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SEC. 1—Continued
(a) (revised 1964)—Continued

whom subsection (b) applies) a tax determined in accordance with the following

table: “If the taxable income is:

The tax is: Not over $500.----

16% of the taxable income. Over $500 but not over $1,000.

$80, plus 16.5% of excess over $500. Over $1,000 but not over $1,500.

$162.50, plus 17.5% of excess over $1,000. Over $1,500 but not over $2,000.

$250, plus 18% of excess over $1,500. Over $2,000 but not over $4,000.

$340, plus 20% of excess over $2,000. Over $4,000 but not over $6,000.

$740, plus 23.5% of excess over $4,000. Over $6,000 but not over $8,000.

$1,210, plus 27% of excess over $6,000. Over $8,000 but not over $10,000.

$1,750, plus 30.5% of excess over $8,000. Over $10,000 but not over $12,000.

$2,360, plus 34% of excess over $10,000. Over $12,000 but not over $14,000.

$3,040, plus 37.5% of excess over $12,000. Over $14,000 but not over $16,000.

$3,790, plus 41% of excess over $14,000. Over $16,000 but not over $18,000.

$4,610, plus 44.5% of excess over $16,000. Over $18,000 but not over $20,000..

$5,500, plus 47.5% of excess over $18,000. Over $20,000 but not over $22,000...

$6,450, plus 50.5% of excess over $20,000. Over $22.000 but not over $26,000.

$7,460, plus 53.5% of excess over $22,000. Over $26,000 but not over $32,000..

$9,600, plus 56% of excess over $26,000. Over $32,000 but not over $38,000.

$12,960, plus 58.5% of excess over $32,000. Over $38,000 but not over $44,000.

$16,470, plus 61% of excess over $38,000. Over $44,000 but not over $50,000.

$20,130, plus 63.5% of excess over $44,000. Over $50,000 but not over $60,000.

$23,940, plus 66% of excess over $50,000. Over $60,000 but not over $70,000.

$30,540, plus 68.5% of excess over $60,000. Over $70,000 but not over $80,000.

$37,390, plus 71% of excess over $70,000. Over $80,000 but not over $90,000.

$44,490, plus 73.5% of excess over $80,000. Over $90,000 but not over $100,000.

$51,840, plus 75% of excess over $90,000. Over $100,000 but not over $200,000.

$59,340, plus 76.5% of excess over $100,000. Over $200,000.-

$135,840, plus 77% of excess over $200,000. “(2) TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1964.—In the case of a taxable year beginning after December 31, 1964, there is hereby imposed on the taxable income of every individual (other than a head of a household to whom

subsection (b) applies) à tax determined in accordance with the following table: “If the taxable income is:

The tax is: Not over $500.---

14% of the taxable income. Over $500 but not over $1,000...

$70, plus 15% of excess over $500. Over $1,000 but not over $1,500.

$145, plus 16% of excess over $1,000. Over $1,500 but not over $2,000.

$225, plus 17% of excess over $1,500. Over $2,000 but not over $4,000.

$310, plus 19% of excess over $2,000. Over $4,000 but not over $6,000.

$690, plus 22% of excess over $4,000. Over $6,000 but not over $8,000.

$1,130, plus 25% of excess over $6,000. Over $8,000 but not over $10,000.

$1,630, plus 28% of excess over $8,000. Over $10,000 but not over $12.000.

$2,190, plus 32% of excess over $10,000. Over $12,000 but not over $14,000.

$2,830, plus 36% of excess over $12,000. Over $14,000 but not over $16,000.

$3,550, plus 39% of excess over $14,000. Over $16,000 but not over $18,000.

$4,330, plus 42% of excess over $16,000. Over $18,000 but not over $20.000

$5,170, plus 45% of excess over $18,000. Over $20,000 but not over $22,000.

$6,070, plus 48% of excess over $20,000. Over $22,000 but not over $26,000.

$7,030, plus 50% of excess over $22,000. Over $26,000 but not over $32,000.

$9,030, plus 53% of excess over $26,000. Over $32,000 but not over $38,000.

$12,210, plus 55% of excess over $32,000. Over $38,000 but not over $44,000.

