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August 24, 2021

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

Historical U.S. Federal Corporate Income Tax Rates & Brackets

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% > $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.
  12.0% > $19,750 12.0% > $9,875 12.0% > $9,875 12.0% > $14,100  
  22.0% > $80,250 22.0% > $40,125 22.0% > $40,125 22.0% > $53,700  
  24.0% > $171,050 24.0% > $85,525 24.0% > $85,525 24.0% > $85,500  
  32.0% > $326,600 32.0% > $163,300 32.0% > $163,300 32.0% > $163,300  
  35.0% > $414,700 35.0% > $207,350 35.0% > $207,350 35.0% > $207,350  
  37.0% > $622,050 37.0% > $311,025 37.0% > $518,400 37.0% > $518,400  
                           
2019 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Last law to change rates was the Tax Cuts and Jobs Act of 2017.
  12.0% > $19,400 12.0% > $9,700 12.0% > $9,700 12.0% > $13,850  
  22.0% > $78,950 22.0% > $39,475 22.0% > $39,475 22.0% > $52,850  
  24.0% > $168,400 24.0% > $84,200 24.0% > $84,200 24.0% > $84,200  
  32.0% > $321,450 32.0% > $160,725 32.0% > $160,725 32.0% > $160,700  
  35.0% > $408,200 35.0% > $204,100 35.0% > $204,100 35.0% > $204,100  
  37.0% > $612,350 37.0% > $306,175 37.0% > $510,300 37.0% > $510,300  
                           
2018 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% > $70,000 81.0% > $70,000 71.0% > $60,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000  
                    90.0% > $200,000  
                    91.0% > $300,000  
                           
1958 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000  
                    90.0% > $200,000  
                    91.0% > $300,000  
                           
1957 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000  
                    90.0% > $200,000  
                    91.0% > $300,000  
                           
1956 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000  
                    90.0% > $200,000  
                    91.0% > $300,000  
                           
1955 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000  
                    90.0% > $200,000  
                    91.0% > $300,000  
                           
1954 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Last law to change rates was the Internal Revenue Code of 1954, under which the 3 percent normal tax and the surtax rates were combined in a single set of rates and the maximum effective tax on net income was 87 percent of income.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 21.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 24.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 26.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 30.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 32.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 36.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 39.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 42.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 43.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 47.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 49.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 52.0% > $24,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 54.0% > $28,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 58.0% > $32,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 62.0% > $38,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 66.0% > $44,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 68.0% > $50,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 71.0% > $60,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 74.0% > $70,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 76.0% > $80,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 80.0% > $90,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 83.0% > $100,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 87.0% > $150,000  
                    90.0% > $200,000  
                    91.0% > $300,000  
                           
1953 22.2% > $0 22.2% > $0 22.2% > $0 22.2% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 88 percent.  Last law to change rates was the Revenue Act of 1951.
  24.6% > $4,000 24.6% > $2,000 24.6% > $2,000 23.4% > $2,000  
  29.0% > $8,000 29.0% > $4,000 29.0% > $4,000 27.0% > $4,000  
  34.0% > $12,000 34.0% > $6,000 34.0% > $6,000 29.0% > $6,000  
  38.0% > $16,000 38.0% > $8,000 38.0% > $8,000 34.0% > $8,000  
  42.0% > $20,000 42.0% > $10,000 42.0% > $10,000 35.0% > $10,000  
  48.0% > $24,000 48.0% > $12,000 48.0% > $12,000 41.0% > $12,000  
  53.0% > $28,000 53.0% > $14,000 53.0% > $14,000 44.0% > $14,000  
  56.0% > $32,000 56.0% > $16,000 56.0% > $16,000 47.0% > $16,000  
  59.0% > $36,000 59.0% > $18,000 59.0% > $18,000 48.0% > $18,000  
  62.0% > $40,000 62.0% > $20,000 62.0% > $20,000 52.0% > $20,000  
  66.0% > $44,000 66.0% > $22,000 66.0% > $22,000 54.0% > $22,000  
  67.0% > $52,000 67.0% > $26,000 67.0% > $26,000 57.0% > $24,000  
  68.0% > $64,000 68.0% > $32,000 68.0% > $32,000 60.0% > $28,000  
  72.0% > $76,000 72.0% > $38,000 72.0% > $38,000 63.0% > $32,000  
  75.0% > $88,000 75.0% > $44,000 75.0% > $44,000 66.0% > $38,000  
  77.0% > $100,000 77.0% > $50,000 77.0% > $50,000 71.0% > $44,000  
  80.0% > $120,000 80.0% > $60,000 80.0% > $60,000 72.0% > $50,000  
  83.0% > $140,000 83.0% > $70,000 83.0% > $70,000 73.0% > $60,000  
  85.0% > $160,000 85.0% > $80,000 85.0% > $80,000 77.0% > $70,000  
  88.0% > $180,000 88.0% > $90,000 88.0% > $90,000 79.0% > $80,000  
  90.0% > $200,000 90.0% > $100,000 90.0% > $100,000 81.0% > $90,000  
  91.0% > $300,000 91.0% > $150,000 91.0% > $150,000 85.0% > $100,000  
  92.0% > $400,000 92.0% > $200,000 92.0% > $200,000 88.0% > $150,000  
                    91.0% > $200,000  
                    92.0% > $300,000  
                           
1952 22.2% > $0 22.2% > $0 22.2% > $0 22.2% > $0 Last law to change rates was the Revenue Act of 1951
  24.6% > $4,000 24.6% > $2,000 24.6% > $2,000 23.4% > $2,000  
  29.0% > $8,000 29.0% > $4,000 29.0% > $4,000 27.0% > $4,000  
  34.0% > $12,000 34.0% > $6,000 34.0% > $6,000 29.0% > $6,000  
  38.0% > $16,000 38.0% > $8,000 38.0% > $8,000 34.0% > $8,000  
  42.0% > $20,000 42.0% > $10,000 42.0% > $10,000 35.0% > $10,000  
  48.0% > $24,000 48.0% > $12,000 48.0% > $12,000 41.0% > $12,000  
  53.0% > $28,000 53.0% > $14,000 53.0% > $14,000 44.0% > $14,000  
  56.0% > $32,000 56.0% > $16,000 56.0% > $16,000 47.0% > $16,000  
  59.0% > $36,000 59.0% > $18,000 59.0% > $18,000 48.0% > $18,000  
  62.0% > $40,000 62.0% > $20,000 62.0% > $20,000 52.0% > $20,000  
  66.0% > $44,000 66.0% > $22,000 66.0% > $22,000 54.0% > $22,000  
  67.0% > $52,000 67.0% > $26,000 67.0% > $26,000 57.0% > $24,000  
  68.0% > $64,000 68.0% > $32,000 68.0% > $32,000 60.0% > $28,000  
  72.0% > $76,000 72.0% > $38,000 72.0% > $38,000 63.0% > $32,000  
  75.0% > $88,000 75.0% > $44,000 75.0% > $44,000 66.0% > $38,000  
  77.0% > $100,000 77.0% > $50,000 77.0% > $50,000 71.0% > $44,000  
  80.0% > $120,000 80.0% > $60,000 80.0% > $60,000 72.0% > $50,000  
  83.0% > $140,000 83.0% > $70,000 83.0% > $70,000 73.0% > $60,000  
  85.0% > $160,000 85.0% > $80,000 85.0% > $80,000 77.0% > $70,000  
  88.0% > $180,000 88.0% > $90,000 88.0% > $90,000 79.0% > $80,000  
  90.0% > $200,000 90.0% > $100,000 90.0% > $100,000 81.0% > $90,000  
  91.0% > $300,000 91.0% > $150,000 91.0% > $150,000 85.0% > $100,000  
  92.0% > $400,000 92.0% > $200,000 92.0% > $200,000 88.0% > $150,000  
                    91.0% > $200,000  
                    92.0% > $300,000  
                           
1951 20.4% > $0 20.4% > $0 20.4% > $0 20.4% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act of 1951
  22.4% > $4,000 22.4% > $2,000 22.4% > $2,000 22.4% > $2,000  
  27.0% > $8,000 27.0% > $4,000 27.0% > $4,000 27.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000  
  35.0% > $16,000 35.0% > $8,000 35.0% > $8,000 35.0% > $8,000  
  39.0% > $20,000 39.0% > $10,000 39.0% > $10,000 39.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000  
  48.0% > $28,000 48.0% > $14,000 48.0% > $14,000 48.0% > $14,000  
  51.0% > $32,000 51.0% > $16,000 51.0% > $16,000 51.0% > $16,000  
  54.0% > $36,000 54.0% > $18,000 54.0% > $18,000 54.0% > $18,000  
  57.0% > $40,000 57.0% > $20,000 57.0% > $20,000 57.0% > $20,000  
  60.0% > $44,000 60.0% > $22,000 60.0% > $22,000 60.0% > $22,000  
  63.0% > $52,000 63.0% > $26,000 63.0% > $26,000 63.0% > $26,000  
  66.0% > $64,000 66.0% > $32,000 66.0% > $32,000 66.0% > $32,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000  
  73.0% > $88,000 73.0% > $44,000 73.0% > $44,000 73.0% > $44,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000  
  82.0% > $140,000 82.0% > $70,000 82.0% > $70,000 82.0% > $70,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000  
                           
