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(b) RATES OF TAX ON HEADS OF HOUSEHOLDS.

(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.-- $3,066, 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... $15,960, 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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(2) DEFINITION OF HEAD OF HOUSEHOLD.-For purposes of this subtitle, an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in section 2 (b)), and either

(A) maintains as his home a household which constitutes for such taxable year the principal place of abode, as a member of such household, of

(i) a son, stepson, daughter, or stepdaughter of the taxpayer, or a descendant of a son or daughter of the taxpayer, but if such son, stepson, daughter, stepdaughter, or descendant is married at the close of the taxpayer's taxable year, only if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or

(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or

(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable

year for such father or mother under section 151. For purposes of this paragraph and of section 2 (b) (1) (B), individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.

(3) DETERMINATION OF STATUS.—For purposes of this subsection

(A) a legally adopted child of a person shall be considered a child of such person by blood;

(B) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;

(C) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and

(D) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (C)) died during the taxable year.

(4) LIMITATIONS.—Notwithstanding paragraph (2), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household

(A) if at any time during the taxable year he is a nonresident alien; or

(B) by reason of an individual who would not be a dependent for the taxable year but for

(i) paragraph (9) of section 152 (a),
(ii) paragraph (10) of section 152 (a), or
(iii) subsection (c) of section 152.

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(c) SPECIAL RULES.—The tax imposed by subsection (a), and the tax imposed by paragraph (1) of subsection (b), consists of

(1) a normal tax of 3 percent of the taxable income, and

(2) a surtax equal to (A) the amount determined in accordance with the table in subsection (a) or paragraph (1) of subsection (b),

minus (B) the normal tax. The tax shall in no event exceed 87 percent of the taxable income for the taxable year. (d) CROSS REFERENCE.

For definition of taxable income, see section 63. SEC. 2. TAX IN CASE OF JOINT RETURN OR RETURN OF SURVIVING

SPOUSE. (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 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. (b) DEFINITION OF SURVIVING SPOUSE.

(1) IN GENERAL.-For purposes of subsection (a), the term “surviving spouse" means a taxpayer

(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and

(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.

(2) LIMITATIONS.-Notwithstanding paragraph (1), for purposes of subsection (a) a taxpayer shall not be considered to be a surviving spouse

(A) if the taxpayer has remarried at any time before the close of the taxable year, or

(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a) (3) thereof) or under the corresponding provisions of the Internal

Revenue Code of 1939. 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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SEC. 4. RULES FOR OPTIONAL TAX,

(a) NUMBER OF EXEMPTIONS.-For purposes of the table in section 3, the term “number of exemptions” means the number of the exemptions allowed under section 151 as deductions in computing taxable income.

(b) MANNER OF ELECTION.-The election referred to in section 3 shall be made in the manner provided in regulations prescribed by the Secretary or his delegate.

(c) HUSBAND OR WIFE FILING SEPARATE RETURN.- A husband or wife may not elect to pay the optional tax imposed by section 3 if the tax of the other spouse is determined under section i on the basis of taxable income computed without regard to the standard deduction. For purposes of the preceding sentence, determination of marital status shall be made under section 143.

(d) CERTAIN OTHER TAXPAYERS INELIGIBLE.-Section 3 shall not apply to

(1) a nonresident alien individual;

(2) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States);

(3) an individual making a return under section 443 (a) (1) for & period of less than 12 months on account of a change in his accounting period; or

(4) an estate or trust. (e) TAXABLE INCOME COMPUTED WITH STANDARD DEDUCTION.Whenever it is necessary to determine the taxable income of a taxpayer who made the election referred to in section 3, the taxable income shall be determined under section 63 (b) (relating to definition of taxable income for individuals electing standard deduction). (f) CROSS REFERENCES.

(1) For other applicable rules (including rules as to the change of an election under section 3), see section 144.

(2) For disallowance of certain credits against tax, see section 36. SEC. 5. CROSS REFERENCES RELATING TO TAX ON INDIVIDUALS. (a) OTHER RATES OF Tax on INDIVIDUALS, ETC. —

(1) For rates of tax on nonresident aliens, see section 871.

(2) For doubling of tax on citizens of certain foreign countries, see section 891.

(3) For alternative tax in case of capital gain, see section 1201 (b).

(4) For rate of withholding in the case of nonresident aliens, see

section 1441. (b) SPECIAL LIMITATIONS ON Tax.

(1) For limitation on tax attributable to receipt of lump sum under annuity, endowment, or life insurance contract, see section 72 (e) (3).

(2) For limitation on surtax attributable to sales of oil or gas properties, see section 632.

(3) For limitation on tax in case of income of members of Armed Forces on death, see section 692.

(4) For limitation on tax with respect to compensation for long-term services, see section 1301.

(5) For limitation on tax with respect to income from artistic work or inventions, see section 1302,

(6) For limitation on tax in case of back pay, see section 1303.

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