p. m. E. W. T., ch. 120, § 2 (a), 57 Stat. 126; amended May 29, 1944, 7 p. m. E. W. T., ch. 210, part II, § 22 (a), 58 Stat. 247.)

AMENDMENTS

1944-Subsecs. (e)-(k) struck out by act May 29, 1944, cited to text, and a new subsec. (e) inserted in lieu thereof.

EFFECTIVE DATE.

Amendment of section by act May 29, 1944, § 22 (a), cited to text, was made applicable only with respect to wages paid on or after Jan. 1, 1945, by section 21 thereof.

§ 1622. Income tax collected at souce.-(a) Requirement of withholding.—Every employer making payment of wages shall deduct and withhold upon such wages a tax equal to the sum of the following:

(1) 2.7 per centum of the amount by which the wages exceed the amount of one withholding exemption, the amount of such exemption for various payroll periods being shown in the table in subsection (b) (1) of this section;

(2) 18 per centum of whichever of the following is the lesser:

(A) the amount by which the wages exceed the number of withholding exemptions claimed, multiplied by the amount of one such exemption as shown in the table in subsection (b) (1); or

(B) the amount shown in the last column in the table in subsection (b) (1);

(3) 19.8 per centum of the amount by which the wages exceed the sum of:

(A) the number of withholding exemptions claimed, multiplied by the amount of one such exemption as shown in the table in subsection (b) (1); plus

(B) the amount shown in the last column in the table in subsection (b) (1).

(b) (1) The table referred to in subsection (a) is as follows: Percentage Method Withholding Table

(c) Wage bracket withholding.-(1) At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee a tax determined in accordance with the following tables, which shall be in lieu of the tax required to be deducted and withheld under subsection (a):

LAWS APPLICABLE TO DEPARTMENT OF AGRICULTURE, 1945
If the payroll period with respect to an employee is weekly
And the wages are-
And the number of withholding exemptions claimed is—

927

24.30 22.10 20.00

18.20 16.10 14.00
18.70 16.50 14.40 12.30 10.20
21.20 19.10 17.00 14.90 12.80 10.60
22.00 19.90 17.80 15.70 13.50 11.40
23.10 21.00 18.90 16.80 14.70
17.90 15.80

11.90 9.80 7.80

5.90 4.00

2.30

2.30

8.30

6.30 4.40

2.50

2.30

8.70

6.70 4.80 2.90 2.40

$115.

$120.

25.40 23.30 21.10

26.50 24.40

22.30
23.40
28.80 26.60 24.50
29.90 27.80 25.60
31.00 28.90
32.10 30.00 27.90

26.80

9.40 7.50 5.50 3.60 2.50 12.60 10.40 8.50 6.60 4.70 2.70 13.70 11.60 9.50 7.60 5.70 19.00 16.90 14.80 12.70 10.60 8.60 6.70 20.20 18.00 15.90 13.80 11.70 9.70 7.80 21.30 19.20 17.10 14.90 12.80 10.70 22.40 20.30 18.20 16.10 13.90 11.80 23.50 21.40 19.30 17.20 15.10 13.00 24.70 22.50 18.30 16.20 14.10 25.80 23.70 19.40 17.30 33.80 31.70 29.60 27.50 25.40 31.80 29.70 27.60 25.50 23.40 21.30 19.10 17.00 14.90 34.10 32.00 29.90 27.70 25.60 23.50 21.40 40.60 38.50 36.30 34.20 32.10 30.00 27.90 25.80 23.60 42.80 40.70 38.60 36.50 34.40 32.20 30.10 28.00 25.90 22.5 percent of the excess over $200 plus

3.80

4.80

5.80

8.80 6.90

9.80 7.90

928

LAWS APPLICABLE TO DEPARTMENT OF AGRICULTURE, 1945

If the payroll period with respect to an employee is biweekly
And the number of withholding exemptions claimed is--