1950 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Reductions for 1950 were 13 percent of total normal tax and surtax up to $400, 9 percent of tax from $400 to $100,000, and 7.3 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1950.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000  
                           
1949 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1949 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1948.
  22.0% > $4,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000  
  26.0% > $8,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000  
  30.0% > $12,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000  
  34.0% > $16,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000  
  38.0% > $20,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000  
  43.0% > $24,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000  
  47.0% > $28,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000  
  50.0% > $32,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000  
  53.0% > $36,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000  
  56.0% > $40,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000  
  59.0% > $44,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000  
  62.0% > $52,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000  
  65.0% > $64,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000  
  69.0% > $76,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000  
  72.0% > $88,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000  
  75.0% > $100,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000  
  78.0% > $120,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000  
  81.0% > $140,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000  
  84.0% > $160,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000  
  87.0% > $180,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000  
  89.0% > $200,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000  
  90.0% > $300,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000  
  91.0% > $400,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000  
                           
1948 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1948 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. The Revenue Act of 1948 allowed income-splitting by married couples. Last law to change rates was the Revenue Act of 1948.
  22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000  
  26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000  
  30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000  
  34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000  
  38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000  
  43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000  
  47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000  
  50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000  
  53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000  
  56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000  
  59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000  
  62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000  
  65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000  
  69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000  
  72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000  
  75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000  
  78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000  
  81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000  
  84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000  
  87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000  
  89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000  
  90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000  
  91.0% > $200,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000  
                           
1947 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent.  Last law to change rates was the Internal Revenue Code of 1945.
  22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000  
  26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000  
  30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000  
  34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000  
  38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000  
  43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000  
  47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000  
  50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000  
  53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000  
  56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000  
  59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000  
  62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000  
  65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000  
  69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000  
  72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000  
  75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000  
  78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000  
  81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000  
  84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000  
  87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000  
  89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000  
  90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000  
  91.0% > $200,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000  
                           
1946 20.0% > $0 20.0% > $0 20.0% > $0 20.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax. Tax liability according to these rates was reduced by 5 percent, and the maximum effective tax rate on net income was 85.5 percent. Last law to change rates was the Internal Revenue Code of 1945.
  22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000  
  26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000  
  30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000  
  34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000  
  38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000  
  43.0% > $12,000 43.0% > $12,000 43.0% > $12,000 43.0% > $12,000  
  47.0% > $14,000 47.0% > $14,000 47.0% > $14,000 47.0% > $14,000  
  50.0% > $16,000 50.0% > $16,000 50.0% > $16,000 50.0% > $16,000  
  53.0% > $18,000 53.0% > $18,000 53.0% > $18,000 53.0% > $18,000  
  56.0% > $20,000 56.0% > $20,000 56.0% > $20,000 56.0% > $20,000  
  59.0% > $22,000 59.0% > $22,000 59.0% > $22,000 59.0% > $22,000  
  62.0% > $26,000 62.0% > $26,000 62.0% > $26,000 62.0% > $26,000  
  65.0% > $32,000 65.0% > $32,000 65.0% > $32,000 65.0% > $32,000  
  69.0% > $38,000 69.0% > $38,000 69.0% > $38,000 69.0% > $38,000  
  72.0% > $44,000 72.0% > $44,000 72.0% > $44,000 72.0% > $44,000  
  75.0% > $50,000 75.0% > $50,000 75.0% > $50,000 75.0% > $50,000  
  78.0% > $60,000 78.0% > $60,000 78.0% > $60,000 78.0% > $60,000  
  81.0% > $70,000 81.0% > $70,000 81.0% > $70,000 81.0% > $70,000  
  84.0% > $80,000 84.0% > $80,000 84.0% > $80,000 84.0% > $80,000  
  87.0% > $90,000 87.0% > $90,000 87.0% > $90,000 87.0% > $90,000  
  89.0% > $100,000 89.0% > $100,000 89.0% > $100,000 89.0% > $100,000  
  90.0% > $150,000 90.0% > $150,000 90.0% > $150,000 90.0% > $150,000  
  91.0% > $200,000 91.0% > $200,000 91.0% > $200,000 91.0% > $200,000  
                           
1945 23.0% > $0 23.0% > $0 23.0% > $0 23.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act Code of 1945.
  25.0% > $2,000 25.0% > $2,000 25.0% > $2,000 25.0% > $2,000  
  29.0% > $4,000 29.0% > $4,000 29.0% > $4,000 29.0% > $4,000  
  33.0% > $6,000 33.0% > $6,000 33.0% > $6,000 33.0% > $6,000  
  37.0% > $8,000 37.0% > $8,000 37.0% > $8,000 37.0% > $8,000  
  41.0% > $10,000 41.0% > $10,000 41.0% > $10,000 41.0% > $10,000  
  46.0% > $12,000 46.0% > $12,000 46.0% > $12,000 46.0% > $12,000  
  50.0% > $14,000 50.0% > $14,000 50.0% > $14,000 50.0% > $14,000  
  53.0% > $16,000 53.0% > $16,000 53.0% > $16,000 53.0% > $16,000  
  56.0% > $18,000 56.0% > $18,000 56.0% > $18,000 56.0% > $18,000  
  59.0% > $20,000 59.0% > $20,000 59.0% > $20,000 59.0% > $20,000  
  62.0% > $22,000 62.0% > $22,000 62.0% > $22,000 62.0% > $22,000  
  65.0% > $26,000 65.0% > $26,000 65.0% > $26,000 65.0% > $26,000  
  68.0% > $32,000 68.0% > $32,000 68.0% > $32,000 68.0% > $32,000  
  72.0% > $38,000 72.0% > $38,000 72.0% > $38,000 72.0% > $38,000  
  75.0% > $44,000 75.0% > $44,000 75.0% > $44,000 75.0% > $44,000  
  78.0% > $50,000 78.0% > $50,000 78.0% > $50,000 78.0% > $50,000  
  81.0% > $60,000 81.0% > $60,000 81.0% > $60,000 81.0% > $60,000  
  84.0% > $70,000 84.0% > $70,000 84.0% > $70,000 84.0% > $70,000  
  87.0% > $80,000 87.0% > $80,000 87.0% > $80,000 87.0% > $80,000  
  90.0% > $90,000 90.0% > $90,000 90.0% > $90,000 90.0% > $90,000  
  92.0% > $100,000 92.0% > $100,000 92.0% > $100,000 92.0% > $100,000  
  93.0% > $150,000 93.0% > $150,000 93.0% > $150,000 93.0% > $150,000  
  94.0% > $200,000 94.0% > $200,000 94.0% > $200,000 94.0% > $200,000  
                           
1944 23.0% > $0 23.0% > $0 23.0% > $0 23.0% > $0 Tax rates include normal tax of 3 percent plus applicable surtax. The maximum effective tax rate on net income was 90 percent. Last law to change rates was the Individual Income Tax Act of 1944.
  25.0% > $2,000 25.0% > $2,000 25.0% > $2,000 25.0% > $2,000  
  29.0% > $4,000 29.0% > $4,000 29.0% > $4,000 29.0% > $4,000  
  33.0% > $6,000 33.0% > $6,000 33.0% > $6,000 33.0% > $6,000  
  37.0% > $8,000 37.0% > $8,000 37.0% > $8,000 37.0% > $8,000  
  41.0% > $10,000 41.0% > $10,000 41.0% > $10,000 41.0% > $10,000  
  46.0% > $12,000 46.0% > $12,000 46.0% > $12,000 46.0% > $12,000  
  50.0% > $14,000 50.0% > $14,000 50.0% > $14,000 50.0% > $14,000  
  53.0% > $16,000 53.0% > $16,000 53.0% > $16,000 53.0% > $16,000  
  56.0% > $18,000 56.0% > $18,000 56.0% > $18,000 56.0% > $18,000  
  59.0% > $20,000 59.0% > $20,000 59.0% > $20,000 59.0% > $20,000  
  62.0% > $22,000 62.0% > $22,000 62.0% > $22,000 62.0% > $22,000  
  65.0% > $26,000 65.0% > $26,000 65.0% > $26,000 65.0% > $26,000  
  68.0% > $32,000 68.0% > $32,000 68.0% > $32,000 68.0% > $32,000  
  72.0% > $38,000 72.0% > $38,000 72.0% > $38,000 72.0% > $38,000  
  75.0% > $44,000 75.0% > $44,000 75.0% > $44,000 75.0% > $44,000  
  78.0% > $50,000 78.0% > $50,000 78.0% > $50,000 78.0% > $50,000  
  81.0% > $60,000 81.0% > $60,000 81.0% > $60,000 81.0% > $60,000  
  84.0% > $70,000 84.0% > $70,000 84.0% > $70,000 84.0% > $70,000  
  87.0% > $80,000 87.0% > $80,000 87.0% > $80,000 87.0% > $80,000  
  90.0% > $90,000 90.0% > $90,000 90.0% > $90,000 90.0% > $90,000  
  92.0% > $100,000 92.0% > $100,000 92.0% > $100,000 92.0% > $100,000  
  93.0% > $150,000 93.0% > $150,000 93.0% > $150,000 93.0% > $150,000  
  94.0% > $200,000 94.0% > $200,000 94.0% > $200,000 94.0% > $200,000  
                           
