South Carolina General Assembly
104th Session, 1981-1982

Bill 695


                    Current Status

Bill Number:               695
Ratification Number:       579
Act Number                 463
Introducing Body:          Senate
Subject:                   Relating to income tax and tax
                           table
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A463, R579, S695)

AN ACT TO AMEND SECTION 12-7-211, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INCOME TAX AND TAX TABLE, SO AS A TO CHANGE THE EFFECTIVE DATE; TO AMEND SECTION 12-7-710, AS AMENDED, RELATING TO OPTIONAL STANDARD DEDUCTION FOR INCOME TAX PURPOSES, SO AS TO PROVIDE FOR AN OPTIONAL STANDARD DEDUCTION ON A JOINT RETURN OF HUSBAND AND WIFE; AND TO AMEND ACT 517 OF 1980, AS AMENDED, RELATING TO DISCLOSURE OF THE IMPACT OF INFLATION ON THE STATE'S INDIVIDUAL INCOME TAX REVENUES, AN ANNUAL INFLATION ADJUSTMENT TO INDIVIDUAL INCOME TAX RATES, AND CERTAIN EXEMPTIONS AND DEDUCTIONS ALLOWED TO BE USED IN COMPUTING INDIVIDUAL STATE INCOME TAXES, SO AS TO PROVIDE THAT THE TAX COMMISSION SHALL ADJUST THE TAX TABLES SET FORTH IN SECTION 12-7-211 SO AS TO REFLECT ADJUSTMENTS MADE.

Be it enacted by the General Assembly of the State of South Carolina:

Income tax--table

Section 1. Section 12-7-211 of the 1976 Code, added by Section 3 of Act 69 of 1981, is amended by striking "1980" on line three and inserting "1981". The section as amended shall read

"Section 12-7-211. In lieu of the tax imposed by Section 12-7-210, there is hereby imposed, for each taxable year beginning after December 31, 1981, on the taxable income of every individual whose adjusted gross income for such year, less federal income up to five hundred dollars, is twenty thousand dollars or who has elected for such year to pay the tax imposed by this section, a tax determined frorn the following table:

$ 0 $ 800 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $0

800 850 0 0 0 0 0 0 0 0 0 0 0 0

850 900 0 0 0 0 0 0 0 0 0 0 0 0

900 950 .74 0 0 0 0 0 0 0 0 0 0 0

950 1000 1.65 0 0 0 0 0 0 0 0 0 0 0

1000 1050 2.55 0 0 0 0 0 0 0 0 0 0 0

1050 1100 3.46 0 0 0 0 0 0 0 0 0 0 0

1100 1150 4.36 0 0 0 0 0 0 0 0 0 0 0

1150 1200 5.27 0 0 0 0 0 0 0 0 0 0 0

1200 1250 6.17 0 0 0 0 0 0 0 0 0 0 0

1250 1300 7.08 0 0 0 0 0 0 0 0 0 0 0

1300 1350 7.98 0 0 0 0 0 0 0 0 0 0 0

1350 1400 8.89 0 0 0 0 0 0 0 0 0 0 0

1400 1450 9.79 0 0 0 0 0 0 0 0 0 0 0

1450 1500 10.70 0 0 0 0 0 0 0 0 0 0 0

1500 1550 11.60 0 0 0 0 0 0 0 0 0 0 0

1550 1600 12.51 0 0 0 0 0 0 0 0 0 0 0

1600 1650 13.41 0 0 0 0 0 0 0 0 0 0 0

1650 1700 14.32 0 0 0 0 0 0 0 0 0 0 0

1700 1750 15.22 0 0 0 0 0 0 0 0 0 0 0

1750 1800 16.13 .13 0 0 0 0 0 0 0 0 0 0

1800 1850 17.03 1.08 0 0 0 0 0 0 0 0 0 0

1850 1900 17.94 1.94 0 0 0 0 0 0 0 0 0 0

1900 1950 18.84 2.84 0 0 0 0 0 0 0 0 0 0

1950 2000 19.75 3.75 0 0 0 0 0 0 0 0 0 0

2000 2050 20.65 4.65 0 0 0 0 0 0 0 0 0 0

2050 2100 21.56 5.56 0 0 0 0 0 0 0 0 0 0

2100 2150 22.46 6.46 0 0 0 0 0 0 0 0 0 0

2150 2200 23.37 7.37 0 0 0 0 0 0 0 0 0 0

2200 2250 24.27 8.27 0 0 0 0 0 0 0 0 0 0

2250 2300 25.18 9.18 0 0 0 0 0 0 0 0 0 0

2300 2350 26.08 10.08 0 0 0 0 0 0 0 0 0 0

2350 2400 26.99 10.99 0 0 0 0 0 0 0 0 0 0

2400 2450 27.89 11.89 0 0 0 0 0 0 0 0 0 0

2450 2500 28.80 12.80 0 0 0 0 0 0 0 0 0 0

2500 2550 29.71 13.70 0 0 0 0 0 0 0 0 0 0

2550 2600 30.61 14.61 0 0 0 0 0 0 0 0 0 0

2600 2650 32.52 15.51 0 0 0 0 0 0 0 0 0 0

2650 2700 32.42 16.42 .42 0 0 0 0 0 0 0 0 0

2700 2750 33.32 17.32 1.32 0 0 0 0 0 0 0 0 0

2750 2800 34.23 18.20 2.23 0 0 0 0 0 0 0 0 0

2800 2850 35.13 19.13 3.13 0 0 0 0 0 0 0 0 0

2850 2900 36.04 20.04 4.04 0 0 0 0 0 0 0 0 0

2900 2950 36.94 20.94 4.94 0 0 0 0 0 0 0 0 0

2950 3000 37.85 21.85 5.85 0 0 0 0 0 0 0 0 0

3000 3050 38.45 22.45 6.45 0 0 0 0 0 0 0 0 0

3050 3100 39.35 23.35 7.35 0 0 0 0 0 0 0 0 0

3100 3150 40.38 24.25 8.25 0 0 0 0 0 0 0 0 0

3150 3200 41.73 25.15 9.15 0 0 0 0 0 0 0 0 0

3200 3250 43.08 26.05 10.05 0 0 0 0 0 0 0 0 0

3250 3300 44.43 26.95 10.95 0 0 0 0 0 0 0 0 0

3300 3350 45.78 27.85 11.85 0 0 0 0 0 0 0 0 0

3350 3400 47.13 28.75 12.75 0 0 0 0 0 0 0 0 0

3400 3450 48.48 29.65 13.65 0 0 0 0 0 0 0 0 0

3450 3500 49.83 30.55 14.55 0 0 0 0 0 0 0 0 0

3500 3550 51.18 31.45 15.45 0 0 0 0 0 0 0 0 0

3550 3600 52.53 32.35 16.35 .35 0 0 0 0 0 0 0 0

3600 3650 53.88 33.25 17.25 1.25 0 0 0 0 0 0 0 0

3650 3700 55.23 34.15 18.15 2.15 0 0 0 0 0 0 0 0

3700 3750 56.58 35.05 19.05 3.05 0 0 0 0 0 0 0 0

3750 3800 57.93 35.95 19.95 3.95 0 0 0 0 0 0 0 0

3800 3850 59.28 36.85 20.85 4.85 0 0 0 0 0 0 0 0

3850 3900 60.63 37.75 21.75 5.75 0 0 0 0 0 0 0 0

3900 3950 61.98 38.65 22.65 6.65 0 0 0 0 0 0 0 0

3950 4000 63.33 39.55 23.55 7.55 0 0 0 0 0 0 0 0

4000 4050 64.68 40.68 24.45 8.45 0 0 0 0 0 0 0 0

4050 4100 66.03 42.03 25.35 9.35 0 0 0 0 0 0 0 0

4100 4150 67.38 43.38 26.25 10.25 0 0 0 0 0 0 0 0

4150 4200 68.73 44.73 27.15 11.15 0 0 0 0 0 0 0 0

4200 4250 70.08 46.08 28.05 12.05 0 0 0 0 0 0 0 0

4250 4300 71.43 47.43 28.95 12.95 0 0 0 0 0 0 0 0

4300 4350 72.78 48.78 29.85 13.85 0 0 0 0 0 0 0 0

4350 4400 74.13 50.13 30.75 14.75 0 0 0 0 0 0 0 0

4400 4450 75.48 51.48 31.65 15.65 0 0 0 0 0 0 0 0

4450 4500 76.83 52.83 32.55 16.55 .55 0 0 0 0 0 0 0

4500 4550 78.18 54.18 33.45 17.45 1.45 0 0 0 0 0 0 0

4550 4600 79.53 55.53 34.35 18.35 2.35 0 0 0 0 0 0 0

4600 4650 80.88 56.88 35.25 19.25 3.25 0 0 0 0 0 0 0

4650 4700 82.23 58.23 36.15 20.15 4.15 0 0 0 0 0 0 0

4700 4750 83.58 59.58 37.05 21.05 5.05 0 0 0 0 0 0 0

4750 4800 84.93 60.93 37.95 21.95 5.95 0 0 0 0 0 0 0

4800 4850 86.28 62.28 38.85 22.85 6.85 0 0 0 0 0 0 0

4850 4900 87.63 63.63 39.75 23.75 7.75 0 0 0 0 0 0 0

4900 4950 88.98 64.98 40.98 24.65 8.65 0 0 0 0 0 0 0

4950 5000 90.33 66.33 42.33 25.55 9.55 0 0 0 0 0 0 0

5000 5050 91.64 67.64 43.64 26.76 10.76 0 0 0 0 0 0 0

5050 5100 92.96 68.96 44.96 27.64 11.64 0 0 0 0 0 0 0

5100 5150 94.31 70.31 46.31 28.54 12.54 0 0 0 0 0 0 0

5150 5200 95.66 71.66 47.66 29.44 13.44 0 0 0 0 0 0 0

5200 5250 96.98 72.98 48.98 30.32 14.32 0 0 0 0 0 0 0

5250 5300 98.33 74.33 50.33 31.22 15.22 0 0 0 0 0 0 0

5300 5350 99.68 75.68 51.68 32.12 16.12 0 0 0 0 0 0 0

5350 5400 101.00 77.00 53.00 33.00 17.00 0 0 0 0 0 0 0

5400 5450 102.80 78.35 54.35 33.90 17.90 1.90 0 0 0 0 0 0

5450 5500 104.60 79.70 55.70 34.80 18.80 2.80 0 0 0 0 0 0

5500 5550 106.36 81.02 57.02 35.68 19.68 3.68 0 0 0 0 0 0

5550 5600 108.16 82.37 58.37 36.58 20.58 4.58 0 0 0 0 0 0

5600 5650 109.96 83.72 59.72 37.48 21.48 5.48 0 0 0 0 0 0

5650 5700 111.72 85.04 61.04 38.36 22.36 6.36 0 0 0 0 0 0

5700 5750 113.52 86.39 62.39 39.26 23.26 7.26 0 0 0 0 0 0

5750 5800 115.32 87.74 63.74 40.16 24.16 8.16 0 0 0 0 0 0

5800 5850 117.08 89.06 65.06 41.06 25.04 9.04 0 0 0 0 0 0

5850 5900 118.88 90.41 66.41 42.41 25.94 9.94 0 0 0 0 0 0

5900 5950 120.68 91.76 67.76 43.76 26.84 10.84 0 0 0 0 0 0

5950 6000 122.44 93.08 69.08 45.08 27.72 11.72 0 0 0 0 0 0

6000 6050 124.48 94.61 70.61 46.61 28.74 12.74 0 0 0 0 0 0

6050 6100 126.28 95.96 71.96 47.96 29.64 13.64 0 0 0 0 0 0

6100 6150 128.04 97.28 73.28 49.28 30.52 14.52 0 0 0 0 0 0

6150 6200 129.84 98.63 74.63 50.63 31.42 15.42 0 0 0 0 0 0

6200 6250 131.64 99.98 75.98 51.98 32.32 16.32 0 0 0 0 0 0

6250 6300 133.40 101.40 77.30 53.30 33.20 17.20 1.20 0 0 0 0 0