$15,510, plus 58% of excess over $38,000. Over $44,000 but not over $50,000.

$18,990, plus 60% of excess over $44,000. Over $50,000 but not over $60,000.

$22,590, plus 62% of excess over $50,000. Over $60,000 but not over $70,000.

$28,790, plus 64% of excess over $60,000. Over $70,000 but not over $80,000.

$35,190, plus 66% of excess over $70,000. Over $80,000 but not over $90,000.

$41,790, plus 68% of excess over $80,000. Over $90,000 but not over $100,000.

$48,590, plus 69% of excess over $90,000. Over $100,000

$55,490, plus 70% of excess over $100,000.” Applicability: Taxable years beginning after December 31, 1963.

(Id., § 131, 78 Stat. 30.)

SEC. 1—Continued
(a)(revised 1964)—Continued

Section 131 of P.L. 88–272 provided as follows:
“SEC. 131. GENERAL RULE.

"Except for purposes of section 21 of the Internal Revenue Code of 1954 (relating to effect of changes in rates during a taxable year), the amendments made by parts I and II of this title [Title I of P.L. 88–272] shall apply with respect to taxable years

beginning after December 31, 1963.". (b)(1)------- Feb. 26, 1964, H.R. 8363, P.L. 88–272, § 111(b), 78 Stat. 21–23: (in full)

Amended paragraph (1) 3 of Sec. 1(b) (relating to rates of tax on

heads of households) to read as follows: "(1) RATES OF TAX. —

(A) TAXABLE YEARS BEGINNING IN 1964.—In the case of a taxable year beginning on or after January 1, 1964, and before January 1, 1965, there is hereby imposed on the taxable income of every individual who is the head of a household

a tax determined in accordance with the following table: "If the taxable income is:

The tax is: Not over $1,000.----

16% of the taxable income. Over $1,000 but not over $2,000..

$160, plus 17.5% of excess over $1,000. Over $2,000 but not over $4,000.

$335, plus 19% of excess over $2,000. Over $4,000 but not over $6,000.

$715, plus 22% of excess over $4,000. Over $6,000 but not over $8,000.

$1,155, plus 23% of excess over $6,000. Over $8,000 but not over $10,000.

$1,615, plus 27% of excess over $8,000. Over $10,000 but not over $12,000

$2,155, plus 29% of excess over $10,000. Over $12,000 but not over $14,000.

$2,735, plus 32% of excess over $12,000. Over $14,000 but not over $16,000.

$3.375, plus 34% of excess over $14.000. Over $16,000 but not over $18,000.

$4,055, plus 37.5% of excess over $16,000. Over $18,000 but not over $20,000.

$4,805, plus 39% of excess over 18,000. Over $20,000 but not over $22,000.

$5,585, plus 42.5% of excess over $20,000. Over $22,000 but not over $24,000...

$6,435, plus 43.5% of excess over $22,000. Over $24,000 but not over $26,000..---- -- $7,305, plus 45.5% of excess over $24,000.

3 Paragraph (1) of section 1(b) originally read as follows (68 A Stat. 6):

“(1) RATES OF Tax.-A tax is hereby imposed for each taxable year on the taxable income of every individual who is the head of a household. The amount of the tax shall be determined in accordance with the following table: "If the taxable income is:

The tax is: Not over $2,000.---.

20% of the taxable income. Over $2,000 but not over $4,000.

$400, plus 21% of excess over $2,000. Over $4,000 but not over $6,000.-.

$820, plus 24% of excess over $4,000. Over $6,000 but not over $8,000.

$1,300, plus 26% of excess over $6,000. Over $8,000 but not over $10,000.

$1,820, plus 30% of excess over $8,000. Over $10,000 but not over $12,000.

$2,420, plus 32% of excess over $10,000. Over $12,000 but not over $14,000.

$3,060, plus 36% of excess over $12,000. Over $14,000 but not over $16,000.

$3,780, plus 39% of excess over $14,000. Over $16,000 but not over $18,000_

$4,560, plus 42% of excess over $16,000. Over $18,000 but not over $20,000.

$5,400, plus 43% of excess over $18,000. Over $20,000 but not over $22,000.