1943 19.0% > $0 19.0% > $0 19.0% > $0 19.0% > $0 Tax rates include normal tax of 6 percent plus applicable surtax. Victory tax of 5 percent of income in excess of $624 less credits of 25 percent of the tax for single persons, 40 percent for married persons or heads of household, and 2 percent for each dependent. Last law to change rates was the Revenue Act of 1942.
  22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000  
  26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000  
  30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000  
  34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000  
  38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000  
  42.0% > $12,000 42.0% > $12,000 42.0% > $12,000 42.0% > $12,000  
  46.0% > $14,000 46.0% > $14,000 46.0% > $14,000 46.0% > $14,000  
  49.0% > $16,000 49.0% > $16,000 49.0% > $16,000 49.0% > $16,000  
  52.0% > $18,000 52.0% > $18,000 52.0% > $18,000 52.0% > $18,000  
  55.0% > $20,000 55.0% > $20,000 55.0% > $20,000 55.0% > $20,000  
  58.0% > $22,000 58.0% > $22,000 58.0% > $22,000 58.0% > $22,000  
  61.0% > $26,000 61.0% > $26,000 61.0% > $26,000 61.0% > $26,000  
  64.0% > $32,000 64.0% > $32,000 64.0% > $32,000 64.0% > $32,000  
  67.0% > $38,000 67.0% > $38,000 67.0% > $38,000 67.0% > $38,000  
  69.0% > $44,000 69.0% > $44,000 69.0% > $44,000 69.0% > $44,000  
  72.0% > $50,000 72.0% > $50,000 72.0% > $50,000 72.0% > $50,000  
  75.0% > $60,000 75.0% > $60,000 75.0% > $60,000 75.0% > $60,000  
  78.0% > $70,000 78.0% > $70,000 78.0% > $70,000 78.0% > $70,000  
  81.0% > $80,000 81.0% > $80,000 81.0% > $80,000 81.0% > $80,000  
  83.0% > $90,000 83.0% > $90,000 83.0% > $90,000 83.0% > $90,000  
  85.0% > $100,000 85.0% > $100,000 85.0% > $100,000 85.0% > $100,000  
  87.0% > $150,000 87.0% > $150,000 87.0% > $150,000 87.0% > $150,000  
  88.0% > $200,000 88.0% > $200,000 88.0% > $200,000 88.0% > $200,000  
                           
1942 19.0% > $0 19.0% > $0 19.0% > $0 19.0% > $0 Tax rates include normal tax of 6 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1942.
  22.0% > $2,000 22.0% > $2,000 22.0% > $2,000 22.0% > $2,000  
  26.0% > $4,000 26.0% > $4,000 26.0% > $4,000 26.0% > $4,000  
  30.0% > $6,000 30.0% > $6,000 30.0% > $6,000 30.0% > $6,000  
  34.0% > $8,000 34.0% > $8,000 34.0% > $8,000 34.0% > $8,000  
  38.0% > $10,000 38.0% > $10,000 38.0% > $10,000 38.0% > $10,000  
  42.0% > $12,000 42.0% > $12,000 42.0% > $12,000 42.0% > $12,000  
  46.0% > $14,000 46.0% > $14,000 46.0% > $14,000 46.0% > $14,000  
  49.0% > $16,000 49.0% > $16,000 49.0% > $16,000 49.0% > $16,000  
  52.0% > $18,000 52.0% > $18,000 52.0% > $18,000 52.0% > $18,000  
  55.0% > $20,000 55.0% > $20,000 55.0% > $20,000 55.0% > $20,000  
  58.0% > $22,000 58.0% > $22,000 58.0% > $22,000 58.0% > $22,000  
  61.0% > $26,000 61.0% > $26,000 61.0% > $26,000 61.0% > $26,000  
  64.0% > $32,000 64.0% > $32,000 64.0% > $32,000 64.0% > $32,000  
  67.0% > $38,000 67.0% > $38,000 67.0% > $38,000 67.0% > $38,000  
  69.0% > $44,000 69.0% > $44,000 69.0% > $44,000 69.0% > $44,000  
  72.0% > $50,000 72.0% > $50,000 72.0% > $50,000 72.0% > $50,000  
  75.0% > $60,000 75.0% > $60,000 75.0% > $60,000 75.0% > $60,000  
  78.0% > $70,000 78.0% > $70,000 78.0% > $70,000 78.0% > $70,000  
  81.0% > $80,000 81.0% > $80,000 81.0% > $80,000 81.0% > $80,000  
  83.0% > $90,000 83.0% > $90,000 83.0% > $90,000 83.0% > $90,000  
  85.0% > $100,000 85.0% > $100,000 85.0% > $100,000 85.0% > $100,000  
  87.0% > $150,000 87.0% > $150,000 87.0% > $150,000 87.0% > $150,000  
  88.0% > $200,000 88.0% > $200,000 88.0% > $200,000 88.0% > $200,000  
                           
1941 10.0% > $0 10.0% > $0 10.0% > $0 10.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1941.
  13.0% > $2,000 13.0% > $2,000 13.0% > $2,000 13.0% > $2,000  
  17.0% > $4,000 17.0% > $4,000 17.0% > $4,000 17.0% > $4,000  
  21.0% > $6,000 21.0% > $6,000 21.0% > $6,000 21.0% > $6,000  
  25.0% > $8,000 25.0% > $8,000 25.0% > $8,000 25.0% > $8,000  
  29.0% > $10,000 29.0% > $10,000 29.0% > $10,000 29.0% > $10,000  
  33.0% > $12,000 33.0% > $12,000 33.0% > $12,000 33.0% > $12,000  
  36.0% > $14,000 36.0% > $14,000 36.0% > $14,000 36.0% > $14,000  
  39.0% > $16,000 39.0% > $16,000 39.0% > $16,000 39.0% > $16,000  
  42.0% > $18,000 42.0% > $18,000 42.0% > $18,000 42.0% > $18,000  
  45.0% > $20,000 45.0% > $20,000 45.0% > $20,000 45.0% > $20,000  
  48.0% > $22,000 48.0% > $22,000 48.0% > $22,000 48.0% > $22,000  
  51.0% > $26,000 51.0% > $26,000 51.0% > $26,000 51.0% > $26,000  
  54.0% > $32,000 54.0% > $32,000 54.0% > $32,000 54.0% > $32,000  
  57.0% > $38,000 57.0% > $38,000 57.0% > $38,000 57.0% > $38,000  
  59.0% > $44,000 59.0% > $44,000 59.0% > $44,000 59.0% > $44,000  
  61.0% > $50,000 61.0% > $50,000 61.0% > $50,000 61.0% > $50,000  
  63.0% > $60,000 63.0% > $60,000 63.0% > $60,000 63.0% > $60,000  
  65.0% > $70,000 65.0% > $70,000 65.0% > $70,000 65.0% > $70,000  
  67.0% > $80,000 67.0% > $80,000 67.0% > $80,000 67.0% > $80,000  
  68.0% > $90,000 68.0% > $90,000 68.0% > $90,000 68.0% > $90,000  
  69.0% > $100,000 69.0% > $100,000 69.0% > $100,000 69.0% > $100,000  
  70.0% > $150,000 70.0% > $150,000 70.0% > $150,000 70.0% > $150,000  
  71.0% > $200,000 71.0% > $200,000 71.0% > $200,000 71.0% > $200,000  
  73.0% > $250,000 73.0% > $250,000 73.0% > $250,000 73.0% > $250,000  
  75.0% > $300,000 75.0% > $300,000 75.0% > $300,000 75.0% > $300,000  
  76.0% > $400,000 76.0% > $400,000 76.0% > $400,000 76.0% > $400,000  
  77.0% > $500,000 77.0% > $500,000 77.0% > $500,000 77.0% > $500,000  
  78.0% > $750,000 78.0% > $750,000 78.0% > $750,000 78.0% > $750,000  
  79.0% > $1,000,000 79.0% > $1,000,000 79.0% > $1,000,000 79.0% > $1,000,000  
  80.0% > $2,000,000 80.0% > $2,000,000 80.0% > $2,000,000 80.0% > $2,000,000  
  81.0% > $5,000,000 81.0% > $5,000,000 81.0% > $5,000,000 81.0% > $5,000,000  
                           