6300 6350 135.20 103.20 78.65 54.65 34.10 18.10 2.10 0 0 0 0 0

6350 6400 137.00 105.00 80.00 56.00 35.00 19.00 3.00 0 0 0 0 0

6400 6450 138.76 106.76 81.32 57.32 35.88 19.88 3.88 0 0 0 0 0

6450 6500 140.56 108.56 82.67 58.67 36.78 20.78 4.78 0 0 0 0 0

6500 6550 142.36 110.36 84.02 60.02 37.68 21.68 5.68 0 0 0 0 0

6550 6600 144.16 112.16 85.37 61.37 38.58 22.58 6.58 0 0 0 0 0

6600 6650 145.96 113.96 86.72 62.72 39.48 23.48 7.48 0 0 0 0 0

6650 6700 147.72 115.72 88.04 64.04 40.36 24.36 8.36 0 0 0 0 0

6700 6750 149.52 117.52 89.39 65.39 41.39 25.26 9.26 0 0 0 0 0

6750 6800 151.28 119.28 90.71 66.71 42.71 26.14 10.14 0 0 0 0 0

6800 6850 153.08 121.08 92.06 68.06 44.06 27.04 11.04 0 0 0 0 0

6850 6900 151.88 122.88 93.41 69.41 45.41 27.94 11.94 0 0 0 0 0

6900 6950 156.64 124.64 94.73 70.73 46.73 28.82 12.82 0 0 0 0 0

6950 7000 158.56 126.56 96.17 72.17 48.17 29.78 13.78 0 0 0 0 0

7000 7050 160.52 128.52 97.64 73.64 49.64 30.76 14.76 0 0 0 0 0

7050 7100 162.37 130.32 98.99 74.99 50.99 31.66 15.66 0 0 0 0 0

7100 7150 164.08 132.08 100.31 76.31 52.31 32.54 16.54 0 0 0 0 0

7150 7200 165.88 133.88 101.88 77.66 53.66 32.44 17.44 1.44 0 0 0 0

7200 7250 167.68 135.68 103.68 79.01 55.01 34.34 18.34 2.34 0 0 0 0

7250 7300 169.48 137.48 105.48 80.36 56.36 35.24 19.24 3.24 0 0 0 0

7300 7350 171.04 139.24 107.24 81.68 57.68 36.12 20.12 4.12 0 0 0 0

7350 7400 173.04 141.04 109.04 83.03 59.03 37.02 21.02 5.02 0 0 0 0

7400 7450 174.84 142.84 110.84 84.38 60.38 37.92 21.92 5.92 0 0 0 0

7450 7500 176.64 144.64 112.64 85.73 61.73 38.82 22.82 6.82 0 0 0 0

7500 7550 178.40 146.40 114.40 87.05 63.05 39.70 23.70 7.70 0 0 0 0

7550 7600 180.20 148.20 116.20 88.40 64.40 40.60 24.60 8.60 0 0 0 0

7600 7650 182.25 150.00 118.00 89.75 65.75 41.75 25.50 9.50 0 0 0 0

7650 7700 184.50 151.80 119.80 91.34 67.34 43.34 26.56 10.56 0 0 0 0

7700 7750 186.70 153.56 121.56 92.42 68.42 44.42 27.28 11.28 0 0 0 0

7750 7800 188.95 155.36 123.36 93.77 69.77 45.77 28.18 12.18 0 0 0 0

7800 7850 191.20 157.16 125.16 95.12 71.12 47.12 29.08 13.08 0 0 0 0

7850 7900 193.45 158.96 126.96 96.47 72.47 48.47 29.98 13.98 0 0 0 0

7900 7950 195.65 160.72 128.72 97.79 73.79 49.79 30.86 14.86 0 0 0 0

7950 8000 197.90 162.52 130.52 99.14 75.14 51.14 31.76 15.76 0 0 0 0

8000 8050 201.80 165.60 133.60 101.60 77.45 53.45 33.30 17.30 1.30 0 0 0

8050 8100 204.00 167.40 135.40 103.40 78.80 54.80 34.20 18.20 2.20 0 0 0

8100 8150 206.25 169.20 137.20 105.20 80.15 56.15 35.10 19.10 3.10 0 0 0

8150 8200 208.50 171.00 139.00 107.00 81.05 57.50 36.00 20.00 4.00 0 0 0

8200 8250 210.75 172.80 140.80 108.80 82.85 58.85 36.90 20.90 4.90 0 0 0

8250 8300 213.00 174.60 142.60 110.60 84.20 60.20 37.80 21.80 5.80 0 0 0

8300 8350 215.25 176.40 144.40 112.40 85.55 61.55 38.70 22.70 6.70 0 0 0

8350 8400 217.50 178.20 146.20 114.20 86.90 62.90 39.60 23.60 7.60 0 0 0

8400 8450 219.75 180.00 148.00 116.00 88.25 64.25 40.50 24.50 8.50 0 0 0

8450 8500 222.00 182.00 149.80 117.80 89.60 65.60 41.60 25.40 9.40 0 0 0

8500 8550 224.24 184.25 151.60 119.60 90.95 66.95 42.95 26.30 10.30 0 0 0

8550 8600 226.45 186.45 153.36 121.36 92.27 68.27 44.27 27.18 11.18 0 0 0

8600 8650 228.70 188.70 155.16 123.16 93.62 69.62 45.62 28.08 12.08 0 0 0

8650 8700 230.95 190.95 156.96 124.96 94.97 70.97 46.97 28.98 12.98 0 0 0

8700 8750 233.20 193.20 158.76 126.76 96.32 72.32 47.32 29.88 13.88 0 0 0

8750 8800 235.45 195.45 160.56 128.56 97.67 73.67 48.67 30.78 14.78 0 0 0

8800 8850 237.70 197.70 162.36 130.36 99.02 75.02 51.02 31.68 15.68 0 0 0

8850 8900 239.95 199.95 163.31 132.16 100.37 76.37 52.37 32.58 16.58 0 0 0

8900 8950 242.20 202.20 165.96 133.96 101.96 77.72 53.72 33.48 17.48 1.48 0 0

8950 9000 244.45 204.45 167.76 135.76 103.76 79.07 55.07 34.38 18.38 2.38 0 0

9000 9050 246.80 208.05 170.64 138.64 106.64 81.23 57.24 35.82 19 82 3.82 0 0

9050 9100 250.30 210.30 172.44 140.44 108.44 82.58 58.58 36.70 20.72 4.72 0 0

9100 9150 252.55 212.55 174.24 142.24 110.24 83.93 59.93 37.93 21.12 5.12 0 0

9150 9200 254.80 214.80 176.04 144.04 112.04 85.28 61.28 38.52 22.52 6.52 0 0

9200 9250 257.05 217.05 177.84 145.84 113.84 86.63 62.63 39.42 23.42 7.42 0 0

9250 9300 259.30 219.30 179.64 147.64 115.64 87.98 63.98 40.32 24.32 8.32 0 0

9300 9350 261.55 221.55 181.55 149.44 117.44 89.33 65.33 41.33 25.22 9.22 0 0

9350 9400 263.80 223.80 183.80 151.04 119.24 90.68 66.68 42.68 26.12 10.12 0 0

9400 9450 265.05 226.05 186.05 153.04 121.04 92.03 68.03 44.03 27.02 11.02 0 0

9450 9500 268.30 228.30 188.30 154.84 122.84 93.38 69.38 45.39 27.92 11.92 0 0

9500 9550 270.75 230.75 190.75 156.80 124.80 94.85 70.85 46.85 28.90 12.90 0 0

9550 9600 273.15 233.15 193.15 158.72 126.72 96.29 72.29 48.29 29.86 13.86 0 0

9600 9650 275.55 235.55 195.55 160.64 128.64 97.73 73.75 49.73 30.82 14.82 0 0

9650 9700 277.95 237.95 197.95 162.56 130.36 99.17 75.17 51.17 31.78 15.78 0 0

9700 9750 280.35 240.35 200.35 164.48 132.48 100.61 76.71 52.61 32.74 16.74 0 0

9750 9800 283.10 242.75 202.75 166.40 134.40 102.40 78.05 54.05 33.70 17.70 1.70 0

9800 9850 285.98 245.15 205.15 168.32 136.32 104.32 79.49 55.49 34.66 18.66 2.66 0

9850 9900 288.86 247.55 207.55 170.24 138.24 106.24 80.93 56.93 35.62 19.62 3.62 0

9900 9950 291.74 249.95 209.95 172.16 140.16 108.16 82.37 58.38 36.58 20.58 4.58 0

9950 10000 294.62 252.35 212.35 174.08 142.08 110.08 83.81 59.81 37.54 21.54 5.54 0