$6,260, plus 47 % of excess over $20,000. Over $22,000 but not over $24,000

$7,200, plus 49% of excess over $22,000. Over $24,000 but not over $28,000.

$8,180, plus 52% of excess over $24,000. Over $28,000 but not over $32,000_

$10,260, plus 54% of excess over $28,000. Over $32,000 but not over $38,000.

$12,420, plus 58% of excess over $32,000. Over $38,000 but not over $44,000.

$15,900, plus 62% of excess over $38,000. Over $44,000 but not over $50,000.

$19,620, plus 66% of excess over $44,000. Over $50,000 but not over $60,000.

$23,580, plus 68 of excess over $50,000. Over $60,000 but not over $70,000.

$30,380, plus 71% of excess over $60,000. Over $70,000 but not over $80,000.

$37,480, plus 74% of excess over $70,000. Over $80,000 but not over $90,000.

$44,880, plus 76% of excess over $80,000. Over $90,000 but not over $100,000.

$52,480, plus 80% of excess over $90,000. Over $100,000 but not over $150,000.

$60,480, plus 83% of excess over $100,000. Over $150,000 but not over $200,000..

$101,980, plus 87% of excess over $150,000. Over $200,000 but not over $300,000.

$145,480, plus 90% of excess over $200,000. Over $300,000.

$235,480, plus 91% of excess over $300,000.”

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SEC. 1—Continued
(b)(1)(revised 1964)—Continued
If the taxable income is:

The tax is:
Over $26,000 but not over $28,000.

$8,215, plus 47% of excess over $26,000. Over $28,000 but not over $32,000.

$9, 155, plus 48.5% of excess over $28,000. Over $32,000 but not over $36,000.

$11,095, plus 51.5% of excess over $32,000. Over $36,000 but not over $38,000.

$13,155, plus 53% of excess over $36,000. Over $38,000 but not over $40,000.

$14,215, plus 54% of excess over $38,000. Over $40,000 but not over $44,000.

$15,295, plus 56% of excess over $40,000. Over $44,000 but not over $50,000.

$17,535, plus 58.5% of excess over $44,000. Over $50,000 but not over $52,000_

$21,045, plus 59.5% of excess over $50,000. Over $52,000 but not over $60,000.

$22,235, plus 61% of excess over $52,000. Over $60,000 but not over $64,000.

$27,115, plus 62% of excess over $60,000. Over $64,000 but not over $70,000.

$29,595, plus 63.5% of excess over $64,000. Over $70,000 but not over $76,000.

$33,405, plus 65% of excess over $70,000. Over $76,000 but not over $80,000.

$37,305, plus 66% of excess over $76,000. Over $80,000 but not over $88,000.

$39,945, plus 67% of excess over $80,000. Over $88,000 but not over $90,000.

$45,305, plus 69% of excess over $88,000. Over $90,000 but not over $100,000.

$46,685, plus 69.5% of excess over $90,000. Over $100,000 but not over $120,000.

$53,635, plus 71% of excess over $100,000. Over $120,000 but not over $140,000.

$67,835, plus 72.5% of excess over $120,000. Over $140,000 but not over $160,000.

$82,335, plus 74% of excess over $140,000. Over $160,000 but not over $180,000.

$97,135, plus 75% of excess over $160,000. Over $180,000 but not over $200,000.

$112,135, plus 75.5% of excess over $180,000. Over $200,000.-,

$127,235, plus 77% of excess over $200,000.” “(B) TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1964.-In case of a taxable year beginning after December 31, 1964, there is hereby imposed on the taxable income of every individual who is the head of a household of a tax de

termined in accordance with the following table: “If the taxable income is:

The tax is: Not over $1,000.

14% of the taxable income. Over $1,000 but not over $2,000.

$140, plus 16% of excess over $1,000. Over $2,000 but not over $4,000.

$300, plus 18% of excess over $2,000. Over $4,000 but not over $6,000.

$660, plus 20% of excess over $4,000. Over $6,000 but not over $8,000...

$1,060, plus 22% of excess over $6,000. Over $8,000 but not over $10,000.