1940(A) 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Defense tax of 10 percent of normal tax and surtax (limited to 10 percent of excess of net income over sum of normal tax and surtax). Last law to change rates was the Revenue Act of 1940.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000  
  12.0% > $8,000 12.0% > $8,000 12.0% > $8,000 12.0% > $8,000  
  14.0% > $10,000 14.0% > $10,000 14.0% > $10,000 14.0% > $10,000  
  16.0% > $12,000 16.0% > $12,000 16.0% > $12,000 16.0% > $12,000  
  19.0% > $14,000 19.0% > $14,000 19.0% > $14,000 19.0% > $14,000  
  22.0% > $16,000 22.0% > $16,000 22.0% > $16,000 22.0% > $16,000  
  25.0% > $18,000 25.0% > $18,000 25.0% > $18,000 25.0% > $18,000  
  28.0% > $20,000 28.0% > $20,000 28.0% > $20,000 28.0% > $20,000  
  31.0% > $22,000 31.0% > $22,000 31.0% > $22,000 31.0% > $22,000  
  34.0% > $26,000 34.0% > $26,000 34.0% > $26,000 34.0% > $26,000  
  37.0% > $32,000 37.0% > $32,000 37.0% > $32,000 37.0% > $32,000  
  40.0% > $38,000 40.0% > $38,000 40.0% > $38,000 40.0% > $38,000  
  44.0% > $44,000 44.0% > $44,000 44.0% > $44,000 44.0% > $44,000  
  48.0% > $50,000 48.0% > $50,000 48.0% > $50,000 48.0% > $50,000  
  51.0% > $60,000 51.0% > $60,000 51.0% > $60,000 51.0% > $60,000  
  54.0% > $70,000 54.0% > $70,000 54.0% > $70,000 54.0% > $70,000  
  57.0% > $80,000 57.0% > $80,000 57.0% > $80,000 57.0% > $80,000  
  60.0% > $90,000 60.0% > $90,000 60.0% > $90,000 60.0% > $90,000  
  62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000  
  64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000  
  66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000  
  68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000  
  70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000  
  72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000  
  74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000  
  76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000  
  77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000  
  78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000  
  79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000  
                           
1939 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000  
  10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000  
  11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000  
  12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000  
  13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000  
  15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000  
  17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000  
  19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000  
  21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000  
  23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000  
  25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000  
  28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000  
  31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000  
  35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000  
  39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000  
  43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000  
  47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000  
  51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000  
  55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000  
  59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000  
  62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000  
  64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000  
  66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000  
  68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000  
  70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000  
  72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000  
  74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000  
  76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000  
  77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000  
  78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000  
  79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000  
                           
1938 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000  
  10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000  
  11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000  
  12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000  
  13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000  
  15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000  
  17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000  
  19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000  
  21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000  
  23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000  
  25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000  
  28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000  
  31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000  
  35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000  
  39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000  
  43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000  
  47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000  
  51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000  
  55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000  
  59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000  
  62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000  
  64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000  
  66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000  
  68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000  
  70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000  
  72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000  
  74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000  
  76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000  
  77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000  
  78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000  
  79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000  
                           
1937 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000  
  10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000  
  11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000  
  12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000  
  13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000  
  15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000  
  17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000  
  19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000  
  21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000  
  23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000  
  25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000  
  28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000  
  31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000  
  35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000  
  39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000  
  43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000  
  47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000  
  51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000  
  55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000  
  59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000  
  62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000  
  64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000  
  66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000  
  68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000  
  70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000  
  72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000  
  74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000  
  76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000  
  77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000  
  78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000  
  79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000  
                           
1936 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000  
  10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000  
  11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000  
  12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000  
  13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000  
  15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000  
  17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000  
  19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000  
  21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000  
  23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000  
  25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000  
  28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000  
  31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000  
  35.0% > $50,000 35.0% > $50,000 35.0% > $50,000 35.0% > $50,000  
  39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000  
  43.0% > $62,000 43.0% > $62,000 43.0% > $62,000 43.0% > $62,000  
  47.0% > $68,000 47.0% > $68,000 47.0% > $68,000 47.0% > $68,000  
  51.0% > $74,000 51.0% > $74,000 51.0% > $74,000 51.0% > $74,000  
  55.0% > $80,000 55.0% > $80,000 55.0% > $80,000 55.0% > $80,000  
  59.0% > $90,000 59.0% > $90,000 59.0% > $90,000 59.0% > $90,000  
  62.0% > $100,000 62.0% > $100,000 62.0% > $100,000 62.0% > $100,000  
  64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000  
  66.0% > $200,000 66.0% > $200,000 66.0% > $200,000 66.0% > $200,000  
  68.0% > $250,000 68.0% > $250,000 68.0% > $250,000 68.0% > $250,000  
  70.0% > $300,000 70.0% > $300,000 70.0% > $300,000 70.0% > $300,000  
  72.0% > $400,000 72.0% > $400,000 72.0% > $400,000 72.0% > $400,000  
  74.0% > $500,000 74.0% > $500,000 74.0% > $500,000 74.0% > $500,000  
  76.0% > $750,000 76.0% > $750,000 76.0% > $750,000 76.0% > $750,000  
  77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000  
  78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000 78.0% > $2,000,000  
  79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000 79.0% > $5,000,000  
                           
1935 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000  
  10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000  
  11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000  
  12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000  
  13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000  
  15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000  
  17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000  
  19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000  
  21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000  
  23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000  
  25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000  
  28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000  
  31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000  
  34.0% > $50,000 34.0% > $50,000 34.0% > $50,000 34.0% > $50,000  
  37.0% > $56,000 37.0% > $56,000 37.0% > $56,000 37.0% > $56,000  
  40.0% > $62,000 40.0% > $62,000 40.0% > $62,000 40.0% > $62,000  
  43.0% > $68,000 43.0% > $68,000 43.0% > $68,000 43.0% > $68,000  
  46.0% > $74,000 46.0% > $74,000 46.0% > $74,000 46.0% > $74,000  
  49.0% > $80,000 49.0% > $80,000 49.0% > $80,000 49.0% > $80,000  
  54.0% > $90,000 54.0% > $90,000 54.0% > $90,000 54.0% > $90,000  
  56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000  
  57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000  
  58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000  
  59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000  
  60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000  
  61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000  
  62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000  
  63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000  
                           
1934 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000  
  10.0% > $8,000 10.0% > $8,000 10.0% > $8,000 10.0% > $8,000  
  11.0% > $10,000 11.0% > $10,000 11.0% > $10,000 11.0% > $10,000  
  12.0% > $12,000 12.0% > $12,000 12.0% > $12,000 12.0% > $12,000  
  13.0% > $14,000 13.0% > $14,000 13.0% > $14,000 13.0% > $14,000  
  15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000  
  17.0% > $18,000 17.0% > $18,000 17.0% > $18,000 17.0% > $18,000  
  19.0% > $20,000 19.0% > $20,000 19.0% > $20,000 19.0% > $20,000  
  21.0% > $22,000 21.0% > $22,000 21.0% > $22,000 21.0% > $22,000  
  23.0% > $26,000 23.0% > $26,000 23.0% > $26,000 23.0% > $26,000  
  25.0% > $32,000 25.0% > $32,000 25.0% > $32,000 25.0% > $32,000  
  28.0% > $38,000 28.0% > $38,000 28.0% > $38,000 28.0% > $38,000  
  31.0% > $44,000 31.0% > $44,000 31.0% > $44,000 31.0% > $44,000  
  34.0% > $50,000 34.0% > $50,000 34.0% > $50,000 34.0% > $50,000  
  37.0% > $56,000 37.0% > $56,000 37.0% > $56,000 37.0% > $56,000  
  40.0% > $62,000 40.0% > $62,000 40.0% > $62,000 40.0% > $62,000  
  43.0% > $68,000 43.0% > $68,000 43.0% > $68,000 43.0% > $68,000  
  46.0% > $74,000 46.0% > $74,000 46.0% > $74,000 46.0% > $74,000  
  49.0% > $80,000 49.0% > $80,000 49.0% > $80,000 49.0% > $80,000  
  54.0% > $90,000 54.0% > $90,000 54.0% > $90,000 54.0% > $90,000  
  56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000  
  57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000  
  58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000  
  59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000  
  60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000  
  61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000  
  62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000  
  63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000  
                           
1933 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax rates plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000  
  10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000  
  11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000  
  12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000  
  13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000  
  14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000  
  16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000  
  17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000  
  18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000  
  19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000  
  20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000  
  21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000  
  23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000  
  24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000  
  25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000  
  26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000  
  27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000  
  28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000  
  29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000  
  30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000  
  31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000  
  32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000  
  33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000  
  34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000  
  35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000  
  36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000  
  37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000  
  38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000  
  39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000  
  40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000  
  41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000  
  42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000  
  43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000  
  44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000  
  45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000  
  46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000  
  47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000  
  48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000  
  49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000  
  50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000  
  51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000  
  52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000  
  53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000  
  54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000  
  55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000  
  56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000  
  57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000  
  58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000  
  59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000  
  60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000  
  61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000  
  62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000  
  63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000  
                           
1932 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax of 4 percent up to $4,000 of taxable and income and 8 percent over $4,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000  
  10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000  
  11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000  
  12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000  
  13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000  
  14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000  
  16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000  
  17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000  
  18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000  
  19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000  
  20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000  
  21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000  
  23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000  
  24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000  
  25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000  
  26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000  
  27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000  
  28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000  
  29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000  
  30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000  
  31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000  
  32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000  
  33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000  
  34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000  
  35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000  
  36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000  
  37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000  
  38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000  
  39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000  
  40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000  
  41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000  
  42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000  
  43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000  
  44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000  
  45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000  
  46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000  
  47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000  
  48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000  
  49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000  
  50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000  
  51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000  
  52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000  
  53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000  
  54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000  
  55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000  
  56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000  
  57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000  
  58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000  
  59.0% > $300,000 59.0% > $300,000 59.0% > $300,000 59.0% > $300,000  
  60.0% > $400,000 60.0% > $400,000 60.0% > $400,000 60.0% > $400,000  
  61.0% > $500,000 61.0% > $500,000 61.0% > $500,000 61.0% > $500,000  
  62.0% > $750,000 62.0% > $750,000 62.0% > $750,000 62.0% > $750,000  
  63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000 63.0% > $1,000,000  
                           
