985

27.0% $573,985 $601,318

28.0% $601,318 $628,650

29.0% $628,650 $655,983

30.0% $655,983 $683,315

31.0% $683,315 $710,648

32.0% $710,648 $737,981

33.0% $737,981 $765,313

34.0% $765,313 $792,646

35.0% $792,646 $819,979

36.0% $819,979 $847,311

37.0% $847,311 $874,644

38.0% $874,644 $901,976

39.0% $901,976 $929,309

40.0% $929,309 $956,642

41.0% $956,642 $983,974

42.0% $983,974

$1,011,307

43.0% $1,011,307

$1,038,640

44.0% $1,038,640

$1,065,972

45.0% $1,065,972

$1,093,305

46.0% $1,093,305

$1,120,637

47.0% $1,120,637

$1,147,970

48.0% $1,147,970

$1,175,303

49.0% $1,175,303

$1,202,635

50.0% $1,202,635

$1,229,968

51.0% $1,229,968

$1,257,300

52.0% $1,257,300

$1,284,633

53.0% $1,284,633

$1,311,966

54.0% $1,311,966

$1,339,298

55.0% $1,339,298

$1,366,631

56.0% $1,366,631

$2,049,946

57.0% $2,049,946

$2,733,262

58.0% $2,733,262 -

Note: Tax rates include normal taxes of 4 percent on the first $4,000 of taxable income and 8 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the

Revenue Act of 1921.

1922

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $51,306

8.0% $51,306 $64,132 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $64,132 $76,959 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $76,959 $102,612

11.0% $102,612 $128,265

12.0% $128,265 $153,918

13.0% $153,918 $179,571

14.0% $179,571 $205,224

15.0% $205,224 $230,877

16.0% $230,877 $256,530

17.0% $256,530 $282,183

18.0% $282,183 $307,836

19.0% $307,836 $333,488

20.0% $333,488 $359,141

21.0% $359,141 $384,794

22.0% $384,794 $410,447

23.0% $410,447 $436,100

24.0% $436,100 $461,753

25.0% $461,753 $487,406

26.0% $487,406 $513,059

27.0% $513,059 $538,712

28.0% $538,712 $564,365

29.0% $564,365 $590,018

30.0% $590,018 $615,671

31.0% $615,671 $641,324

32.0% $641,324 $666,977

33.0% $666,977 $692,630

34.0% $692,630 $718,283

35.0% $718,283 $743,936

36.0% $743,936 $769,589

37.0% $769,589 $795,242

38.0% $795,242 $820,895

39.0% $820,895 $846,548

40.0% $846,548 $872,201

41.0% $872,201 $897,854

42.0% $897,854 $923,507

43.0% $923,507 $949,160

44.0% $949,160 $974,813

45.0% $974,813

$1,000,465

46.0% $1,000,465

$1,026,118

47.0% $1,026,118

$1,051,771

48.0% $1,051,771

$1,077,424

49.0% $1,077,424

$1,103,077

50.0% $1,103,077

$1,128,730

51.0% $1,128,730

$1,154,383

52.0% $1,154,383

$1,180,036

53.0% $1,180,036

$1,205,689

54.0% $1,205,689

$1,231,342

55.0% $1,231,342

$1,256,995

56.0% $1,256,995

$1,282,648

60.0% $1,282,648

$1,923,972

64.0% $1,923,972

$2,565,296

68.0% $2,565,296

$3,847,944

71.0% $3,847,944

$6,413,240

72.0% $6,413,240

$12,826,480

73.0%

$12,826,480

Note: Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921.

1921

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 20

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $45,919

8.0% $45,919 $57,399 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $57,399 $68,878 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $68,878 $91,838

