mehaniq41, Adobe Stock
August 24, 2021

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

ReportDownload PDF

Historical U.S. Federal Individual Income Tax Rates and Brackets
In Nominal Dollars,  Income Years 1862-2021
  Married Filing Jointly Married Filing Separately Single Filer Head of Household Notes:
Year Rates   Brackets Rates   Brackets Rates   Brackets Rates   Brackets
2021 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Tax Cuts and Jobs Act of 2017.
  12.0% > $19,900 12.0% > $9,950 12.0% > $9,950 12.0% > $14,200  
  22.0% > $81,050 22.0% > $40,525 22.0% > $40,525 22.0% > $54,200  
  24.0% > $172,750 24.0% > $86,375 24.0% > $86,375 24.0% > $86,350  
  32.0% > $329,850 32.0% > $164,925 32.0% > $164,925 32.0% > $164,900  
  35.0% > $418,850 35.0% > $209,425 35.0% > $209,425 35.0% > $209,400  
  37.0% > $628,301 37.0% > $523,600 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.
  12.0% > $19,750 12.0% > $9,875 12.0% > $9,875 12.0% > $14,100  
  22.0% > $80,250 22.0% > $40,125 22.0% > $40,125 22.0% > $53,700  
  24.0% > $171,050 24.0% > $85,525 24.0% > $85,525 24.0% > $85,500  
  32.0% > $326,600 32.0% > $163,300 32.0% > $163,300 32.0% > $163,300  
  35.0% > $414,700 35.0% > $207,350 35.0% > $207,350 35.0% > $207,350  
  37.0% > $622,050 37.0% > $518,400 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.
  12.0% > $19,400 12.0% > $9,700 12.0% > $9,700 12.0% > $9,700  
  22.0% > $78,950 22.0% > $39,475 22.0% > $39,475 22.0% > $52,850  
  24.0% > $168,400 24.0% > $84,200 24.0% > $84,200 24.0% > $84,200  
  32.0% > $321,450 32.0% > $160,725 32.0% > $160,725 32.0% > $160,700  
  35.0% > $408,200 35.0% > $204,100 35.0% > $204,100 35.0% > $204,100  
  37.0% > $612,350 37.0% > $510,300 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.
  12.0% > $19,050 12.0% > $9,525 12.0% > $9,525 12.0% > $13,600  
  22.0% > $77,400 22.0% > $38,700 22.0% > $38,700 22.0% > $51,800  
  24.0% > $165,000 24.0% > $82,500 24.0% > $82,500 24.0% > $82,500  
  32.0% > $315,000 32.0% > $157,500 32.0% > $157,500 32.0% > $157,500  
  35.0% > $400,000 35.0% > $200,000 35.0% > $200,000 35.0% > $200,000  
  37.0% > $600,000 37.0% > $300,000 37.0% > $500,000 37.0% > $500,000  
                           
2017 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012.
  15.0% > $18,650 15.0% > $9,235 15.0% > $9,325 15.0% > $13,350  
  25.0% > $75,900 25.0% > $37,950 25.0% > $37,950 25.0% > $50,800  
  28.0% > $153,100 28.0% > $76,550 28.0% > $91,900 28.0% > $131,200  
  33.0% > $233,350 33.0% > $116,675 33.0% > $191,650 33.0% > $212,500  
  35.0% > $416,700 35.0% > $208,350 35.0% > $416,700 35.0% > $416,700  
  39.6% > $470,700 39.6% > $235,350 39.6% > $418,400 39.6% > $444,550  
                           
2016 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012.
  15.0% > $18,550 15.0% > $9,275 15.0% > $9,275 15.0% > $13,250  
  25.0% > $75,300 25.0% > $37,650 25.0% > $37,650 25.0% > $50,400  
  28.0% > $151,900 28.0% > $75,950 28.0% > $91,150 28.0% > $130,150  
  33.0% > $231,450 33.0% > $115,725 33.0% > $190,150 33.0% > $210,800  
  35.0% > $413,350 35.0% > $206,675 35.0% > $413,450 35.0% > $413,350  
  39.6% > $466,950 39.6% > $233,475 39.6% > $415,050 39.6% > $441,000  
                           
2015 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012.
  15.0% > $18,451 15.0% > $9,226 15.0% > $9,226 15.0% > $13,151  
  25.0% > $74,901 25.0% > $37,451 25.0% > $37,451 25.0% > $50,201  
  28.0% > $151,201 28.0% > $75,601 28.0% > $90,751 28.0% > $129,601  
  33.0% > $230,451 33.0% > $115,226 33.0% > $189,301 33.0% > $209,851  
  35.0% > $411,501 35.0% > $205,751 35.0% > $411,501 35.0% > $411,501  
  39.6% > $464,851 39.6% > $232,426 39.6% > $413,201 39.6% > $439,001  
                           
2014 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012.
  15.0% > $18,151 15.0% > $9,076 15.0% > $9,076 15.0% > $12,951  
  25.0% > $73,801 25.0% > $36,901 25.0% > $36,901 25.0% > $49,401  
  28.0% > $148,851 28.0% > $74,426 28.0% > $89,351 28.0% > $127,551  
  33.0% > $226,851 33.0% > $113,426 33.0% > $186,351 33.0% > $206,601  
  35.0% > $405,101 35.0% > $202,551 35.0% > $405,101 35.0% > $405,101  
  39.6% > $457,601 39.6% > $228,801 39.6% > $406,751 39.6% > $432,201  
                           
