| If taxable income is | The tax is. |
| $0 to $17,000 | 10% of taxable income. |
| $17,000 to $64,850 | $1,700 + 12% of the amount over $17,000 |
| $64,850 to $103,350 | $7,442 + 22% of the amount over $64,850 |
| $103,350 to $197,300 | $15,912 + 24% of the amount over $103,350 |
| $197,300 to $250,500 | $38,460 + 32% of the amount over $197,300 |
| $250,500 to $626,350 | $55,484 + 35% of the amount over $250,500 |
| Over $626,350 | $187,031,50 + 37% of the amount over $626,350 |
| If taxable income is | The tax is. |
| $0 to $11,925 | 10% of the taxable income |
| $11,925 to $48,475 | $1,192.50 + 12% of the amount over $11,925 |
| $48,475 to $103,350 | $5,578.50 + 22% of the amount over $48,475 |
| $103,350 to $197,300 | $17,651 + 24% of the amount over $103,350 |
| $197,300 to $250,525 | $40,199 + 32% of the amount over $197,300 |
| $250,525 to $626,350 | $57,231 + 35% of the amount over $250,525 |
| Over $626,350 | $188,769.75+ 37% of the amount over $626,350 |
| If taxable income is | The tax is. |
| $0 to $23,850 | 10% of taxable income. |
| $23,850 to $96,950 | $2,385 + 12% of the amount over $23,850 |
| $96,950 to $206,700 | $11,157 + 22% of the amount over $96,950 |
| $206,700 to $394,600 | $35,302+ 24% of the amount over $206,700 |
| $394,600 to $501,050 | $80,398 + 32% of the amount over $394,600 |
| $501,050 to $751,600 | $114,462 + 35% of the amount over $501,050 |
| Over $751,600 | $202,154.50 + 37 % of the amount over $751,600 |
| If taxable income is | The tax is. |
| Not over $11,925 | 10% of taxable income |
| $11,925 to $48,475 | $1,192.50+ 12% of the amount over $11,925 |
| $48,475 to $103,350 | $5,578.50 + 22% of the amount over $48,475 |
| $103,350 to $197,300 | $17,651 + 24% of the amount over $103,350 |
| $197,300 to $250,525 | $40,199 + 32% of the amount over $197,300 |
| $250,525 to $375,800 | $57,231 + 35% of the amount over $250,525 |
| Over $375,800 | $101,077.25 + 37% of the amount over $375,800 |