11.0% $91,838 $114,797

12.0% $114,797 $137,756

13.0% $137,756 $160,716

14.0% $160,716 $183,675

15.0% $183,675 $206,635

16.0% $206,635 $229,594

17.0% $229,594 $252,553

18.0% $252,553 $275,513

19.0% $275,513 $298,472

20.0% $298,472 $321,432

21.0% $321,432 $344,391

22.0% $344,391 $367,350

23.0% $367,350 $390,310

24.0% $390,310 $413,269

25.0% $413,269 $436,229

26.0% $436,229 $459,188

27.0% $459,188 $482,147

28.0% $482,147 $505,107

29.0% $505,107 $528,066

30.0% $528,066 $551,026

31.0% $551,026 $573,985

32.0% $573,985 $596,944

33.0% $596,944 $619,904

34.0% $619,904 $642,863

35.0% $642,863 $665,823

36.0% $665,823 $688,782

37.0% $688,782 $711,741

38.0% $711,741 $734,701

39.0% $734,701 $757,660

40.0% $757,660 $780,620

41.0% $780,620 $803,579

42.0% $803,579 $826,538

43.0% $826,538 $849,498

44.0% $849,498 $872,457

45.0% $872,457 $895,417

46.0% $895,417 $918,376

47.0% $918,376 $941,335

48.0% $941,335 $964,295

49.0% $964,295 $987,254

50.0% $987,254

$1,010,214

51.0% $1,010,214

$1,033,173

52.0% $1,033,173

$1,056,132

53.0% $1,056,132

$1,079,092

54.0% $1,079,092

$1,102,051

55.0% $1,102,051

$1,125,011

56.0% $1,125,011

$1,147,970

60.0% $1,147,970

$1,721,955

64.0% $1,721,955

$2,295,940

68.0% $2,295,940

$3,443,910

71.0% $3,443,910

$5,739,850

72.0% $5,739,850

$11,479,700

73.0%

$11,479,700

Note: Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1918.

1920

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 17.3

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

4.0% $0 $53,085

8.0% $53,085 $66,357 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

9.0% $66,357 $79,628 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

10.0% $79,628 $106,171

11.0% $106,171 $132,713

12.0% $132,713 $159,256

13.0% $159,256 $185,799

14.0% $185,799 $212,341

15.0% $212,341 $238,884

16.0% $238,884 $265,427

17.0% $265,427 $291,969

18.0% $291,969 $318,512

19.0% $318,512 $345,055

20.0% $345,055 $371,597

21.0% $371,597 $398,140

22.0% $398,140 $424,683

23.0% $424,683 $451,225

24.0% $451,225 $477,768

25.0% $477,768 $504,311

26.0% $504,311 $530,853

27.0% $530,853 $557,396

28.0% $557,396 $583,938

29.0% $583,938 $610,481

30.0% $610,481 $637,024

31.0% $637,024 $663,566

32.0% $663,566 $690,109

33.0% $690,109 $716,652

34.0% $716,652 $743,194

35.0% $743,194 $769,737

36.0% $769,737 $796,280

37.0% $796,280 $822,822

38.0% $822,822 $849,365

39.0% $849,365 $875,908

40.0% $875,908 $902,450

41.0% $902,450 $928,993

42.0% $928,993 $955,536

43.0% $955,536 $982,078

44.0% $982,078

$1,008,621

45.0% $1,008,621

$1,035,164

46.0% $1,035,164

$1,061,706

47.0% $1,061,706

$1,088,249

48.0% $1,088,249

$1,114,792

49.0% $1,114,792

$1,141,334

50.0% $1,141,334

$1,167,877

51.0% $1,167,877

$1,194,420

52.0% $1,194,420

$1,220,962

53.0% $1,220,962

$1,247,505

54.0% $1,247,505

$1,274,048

55.0% $1,274,048

$1,300,590

56.0% $1,300,590

$1,327,133

60.0% $1,327,133

$1,990,699

64.0% $1,990,699

$2,654,266

68.0% $2,654,266

$3,981,399

71.0% $3,981,399

$6,635,665

72.0% $6,635,665

$13,271,329

73.0%

$13,271,329

Note: Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1918.

1919

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 15.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