EXEMPTIONS

AT LEAST BUT LESS THAN 1 2 3 4 5 6 7 8

10,000 10,050 297.50 254.58 214.58 175.66 143.66 111.66 84.75 60.75

10,050 10,100 300.38 256.98 216.98 177.58 145.53 113.58 86.19 62.19

10,100 10,150 303.26 259.38 219.38 179.51 147.51 115.51 87.63 63.63

10,150 10,200 306.14 261.78 221.78 181.78 149.42 117.42 89.07 65.07

10,202 10,250 309.02 264.18 224.18 184.18 151.34 119.34 90.50 66.50

10,250 10,300 311.90 266.63 226.63 186.63 153.31 121.31 91.98 67.98

10,300 10,350 314.78 268.98 228.98 188.98 155.18 123.18 93.38 69.38

10,350 10,400 317.66 271.38 231.38 191.38 157.10 125.10 94.83 70.83

10,400 10,450 320.54 273.78 233.78 193.78 159.02 127.02 96.27 72.27

10,450 10,500 323.42 276.18 236.18 196.18 160.94 128.94 97.71 73.71

10,500 10,550 326.30 278.58 238.58 198.58 162.86 130.86 99.15 75.15

10,550 10,600 329.18 281.18 240.98 200.98 164.78 132.78 100.78 76.35

10,600 10,650 332.06 284.06 243.38 203.38 166.70 134.70 102.70 78.03

10,650 10,700 334.94 286.94 245.78 205.78 168.62 136.62 104.62 79.46

10,700 10,750 337.82 289.82 248.18 208.18 170.56 138.54 106.54 80.90

10,750 10,800 340.70 292.70 250.58 210.58 172.46 140.46 108.46 82.34

10,800 10,850 343.58 295.58 252.98 212.98 174.38 142.38 110.38 83.78

10,850 10,900 346.46 298.46 255.38 215.38 176.30 144.30 112.30 85.22

10,900 10,950 349.34 301.34 257.78 217.78 178.22 146.22 114.22 86.66

10,950 11,000 352.22 304.22 260.18 220.18 180.18 148.14 116.14 88.10

11,000 11,050 355.10 307.10 262.58 222.58 182.58 150.06 119.06 89.54

11,050 11,100 357.98 309.98 264.98 224.98 184.98 151.98 119.98 90.98

11,100 11,150 360.86 312.86 267.38 227.38 187.38 153.90 121.90 92.42

11,150 11,200 363.74 315.74 269.78 229.78 189.78 155.82 123.82 93.71

11,200 11,250 366.62 318.62 272.18 232.18 192.18 157.74 125.74 95.30

11,250 11,300 369.50 321.50 274.58 234.58 194.58 159.66 127.66 96.74

11,300 11,350 372.38 324.38 276.98 236.98 196.98 161.58 129.58 98.18

11,350 11,400 375.26 327.26 279.38 239.38 199.38 163.50 131.50 99.62

11,400 11,450 378.14 330.14 282.14 241.78 201.78 165.42 133.42 101.42

11,450 11,500 381.02 333.02 285.02 244.18 204.18 167.34 135.34 103.34

11,500 11,550 383.90 335.90 287.90 246.58 206.58 169.26 137.26 105.26

11,550 11,600 386.78 338.78 290.78 248.98 208.98 171.18 139.18 107.18

11,600 11,650 389.66 341.66 293.66 251.38 211.38 173.10 141.10 109.10

EXEMPTIONS

AT LEAST BUT LESS THAN 1 2 3 4 5 6 7 8

11,650 11,700 392.54 344.54 296.54 253.78 213.78 175.02 143.02 111.02

11,700 11,750 395.42 347.42 299.62 256.18 216.18 176.94 144.94 112.94

11,750 11,800 398.30 350.30 302.30 258.58 218.58 178.86 146.86 114.86

11,800 11,850 401.38 353.18 305.18 260.88 220.88 180.88 148.70 116.70

11,850 11,900 404.74 356.07 308.07 263.39 223.39 183.39 150.71 118.71

11,900 11,950 408.10 358.94 310.94 265.78 225.78 185.78 152.62 120.62

11,950 12,000 411.46 361.83 313.83 268.19 228.19 188.19 154.55 122.55

12,000 12,050 414.82 364.70 316.70 270.58 230.58 190.58 156.46 124.46

12,050 12,100 418.18 367.58 319.58 272.98 232.98 192.98 158.38 126.38

12,100 12,150 421.54 370.46 322.46 275.88 235.88 195.88 160.70 128.70

12,150 12,200 424.90 373.34 325.34 277.78 237.78 197.78 162.22 130.22

12,200 12,250 428.28 376.23 328.23 280.23 240.19 200.19 154.15 132.15

12,250 12,300 431.62 379.11 331.11 283.11 242.59 202.59 166.07 134.07

12,300 12,350 434.98 381.98 333.98 285.98 244.98 204.98 167.98 135.98

12,350 12,400 438.34 384.86 336.86 288.86 247.38 207.38 169.90 137.90

12,400 12,450 441.70 387.74 339.74 291.74 249.78 209.78 171.82 139.82

12,450 12,500 445.06 390.62 342.62 294.62 252.18 212.18 173.74 141.74

12,500 12,550 448.42 393.50 345.50 297.50 254.58 214.58 175.66 143.66

12,550 12,600 451.78 396.38 348.38 300.38 256.98 216.98 177.58 145.58

12,600 12,650 455.11 399.26 351.26 303.26 259.38 219.38 179.50 147.50

12,650 12,700 458.50 402.50 354.14 306.16 261.78 221.78 181.78 149.42

12,700 12,750 461.86 405.86 357.02 309.02 264.18 224.18 184.18 151.34

12,750 12,800 465.22 409.22 359.90 311.90 266.58 226.58 196.58 153.26

12,800 12,850 468.58 412.58 362.78 314.78 268.98 228.98 188.98 155.18

12,850 12,900 471.94 415.94 365.66 317.66 271.38 231.38 191.38 157.10

12,900 12,950 475.30 419.30 368.54 320.54 273.78 233.78 193.78 159.02

12,950 13,000 478.66 422.66 371.42 323.42 276.18 236.18 196.18 160.94

13,000 13,050 482.02 426.02 374.30 326.30 278.58 238.58 198.58 162.86

13,050 13,100 485.38 429.38 377.18 329.18 281.18 240.98 200.98 164.78

13,100 13,150 488.74 432.74 380.06 332.06 284.06 243.38 203.38 166.70

13,150 13,200 492.10 436.10 382.94 334.94 286.94 245.78 205.78 168.62

13,200 13,250 495.46 439.46 385.82 337.82 289.82 248.18 208.18 170.54

13,250 13,300 498.82 442.82 388.70 340.70 292.70 250.58 210.58 172.46

13,300 13,350 502.18 446.13 391.58 343.58 295.58 252.98 212.98 174.38

13,350 13,400 505.54 449.54 394.46 346.46 296.46 255.38 215.38 176.30

13,400 13,450 508.90 452.90 397.34 349.34 301.34 257.78 217.78 178.22

13,450 13,500 512.26 456.26 400.26 352.22 304.22 260.18 220.18 180.18

13,500 13,550 515.62 459.62 403.62 355.10 307.10 262.58 222.58 182.58

13,550 13,600 518.98 462.98 406.98 357.98 309.98 264.98 224.98 184.98

13,600 13,650 522.34 466.34 410.35 360.86 312.86 267.38 227.38 187.38

13,650 13,700 525.70 469.70 413.70 363.74 315.74 269.78 229.78 189.78

13,700 13,750 529.06 473.06 417.06 366.62 318.62 272.18 232.18 192.18

13,750 13,800 532.42 476.42 420.42 369.50 321.50 274.58 234.58 194.58

13,800 13,850 535.78 479.78 423.78 372.38 324.38 276.98 236.98 196.98

13,850 13,900 539.14 483.14 427.14 375.26 327.26 279.38 239.38 199.38

13,900 13,950 542.50 486.50 430.50 378.14 330.14 282.14 241.78 201.78

13,950 14,000 545.86 489.86 433.86 381.02 333.02 285.02 244.18 204.18

14,000 14,050 549.22 493.22 437.22 383.90 335.90 287.90 246.58 206.58

14,050 14,100 552.58 496.58 440.58 386.78 338.78 290.78 248.98 208.98