1931 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.
  3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000  
  5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000  
  6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000  
  7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000  
  8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000  
  9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000  
  10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000  
  11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000  
  12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000  
  13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000  
  14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000  
  15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000  
  16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000  
  17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000  
  18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000  
  19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000  
  20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000  
  21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000  
  22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000  
  23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000  
  24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000  
  25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000  
                           
1930 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.
  3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000  
  5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000  
  6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000  
  7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000  
  8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000  
  9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000  
  10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000  
  11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000  
  12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000  
  13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000  
  14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000  
  15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000  
  16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000  
  17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000  
  18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000  
  19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000  
  20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000  
  21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000  
  22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000  
  23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000  
  24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000  
  25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000  
                           
1929 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Tax liability reduced by 1 percent by Joint Resolution of Congress, No. 133, approved by President Hoover on December 16, 1929. Last law to change rates was the Revenue Act of 1928.
  3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000  
  5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000  
  6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000  
  7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000  
  8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000  
  9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000  
  10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000  
  11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000  
  12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000  
  13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000  
  14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000  
  15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000  
  16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000  
  17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000  
  18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000  
  19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000  
  20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000  
  21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000  
  22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000  
  23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000  
  24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000  
  25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000  
                           
1928 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928.
  3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000  
  5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000  
  6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000  
  7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000  
  8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000  
  9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000  
  10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000  
  11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000  
  12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000  
  13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000  
  14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000  
  15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000  
  16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000  
  17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000  
  18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000  
  19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000  
  20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000  
  21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000  
  22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000  
  23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000  
  24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000  
  25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000  
                           
1927 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926.
  3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000  
  5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000  
  6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000  
  7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000  
  8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000  
  9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000  
  10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000  
  11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000  
  12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000  
  13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000  
  14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000  
  15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000  
  16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000  
  17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000  
  18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000  
  19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000  
  20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000  
  21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000  
  22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000  
  23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000  
  24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000  
  25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000  
                           
1926 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926.
  3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000  
  5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000  
  6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000  
  7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000  
  8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000  
  9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000  
  10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000  
  11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000  
  12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000  
  13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000  
  14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000  
  15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000  
  16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000  
  17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000  
  18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000  
  19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000  
  20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000  
  21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000  
  22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000  
  23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000  
  24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000  
  25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000  
                           
1925 1.5% > $0 1.5% > $0 1.5% > $0 1.5% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924.
  3.0% > $4,000 3.0% > $4,000 3.0% > $4,000 3.0% > $4,000  
  5.0% > $8,000 5.0% > $8,000 5.0% > $8,000 5.0% > $8,000  
  6.0% > $10,000 6.0% > $10,000 6.0% > $10,000 6.0% > $10,000  
  7.0% > $14,000 7.0% > $14,000 7.0% > $14,000 7.0% > $14,000  
  8.0% > $16,000 8.0% > $16,000 8.0% > $16,000 8.0% > $16,000  
  9.0% > $18,000 9.0% > $18,000 9.0% > $18,000 9.0% > $18,000  
  10.0% > $20,000 10.0% > $20,000 10.0% > $20,000 10.0% > $20,000  
  11.0% > $22,000 11.0% > $22,000 11.0% > $22,000 11.0% > $22,000  
  12.0% > $24,000 12.0% > $24,000 12.0% > $24,000 12.0% > $24,000  
  13.0% > $28,000 13.0% > $28,000 13.0% > $28,000 13.0% > $28,000  
  14.0% > $32,000 14.0% > $32,000 14.0% > $32,000 14.0% > $32,000  
  15.0% > $36,000 15.0% > $36,000 15.0% > $36,000 15.0% > $36,000  
  16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000  
  17.0% > $44,000 17.0% > $44,000 17.0% > $44,000 17.0% > $44,000  
  18.0% > $48,000 18.0% > $48,000 18.0% > $48,000 18.0% > $48,000  
  19.0% > $52,000 19.0% > $52,000 19.0% > $52,000 19.0% > $52,000  
  20.0% > $56,000 20.0% > $56,000 20.0% > $56,000 20.0% > $56,000  
  21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000  
  22.0% > $64,000 22.0% > $64,000 22.0% > $64,000 22.0% > $64,000  
  23.0% > $70,000 23.0% > $70,000 23.0% > $70,000 23.0% > $70,000  
  24.0% > $80,000 24.0% > $80,000 24.0% > $80,000 24.0% > $80,000  
  25.0% > $100,000 25.0% > $100,000 25.0% > $100,000 25.0% > $100,000  
                           
1924 2.0% > $0 2.0% > $0 2.0% > $0 2.0% > $0 Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924.
  4.0% > $4,000 4.0% > $4,000 4.0% > $4,000 4.0% > $4,000  
  6.0% > $8,000 6.0% > $8,000 6.0% > $8,000 6.0% > $8,000  
  7.0% > $10,000 7.0% > $10,000 7.0% > $10,000 7.0% > $10,000  
  8.0% > $14,000 8.0% > $14,000 8.0% > $14,000 8.0% > $14,000  
  9.0% > $16,000 9.0% > $16,000 9.0% > $16,000 9.0% > $16,000  
  10.0% > $18,000 10.0% > $18,000 10.0% > $18,000 10.0% > $18,000  
  11.0% > $20,000 11.0% > $20,000 11.0% > $20,000 11.0% > $20,000  
  12.0% > $22,000 12.0% > $22,000 12.0% > $22,000 12.0% > $22,000  
  13.0% > $24,000 13.0% > $24,000 13.0% > $24,000 13.0% > $24,000  
  14.0% > $26,000 14.0% > $26,000 14.0% > $26,000 14.0% > $26,000  
  15.0% > $28,000 15.0% > $28,000 15.0% > $28,000 15.0% > $28,000  
  16.0% > $30,000 16.0% > $30,000 16.0% > $30,000 16.0% > $30,000  
  17.0% > $34,000 17.0% > $34,000 17.0% > $34,000 17.0% > $34,000  
  18.0% > $36,000 18.0% > $36,000 18.0% > $36,000 18.0% > $36,000  
  19.0% > $38,000 19.0% > $38,000 19.0% > $38,000 19.0% > $38,000  
  20.0% > $42,000 20.0% > $42,000 20.0% > $42,000 20.0% > $42,000  
  21.0% > $44,000 21.0% > $44,000 21.0% > $44,000 21.0% > $44,000  
  22.0% > $46,000 22.0% > $46,000 22.0% > $46,000 22.0% > $46,000  
  23.0% > $48,000 23.0% > $48,000 23.0% > $48,000 23.0% > $48,000  
  24.0% > $50,000 24.0% > $50,000 24.0% > $50,000 24.0% > $50,000  
  25.0% > $52,000 25.0% > $52,000 25.0% > $52,000 25.0% > $52,000  
  26.0% > $56,000 26.0% > $56,000 26.0% > $56,000 26.0% > $56,000  
  27.0% > $58,000 27.0% > $58,000 27.0% > $58,000 27.0% > $58,000  
  28.0% > $62,000 28.0% > $62,000 28.0% > $62,000 28.0% > $62,000  
  29.0% > $64,000 29.0% > $64,000 29.0% > $64,000 29.0% > $64,000  
  30.0% > $66,000 30.0% > $66,000 30.0% > $66,000 30.0% > $66,000  
  31.0% > $68,000 31.0% > $68,000 31.0% > $68,000 31.0% > $68,000  
  32.0% > $70,000 32.0% > $70,000 32.0% > $70,000 32.0% > $70,000  
  33.0% > $74,000 33.0% > $74,000 33.0% > $74,000 33.0% > $74,000  
  34.0% > $76,000 34.0% > $76,000 34.0% > $76,000 34.0% > $76,000  
  35.0% > $80,000 35.0% > $80,000 35.0% > $80,000 35.0% > $80,000  
  36.0% > $82,000 36.0% > $82,000 36.0% > $82,000 36.0% > $82,000  
  37.0% > $84,000 37.0% > $84,000 37.0% > $84,000 37.0% > $84,000  
  38.0% > $88,000 38.0% > $88,000 38.0% > $88,000 38.0% > $88,000  
  39.0% > $90,000 39.0% > $90,000 39.0% > $90,000 39.0% > $90,000  
  40.0% > $92,000 40.0% > $92,000 40.0% > $92,000 40.0% > $92,000  
  41.0% > $94,000 41.0% > $94,000 41.0% > $94,000 41.0% > $94,000  
  42.0% > $96,000 42.0% > $96,000 42.0% > $96,000 42.0% > $96,000  
  43.0% > $100,000 43.0% > $100,000 43.0% > $100,000 43.0% > $100,000  
  44.0% > $200,000 44.0% > $200,000 44.0% > $200,000 44.0% > $200,000  
  45.0% > $300,000 45.0% > $300,000 45.0% > $300,000 45.0% > $300,000  
  46.0% > $500,000 46.0% > $500,000 46.0% > $500,000 46.0% > $500,000  
                           