2013 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the American Taxpayer Relief Act of 2012.
  15.0% > $17,850 15.0% > $8,925 15.0% > $8,925 15.0% > $12,750  
  25.0% > $72,500 25.0% > $36,250 25.0% > $36,250 25.0% > $48,600  
  28.0% > $146,400 28.0% > $73,200 28.0% > $87,850 28.0% > $125,450  
  33.0% > $223,050 33.0% > $111,525 33.0% > $183,250 33.0% > $203,150  
  35.0% > $398,350 35.0% > $199,175 35.0% > $398,350 35.0% > $398,350  
  39.6% > $450,000 39.6% > $225,000 39.6% > $400,000 39.6% > $425,000  
                           
2012 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
  15.0% > $17,400 15.0% > $8,700 15.0% > $8,700 15.0% > $12,400  
  25.0% > $70,700 25.0% > $35,350 25.0% > $35,350 25.0% > $47,350  
  28.0% > $142,700 28.0% > $71,350 28.0% > $85,650 28.0% > $122,300  
  33.0% > $217,450 33.0% > $108,725 33.0% > $178,650 33.0% > $198,050  
  35.0% > $388,350 35.0% > $194,175 35.0% > $388,350 35.0% > $388,350  
                           
2011 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
  15.0% > $17,000 15.0% > $8,500 15.0% > $8,500 15.0% > $12,150.00  
  25.0% > $69,000 25.0% > $34,500 25.0% > $34,500 25.0% > $46,250  
  28.0% > $139,350 28.0% > $69,675 28.0% > $83,600 28.0% > $119,400  
  33.0% > $212,300 33.0% > $106,150 33.0% > $174,400 33.0% > $193,350  
  35.0% > $379,150 35.0% > $189,575 35.0% > $379,150 35.0% > $379,150  
                           
2010 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
  15.0% > $16,750 15.0% > $8,375 15.0% > $8,375 15.0% > $11,950  
  25.0% > $68,000 25.0% > $34,000 25.0% > $34,000 25.0% > $45,550  
  28.0% > $137,300 28.0% > $68,650 28.0% > $82,400 28.0% > $117,650  
  33.0% > $209,250 33.0% > $104,625 33.0% > $171,850 33.0% > $190,550  
  35.0% > $373,650 35.0% > $186,825 35.0% > $373,650 35.0% > $373,650  
                           
2009 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
  15.0% > $16,700 15.0% > $8,350 15.0% > $8,350 15.0% > $11,950  
  25.0% > $67,900 25.0% > $33,950 25.0% > $33,950 25.0% > $45,500  
  28.0% > $137,050 28.0% > $68,525 28.0% > $82,250 28.0% > $117,450  
  33.0% > $208,850 33.0% > $104,425 33.0% > $171,550 33.0% > $190,200  
  35.0% > $372,950 35.0% > $186,475 35.0% > $372,950 35.0% > $372,950  
                           
2008 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
  15.0% > $16,050 15.0% > $8,025 15.0% > $8,025 15.0% > $11,450  
  25.0% > $65,100 25.0% > $32,550 25.0% > $32,550 25.0% > $43,650  
  28.0% > $131,450 28.0% > $65,725 28.0% > $78,850 28.0% > $112,650  
  33.0% > $200,300 33.0% > $100,150 33.0% > $164,550 33.0% > $182,400  
  35.0% > $357,700 35.0% > $178,850 35.0% > $357,700 35.0% > $357,700  
                           
2007 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
  15.0% > $15,650 15.0% > $7,825 15.0% > $7,825 15.0% > $11,200  
  25.0% > $63,700 25.0% > $31,850 25.0% > $31,850 25.0% > $42,650  
  28.0% > $128,500 28.0% > $64,250 28.0% > $77,100 28.0% > $110,100  
  33.0% > $195,850 33.0% > $97,925 33.0% > $160,850 33.0% > $178,350  
  35.0% > $349,700 35.0% > $174,850 35.0% > $349,700 35.0% > $349,700  
                           
2006 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
  15.0% > $15,100 15.0% > $7,550 15.0% > $7,550 15.0% > $10,750  
  25.0% > $61,300 25.0% > $30,650 25.0% > $30,650 25.0% > $41,050  
  28.0% > $123,700 28.0% > $61,850 28.0% > $74,200 28.0% > $106,000  
  33.0% > $188,450 33.0% > $94,225 33.0% > $154,800 33.0% > $171,650  
  35.0% > $336,550 35.0% > $168,275 35.0% > $336,550 35.0% > $336,550  
                           
2005 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
  15.0% > $14,600 15.0% > $7,300 15.0% > $7,300 15.0% > $10,450  
  25.0% > $59,400 25.0% > $29,700 25.0% > $29,700 25.0% > $39,800  
  28.0% > $119,950 28.0% > $59,975 28.0% > $71,950 28.0% > $102,800  
  33.0% > $182,800 33.0% > $91,400 33.0% > $150,150 33.0% > $166,450  
  35.0% > $326,450 35.0% > $163,225 35.0% > $326,450 35.0% > $326,450  
                           
2004 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
  15.0% > $14,300 15.0% > $7,150 15.0% > $7,150 15.0% > $10,200  
  25.0% > $58,100 25.0% > $29,050 25.0% > $29,050 25.0% > $38,900  
  28.0% > $117,250 28.0% > $58,625 28.0% > $70,350 28.0% > $100,500  
  33.0% > $178,650 33.0% > $89,325 33.0% > $146,750 33.0% > $162,700  
  35.0% > $319,100 35.0% > $159,550 35.0% > $319,100 35.0% > $319,500  
                           