6.0% $0 $60,820

12.0% $60,820 $76,025 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

13.0% $76,025 $91,229 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

14.0% $91,229 $121,639

15.0% $121,639 $152,049

16.0% $152,049 $182,459

17.0% $182,459 $212,869

18.0% $212,869 $243,278

19.0% $243,278 $273,688

20.0% $273,688 $304,098

21.0% $304,098 $334,508

22.0% $334,508 $364,918

23.0% $364,918 $395,327

24.0% $395,327 $425,737

25.0% $425,737 $456,147

26.0% $456,147 $486,557

27.0% $486,557 $516,967

28.0% $516,967 $547,376

29.0% $547,376 $577,786

30.0% $577,786 $608,196

31.0% $608,196 $638,606

32.0% $638,606 $669,016

33.0% $669,016 $699,425

34.0% $699,425 $729,835

35.0% $729,835 $760,245

36.0% $760,245 $790,655

37.0% $790,655 $821,065

38.0% $821,065 $851,474

39.0% $851,474 $881,884

40.0% $881,884 $912,294

41.0% $912,294 $942,704

42.0% $942,704 $973,114

43.0% $973,114

$1,003,523

44.0% $1,003,523

$1,033,933

45.0% $1,033,933

$1,064,343

46.0% $1,064,343

$1,094,753

47.0% $1,094,753

$1,125,163

48.0% $1,125,163

$1,155,572

49.0% $1,155,572

$1,185,982

50.0% $1,185,982

$1,216,392

51.0% $1,216,392

$1,246,802

52.0% $1,246,802

$1,277,212

53.0% $1,277,212

$1,307,621

54.0% $1,307,621

$1,338,031

55.0% $1,338,031

$1,368,441

56.0% $1,368,441

$1,398,851

57.0% $1,398,851

$1,429,261

58.0% $1,429,261

$1,459,670

59.0% $1,459,670

$1,490,080

60.0% $1,490,080

$1,520,490

64.0% $1,520,490

$2,280,735

68.0% $2,280,735

$3,040,980

72.0% $3,040,980

$4,561,470

75.0% $4,561,470

$7,602,450

76.0% $7,602,450

$15,204,901

77.0%

$15,204,901

Note: Tax rates include normal taxes of 6 percent (first $4,000 of taxable income) and 12 percent (all taxable income over $4,000) plus applicable surtaxes. Last law to change rates was the

Revenue Act of 1918.

1918

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 12.8

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

2.0% $0 $35,874

4.0% $35,874 $89,685 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

5.0% $89,685 $134,528 apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

6.0% $134,528 $179,370

7.0% $179,370 $224,213

8.0% $224,213 $269,055

9.0% $269,055 $358,741

12.0% $358,741 $717,481

16.0% $717,481

$1,076,222

21.0% $1,076,222

$1,434,963

26.0% $1,434,963

$1,793,703

31.0% $1,793,703

$2,690,555

35.0% $2,690,555

$3,587,406

41.0% $3,587,406

$4,484,258

46.0% $4,484,258

$5,381,109

50.0% $5,381,109

$8,968,516

54.0% $8,968,516

$13,452,773

59.0%

$13,452,773 $17,937,031

65.0%

$17,937,031 $26,905,547

66.0%

$26,905,547 $35,874,063

67.0%

$35,874,063

In Constant 2013 Dollars CPI: 10.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

2.0% $0 $421,273

3.0% $421,273 $842,547 Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

4.0% $842,547

$1,263,820

apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

5.0% $1,263,820

$1,685,094

6.0% $1,685,094

$2,106,367

7.0% $2,106,367

$3,159,550

8.0% $3,159,550

$4,212,734

9.0% $4,212,734

$5,265,917

10.0% $5,265,917

$6,319,101

11.0% $6,319,101

$10,531,835

12.0%

$10,531,835 $21,063,670

13.0%

$21,063,670 $31,595,505

14.0%

$31,595,505 $42,127,339

15.0%

$42,127,339

Note: Tax rates include normal tax of 2 percent plus applicable surtaxes. Last law to change rates was the Revenue Act of 1916.

Note: Tax rates include normal taxes of 2 percent (first $2,000 of taxable income) and 4 percent (all taxable income over $2,000) plus applicable surtaxes. Last law to change rates was the

Revenue Act of 1917.

1916

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1917

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

In Constant 2013 Dollars CPI: 10.1

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

1.0% $0 $454,642

2.0% $454,642

$1,136,604

Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

3.0% $1,136,604

$1,704,906

apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

4.0% $1,704,906

$2,273,208

5.0% $2,273,208

$5,683,020

6.0% $5,683,020

$11,366,040

7.0%

$11,366,040

In Constant 2013 Dollars CPI: 10

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

1.0% $0 $459,188

2.0% $459,188

$1,147,970

Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

3.0% $1,147,970

$1,721,955

apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

4.0% $1,721,955

$2,295,940

5.0% $2,295,940

$5,739,850

6.0% $5,739,850

$11,479,700

7.0%

$11,479,700

In Constant 2013 Dollars CPI: 9.9

Married Filing Jointly Married Filing Separately Single Head of Household

Marginal Marginal Marginal Marginal

Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over

1.0% $0 $463,826

2.0% $463,826

$1,159,566

Listed tax rates and brackets Listed tax rates and brackets Listed tax rates and brackets

3.0% $1,159,566

$1,739,348

apply to all taxpayers. apply to all taxpayers. apply to all taxpayers.

4.0% $1,739,348

$2,319,131

5.0% $2,319,131

$5,797,828

6.0% $5,797,828

$11,595,657

7.0%

$11,595,657

Note: Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913 which was levied on income earned during the last 10

months of 1913.

Note: Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.

1913

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

Note: Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.

1914

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

1915

Tax Brackets Tax Brackets Tax Brackets Tax Brackets

www.taxfoundation.org

Tax Foundation

Fed_individual_rate_history_nominal_adjusted 2013_0523 178112 Fed Individual Rate History Adjusted

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