1923 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal tax plus applicable surtaxes. Tax for 1923 was reduced 25 percent by credit or refund under the Revenue Act of 1924, so the IRS reports the top and bottom rates as 3% and 43.5% at http://www.irs.gov/pub/irs-soi/02inpetr.pdf. Last law to change rates was the Revenue Act of 1921.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000  
  10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000  
  11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000  
  12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000  
  13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000  
  14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000  
  16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000  
  17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000  
  18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000  
  19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000  
  20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000  
  21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000  
  23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000  
  24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000  
  25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000  
  26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000  
  27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000  
  28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000  
  29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000  
  30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000  
  31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000  
  32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000  
  33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000  
  34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000  
  35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000  
  36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000  
  37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000  
  38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000  
  39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000  
  40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000  
  41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000  
  42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000  
  43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000  
  44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000  
  45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000  
  46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000  
  47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000  
  48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000  
  49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000  
  50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000  
  51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000  
  52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000  
  53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000  
  54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000  
  55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000  
  56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000  
  57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000  
  58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000  
                           
1922 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal taxes of 4 percent on the first $4,000 of taxable income and 8 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $6,000 9.0% > $6,000 9.0% > $6,000 9.0% > $6,000  
  10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000  
  11.0% > $12,000 11.0% > $12,000 11.0% > $12,000 11.0% > $12,000  
  12.0% > $14,000 12.0% > $14,000 12.0% > $14,000 12.0% > $14,000  
  13.0% > $16,000 13.0% > $16,000 13.0% > $16,000 13.0% > $16,000  
  14.0% > $18,000 14.0% > $18,000 14.0% > $18,000 14.0% > $18,000  
  16.0% > $20,000 16.0% > $20,000 16.0% > $20,000 16.0% > $20,000  
  17.0% > $22,000 17.0% > $22,000 17.0% > $22,000 17.0% > $22,000  
  18.0% > $24,000 18.0% > $24,000 18.0% > $24,000 18.0% > $24,000  
  19.0% > $26,000 19.0% > $26,000 19.0% > $26,000 19.0% > $26,000  
  20.0% > $28,000 20.0% > $28,000 20.0% > $28,000 20.0% > $28,000  
  21.0% > $30,000 21.0% > $30,000 21.0% > $30,000 21.0% > $30,000  
  23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000  
  24.0% > $36,000 24.0% > $36,000 24.0% > $36,000 24.0% > $36,000  
  25.0% > $38,000 25.0% > $38,000 25.0% > $38,000 25.0% > $38,000  
  26.0% > $40,000 26.0% > $40,000 26.0% > $40,000 26.0% > $40,000  
  27.0% > $42,000 27.0% > $42,000 27.0% > $42,000 27.0% > $42,000  
  28.0% > $44,000 28.0% > $44,000 28.0% > $44,000 28.0% > $44,000  
  29.0% > $46,000 29.0% > $46,000 29.0% > $46,000 29.0% > $46,000  
  30.0% > $48,000 30.0% > $48,000 30.0% > $48,000 30.0% > $48,000  
  31.0% > $50,000 31.0% > $50,000 31.0% > $50,000 31.0% > $50,000  
  32.0% > $52,000 32.0% > $52,000 32.0% > $52,000 32.0% > $52,000  
  33.0% > $54,000 33.0% > $54,000 33.0% > $54,000 33.0% > $54,000  
  34.0% > $56,000 34.0% > $56,000 34.0% > $56,000 34.0% > $56,000  
  35.0% > $58,000 35.0% > $58,000 35.0% > $58,000 35.0% > $58,000  
  36.0% > $60,000 36.0% > $60,000 36.0% > $60,000 36.0% > $60,000  
  37.0% > $62,000 37.0% > $62,000 37.0% > $62,000 37.0% > $62,000  
  38.0% > $64,000 38.0% > $64,000 38.0% > $64,000 38.0% > $64,000  
  39.0% > $66,000 39.0% > $66,000 39.0% > $66,000 39.0% > $66,000  
  40.0% > $68,000 40.0% > $68,000 40.0% > $68,000 40.0% > $68,000  
  41.0% > $70,000 41.0% > $70,000 41.0% > $70,000 41.0% > $70,000  
  42.0% > $72,000 42.0% > $72,000 42.0% > $72,000 42.0% > $72,000  
  43.0% > $74,000 43.0% > $74,000 43.0% > $74,000 43.0% > $74,000  
  44.0% > $76,000 44.0% > $76,000 44.0% > $76,000 44.0% > $76,000  
  45.0% > $78,000 45.0% > $78,000 45.0% > $78,000 45.0% > $78,000  
  46.0% > $80,000 46.0% > $80,000 46.0% > $80,000 46.0% > $80,000  
  47.0% > $82,000 47.0% > $82,000 47.0% > $82,000 47.0% > $82,000  
  48.0% > $84,000 48.0% > $84,000 48.0% > $84,000 48.0% > $84,000  
  49.0% > $86,000 49.0% > $86,000 49.0% > $86,000 49.0% > $86,000  
  50.0% > $88,000 50.0% > $88,000 50.0% > $88,000 50.0% > $88,000  
  51.0% > $90,000 51.0% > $90,000 51.0% > $90,000 51.0% > $90,000  
  52.0% > $92,000 52.0% > $92,000 52.0% > $92,000 52.0% > $92,000  
  53.0% > $94,000 53.0% > $94,000 53.0% > $94,000 53.0% > $94,000  
  54.0% > $96,000 54.0% > $96,000 54.0% > $96,000 54.0% > $96,000  
  55.0% > $98,000 55.0% > $98,000 55.0% > $98,000 55.0% > $98,000  
  56.0% > $100,000 56.0% > $100,000 56.0% > $100,000 56.0% > $100,000  
  57.0% > $150,000 57.0% > $150,000 57.0% > $150,000 57.0% > $150,000  
  58.0% > $200,000 58.0% > $200,000 58.0% > $200,000 58.0% > $200,000  
                           
1921 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000  
  10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000  
  11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000  
  12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000  
  13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000  
  14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000  
  15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000  
  16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000  
  17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000  
  18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000  
  19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000  
  20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000  
  21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000  
  22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000  
  23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000  
  24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000  
  25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000  
  26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000  
  27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000  
  28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000  
  29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000  
  30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000  
  31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000  
  32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000  
  33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000  
  34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000  
  35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000  
  36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000  
  37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000  
  38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000  
  39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000  
  40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000  
  41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000  
  42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000  
  43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000  
  44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000  
  45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000  
  46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000  
  47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000  
  48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000  
  49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000  
  50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000  
  51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000  
  52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000  
  53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000  
  54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000  
  55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000  
  56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000  
  60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000  
  64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000  
  68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000  
  71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000  
  72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000  
  73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000  
                           
1920 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Last law to change rates was the Revenue Act of 1918.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000  
  10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000  
  11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000  
  12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000  
  13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000  
  14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000  
  15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000  
  16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000  
  17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000  
  18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000  
  19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000  
  20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000  
  21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000  
  22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000  
  23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000  
  24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000  
  25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000  
  26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000  
  27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000  
  28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000  
  29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000  
  30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000  
  31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000  
  32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000  
  33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000  
  34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000  
  35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000  
  36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000  
  37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000  
  38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000  
  39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000  
  40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000  
  41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000  
  42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000  
  43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000  
  44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000  
  45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000  
  46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000  
  47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000  
  48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000  
  49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000  
  50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000  
  51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000  
  52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000  
  53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000  
  54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000  
  55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000  
  56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000  
  60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000  
  64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000  
  68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000  
  71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000  
  72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000  
  73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000  
                           