2003 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
  15.0% > $14,000 15.0% > $7,000 15.0% > $7,000 15.0% > $10,000  
  25.0% > $56,800 25.0% > $23,725 25.0% > $28,400 25.0% > $38,050  
  28.0% > $114,650 28.0% > $57,325 28.0% > $68,800 28.0% > $98,250  
  33.0% > $174,700 33.0% > $87,350 33.0% > $143,500 33.0% > $159,100  
  35.0% > $311,950 35.0% > $155,975 35.0% > $311,950 35.0% > $311,950  
                           
2002 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.
  15.0% > $12,000 15.0% > $6,000 15.0% > $6,000 15.0% > $10,000  
  27.0% > $46,700 27.0% > $23,350 27.0% > $27,950 27.0% > $37,450  
  30.0% > $112,850 30.0% > $56,425 30.0% > $67,700 30.0% > $96,700  
  35.0% > $171,950 35.0% > $85,975 35.0% > $141,250 35.0% > $156,600  
  38.6% > $307,050 38.6% > $153,525 38.6% > $307,050 38.6% > $307,050  
                           
2001 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.
  27.5% > $45,200 27.5% > $22,600 27.5% > $27,050 27.5% > $36,250  
  30.5% > $109,250 30.5% > $54,625 30.5% > $65,550 30.5% > $93,650  
  35.5% > $166,500 35.5% > $83,250 35.5% > $136,750 35.5% > $151,650  
  39.1% > $297,350 39.1% > $148,675 39.1% > $297,350 39.1% > $297,350  
                           
2000 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
  28.0% > $43,850 28.0% > $21,925 28.0% > $26,250 28.0% > $35,150  
  31.0% > $105,950 31.0% > $52,975 31.0% > $63,550 31.0% > $90,800  
  36.0% > $161,450 36.0% > $80,725 36.0% > $132,600 36.0% > $147,050  
  39.6% > $288,350 39.6% > $144,175 39.6% > $288,350 39.6% > $288,350  
                           
1999 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
  28.0% > $43,050 28.0% > $21,525 28.0% > $25,750 28.0% > $34,550  
  31.0% > $104,050 31.0% > $52,025 31.0% > $62,450 31.0% > $89,150  
  36.0% > $158,550 36.0% > $79,275 36.0% > $130,250 36.0% > $144,400  
  39.6% > $283,150 39.6% > $141,575 39.6% > $283,150 39.6% > $283,150  
                           
1998 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
  28.0% > $42,350 28.0% > $21,175 28.0% > $25,350 28.0% > $33,950  
  31.0% > $102,300 31.0% > $51,150 31.0% > $61,400 31.0% > $87,700  
  36.0% > $155,950 36.0% > $77,975 36.0% > $128,100 36.0% > $142,000  
  39.6% > $278,450 39.6% > $139,225 39.6% > $278,450 39.6% > $278,450  
                           
1997 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
  28.0% > $41,200 28.0% > $20,600 28.0% > $24,650 28.0% > $33,050  
  31.0% > $99,600 31.0% > $49,800 31.0% > $59,750 31.0% > $85,350  
  36.0% > $151,750 36.0% > $75,875 36.0% > $124,650 36.0% > $138,200  
  39.6% > $271,050 39.6% > $135,525 39.6% > $271,050 39.6% > $271,050  
                           
1996 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
  28.0% > $40,100 28.0% > $20,050 28.0% > $24,000 28.0% > $32,150  
  31.0% > $96,900 31.0% > $48,450 31.0% > $58,150 31.0% > $83,050  
  36.0% > $147,700 36.0% > $73,850 36.0% > $121,300 36.0% > $134,500  
  39.6% > $263,750 39.6% > $131,875 39.6% > $263,750 39.6% > $263,750  
                           
1995 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
  28.0% > $39,000 28.0% > $19,500 28.0% > $23,350 28.0% > $31,250  
  31.0% > $94,250 31.0% > $47,125 31.0% > $56,550 31.0% > $80,750  
  36.0% > $143,600 36.0% > $71,800 36.0% > $117,950 36.0% > $130,800  
  39.6% > $256,500 39.6% > $128,250 39.6% > $256,500 39.6% > $256,500  
                           
1994 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
  28.0% > $38,000 28.0% > $19,000 28.0% > $22,750 28.0% > $30,500  
  31.0% > $91,850 31.0% > $45,925 31.0% > $55,100 31.0% > $78,700  
  36.0% > $140,000 36.0% > $70,000 36.0% > $115,000 36.0% > $127,500  
  39.6% > $250,000 39.6% > $125,000 39.6% > $250,000 39.6% > $250,000  
                           
1993 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
  28.0% > $36,900 28.0% > $18,450 28.0% > $22,100 28.0% > $29,600  
  31.0% > $89,150 31.0% > $44,575 31.0% > $53,500 31.0% > $76,400  
  36.0% > $140,000 36.0% > $70,000 36.0% > $115,000 36.0% > $127,500  
  39.6% > $250,000 39.6% > $125,000 39.6% > $250,000 39.6% > $250,000  
                           
1992 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.
  28.0% > $35,800 28.0% > $17,900 28.0% > $21,450 28.0% > $28,750  
  31.0% > $86,500 31.0% > $43,250 31.0% > $51,900 31.0% > $74,150  
                           
1991 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.
  28.0% > $34,000 28.0% > $17,000 28.0% > $20,350 28.0% > $27,300  
  31.0% > $82,150 31.0% > $41,075 31.0% > $49,300 31.0% > $70,450  
                           
1990 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Tax Reform Act of 1986.
  28.0% > $32,450 28.0% > $16,225 28.0% > $19,450 28.0% > $26,050 (a) A 33% “rate bubble” applied between $78,400 and $162,770 for married filing jointly, between $39,200 and $123,570 for married filing separately, between $47,050 and $97,620 for singles, and between $67,200 and $134,930 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.
                           