$1,500, plus 25% of excess over $8,000. Over $10,000 but not over $12,000.

$2,000, plus 27% of excess over $10,000. Over $12,000 but not over $14,000.

$2,540, plus 31% of excess over $12,000. Over $14,000 but not over $16,000

$3,160, plus 32% of excess over $14,000. Over $16,000 but not over $18,000..

$3,800, plus 35% of excess over $16,000. Over $18,000 but not over $20,000.

$4,500, plus 36% of excess over $18,000. Over $20,000 but not over $22,000.

$5,220, plus 40% of excess over $20,000. Over $22,000 but not over $24,000.

$6,020, plus 41% of excess over $22,000. Over $24,000 but not over $26,000.

$6,840, plus 43% of excess over $24,000. Over $26,000 but not over $28,000.

$7,700, plus 45% of excess over $26,000. Over $28,000 but not over $32,000.

$8,600, plus 46% of excess over $28,000. Over $32,000 but not over $36,000.

$10,440, plus 48% of excess over $32,000. Over $36,000 but not over $38.000

$12,360, plus 50% of excess over $36,000. Over $38,000 but not over $40,000.

$13,360, plus 52% of excess over $38,000. Over $40,000 but not over $44,000.

$14,400, plus 53% of excess over $40,000. Over $44,000 but not over $50,000.

$16,520, plus 55% of excess over $44,000. Over $50,000 but not over $52,000.

$19,820, plus 56% of excess over $50,000. Over $52,000 but not over $64,000.

$20,940, plus 58% of excess over $52,000. Over $64,000 but not over $70,000.

$27,900, plus 59% of excess over $64,000. Over $70,000 but not over $76,000.

$31,440, plus 61% of excess over $70,000. Over $76,000 but not over $80,000.

$35,100, plus 62% of excess over $76,000. Over $80,000 but not over $88,000.

$37,580, plus 63% of excess over $80,000. Over $88,000 but not over $100,000.

$42,620, plus 64% of excess over $88,000. Over $100,000 but not over $120,000.

$50,300, plus 66 % of excess over $100,000. Over $120,000 but not over $140,000.

$63,500, plus 67 % of excess over $120,000. Over $140,000 but not over $160,000.

$76,900, plus 68% of excess over $140,000. Over $160,000 but not over $180,000.

$90,500, plus 69% of excess over $160,000. Over $180,000.

$104,300, plus 70% of excess over $180,000." Applicability: Taxable years beginning after December 31, 1963.

(Id., $ 131, 78 Stat. 30.)

SEC. 2. TAX IN CASE OF JOINT RETURN OR RETURN OF SUR

VIVING SPOUSE (68A Stat. 8): (a)--------- Feb. 26, 1964, H.R. 8363, P.L. 88–272, § 112(b), 78 Stat. 24: (in part)

Amended Sec. 2(a) 4 by striking out in the second sentence

"and section 3"
and inserting in lieu thereof,

“, section 3, and section 141”.
Applicability:
Taxable years beginning after December 31, 1963.

(Id., $ 131, 78 Štat. 30.) SEC. 3. OPTIONAL TAX IF ADJUSTED GROSS INCOME IS LESS

THAN $5,000 (Revised 1964—78 Stat. 129–139): In full..---- Feb. 26, 1964, H.R. 8363, P.L. 88,272, § 301(a), 78 Stat. 129–139:

Amended Sec. 35 to read as follows:

• Subsection (a) of section 2 originally read as follows (68 A Stat. 8):

"(a) RATE OF Tax.- In the case of a joint return of a husband and wife under section 6013, the tax imposed by section 1 shall be twice the tax which would be imposed if the taxable income were cut in half. For the purposes of this subsection and section 3, a return of a surviving spouse (as defined in subsection (b)) shall be treated as a joint return of a husband and wife under section 6013."

5 Section 3 originally read as follows (68A Stat. 8-9): "SEC. 3. OPTIONAL TAX IF ADJUSTED GROSS INCOME IS LESS THAN $5,000.

"In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year, on the taxable income of each individual whose adjusted gross income for such year is less than $5,000 and who has elected for such year to pay the tax imposed by this section, the tax shown in the following table:

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