1919 4.0% > $0 4.0% > $0 4.0% > $0 4.0% > $0 Last law to change rates was the Revenue Act of 1918.
  8.0% > $4,000 8.0% > $4,000 8.0% > $4,000 8.0% > $4,000  
  9.0% > $5,000 9.0% > $5,000 9.0% > $5,000 9.0% > $5,000  
  10.0% > $6,000 10.0% > $6,000 10.0% > $6,000 10.0% > $6,000  
  11.0% > $8,000 11.0% > $8,000 11.0% > $8,000 11.0% > $8,000  
  12.0% > $10,000 12.0% > $10,000 12.0% > $10,000 12.0% > $10,000  
  13.0% > $12,000 13.0% > $12,000 13.0% > $12,000 13.0% > $12,000  
  14.0% > $14,000 14.0% > $14,000 14.0% > $14,000 14.0% > $14,000  
  15.0% > $16,000 15.0% > $16,000 15.0% > $16,000 15.0% > $16,000  
  16.0% > $18,000 16.0% > $18,000 16.0% > $18,000 16.0% > $18,000  
  17.0% > $20,000 17.0% > $20,000 17.0% > $20,000 17.0% > $20,000  
  18.0% > $22,000 18.0% > $22,000 18.0% > $22,000 18.0% > $22,000  
  19.0% > $24,000 19.0% > $24,000 19.0% > $24,000 19.0% > $24,000  
  20.0% > $26,000 20.0% > $26,000 20.0% > $26,000 20.0% > $26,000  
  21.0% > $28,000 21.0% > $28,000 21.0% > $28,000 21.0% > $28,000  
  22.0% > $30,000 22.0% > $30,000 22.0% > $30,000 22.0% > $30,000  
  23.0% > $32,000 23.0% > $32,000 23.0% > $32,000 23.0% > $32,000  
  24.0% > $34,000 24.0% > $34,000 24.0% > $34,000 24.0% > $34,000  
  25.0% > $36,000 25.0% > $36,000 25.0% > $36,000 25.0% > $36,000  
  26.0% > $38,000 26.0% > $38,000 26.0% > $38,000 26.0% > $38,000  
  27.0% > $40,000 27.0% > $40,000 27.0% > $40,000 27.0% > $40,000  
  28.0% > $42,000 28.0% > $42,000 28.0% > $42,000 28.0% > $42,000  
  29.0% > $44,000 29.0% > $44,000 29.0% > $44,000 29.0% > $44,000  
  30.0% > $46,000 30.0% > $46,000 30.0% > $46,000 30.0% > $46,000  
  31.0% > $48,000 31.0% > $48,000 31.0% > $48,000 31.0% > $48,000  
  32.0% > $50,000 32.0% > $50,000 32.0% > $50,000 32.0% > $50,000  
  33.0% > $52,000 33.0% > $52,000 33.0% > $52,000 33.0% > $52,000  
  34.0% > $54,000 34.0% > $54,000 34.0% > $54,000 34.0% > $54,000  
  35.0% > $56,000 35.0% > $56,000 35.0% > $56,000 35.0% > $56,000  
  36.0% > $58,000 36.0% > $58,000 36.0% > $58,000 36.0% > $58,000  
  37.0% > $60,000 37.0% > $60,000 37.0% > $60,000 37.0% > $60,000  
  38.0% > $62,000 38.0% > $62,000 38.0% > $62,000 38.0% > $62,000  
  39.0% > $64,000 39.0% > $64,000 39.0% > $64,000 39.0% > $64,000  
  40.0% > $66,000 40.0% > $66,000 40.0% > $66,000 40.0% > $66,000  
  41.0% > $68,000 41.0% > $68,000 41.0% > $68,000 41.0% > $68,000  
  42.0% > $70,000 42.0% > $70,000 42.0% > $70,000 42.0% > $70,000  
  43.0% > $72,000 43.0% > $72,000 43.0% > $72,000 43.0% > $72,000  
  44.0% > $74,000 44.0% > $74,000 44.0% > $74,000 44.0% > $74,000  
  45.0% > $76,000 45.0% > $76,000 45.0% > $76,000 45.0% > $76,000  
  46.0% > $78,000 46.0% > $78,000 46.0% > $78,000 46.0% > $78,000  
  47.0% > $80,000 47.0% > $80,000 47.0% > $80,000 47.0% > $80,000  
  48.0% > $82,000 48.0% > $82,000 48.0% > $82,000 48.0% > $82,000  
  49.0% > $84,000 49.0% > $84,000 49.0% > $84,000 49.0% > $84,000  
  50.0% > $86,000 50.0% > $86,000 50.0% > $86,000 50.0% > $86,000  
  51.0% > $88,000 51.0% > $88,000 51.0% > $88,000 51.0% > $88,000  
  52.0% > $90,000 52.0% > $90,000 52.0% > $90,000 52.0% > $90,000  
  53.0% > $92,000 53.0% > $92,000 53.0% > $92,000 53.0% > $92,000  
  54.0% > $94,000 54.0% > $94,000 54.0% > $94,000 54.0% > $94,000  
  55.0% > $96,000 55.0% > $96,000 55.0% > $96,000 55.0% > $96,000  
  56.0% > $98,000 56.0% > $98,000 56.0% > $98,000 56.0% > $98,000  
  60.0% > $100,000 60.0% > $100,000 60.0% > $100,000 60.0% > $100,000  
  64.0% > $150,000 64.0% > $150,000 64.0% > $150,000 64.0% > $150,000  
  68.0% > $200,000 68.0% > $200,000 68.0% > $200,000 68.0% > $200,000  
  71.0% > $300,000 71.0% > $300,000 71.0% > $300,000 71.0% > $300,000  
  72.0% > $500,000 72.0% > $500,000 72.0% > $500,000 72.0% > $500,000  
  73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000 73.0% > $1,000,000  
                           
1918 6.0% > $0 6.0% > $0 6.0% > $0 6.0% > $0 Tax rates include normal taxes of 6 percent (first $4,000 of taxable income) and 12 percent (all taxable income over $4,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1918.
  12.0% > $4,000 12.0% > $4,000 12.0% > $4,000 12.0% > $4,000  
  13.0% > $5,000 13.0% > $5,000 13.0% > $5,000 13.0% > $5,000  
  14.0% > $6,000 14.0% > $6,000 14.0% > $6,000 14.0% > $6,000  
  15.0% > $8,000 15.0% > $8,000 15.0% > $8,000 15.0% > $8,000  
  16.0% > $10,000 16.0% > $10,000 16.0% > $10,000 16.0% > $10,000  
  17.0% > $12,000 17.0% > $12,000 17.0% > $12,000 17.0% > $12,000  
  18.0% > $14,000 18.0% > $14,000 18.0% > $14,000 18.0% > $14,000  
  19.0% > $16,000 19.0% > $16,000 19.0% > $16,000 19.0% > $16,000  
  20.0% > $18,000 20.0% > $18,000 20.0% > $18,000 20.0% > $18,000  
  21.0% > $20,000 21.0% > $20,000 21.0% > $20,000 21.0% > $20,000  
  22.0% > $22,000 22.0% > $22,000 22.0% > $22,000 22.0% > $22,000  
  23.0% > $24,000 23.0% > $24,000 23.0% > $24,000 23.0% > $24,000  
  24.0% > $26,000 24.0% > $26,000 24.0% > $26,000 24.0% > $26,000  
  25.0% > $28,000 25.0% > $28,000 25.0% > $28,000 25.0% > $28,000  
  26.0% > $30,000 26.0% > $30,000 26.0% > $30,000 26.0% > $30,000  
  27.0% > $32,000 27.0% > $32,000 27.0% > $32,000 27.0% > $32,000  
  28.0% > $34,000 28.0% > $34,000 28.0% > $34,000 28.0% > $34,000  
  29.0% > $36,000 29.0% > $36,000 29.0% > $36,000 29.0% > $36,000  
  30.0% > $38,000 30.0% > $38,000 30.0% > $38,000 30.0% > $38,000  
  31.0% > $40,000 31.0% > $40,000 31.0% > $40,000 31.0% > $40,000  
  32.0% > $42,000 32.0% > $42,000 32.0% > $42,000 32.0% > $42,000  
  33.0% > $44,000 33.0% > $44,000 33.0% > $44,000 33.0% > $44,000  
  34.0% > $46,000 34.0% > $46,000 34.0% > $46,000 34.0% > $46,000  
  35.0% > $48,000 35.0% > $48,000 35.0% > $48,000 35.0% > $48,000  
  36.0% > $50,000 36.0% > $50,000 36.0% > $50,000 36.0% > $50,000  
  37.0% > $52,000 37.0% > $52,000 37.0% > $52,000 37.0% > $52,000  
  38.0% > $54,000 38.0% > $54,000 38.0% > $54,000 38.0% > $54,000  
  39.0% > $56,000 39.0% > $56,000 39.0% > $56,000 39.0% > $56,000  
  40.0% > $58,000 40.0% > $58,000 40.0% > $58,000 40.0% > $58,000  
  41.0% > $60,000 41.0% > $60,000 41.0% > $60,000 41.0% > $60,000  
  42.0% > $62,000 42.0% > $62,000 42.0% > $62,000 42.0% > $62,000  
  43.0% > $64,000 43.0% > $64,000 43.0% > $64,000 43.0% > $64,000  
  44.0% > $66,000 44.0% > $66,000 44.0% > $66,000 44.0% > $66,000  
  45.0% > $68,000 45.0% > $68,000 45.0% > $68,000 45.0% > $68,000  
  46.0% > $70,000 46.0% > $70,000 46.0% > $70,000 46.0% > $70,000  
  47.0% > $72,000 47.0% > $72,000 47.0% > $72,000 47.0% > $72,000  
  48.0% > $74,000 48.0% > $74,000 48.0% > $74,000 48.0% > $74,000  
  49.0% > $76,000 49.0% > $76,000 49.0% > $76,000 49.0% > $76,000  
  50.0% > $78,000 50.0% > $78,000 50.0% > $78,000 50.0% > $78,000  
  51.0% > $80,000 51.0% > $80,000 51.0% > $80,000 51.0% > $80,000  
  52.0% > $82,000 52.0% > $82,000 52.0% > $82,000 52.0% > $82,000  
  53.0% > $84,000 53.0% > $84,000 53.0% > $84,000 53.0% > $84,000  
  54.0% > $86,000 54.0% > $86,000 54.0% > $86,000 54.0% > $86,000  
  55.0% > $88,000 55.0% > $88,000 55.0% > $88,000 55.0% > $88,000  
  56.0% > $90,000 56.0% > $90,000 56.0% > $90,000 56.0% > $90,000  
  57.0% > $92,000 57.0% > $92,000 57.0% > $92,000 57.0% > $92,000  
  58.0% > $94,000 58.0% > $94,000 58.0% > $94,000 58.0% > $94,000  
  59.0% > $96,000 59.0% > $96,000 59.0% > $96,000 59.0% > $96,000  
  60.0% > $98,000 60.0% > $98,000 60.0% > $98,000 60.0% > $98,000  
  64.0% > $100,000 64.0% > $100,000 64.0% > $100,000 64.0% > $100,000  
  68.0% > $150,000 68.0% > $150,000 68.0% > $150,000 68.0% > $150,000  
  72.0% > $200,000 72.0% > $200,000 72.0% > $200,000 72.0% > $200,000  
  75.0% > $300,000 75.0% > $300,000 75.0% > $300,000 75.0% > $300,000  
  76.0% > $500,000 76.0% > $500,000 76.0% > $500,000 76.0% > $500,000  
  77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000 77.0% > $1,000,000  
                           