1989 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Tax Reform Act of 1986.
  28.0% > $30,950 28.0% > $15,475 28.0% > $18,550 28.0% > $24,850 (a) A 33% “rate bubble” applied between $74,850 and $155,320 for married filing jointly, between $37,425 and $117,895 for married filing separately, between $44,900 and $93,130 for singles, and between $64,200 and $128,810 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.
                           
1988 15.0% > $0 15.0% > $0 15.0% > $0 15.0% > $0 Last law to change rates was the Tax Reform Act of 1986.
  28.0% > $29,750 28.0% > $14,875 28.0% > $17,850 28.0% > $23,900 (a) A 33% “rate bubble” applied between $71,900 and $149,250 for married filing jointly, between $35,950 and $113,300 for married filing separately, between $43,150 and $89,560 for singles, and between $61,650 and $123,790 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate.
                           
1987 11.0% > $0 11.0% > $0 11.0% > $0 11.0% > $0 Last law to change rates was the Tax Reform Act of 1986.
  15.0% > $3,000 15.0% > $1,500 15.0% > $1,800 15.0% > $2,500  
  28.0% > $28,000 28.0% > $14,000 28.0% > $16,800 28.0% > $23,000  
  35.0% > $45,000 35.0% > $22,500 35.0% > $27,000 35.0% > $38,000  
  38.5% > $90,000 38.5% > $45,000 38.5% > $54,000 38.5% > $80,000  
                           
1986 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Reform Act of 1986.
  11.0% > $3,670 11.0% > $1,835 11.0% > $2,480 11.0% > $2,480  
  12.0% > $5,940 12.0% > $2,970 12.0% > $3,670 12.0% > $4,750  
  14.0% > $8,200 14.0% > $4,100 14.0% > $4,750 14.0% > $7,010  
  16.0% > $12,840 16.0% > $6,420 15.0% > $7,010 17.0% > $9,390  
  18.0% > $17,270 18.0% > $8,635 16.0% > $9,170 18.0% > $12,730  
  22.0% > $21,800 22.0% > $10,900 18.0% > $11,650 20.0% > $16,190  
  25.0% > $26,550 25.0% > $13,275 20.0% > $13,920 24.0% > $19,640  
  28.0% > $32,270 28.0% > $16,135 23.0% > $16,190 28.0% > $25,360  
  33.0% > $37,980 33.0% > $18,990 26.0% > $19,640 32.0% > $31,080  
  38.0% > $49,420 38.0% > $24,710 30.0% > $25,360 35.0% > $36,800  
  42.0% > $64,750 42.0% > $32,375 34.0% > $31,080 42.0% > $48,240  
  45.0% > $92,370 45.0% > $46,185 38.0% > $36,800 45.0% > $65,390  
  49.0% > $118,050 49.0% > $59,025 42.0% > $44,780 48.0% > $88,270  
  50.0% > $175,250 50.0% > $87,625 48.0% > $59,670 50.0% > $116,870  
              50.0% > $88,270        
                           
1985 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Reform Act of 1984.
  11.0% > $3,540 11.0% > $1,770 11.0% > $2,390 11.0% > $2,390  
  12.0% > $5,720 12.0% > $2,860 12.0% > $3,540 12.0% > $4,580  
  14.0% > $7,910 14.0% > $3,955 14.0% > $4,580 14.0% > $6,760  
  16.0% > $12,390 16.0% > $6,195 15.0% > $6,760 17.0% > $9,050  
  18.0% > $16,650 18.0% > $8,325 16.0% > $8,850 18.0% > $12,280  
  22.0% > $21,020 22.0% > $10,510 18.0% > $11,240 20.0% > $15,610  
  25.0% > $25,600 25.0% > $12,800 20.0% > $13,430 24.0% > $18,940  
  28.0% > $31,120 28.0% > $15,560 23.0% > $15,610 28.0% > $24,460  
  33.0% > $36,630 33.0% > $18,315 26.0% > $18,940 32.0% > $29,970  
  38.0% > $47,670 38.0% > $23,835 30.0% > $24,460 35.0% > $35,490  
  42.0% > $62,450 42.0% > $31,225 34.0% > $29,970 42.0% > $46,520  
  45.0% > $89,090 45.0% > $44,545 38.0% > $35,490 45.0% > $63,070  
  49.0% > $113,860 49.0% > $56,930 42.0% > $43,190 48.0% > $85,130  
  50.0% > $169,020 50.0% > $84,510 48.0% > $57,550 50.0% > $112,720  
              50.0% > $85,130        
                           
