Historical Income Tax Rates and Brackets, 1862-2021

Historical Income TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Rates

Historical U.S. Federal Individual Income Tax Rates and Brackets

In Nominal Dollars, Income Years 1862-2021

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

2020	10.0%	>	$0.00	10.0%	>	$0.00	10.0%	>	$0.00	10.0%	>	$0.00	Last law to change rates was the Tax Cuts and Jobs Act of 2017.
2020	12.0%	>	$19,750	12.0%	>	$9,875	12.0%	>	$9,875	12.0%	>	$14,100
2020	22.0%	>	$80,250	22.0%	>	$40,125	22.0%	>	$40,125	22.0%	>	$53,700
2020	24.0%	>	$171,050	24.0%	>	$85,525	24.0%	>	$85,525	24.0%	>	$85,500
2020	32.0%	>	$326,600	32.0%	>	$163,300	32.0%	>	$163,300	32.0%	>	$163,300
2020	35.0%	>	$414,700	35.0%	>	$207,350	35.0%	>	$207,350	35.0%	>	$207,350
2020	37.0%	>	$622,050	37.0%	>	$311,025	37.0%	>	$518,400	37.0%	>	$518,400

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

2018	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	10.0%	>	$0	Last law to change rates was the Tax Cuts and Jobs Act of 2017.
2018	12.0%	>	$19,050	12.0%	>	$9,525	12.0%	>	$9,525	12.0%	>	$13,600
2018	22.0%	>	$77,400	22.0%	>	$38,700	22.0%	>	$38,700	22.0%	>	$51,800
2018	24.0%	>	$165,000	24.0%	>	$82,500	24.0%	>	$82,500	24.0%	>	$82,500
2018	32.0%	>	$315,000	32.0%	>	$157,500	32.0%	>	$157,500	32.0%	>	$157,500
2018	35.0%	>	$400,000	35.0%	>	$200,000	35.0%	>	$200,000	35.0%	>	$200,000
2018	37.0%	>	$600,000	37.0%	>	$300,000	37.0%	>	$500,000	37.0%	>	$500,000

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1999	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	15.0%	>	$0	Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
1999	28.0%	>	$43,050	28.0%	>	$21,525	28.0%	>	$25,750	28.0%	>	$34,550
1999	31.0%	>	$104,050	31.0%	>	$52,025	31.0%	>	$62,450	31.0%	>	$89,150
1999	36.0%	>	$158,550	36.0%	>	$79,275	36.0%	>	$130,250	36.0%	>	$144,400
1999	39.6%	>	$283,150	39.6%	>	$141,575	39.6%	>	$283,150	39.6%	>	$283,150

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1912	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1911	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1910	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1909	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1908	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1907	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1906	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1905	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1904	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1903	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1902	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1901	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1900	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1899	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1898	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1897	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1896	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
1895	No income tax												Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.

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

1893	No income tax												Last law to change rates was the Revenue Act of 1873.
1892	No income tax												Last law to change rates was the Revenue Act of 1873.
1891	No income tax												Last law to change rates was the Revenue Act of 1873.
1890	No income tax												Last law to change rates was the Revenue Act of 1873.
1889	No income tax												Last law to change rates was the Revenue Act of 1873.
1888	No income tax												Last law to change rates was the Revenue Act of 1873.
1887	No income tax												Last law to change rates was the Revenue Act of 1873.
1886	No income tax												Last law to change rates was the Revenue Act of 1873.
1885	No income tax												Last law to change rates was the Revenue Act of 1873.
1884	No income tax												Last law to change rates was the Revenue Act of 1873.
1883	No income tax												Last law to change rates was the Revenue Act of 1873.
1882	No income tax												Last law to change rates was the Revenue Act of 1873.
1881	No income tax												Last law to change rates was the Revenue Act of 1873.
1880	No income tax												Last law to change rates was the Revenue Act of 1873.
1879	No income tax												Last law to change rates was the Revenue Act of 1873.
1878	No income tax												Last law to change rates was the Revenue Act of 1873.
1877	No income tax												Last law to change rates was the Revenue Act of 1873.
1876	No income tax												Last law to change rates was the Revenue Act of 1873.
1875	No income tax												Last law to change rates was the Revenue Act of 1873.
1874	No income tax												Last law to change rates was the Revenue Act of 1873.
1873	No income tax												Last law to change rates was the Revenue Act of 1873.

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

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

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

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

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

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

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

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

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

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

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

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Historical U.S. Federal Individual Income Tax Rates & Brackets, 1862-2021

Historical Income TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Rates

Historical U.S. Federal Individual Income Tax Rates and Brackets

In Nominal Dollars, Income Years 1862-2021

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