14,100 14,150 555.94 499.94 443.94 389.65 341.66 293.66 251.38 211.38

14,150 14,200 559.30 503.30 447.30 392.55 344.54 296.54 253.78 213.78

14,200 14,250 562.66 506.66 450.66 395.42 347.42 299.42 256.18 216.18

14,250 14,300 566.02 510.02 454.02 398.30 350.30 302.30 258.58 218.58

14,300 14,350 569.38 513.38 457.38 401.38 353.18 305.18 260.98 220.98

14,350 14,400 572.24 516.74 460.74 404.74 356.06 308.06 263.38 223.38

14,400 14,450 576.10 520.10 464.10 408.10 358.94 310.94 265.78 225.78

14,450 14,500 579.46 523.48 467.46 411.46 361.82 313.82 268.18 228.18

14.500 14,550 582.82 526.82 470.82 414.82 364.70 316.70 270.58 230.58

14,550 14,600 536.18 530.18 474.18 418.13 367.58 319.58 272.98 232.98

14,600 14,650 589.54 533.54 477.54 421.54 370.46 322.46 275.38 235.38

14,650 14,700 592.90 536.90 480.90 424.90 373.34 325.34 277.78 237.78

14,700 14,750 596.26 540.26 484.26 428.26 376.22 328.22 280.22 240.18

EXEMPTIONS

AT LEAST BUT LESS THAN 1 2 3 4 5 6 7 8

14,750 14,800 599.62 543.62 487.62 431.62 379.10 331.10 283.10 242.58

14,800 14,850 602.98 546.98 490.98 434.98 381.98 333.98 285.98 244.98

14,850 14,900 606.34 550.34 494.34 438.34 384.86 336.86 288.86 247.38

14,900 14,950 609.70 553.70 497.70 441.70 387.74 339.74 291.74 249.78

14,950 15,000 613.06 557.06 501.06 445.06 390.62 342.62 294.62 252.18

15,000 15,050 616.42 560.42 504.42 448.42 393.50 345.50 297.50 254.58

15,050 15,100 619.78 563.78 507.78 451.78 396.35 348.35 300.35 256.96

15,100 15,150 623.14 567.14 511.14 455.14 399.26 351.26 303.26 259.39

15,150 15,200 626.50 570.50 514.50 458.50 402.50 354.15 306.14 261.78

15,200 15,250 629.86 573.86 517.86 461.86 405.86 357.02 309.02 264.18

15,250 15,300 633.22 577.22 521.22 465.22 409.22 359.90 311.90 266.58

15,300 15,350 636.58 580.58 524.58 468.58 412.58 362.78 314.78 268.99

15,350 15,400 639.94 583.94 527.94 471.94 415.94 365.66 317.66 271.38

15,400 15,450 643.30 587.30 531.30 475.30 419.30 368.54 320.54 273.78

15,450 15,500 646.66 590.66 534.66 478.66 422.66 371.42 323.42 276.18

15,500 15,550 650.02 594.02 538.02 482.02 426.02 374.30 326.30 278.58

15,550 15,600 653.38 597.38 541.38 485.38 429.38 376.87 328.87 280.87

15,600 15,650 656.74 600.14 544.74 488.74 432.74 380.06 332.06 284.06

15,650 15,700 660.10 604.10 548.10 492.10 436.10 382.94 334.94 286.94

15,700 15,750 663.46 607.46 551.46 495.46 439.46 385.82 337.82 289.82

15,750 15,800 666.82 610.82 554.82 498.82 442.82 388.70 340.70 292.70

15,800 15,850 670.18 614.18 558.18 502.18 466.18 391.58 343.58 295.58

15,850 15,900 673.54 617.54 561.54 505.54 449.54 394.46 346.66 298.46

15,900 15,950 676.90 620.90 564.90 508.90 452.90 397.34 349.34 301.34

15,950 16,000 680.26 624.26 568.26 511.26 456.26 400.26 352.22 304.22

16,000 16,050 683.62 627.62 571.62 515.62 459.62 403.62 355.10 307.10

16,050 16,100 686.98 630.98 574.98 518.98 462.98 406.98 357.98 309.98

16,100 16,150 690.34 634.34 578.34 522.34 466.34 410.34 360.86 312.86

16,150 16,200 693.70 637.70 581.70 525.70 469.70 413.70 363.74 315.74

16,200 16,250 697.06 641.06 585.06 529.06 473.06 417.06 366.62 318.62

16,250 16,300 700.42 644.42 588.42 532.42 476.42 420.42 369.50 321.50

16,300 16,350 703.78 647.78 591.78 535.78 479.78 423.78 372.38 324.38

16,350 16,400 707.14 651.14 595.14 539.14 483.14 427.14 375.26 327.26

16,400 16,450 710.50 654.50 598.50 542.50 486.50 430.50 378.14 330.14

16,450 16,500 713.86 657.86 601.86 545.86 489.86 433.86 381.02 333.02

16,500 16,550 717.22 661.22 605.22 549.22 493.22 437.22 383.90 335.90

16,550 16,600 720.58 664.58 608.58 552.58 496.58 440.58 386.78 338.78

16,600 16,650 723.94 667.94 611.94 555.91 499.94 443.94 389.66 341.66

16,650 16,700 727.30 671.30 615.30 559.30 503.30 447.30 392.54 344.54

16,700 16,750 730.66 674.66 618.66 562.66 506.66 450.66 395.42 347.42

16,750 16,800 734.02 678.02 622.02 566.02 510.02 454.02 398.30 350.30

16,800 16,850 737.38 681.38 625.38 569.38 513.38 457.38 401.38 353.18

16,850 16,900 740.74 684.74 628.74 572.74 516.74 460.74 404.71 356.06

16,900 16,950 744.10 688.10 632.10 576.10 520.10 464.10 408.10 358.94

16,950 17,000 747.46 691.46 633.46 579.46 523.46 467.46 411.46 361.82

17,000 17,050 750.82 694.82 638.82 582.82 526.82 470.12 414.82 364.70

17,050 17,100 754.18 698.18 642.18 586.18 530.18 474.18 418.18 367.58

17,100 17,150 757.54 701.54 645.54 589.54 533.54 477.54 421.54 370.46

17,150 17,200 760.90 704.90 648.90 592.90 536.90 480.90 424.90 373.34

17,200 17,250 764.26 708.26 652.26 596.26 540.26 484.26 428.26 376.22

17,250 17,300 767.62 711.62 655.62 599.62 543.62 487.62 431.62 379.10

17,300 17,350 770.98 714.98 658.98 602.98 546.98 490.98 434.98 381.98

17,350 17,400 774.34 718.34 662.34 606.34 550.34 494.34 438.34 384.86

17,400 17,450 777.70 721.70 665.70 609.70 553.70 497.70 441.70 387.74

17,450 17,500 781.06 725.06 669.06 613.06 557.06 501.06 445.06 390.62

17,500 17,550 884.42 728.42 672.42 616.42 560.42 504.42 448.42 393.50

17,550 17,600 787.78 731.78 675.78 619.78 563.78 507.78 451.78 396.38

17,600 17,650 791.14 735.14 679.14 623.14 567.14 511.14 455.14 399.26

17,650 17,700 794.50 738.50 682.50 626.50 570.50 514.50 458.50 402.50

17,700 17,750 797.86 741.86 685.86 629.86 573.86 517.68 461.68 405.68

17,750 17,800 801.22 745.22 689.22 633.22 577.22 521.22 465.22 409.22

17,800 17,850 804.58 748.58 692.58 636.58 580.58 524.58 468.58 412.58

EXEMPTIONS

AT LEAST BUT LESS THAN 1 2 3 4 5 6 7 8

17,850 17,900 807.94 751.94 695.94 639.94 583.94 527.94 471.94 415.94

17,900 17,950 811.30 755.30 699.30 643.30 587.30 531.30 475.30 419.30

17,950 18,000 814.66 758.66 702.66 646.66 590.66 534.66 478.66 422.66

18,000 18,050 818.02 762.02 706.02 650.02 594.02 538.02 482.02 426.02

18,050 18,100 821.38 765.88 709.38 653.38 597.38 541.38 485.39 429.38

18,100 18,150 824.74 768.74 712.74 656.74 600.74 544.74 488.74 432.74