1984 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Pursuant to the Economic Recovery Tax Act of 1981, for tax years beginning after December 31, 1984, each tax bracket is adjusted for inflation except in the first year after a new law changes it. Last law to change rates was the Tax Reform Act of 1984.
  11.0% > $3,400 11.0% > $1,700 11.0% > $2,300 11.0% > $2,300  
  12.0% > $5,500 12.0% > $2,750 12.0% > $3,400 12.0% > $4,400  
  14.0% > $7,600 14.0% > $3,800 14.0% > $4,400 14.0% > $6,500  
  16.0% > $11,900 16.0% > $5,950 15.0% > $6,500 17.0% > $8,700  
  18.0% > $16,000 18.0% > $8,000 16.0% > $8,500 18.0% > $11,800  
  22.0% > $20,200 22.0% > $10,100 18.0% > $10,800 20.0% > $15,000  
  25.0% > $24,600 25.0% > $12,300 20.0% > $12,900 24.0% > $18,200  
  28.0% > $29,900 28.0% > $14,950 23.0% > $15,000 28.0% > $23,500  
  33.0% > $35,200 33.0% > $17,600 26.0% > $18,200 32.0% > $28,800  
  38.0% > $45,800 38.0% > $22,900 30.0% > $23,500 35.0% > $34,100  
  42.0% > $60,000 42.0% > $30,000 34.0% > $28,800 42.0% > $44,700  
  45.0% > $85,600 45.0% > $42,800 38.0% > $34,100 45.0% > $60,600  
  49.0% > $109,400 49.0% > $54,700 42.0% > $41,500 48.0% > $81,800  
  50.0% > $162,400 50.0% > $81,200 48.0% > $55,300 50.0% > $108,300  
              50.0% > $81,800        
                           
1983 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982
  11.0% > $3,400 11.0% > $1,700 11.0% > $2,300 11.0% > $2,300  
  13.0% > $5,500 13.0% > $2,750 13.0% > $3,400 13.0% > $4,400  
  15.0% > $7,600 15.0% > $3,800 15.0% > $4,400 15.0% > $6,500  
  17.0% > $11,900 17.0% > $5,950 17.0% > $8,500 18.0% > $8,700  
  19.0% > $16,000 19.0% > $8,000 19.0% > $10,800 19.0% > $11,800  
  23.0% > $20,200 23.0% > $10,100 21.0% > $12,900 21.0% > $15,000  
  26.0% > $24,600 26.0% > $12,300 24.0% > $15,000 25.0% > $18,200  
  30.0% > $29,900 30.0% > $14,950 28.0% > $18,200 29.0% > $23,500  
  35.0% > $35,200 35.0% > $17,600 32.0% > $23,500 34.0% > $28,800  
  40.0% > $45,800 40.0% > $22,900 36.0% > $28,800 37.0% > $34,100  
  44.0% > $60,000 44.0% > $30,000 40.0% > $34,100 44.0% > $44,700  
  48.0% > $85,600 48.0% > $42,800 45.0% > $41,500 48.0% > $60,600  
  50.0% > $109,400 50.0% > $54,700 50.0% > $55,300 50.0% > $81,800  
                           
1982 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982.
  12.0% > $3,400 12.0% > $1,700 12.0% > $2,300 12.0% > $2,300  
  14.0% > $5,500 14.0% > $2,750 14.0% > $3,400 14.0% > $4,400  
  16.0% > $7,600 16.0% > $3,800 16.0% > $4,400 16.0% > $6,500  
  19.0% > $11,900 19.0% > $5,950 17.0% > $6,500 20.0% > $8,700  
  22.0% > $16,000 22.0% > $8,000 19.0% > $8,500 22.0% > $11,800  
  25.0% > $20,200 25.0% > $10,100 22.0% > $10,800 23.0% > $15,000  
  29.0% > $24,600 29.0% > $12,300 23.0% > $12,900 28.0% > $18,200  
  33.0% > $29,900 33.0% > $14,950 27.0% > $15,000 32.0% > $23,500  
  39.0% > $35,200 39.0% > $17,600 31.0% > $18,200 38.0% > $28,800  
  44.0% > $45,800 44.0% > $22,900 35.0% > $23,500 41.0% > $34,100  
  49.0% > $60,000 49.0% > $30,000 40.0% > $28,800 49.0% > $44,700  
  50.0% > $85,600 50.0% > $42,800 44.0% > $34,100 50.0% > $60,600  
              50.0% > $41,500        
                           
1981 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Economic Recovery Tax Act of 1981.
  14.0% > $3,400 14.0% > $1,700 14.0% > $2,300 14.0% > $2,300  
  16.0% > $5,500 16.0% > $2,750 16.0% > $3,400 16.0% > $4,400  
  18.0% > $7,600 18.0% > $3,800 18.0% > $4,400 18.0% > $6,500  
  21.0% > $11,900 21.0% > $5,950 19.0% > $6,500 22.0% > $8,700  
  24.0% > $16,000 24.0% > $8,000 21.0% > $8,500 24.0% > $11,800  
  28.0% > $20,200 28.0% > $10,100 24.0% > $10,800 26.0% > $15,000  
  32.0% > $24,600 32.0% > $12,300 26.0% > $12,900 31.0% > $18,200  
  37.0% > $29,900 37.0% > $14,950 30.0% > $15,000 36.0% > $23,500  
  43.0% > $35,200 43.0% > $17,600 34.0% > $18,200 42.0% > $28,800  
  49.0% > $45,800 49.0% > $22,900 39.0% > $23,500 46.0% > $34,100  
  54.0% > $60,000 54.0% > $30,000 44.0% > $28,800 54.0% > $44,700  
  59.0% > $85,600 59.0% > $42,800 49.0% > $34,100 59.0% > $60,600  
  64.0% > $109,400 64.0% > $54,700 55.0% > $41,500 63.0% > $81,800  
  68.0% > $162,400 68.0% > $81,200 63.0% > $55,300 68.0% > $108,300  
  70.0% > $215,400 70.0% > $107,700 68.0% > $81,800 70.0% > $161,300  
              70.0% > $108,300        
                           
