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Single/Joint

A

B

C

D

Taxable Amount Over
Taxable Amount Not Over
Tax on Amount in Column A
Rate of Tax on Excess over Amount in Column A
0 5,000 0    .691%
5,000 10,000 34.55 1.383%
10,000 15,000 103.70 2.766%
15,000 20,000 242.00 3.458%
20,000 40,000 414.90 4.148%
40,000 80,000 1,244.50 4.841%
80,000 100,000 3,180.90 5.531%
100,000 200,000 4,287.10 6.422%
200,000 Over 200,000  10,709.10 6.980%
This table reflects 6.929% decrease in rates for year 2000 and later