18,150 18,100 828.10 772.10 716.10 660.10 604.10 548.10 492.10 436.10

18,200 18,250 831.46 775.46 719.46 663.46 607.46 551.66 495.46 439.46

18,250 18,300 834.82 778.82 722.82 666.82 610.82 554.82 498.82 442.82

18,300 18,350 838.18 782.18 726.18 670.18 614.18 558.18 502.18 446.18

18,350 18,400 841.54 785.54 729.54 673.54 617.54 561.54 505.54 448.54

18,400 18,450 844.90 788.90 732.90 676.90 620.90 564.90 508.90 452.30

18,450 18,500 848.26 792.26 736.26 680.26 624.26 568.26 512.26 456.26

18,500 18,550 851.62 795.62 739.62 683.62 627.62 571.62 515.62 459.62

18,550 18,600 854.98 798.98 742.98 686.98 630.98 574.98 518.98 462.98

18,600 18,650 858.34 802.34 746.34 690.34 634.34 578.34 522.34 466.34

18,650 18,700 861.70 805.70 749.70 693.70 637.70 581.70 525.70 469.70

18,700 18,750 865.06 809.06 753.06 697.06 641.06 585.06 529.06 473.06

18,750 18,800 868.42 812.42 756.42 700.42 644.42 588.42 532.42 476.42

18,800 18,850 871.78 815.78 759.78 703.78 647.78 591.78 535.78 479.78

18,850 18,900 875.14 819.14 763.14 707.14 651.14 595.14 539.14 483.14

18,900 18,950 878.50 822.50 766.50 710.50 654.50 598.50 542.50 486.50

18,950 19,000 881.86 825.86 769.86 713.86 657.86 601.86 545.86 489.86

19,000 19,050 885.22 829.22 773.22 717.22 661.22 605.22 549.22 493.22

19,050 19,100 888.58 832.58 776.58 720.58 664.58 608.58 552.58 496.58

19,100 19,150 891.94 835.94 779.94 723.94 667.94 611.94 555.94 499.94

19,150 19,200 895.30 839.30 783.30 727.30 671.30 615.30 559.30 503.30

19,200 19,250 898.66 842.66 786.66 730.66 674.66 618.66 562.66 506.66

19,250 19,300 902.02 846.02 790.02 734.02 678.02 622.02 566.02 510.02

19,300 19,350 905.38 849.38 793.38 737.38 681.38 625.38 569.38 513.38

19,350 19,400 908.74 852.74 796.74 740.74 684.74 627.74 572.74 516.74

19,400 19,450 912.10 856.10 800.10 744.10 688.10 632.10 576.10 520.10

19,450 19,500 915.66 859.46 803.46 747.46 691.46 635.46 579.46 523.46

19,500 19,550 918.82 862.82 806.82 750.82 694.82 638.82 582.82 526.82

19,550 19,600 922.18 866.18 810.18 754.18 698.18 642.18 586.18 530.18

19,600 19,650 925.54 869.54 813.54 757.54 701.54 645.54 589.54 533.54

19,650 19,700 928.90 872.90 816.90 760.90 704.90 648.90 592.90 536.90

19,700 19,750 932.26 876.26 820.26 764.16 708.26 652.25 596.26 540.26

19,750 19,800 935.62 879.62 823.62 767.62 711.62 655.62 599.62 543.62

19,800 19,850 938.98 883.98 827.98 771.98 715.98 659.98 603.91 547.98

19,850 19,900 942.34 886.34 830.34 774.34 718.34 662.34 606.34 550.34

19,900 19,950 945.70 889.70 833.70 777.70 721.70 665.70 609.70 553.70

19,950 20,000 949.06 893.06 837.06 781.06 725.06 669.06 613.06 557.06

EXEMPTIONS

AT LEAST BUT LESS THAN 9 10 11 12 13 14 15 16

10,000 10,050 37.83 21.83 0 0 0 0 0 0

10,050 10,100 38.79 22.79 6.79 0 0 0 0 0

10,100 10,150 39.75 23.75 7.53 0 0 0 0 0

10,150 10,200 41.07 24.71 8.71 0 0 0 0 0

10,200 10,250 42.50 25.67 9.67 0 0 0 0 0

10,250 10,300 43.98 26.65 10.65 0 0 0 0 0

10,300 10,350 45.39 27.59 11.59 0 0 0 0 0

10,350 10,400 46.83 28.55 12.55 0 0 0 0 0

10,400 10,450 48.27 29.51 13.51 0 0 0 0 0

10,450 10,500 49.71 30.47 14.47 0 0 0 0 0

10,500 10,550 51.15 31.43 15.43 0 0 0 0 0

10,550 10,600 52.36 32.24 16.24 .24 0 0 0 0

10,600 10,650 54.03 33.35 17.35 1.35 0 0 0 0

10,650 10,700 55.46 34.30 18.31 2.31 0 0 0 0

10,700 10,750 56.90 35.27 19.27 3.27 0 0 0 0

10,750 10,800 58.34 36.23 20.23 4.24 0 0 0 0

10,800 10,850 59.78 37.19 21.19 5.19 0 0 0 0

EXEMPTIONS

AT LEAST BUT LESS THAN 9 10 11 12 13 14 15 16

10,850 10,900 61.22 38.15 22.15 6.15 0 0 0 0

10,900 10,950 62.60 39.10 23.10 7.10 0 0 0 0

10,950 11,000 64.10 40.10 24.07 8.07 0 0 0 0

11,000 11,050 65.54 41.54 25.03 9.03 0 0 0 0

11,050 11,100 66.98 42.98 25.99 9.99 0 0 0 0

11,100 11,150 68.42 44.42 26.94 10.94 0 0 0 0

11,150 11,200 69.71 45.71 27.81 11.81 0 0 0 0

11,200 11,250 71.30 47.30 28.87 12.87 0 0 0 0

11,250 11,300 72.74 48.74 29.83 13.83 0 0 0 0

11,300 11,350 74.18 50.18 30.79 14.79 0 0 0 0

11,350 11,400 75.62 51.62 31.75 15.74 0 0 0 0

11,400 11,450 77.06 53.06 32.71 16.71 .71 0 0 0

11,450 11,500 78.50 54.50 33.67 17.67 1.67 0 0 0

11,500 11,550 79.84 55.96 34.63 18.63 2.63 0 0 0

11,550 11,600 81.38 57.38 35.59 19.59 3.59 0 0 0

11,600 11,650 82.32 58.82 36.35 20.35 4.35 0 0 0

11,650 11,700 84.26 60.26 37.51 21.51 5.51 0 0 0

11,700 11,750 85.70 61.70 38.47 22.47 6.47 0 0 0

11,750 11,800 87.14 63.14 39.43 23.43 7.43 0 0 0

11,800 11,850 88.52 64.52 40.52 24.35 8.37 0 0 0

11,850 11,900 90.03 66.03 42.03 25.35 9.35 0 0 0

11,900 11,950 91.46 67.46 43.46 26.31 10.31 0 0 0

11,950 12,000 92.91 68.91 44.91 27.27 11.27 0 0 0

12,000 12,050 94.34 70.36 46.34 28.23 12.23 0 0 0

12,050 12,100 95.78 71.78 47.78 29.19 13.19 0 0 0

12,100 12,150 97.52 73.52 49.52 30.35 14.35 0 0 0

12,150 12,200 98.66 74.66 50.66 31.11 15.11 0 0 0

12,200 12,250 100.15 76.11 52.11 32.07 16.07 .07 0 0

12,250 12,300 102.07 77.55 53.53 33.02 17.02 1.02 0 0

12,300 12,350 103.98 78.98 54.98 33.98 17.98 1.98 0 0

12,350 12,400 105.90 80.42 56.42 34.94 18.94 2.94 0 0

12,400 12,450 107.82 81.86 57.86 35.90 19.90 3.90 0 0

12,450 12,500 109.74 83.30 59.30 36.86 20.86 4.86 0 0

12,500 12,550 111.66 84.74 60.74 37.82 21.82 5.82 0 0

12,550 12,600 113.58 86.18 62.18 38.78 22.78 6.78 0 0

12,600 12,650 115.50 87.62 63.62 39.74 23.76 7.74 0 0

12,650 12,700 117.42 89.06 65.06 41.06 24.70 8.70 0 0

12,700 12,750 119.34 90.50 66.50 42.50 25.66 9.66 0 0

12,750 12,800 121.26 91.94 67.94 43.94 26.62 10.62 0 0

12,800 12,850 123.18 93.38 69.38 45.38 27.58 11.58 0 0

12,850 12,900 125.10 94.82 70.82 46.82 28.54 12.54 0 0

12,900 12,950 127.02 96.26 72.26 48.26 29.50 13.50 0 0

12,950 13,000 128.94 97.70 73.70 49.70 30.46 14.46 0 0

13,000 13,050 130.86 99.14 75.14 51.14 31.42 15.42 0 0

13,050 13,100 132.28 100.28 76.58 52.58 32.38 16.38 .38 0

13,100 13,150 134.70 102.70 78.02 54.02 33.34 17.34 1.34 0

13,150 13,200 136.62 104.62 79.46 55.46 34.30 18.30 2.30 0