1980 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Revenue Act of 1978.
  14.0% > $3,400 14.0% > $1,700 14.0% > $2,300 14.0% > $2,300  
  16.0% > $5,500 16.0% > $2,750 16.0% > $3,400 16.0% > $4,400  
  18.0% > $7,600 18.0% > $3,800 18.0% > $4,400 18.0% > $6,500  
  21.0% > $11,900 21.0% > $5,950 19.0% > $6,500 22.0% > $8,700  
  24.0% > $16,000 24.0% > $8,000 21.0% > $8,500 24.0% > $11,800  
  28.0% > $20,200 28.0% > $10,100 24.0% > $10,800 26.0% > $15,000  
  32.0% > $24,600 32.0% > $12,300 26.0% > $12,900 31.0% > $18,200  
  37.0% > $29,900 37.0% > $14,950 30.0% > $15,000 36.0% > $23,500  
  43.0% > $35,200 43.0% > $17,600 34.0% > $18,200 42.0% > $28,800  
  49.0% > $45,800 49.0% > $22,900 39.0% > $23,500 46.0% > $34,100  
  54.0% > $60,000 54.0% > $30,000 44.0% > $28,800 54.0% > $44,700  
  59.0% > $85,600 59.0% > $42,800 49.0% > $34,100 59.0% > $60,600  
  64.0% > $109,400 64.0% > $54,700 55.0% > $41,500 63.0% > $81,800  
  68.0% > $162,400 68.0% > $81,200 63.0% > $55,300 68.0% > $108,300  
  70.0% > $215,400 70.0% > $107,700 68.0% > $81,800 70.0% > $161,300  
              70.0% > $108,300        
                           
1979 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Revenue Act of 1978.
  14.0% > $3,400 14.0% > $1,700 14.0% > $2,300 14.0% > $2,300  
  16.0% > $5,500 16.0% > $2,750 16.0% > $3,400 16.0% > $4,400  
  18.0% > $7,600 18.0% > $3,800 18.0% > $4,400 18.0% > $6,500  
  21.0% > $11,900 21.0% > $5,950 19.0% > $6,500 22.0% > $8,700  
  24.0% > $16,000 24.0% > $8,000 21.0% > $8,500 24.0% > $11,800  
  28.0% > $20,200 28.0% > $10,100 24.0% > $10,800 26.0% > $15,000  
  32.0% > $24,600 32.0% > $12,300 26.0% > $12,900 31.0% > $18,200  
  37.0% > $29,900 37.0% > $14,950 30.0% > $15,000 36.0% > $23,500  
  43.0% > $35,200 43.0% > $17,600 34.0% > $18,200 42.0% > $28,800  
  49.0% > $45,800 49.0% > $22,900 39.0% > $23,500 46.0% > $34,100  
  54.0% > $60,000 54.0% > $30,000 44.0% > $28,800 54.0% > $44,700  
  59.0% > $85,600 59.0% > $42,800 49.0% > $34,100 59.0% > $60,600  
  64.0% > $109,400 64.0% > $54,700 55.0% > $41,500 63.0% > $81,800  
  68.0% > $162,400 68.0% > $81,200 63.0% > $55,300 68.0% > $108,300  
  70.0% > $215,400 70.0% > $107,700 68.0% > $81,800 70.0% > $161,300  
              70.0% > $108,300        
                           
1978 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Revenue Act of 1978.
  14.0% > $3,200 14.0% > $1,600 14.0% > $2,200 14.0% > $2,200  
  15.0% > $4,200 15.0% > $2,100 15.0% > $2,700 16.0% > $3,200  
  16.0% > $5,200 16.0% > $2,600 16.0% > $3,200 18.0% > $4,200  
  17.0% > $6,200 17.0% > $3,100 17.0% > $3,700 19.0% > $6,200  
  19.0% > $7,200 19.0% > $3,600 19.0% > $4,200 22.0% > $8,200  
  22.0% > $11,200 22.0% > $5,600 21.0% > $6,200 23.0% > $10,200  
  25.0% > $15,200 25.0% > $7,600 24.0% > $8,200 25.0% > $12,200  
  28.0% > $19,200 28.0% > $9,500 25.0% > $10,200 27.0% > $14,200  
  32.0% > $23,200 32.0% > $11,600 27.0% > $12,200 28.0% > $16,200  
  36.0% > $27,200 36.0% > $13,600 29.0% > $14,200 31.0% > $18,200  
  49.0% > $31,200 39.0% > $15,600 31.0% > $16,200 32.0% > $20,200  
  42.0% > $35,200 42.0% > $17,600 34.0% > $18,200 35.0% > $22,200  
  45.0% > $39,200 45.0% > $19,600 36.0% > $20,200 36.0% > $24,200  
  48.0% > $43,200 48.0% > $21,600 38.0% > $22,200 38.0% > $26,200  
  50.0% > $47,200 50.0% > $23,600 40.0% > $24,200 41.0% > $28,200  
  53.0% > $55,200 53.0% > $27,300 45.0% > $28,200 42.0% > $30,200  
  55.0% > $67,200 55.0% > $33,600 50.0% > $34,200 45.0% > $34,200  
  58.0% > $79,200 58.0% > $39,600 55.0% > $40,200 48.0% > $38,200  
  60.0% > $91,200 60.0% > $45,600 60.0% > $46,200 51.0% > $40,200  
  62.0% > $103,200 62.0% > $51,600 62.0% > $52,200 52.0% > $42,200  
  64.0% > $123,200 64.0% > $61,600 64.0% > $62,200 55.0% > $46,200  
  66.0% > $143,200 66.0% > $71,600 66.0% > $72,200 56.0% > $52,200  
  68.0% > $163,200 68.0% > $81,600 68.0% > $82,200 58.0% > $54,200  
  69.0% > $183,200 69.0% > $91,600 69.0% > $92,200 59.0% > $66,200  
  70.0% > $203,200 70.0% > $101,600 70.0% > $102,200 61.0% > $72,200  
                    62.0% > $78,200  
                    63.0% > $82,200  
                    64.0% > $90,200  
                    66.0% > $102,200  
                    67.0% > $122,200  
                    68.0% > $142,200  
                    69.0% > $162,200  
                    70.0% > $182,200  
                           