1917 2.0% > $0 2.0% > $0 2.0% > $0 2.0% > $0 Tax rates include normal taxes of 2 percent (first $2,000 of taxable income) and 4 percent (all taxable income over $2,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1917.
  4.0% > $2,000 4.0% > $2,000 4.0% > $2,000 4.0% > $2,000  
  5.0% > $5,000 5.0% > $5,000 5.0% > $5,000 5.0% > $5,000  
  6.0% > $7,500 6.0% > $7,500 6.0% > $7,500 6.0% > $7,500  
  7.0% > $10,000 7.0% > $10,000 7.0% > $10,000 7.0% > $10,000  
  8.0% > $12,500 8.0% > $12,500 8.0% > $12,500 8.0% > $12,500  
  9.0% > $15,000 9.0% > $15,000 9.0% > $15,000 9.0% > $15,000  
  12.0% > $20,000 12.0% > $20,000 12.0% > $20,000 12.0% > $20,000  
  16.0% > $40,000 16.0% > $40,000 16.0% > $40,000 16.0% > $40,000  
  21.0% > $60,000 21.0% > $60,000 21.0% > $60,000 21.0% > $60,000  
  26.0% > $80,000 26.0% > $80,000 26.0% > $80,000 26.0% > $80,000  
  31.0% > $100,000 31.0% > $100,000 31.0% > $100,000 31.0% > $100,000  
  35.0% > $150,000 35.0% > $150,000 35.0% > $150,000 35.0% > $150,000  
  41.0% > $200,000 41.0% > $200,000 41.0% > $200,000 41.0% > $200,000  
  46.0% > $250,000 46.0% > $250,000 46.0% > $250,000 46.0% > $250,000  
  50.0% > $300,000 50.0% > $300,000 50.0% > $300,000 50.0% > $300,000  
  54.0% > $500,000 54.0% > $500,000 54.0% > $500,000 54.0% > $500,000  
  59.0% > $750,000 59.0% > $750,000 59.0% > $750,000 59.0% > $750,000  
  65.0% > $1,000,000 65.0% > $1,000,000 65.0% > $1,000,000 65.0% > $1,000,000  
  66.0% > $1,500,000 66.0% > $1,500,000 66.0% > $1,500,000 66.0% > $1,500,000  
  67.0% > $2,000,000 67.0%   $2,000,000 67.0%   $2,000,000 67.0%   $2,000,000  
                           
1916 2.0% > $0 2.0% > $0 2.0% > $0 2.0% > $0 Tax rates include normal tax of 2 percent plus applicable surtaxes. Last law to change rates was the Revenue Act of 1916.
  3.0% > $20,000 3.0% > $20,000 3.0% > $20,000 3.0% > $20,000  
  4.0% > $40,000 4.0% > $40,000 4.0% > $40,000 4.0% > $40,000  
  5.0% > $60,000 5.0% > $60,000 5.0% > $60,000 5.0% > $60,000  
  6.0% > $80,000 6.0% > $80,000 6.0% > $80,000 6.0% > $80,000  
  7.0% > $100,000 7.0% > $100,000 7.0% > $100,000 7.0% > $100,000  
  8.0% > $150,000 8.0% > $150,000 8.0% > $150,000 8.0% > $150,000  
  9.0% > $200,000 9.0% > $200,000 9.0% > $200,000 9.0% > $200,000  
  10.0% > $250,000 10.0% > $250,000 10.0% > $250,000 10.0% > $250,000  
  11.0% > $300,000 11.0% > $300,000 11.0% > $300,000 11.0% > $300,000  
  12.0% > $500,000 12.0% > $500,000 12.0% > $500,000 12.0% > $500,000  
  13.0% > $1,000,000 13.0% > $1,000,000 13.0% > $1,000,000 13.0% > $1,000,000  
  14.0% > $1,500,000 14.0% > $1,500,000 14.0% > $1,500,000 14.0% > $1,500,000  
  15.0% > $2,000,000 15.0% > $2,000,000 15.0% > $2,000,000 15.0% > $2,000,000  
                           
1915 1.0% > $0 1.0% > $0 1.0% > $0 1.0% > $0 Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.
  2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000  
  3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000  
  4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000  
  5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000  
  6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000  
  7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000  
                           
1914 1.0% > $0 1.0% > $0 1.0% > $0 1.0% > $0 Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.
  2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000  
  3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000  
  4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000  
  5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000  
  6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000  
  7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000  
                           
1913 1.0% > $0 1.0% > $0 1.0% > $0 1.0% > $0 Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913.
  2.0% > $20,000 2.0% > $20,000 2.0% > $20,000 2.0% > $20,000  
  3.0% > $50,000 3.0% > $50,000 3.0% > $50,000 3.0% > $50,000  
  4.0% > $75,000 4.0% > $75,000 4.0% > $75,000 4.0% > $75,000  
  5.0% > $100,000 5.0% > $100,000 5.0% > $100,000 5.0% > $100,000  
  6.0% > $250,000 6.0% > $250,000 6.0% > $250,000 6.0% > $250,000  
  7.0% > $500,000 7.0% > $500,000 7.0% > $500,000 7.0% > $500,000  
                           
1895-1912 No income tax                       Income taxes were declared unconstitutional by the Supreme Court in 1895. This decision stood until the ratification of the 16th Amendment in 1913.
                           
1894 2.0% > $4,000 2.0% > $4,000 2.0% > $4,000 2.0% > $4,000 Last law to change rates was the Wilson-Gorman Tariff Act of 1894. Declared unconstitutional by the Supreme Court in 1895 in Pollock v. Farmers’ Loan & Trust Co .
                           
1873-1893 No income tax                       Last law to change rates was the Revenue Act of 1873.
                           
1872 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 Last law to change rates was the Revenue Act of 1870.
                           
1871 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 Last law to change rates was the Revenue Act of 1870.
                           
1870 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 2.5% > $2,000 Last law to change rates was the Revenue Act of 1870.
                           
1869 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 Last law to change rates was the Revenue Act of 1867.
                           
1868 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 Last law to change rates was the Revenue Act of 1867.
                           
1867 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 5.0% > $1,000 Last law to change rates was the Revenue Act of 1867.
                           
1866 5.0% > $600 5.0% > $600 5.0% > $600 5.0% > $600 Last law to change rates was the Revenue Act of 1864
  7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000  
  10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000  
                           
1865 5.0% > $600 5.0% > $600 5.0% > $600 5.0% > $600 Last law to change rates was the Revenue Act of 1864.
  7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000  
  10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000  
                           
1864 5.0% > $600 5.0% > $600 5.0% > $600 5.0% > $600 Last law to change rates was the Revenue Act of 1864.
  7.5% > $5,000 7.5% > $5,000 7.5% > $5,000 7.5% > $5,000  
  10.0% > $10,000 10.0% > $10,000 10.0% > $10,000 10.0% > $10,000  
                           
1863 3.0% > $600 3.0% > $600 3.0% > $600 3.0% > $600 Last law to change rates was the Revenue Act of 1862.
  5.0% > $10,000 5.0% > $10,000 5.0% > $10,000 5.0% > $10,000  
                           
1862 3.0% > $600 3.0% > $600 3.0% > $600 3.0% > $600 Last law to change rates was the Revenue Act of 1862.
  5.0% > $10,000 5.0% > $10,000 5.0% > $10,000 5.0% > $10,000  
                           
                           
Banner image attribution: mehaniq41, Adobe Stock

An individual income tax (or personal income tax) is levied on the wages, salaries, investments, or other forms of income an individual or household earns. The U.S. imposes a progressive income tax where rates increase with income. The Federal Income Tax was established in 1913 with the ratification of the 16th Amendment. Though barely 100 years old, individual income taxes are the largest source of tax revenue in the U.S.