13,200 13,250 138.54 106.54 80.90 56.90 35.26 19.26 3.26 0

13,250 13,300 140.46 108.46 82.34 58.34 36.21 20.21 4.21 0

13,300 13,350 142.38 110.38 83.78 59.78 37.18 21.18 5.18 0

13,350 13,400 144.30 112.30 85.22 61.22 38.14 22.14 6.14 0

13,400 13,450 146.22 114.22 86.66 62.66 39.10 23.10 7.10 0

13,450 13,500 148.14 116.14 88.10 64.10 40.10 26.06 8.06 0

13,500 13,550 150.06 118.06 89.54 65.54 41.54 25.02 9.02 0

13,550 13,600 151.98 119.93 90.98 66.98 42.98 25.98 9.98 0

13,600 13,650 153.90 121.90 92.42 68.42 44.42 26.94 10.94 0

13,650 13,700 155.82 123.82 93.86 69.86 45.86 27.90 11.90 0

13,700 13,750 157.74 125.74 95.30 71.30 47.30 28.36 12.86 0

13,750 13,800 159.66 127.66 96.74 72.74 48.74 29.32 13.82 0

13,800 13,850 161.58 121.58 98.18 74.18 50.18 30.78 14.78 0

13,850 13,900 163.50 131.50 99.62 75.62 51.62 31.74 15.74 0

13,900 13,950 165.42 133.42 101.42 77.06 53.06 32.70 16.70 .70

EXEMPTIONS

AT LEAST BUT LESS THAN 9 10 11 12 13 14 15 16

13,950 14,000 167.34 135.34 103.34 78.50 54.50 33.66 17.66 1.66

14,000 14,050 169.26 137.26 105.26 79.94 55.94 34.62 18.62 2.62

14,050 14,100 171.18 139.18 107.18 81.38 57.38 35.58 19.58 3.58

14 100 14,150 173.10 141.10 109.10 82.82 58.82 36.54 20.54 4.54

14,150 14,200 175.02 143.02 111.02 84.26 60.26 37.50 21.50 5.50

14,200 14,250 176.96 144.94 112.94 85.70 61.70 38.46 22.46 6.46

14,250 14,300 178.86 146.86 114.86 87.14 63.14 39.42 23.42 7.42

14,300 14,350 180.98 148.78 116.78 88.40 64.40 40.40 24.26 8.26

14,350 14,400 183.38 150.70 118.70 90.02 66.02 42.02 25.34 9.34

14,400 14,450 185.78 152.62 120.62 91.46 67.46 43.46 26.30 10.30

14,450 14,500 188.18 154.54 122.54 92.90 68.90 44.90 27.26 11.26

14,500 14,550 190.58 156.46 124.46 94.34 70.34 46.34 28.22 12.22

14,550 14,600 192.98 158.38 126.38 95.78 71.78 47.78 29.18 13.18

14,600 14,650 195.38 160.30 128.30 97.22 73.22 49.22 30.14 14.14

14,650 14,700 197.78 162.22 130.22 98.66 74.66 50.56 31.10 15.10

14,700 14,750 200.18 164.14 132.14 100.14 76.10 52.10 32.06 16.06

14,750 14,800 202.58 166.06 134.06 102.06 77.54 53.54 33.02 17.02

14,800 14,850 204.98 167.98 135.98 103.98 78.98 54.98 33.98 17.98

14,850 14,900 207.38 169.90 137.90 105.90 80.42 56.42 34.94 18.94

14,900 14,950 209.78 171.82 139.82 107.82 81.86 57.86 35.90 19.90

14,950 15,000 212.18 173.74 141.74 109.74 83.30 56.30 36.86 20.86

15,000 15,050 214.58 175.66 143.66 111.66 84.75 60.75 37.83 21.83

15,050 15,100 216.96 177.57 145.57 113.57 86.18 62.18 38.79 22.79

15,100 15,150 219.39 179.51 147.51 115.51 87.63 63.63 39.75 23.75

15,150 15,200 221.78 181.78 149.42 117.42 89.07 65.07 41.07 24.71

15,200 15,250 224.18 184.18 151.34 119.34 90.50 66.50 42.50 25.67

15,250 15,300 226.58 186.58 153.26 121.26 91.95 67.95 43.95 26.63

15,300 15,350 228.99 188.99 155.19 123.19 93.39 69.39 45.39 27.59

15,350 15,400 231.38 191.38 157.10 125.10 94.83 70.83 46.83 28.55

15,400 15,450 233.78 193.78 159.01 127.02 96.27 72.27 48.27 29.51

15,450 15,500 236.18 196.18 160.94 128.94 97.71 73.71 49.71 30.17

15,500 15,550 238.58 198.58 162.86 130.86 99.15 75.15 51.15 31.43

15,550 15,600 240.70 200.70 164.56 132.56 100.56 76.42 52.42 32.28

15,600 15,650 243.38 203.38 166.70 134.70 102.70 78.03 54.03 33.35

15,650 15,700 245.78 205.78 168.62 136.62 104.62 79.46 55.46 34.31

15,700 15,750 248.18 200.18 170.54 138.54 106.56 80.90 56.90 35.27

15,850 15,800 250.58 210.58 172.46 140.46 108.46 82.34 58.34 36.23

15,900 15,850 252.98 212.98 174.38 142.38 110.38 83.78 59.78 37.19

15,850 15,900 255.38 215.38 176.30 144.30 112.30 85.22 61.22 38.15

15,900 15,950 257.78 217.78 178.22 146.22 114.22 86.66 62.66 39.11

15,950 16,000 260.18 220.18 180.18 148.14 116.14 88.10 64.10 40.10

16,000 16,050 262.58 222.58 182.58 150.06 118.06 89.54 65.54 41.54

16,050 16,100 264.98 224.98 184.98 151.98 119.96 90.98 66.98 42.98

16,100 16,150 267.38 227.38 187.38 153.90 121.90 92.42 68.42 44.42

16,150 16,200 269.78 229.78 189.78 155.82 123.82 93.86 69.86 45.86

16,200 16,250 272.18 232.18 192.18 157.74 125.74 95.30 71.30 47.30

16,250 16,300 274.58 234.58 194.58 159.66 127.66 96.74 72.74 48.74

16,300 16,350 276.98 236.98 196.98 161.58 129.58 98.18 74.18 50.18

16,350 16,400 279.38 239.38 199.38 163.50 131.50 99.62 75.62 51.62

16,400 16,450 282.14 241.78 201.78 165.42 133.42 101.42 77.06 53.06

16,450 16,500 285.02 244.18 204.18 167.34 135.34 103.34 78.50 54.50

16,500 16,550 287.90 246.58 206.58 169.26 137.26 105.26 79.94 55.94

16,550 16,600 290.78 248.98 208.98 171.18 139.18 107.18 81.38 57.38

16,600 16,650 293.66 251.38 211.38 173.10 141.10 109.10 82.82 58.82

16,650 16,700 296.54 253.78 213.78 175.02 143.02 111.02 84.26 60.26

16,700 16,750 299.42 256.18 216.18 176.94 144.94 112.94 85.70 61.70

16,750 16,800 302.30 258.58 218.58 178.86 146.86 114.86 87.14 63.14

16,800 16,850 305.18 260.98 220.98 180.98 148.78 116.78 88.58 64.58

16,850 16,900 308.06 263.38 223.38 183.38 150.70 118.70 90.02 66.02

16,900 16,950 310.94 265.78 225.78 185.78 152.62 120.62 91.46 67.46

16,950 17,000 313.82 268.18 228.18 188.18 155.34 123.34 93.50 69.50

17,000 17,050 316.70 270.58 230.58 190.58 156.46 124.46 94.34 70.34

EXEMPTIONS

AT LEAST BUT LESS THAN 9 10 11 12 13 14 15 16

17,050 17,100 319.58 272.98 232.98 192.98 158.38 126.38 95.78 71.18

17,100 17,150 322.46 275.38 235.38 195.38 160.30 128.30 97.22 73.22

17,150 17,200 325.34 277.78 237.79 197.78 162.22 130.22 98.67 74.67

17,200 17,250 328.22 280.22 240.18 200.18 164.14 132.14 100.14 76.00

17,250 17,300 331.10 283.10 242.58 202.58 166.06 134.06 102.06 77.54

17,300 17,350 333.98 285.98 244.98 204.98 167.98 135.98 103.98 78.98

17,350 17,400 336.86 288.86 247.38 207.38 169.90 137.90 105.90 80.42

17,400 17,450 339.74 291.74 249.78 209.78 171.82 139.82 107.82 81.86

17,450 17,500 342.62 294.62 252.18 212.18 173.74 141.74 109.74 83.30

17,500 15,550 345.50 297.50 254.58 214.58 175.66 143.66 111.66 84.74