1977 0.0% > $0 0.0% > $0 0.0% > $0 0.0% > $0 Last law to change rates was the Tax Reduction and Simplification Act of 1977
  14.0% > $3,200 14.0% > $1,600 14.0% > $2,200 14.0% > $2,200  
  15.0% > $4,200 15.0% > $2,100 15.0% > $2,700 16.0% > $3,200  
  16.0% > $5,200 16.0% > $2,600 16.0% > $3,200 18.0% > $4,200  
  17.0% > $6,200 17.0% > $3,100 17.0% > $3,700 19.0% > $6,200  
  19.0% > $7,200 19.0% > $3,600 19.0% > $4,200 22.0% > $8,200  
  22.0% > $11,200 22.0% > $5,600 21.0% > $6,200 23.0% > $10,200  
  25.0% > $15,200 25.0% > $7,600 24.0% > $8,200 25.0% > $12,200  
  28.0% > $19,200 28.0% > $9,500 25.0% > $10,200 27.0% > $14,200  
  32.0% > $23,200 32.0% > $11,600 27.0% > $12,200 28.0% > $16,200  
  36.0% > $27,200 36.0% > $13,600 29.0% > $14,200 31.0% > $18,200  
  39.0% > $31,200 39.0% > $15,600 31.0% > $16,200 32.0% > $20,200  
  42.0% > $35,200 42.0% > $17,600 34.0% > $18,200 35.0% > $22,200  
  45.0% > $39,200 45.0% > $19,600 36.0% > $20,200 36.0% > $24,200  
  48.0% > $43,200 48.0% > $21,600 38.0% > $22,200 38.0% > $26,200  
  50.0% > $47,200 50.0% > $23,600 40.0% > $24,200 41.0% > $28,200  
  53.0% > $55,200 53.0% > $27,300 45.0% > $28,200 42.0% > $30,200  
  55.0% > $67,200 55.0% > $33,600 50.0% > $34,200 45.0% > $34,200  
  58.0% > $79,200 58.0% > $39,600 55.0% > $40,200 48.0% > $38,200  
  60.0% > $91,200 60.0% > $45,600 60.0% > $46,200 51.0% > $40,200  
  62.0% > $103,200 62.0% > $51,600 62.0% > $52,200 52.0% > $42,200  
  64.0% > $123,200 64.0% > $61,600 64.0% > $62,200 55.0% > $46,200  
  66.0% > $143,200 66.0% > $71,600 66.0% > $72,200 56.0% > $52,200  
  68.0% > $163,200 68.0% > $81,600 68.0% > $82,200 58.0% > $54,200  
  69.0% > $183,200 69.0% > $91,600 69.0% > $92,200 59.0% > $66,200  
  70.0% > $203,200 70.0% > $101,600 70.0% > $102,200 61.0% > $72,200  
                    62.0% > $78,200  
                    63.0% > $82,200  
                    64.0% > $90,200  
                    66.0% > $102,200  
                    67.0% > $122,200  
                    68.0% > $142,200  
                    69.0% > $162,200  
                    70.0% > $182,200  
                           
1976 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1976.
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1975 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1974 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1973 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1972 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1971 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1969
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 19.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 23.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 25.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 27.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 28.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 31.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 32.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 35.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 36.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 38.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 41.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 42.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 45.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 48.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 51.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 52.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1970 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Rates given here exclude the effect of a 2.5 percent surtax. Last law to change rates was the Tax Reform Act of 1969
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1969 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Rates given here exclude the effect of 10 percent surtax. Last law to change rates was the Tax Reform Act of 1969
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1968 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Rates given here exclude the effect of a 7.5 percent surtax. Last law to change rates was the Tax Reform Act of 1964.
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1967 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1964.
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1966 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1964.
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1965 14.0% > $0 14.0% > $0 14.0% > $0 14.0% > $0 Last law to change rates was the Tax Reform Act of 1964.
  15.0% > $1,000 15.0% > $500 15.0% > $500 16.0% > $1,000  
  16.0% > $2,000 16.0% > $1,000 16.0% > $1,000 18.0% > $2,000  
  17.0% > $3,000 17.0% > $1,500 17.0% > $1,500 20.0% > $4,000  
  19.0% > $4,000 19.0% > $2,000 19.0% > $2,000 22.0% > $6,000  
  22.0% > $8,000 22.0% > $4,000 22.0% > $4,000 25.0% > $8,000  
  25.0% > $12,000 25.0% > $6,000 25.0% > $6,000 27.0% > $10,000  
  28.0% > $16,000 28.0% > $8,000 28.0% > $8,000 31.0% > $12,000  
  32.0% > $20,000 32.0% > $10,000 32.0% > $10,000 32.0% > $14,000  
  36.0% > $24,000 36.0% > $12,000 36.0% > $12,000 35.0% > $16,000  
  39.0% > $28,000 39.0% > $14,000 39.0% > $14,000 36.0% > $18,000  
  42.0% > $32,000 42.0% > $16,000 42.0% > $16,000 40.0% > $20,000  
  45.0% > $36,000 45.0% > $18,000 45.0% > $18,000 41.0% > $22,000  
  48.0% > $40,000 48.0% > $20,000 48.0% > $20,000 43.0% > $24,000  
  50.0% > $44,000 50.0% > $22,000 50.0% > $22,000 45.0% > $26,000  
  53.0% > $52,000 53.0% > $26,000 53.0% > $26,000 46.0% > $28,000  
  55.0% > $64,000 55.0% > $32,000 55.0% > $32,000 48.0% > $32,000  
  58.0% > $76,000 58.0% > $38,000 58.0% > $38,000 50.0% > $36,000  
  60.0% > $88,000 60.0% > $44,000 60.0% > $44,000 52.0% > $38,000  
  62.0% > $100,000 62.0% > $50,000 62.0% > $50,000 53.0% > $40,000  
  64.0% > $120,000 64.0% > $60,000 64.0% > $60,000 55.0% > $44,000  
  66.0% > $140,000 66.0% > $70,000 66.0% > $70,000 56.0% > $50,000  
  68.0% > $160,000 68.0% > $80,000 68.0% > $80,000 58.0% > $52,000  
  69.0% > $180,000 69.0% > $90,000 69.0% > $90,000 59.0% > $64,000  
  70.0% > $200,000 70.0% > $100,000 70.0% > $100,000 61.0% > $70,000  
                    62.0% > $76,000  
                    63.0% > $80,000  
                    64.0% > $88,000  
                    66.0% > $100,000  
                    67.0% > $120,000  
                    68.0% > $140,000  
                    69.0% > $160,000  
                    70.0% > $180,000  
                           
1964 16.0% > $0 16.0% > $0 16.0% > $0 16.0% > $0 Last law to change rates was the Tax Reform Act of 1964.
  16.5% > $1,000 16.5% > $500 16.5% > $500 17.5% > $1,000  
  17.5% > $2,000 17.5% > $1,000 17.5% > $1,000 19.0% > $2,000  
  18.0% > $3,000 18.0% > $1,500 18.0% > $1,500 22.0% > $4,000  
  20.0% > $4,000 20.0% > $2,000 20.0% > $2,000 23.0% > $6,000  
  23.5% > $8,000 23.5% > $4,000 23.5% > $4,000 27.0% > $8,000  
  27.0% > $12,000 27.0% > $6,000 27.0% > $6,000 29.0% > $10,000  
  30.5% > $16,000 30.5% > $8,000 30.5% > $8,000 32.0% > $12,000  
  34.0% > $20,000 34.0% > $10,000 34.0% > $10,000 34.0% > $14,000  
  37.5% > $24,000 37.5% > $12,000 37.5% > $12,000 37.5% > $16,000  
  41.0% > $28,000 41.0% > $14,000 41.0% > $14,000 39.0% > $18,000  
  44.5% > $32,000 44.5% > $16,000 44.5% > $16,000 42.5% > $20,000  
  47.5% > $36,000 47.5% > $18,000 47.5% > $18,000 43.5% > $22,000  
  50.5% > $40,000 50.5% > $20,000 50.5% > $20,000 45.5% > $24,000  
  53.5% > $44,000 53.5% > $22,000 53.5% > $22,000 47.0% > $26,000  
  56.0% > $52,000 56.0% > $26,000 56.0% > $26,000 48.5% > $28,000  
  58.5% > $64,000 58.5% > $32,000 58.5% > $32,000 51.5% > $32,000  
  61.0% > $76,000 61.0% > $38,000 61.0% > $38,000 53.0% > $36,000  
  63.5% > $88,000 63.5% > $44,000 63.5% > $44,000 54.0% > $38,000  
  66.0% > $100,000 66.0% > $50,000 66.0% > $50,000 56.0% > $40,000  
  68.5% > $120,000 68.5% > $60,000 68.5% > $60,000 58.5% > $44,000  
  71.0% > $140,000 71.0% > $70,000 71.0% > $70,000 59.5% > $50,000  
  73.5% > $160,000 73.5% > $80,000 73.5% > $80,000 61.0% > $52,000  
  75.0% > $180,000 75.0% > $90,000 75.0% > $90,000 62.0% > $60,000  
  76.5% > $200,000 76.5% > $100,000 76.5% > $100,000 63.5% > $64,000  
  77.0% > $400,000 77.0% > $200,000 77.0% > $200,000 65.0% > $70,000  
                    66.0% > $76,000  
                    67.0% > $80,000  
                    69.0% > $88,000  
                    69.5% > $90,000  
                    71.0% > $100,000  
                    72.5% > $120,000  
                    74.0% > $140,000  
                    75.0% > $160,000  
                    75.5% > $180,000  
                    77.0% > $200,000  
                           
1963 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000  
                    90.0% > $200,000  
                    91.0% > $300,000  
                           
1962 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000  
                    90.0% > $200,000  
                    91.0% > $300,000  
                           
1961 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000  
                    90.0% > $200,000  
                    91.0% > $300,000  
                           
1960 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000  
                    90.0% > $200,000  
                    91.0% > $300,000  
                           
1959 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000  
  81.0% > $140,000 81.0% > $7