17,750 17,600 348.38 300.38 256.98 216.98 177.58 145.58 113.58 86.18

17,600 17,650 351.26 303.26 259.38 219.38 179.50 147.50 115.50 87.62

17,650 17,700 354.14 306.14 261.78 221.78 181.78 149.42 117.42 89.06

17,700 17,750 356.86 308.86 264.05 224.05 184.05 151.24 119.24 90.43

17,750 17,800 359.90 311.90 266.58 226.58 186.58 153.26 121.26 91.94

17,800 17,850 362.78 314.78 268.98 228.98 188.91 155.18 123.18 91.38

17,850 17,900 365.66 317.66 271.38 231.38 191.38 157.10 125.10 94.82

17,900 17,950 368.54 320.54 273.78 233.78 193.78 159.02 127.02 96.26

17,950 18,000 371.42 323.42 276.18 236.18 196.18 160.94 128.94 97.70

18,000 18,050 374.30 326.30 278.58 238.58 198.58 162.86 130.86 99.14

18,050 18,100 377.18 329.18 281.18 240.98 200.98 164.78 132.78 100.78

18,100 18,150 380.06 332.06 284.06 243.38 203.38 166.70 134.70 102.70

18,150 18,200 382.94 334.94 286.94 245.78 205.78 168.62 136.62 104.62

18,200 18,250 385.82 337.82 299.82 248.18 208.18 170.54 138.54 106.54

18,250 18,300 388.70 340.70 292.70 250.58 210.58 172.46 140.46 108.16

18,300 18,350 391.58 343.58 295.58 252.98 212.98 174.38 142.38 110.38

18,350 18,400 394.46 346.46 298.46 255.38 215.38 176.30 144.30 112.30

18,400 18,450 397.34 369.34 301.34 257.78 217.78 178.22 146.22 114.22

18,450 18,500 400.26 352.22 304.22 260.18 220.18 180.18 148.14 116.14

18,500 18,550 403.62 355.10 307.10 262.58 222.58 182.58 150.06 118.06

18,550 18,600 406.96 357.98 309.98 264.98 224.98 184.98 151.98 119.98

18,600 18,650 410.34 360.86 312.86 267.38 227.38 187.38 153.90 121.90

18,650 18,700 413.70 363.74 315.74 269.78 229.78 189.78 155.82 123.82

18,700 18,750 417.06 366.62 318.62 272.18 232.18 192.18 157.74 125.74

18,750 18,800 420.42 369.50 321.50 274.58 234.58 194.58 159.66 127.66

18,800 18,850 423.78 372.38 324.38 276.98 236.98 196.98 161.58 129.58

18,850 18,900 427.14 375.26 327.26 279.38 239.38 199.38 163.50 131.50

18,900 18,950 430.50 378.14 330.14 282.14 241.78 201.18 165.42 133.42

18,950 19,000 433.86 381.02 333.02 285.02 244.18 204.18 167.34 135.34

19,000 19,050 437.21 383.90 335.90 287.90 246.58 206.58 169.26 137.26

19,050 19,100 440.58 386.78 338.78 290.78 248.98 208.98 171.18 139.18

19,100 19,150 443.94 389.66 341.66 293.66 251.38 211.38 173.10 141.10

19,150 19,200 447.30 392.54 344.54 296.54 253.78 213.78 175.02 143.02

19,200 19,250 450.66 395.42 347.42 299.42 256.18 216.18 176.94 144.94

19,250 19,300 454.02 398.30 350.30 302.30 258.58 218.58 178.86 146.86

19,300 19,350 457.38 401.38 353.18 305.18 260.98 220.98 180.98 148.78

19,350 19,400 460.74 404.74 356.06 308.06 263.38 223.38 183.38 150.70

19,400 19,450 464.10 408.10 358.94 310.94 265.78 225.78 185.78 152.62

19,450 19,500 467.46 411.46 361.82 313.82 268.18 228.18 188.18 154.54

19,500 19,550 470.82 414.82 364.70 316.70 270.58 230.58 190.58 156.46

19,550 19,600 474.18 418.18 367.58 319.58 272.98 232.98 192.98 158.38

19,600 19,650 477.54 421.54 370.46 322.46 275.38 235.38 195.38 160.30

19,650 19,700 480.90 424.90 373.34 325.34 277.78 237.78 197.78 162.22

19,700 19,750 484.26 428.26 376.22 328.22 280.22 240.18 200.18 164.16

19,750 19,800 487.52 431.62 379.10 331.10 283.10 242.58 202.58 166.06

19 800 19,850 491.98 435.98 382.84 334.84 286.84 245.70 205.70 168.56

19,850 19,900 494.34 438.34 384.86 336.86 288.86 247.38 207.38 169.90

19,900 19,950 497.70 441.70 387.74 339.74 291.74 249.78 209.78 171.82

19,950 20,000 501.06 445.06 390.62 342.62 294.62 252.18 212.18 173.74

Deductions

Section 12-7-710 of the 1976 Code, as last amended by Section 4 of Act 69 of 1981, is further amended to read:

"Section 12-7-710. In lieu of all other deductions from gross income, an individual may, at the option of the taxpayer, deduct an amount not exceeding ten percent of his adjusted gross income or the sum of one thousand dollars, whichever is the lesser; provided, that when a husband and wife make a joint return, the amount deductible may be an amount not exceeding ten percent of their combined adjusted gross income or the sum of two thousand dollars, whichever is the lesser. When a husband and wife make separate returns, both must exercise the same option. The election provided herein shall be available only to an individual taxpayer (a) whose adjusted gross income is twenty thousand dollars or more, or (b) who is not eligible to elect to pay the tax imposed by Section 12-7-211 by reason of Section 12-7-212."

Dollar amounts adjusted

Section 3. Subitem (b) of item D of Part II of Section 23 of Act 517 of 1980 is amended by striking on line eight "12-7-1810" and inserting "12-7-211". The subitem when amended shall read:

"(b) Upon promulgation of the inflation factor, as required under item (a) of this subitem, the chairman of the Tax Commission shall annually multiply and adjust each dollar amount set forth in Sections 12-7-210, 12-7-310 and 12-7-710 of the 1976 Code as previously adjusted by the inflation factor so that the effect of the annual adjustment shall be cumulative and such annual adjustment may cause such adjusted dollars amount to increase or decrease. The Tax Commission shall adjust the tax tables set forth in Section 12-7-211 of the 1976 Code so as to reflect the adjustments made pursuant to this subitem. Such annual adjustment information shall be shown prominently on the appropriate tax return forms furnished by the commission for the year in which such adjustment applies and such adjusted dollar amounts rounded to the nearest dollar shall be used to calculate the tax for the year in which such adjustment applies; provided, that if the inflation factor determined under item (a) of this subitem for a tax year commencing after December 31, 1981, is more than .99 but less than 1.01 no adjustment shall be made for that year."

Time effective

Section 4. This act shall take effect upon the approval by the Governor.