And the wages are

76.60 72.40

81.10 76.90
85.60 81.40

$400 and over

87.90 83.70 79.40

75.20 71.00 66.70 62.50

40.60 36.40 32.20 27.90 23.70
41.50 37.30 33.10 28.80 24.60 20.40 16.50 12.70 8.80
42.40 38.20 34.00 29.70 25.50 21.30 17.30 13.50
44.00 39.80 35.50 31.30 27.10 22.90 18.80 14.90
46.30 42.00 37.80 33.60 29.30 25.10 20.90 17.00
48.50 44.30 40.00 35.80 31.60 27.40 23.10 19.10
50.80 46.50 42.30 38.10 33.80 29.60 25.40 21.10 17.30.
53.00 48.80 44.50 40.30 36.10 31.90 27.60 23.40 19.40
55.30 51.00 46.80 42.60 38.30 34.10 29.90 25.60 21.40 17.60
57.50 53.30 49.00 44.80 40.60 36.40 32.10 27.90 23.70 19.70
59.80 55.50 51.30 47.10 42.80 38.60 34.40 30.10 25.90 21.70
62.00 57.80 53.50 49.30 45.10 40.90 36.60 32.40 28.20
64.30 60.00 55.80 51.60 47.30 43.10 38.90 34.60 30.40
67.60 63.40 59.20 54.90 50.70 46.50 42.30 38.00 33.80 29.60 25.30
72.10 67.90 63.70 59.40 55.20 51.00 46.80 42.50 38.30 34.10 29.80
68.20 63.90 59.70 55.50 51.30 47.00 42.80 38.60 34.30
72.70 68.40 64.20 60.00 55.80 51.50 47.30 43.10 38.80
77.20 72.90 68.70 64.50 60.30 56.00 51.80 47.60 43.30
22.5 percent of the excess over $400 plus
58.30

19.50 15.70 11.80

8.00

4.60

4 60

5.00

4.70

9.60

5.80

4.80

11.10

LAWS APPLICABLE TO DEPARTMENT OF AGRICULTURE, 1945
If the payroll period with respect to an employee is semimonthly
And the number of withholding exemptions claimed is—

And the wages are

929

29.70 25.10

16.30 12.10

30.60 26.00

31.50 26.90

32.40 27.80

41.40 36.80 32.20 27.60

20.50
21.40 17.10 12.90 8.80 4.60 3.30
22.30 17.90 13.80 9.60 5.40 3.40
23.20 18.80 14.60 10.40 6.30 3.50 3.50 3.50
33.30 28.70 24.10 19.60 15.40 11.20 7.10 3.60 3.60 3.60
34.20 29.60 25.00 20.40 16.20 12.10 7.90 3.70
35.10 30.50 25.90 21.30 17.10 12.90
8.70 4.60 3.90 3.90
36.00 31.40 26.80 22.20
17.90 13.70 9.60 5.40 4.00
36.90 32.30 27.70
23.10 18.70 14.60
37.80 33.20 28.60 24.00 19.60 15.40 11.20
38.70 34.10 29.50 24.90 20.40 16.20 12.00
39.60 35.00 30.40 25.80 21.20 17.00 12.90
40.50 35.90 31.30 26.70 22.10 17.90 13.70
23.00

7.90

3.80

3.20

3.20

3.20

3.20

$196.

$200.

19.50 15.40 11.20 7.00

43.80 39.30 34.70

30.10

25.50

21.00 16.80 12.60

46.10 41.50 36.90

48.30 43.80 39.20

34.50

55.10 50.50 45.90 41.30

36.80

25.30 20.90 16.80 12.60 8.40 32.20 27.60 23.00 18.80 14.70 57.30 52.80 48.20 43.60 39.00 34.40 29.80 25.30 20.90 16.70 59.60 55.00 50.40 45.80 41.30 36.70 32.10 27.50 23.00 18.80 61.80 57.30 52.70 48.10 43.50 38.90 34.30 29.80 64.10 59.50 54.90 50.30 45.80 41.20 36.60 32.00 27.40 22.90 67.50 62.90 58.30 53.70 49.10 44.50 40.00 35.40 30.80 26.20 21.90 72.00 67.40 62.80 58.20 53.60 49.00 44.50 39.90 35.30 30.70 26.10 76.50 71.90 67.30 62.70 58.10 53.50 49.00 44.40 39.80 35.20 30.60 81.00 76.40 71.80 67.20 62.60 58.00 53.50 48.90 44.30 39.70 35.10 85.50 80.90 76.30 71.70 67.10 62.50 58.00 53.40 48.80 44.20 39.60 90.00 85.40 80.80 76.20 71.60 67.00 62.50 57.90 53.30 48.70 44.10 94.50 89.90 85.30 80.70 76.10 71.50 67.00 62.40 57.80 53.20 48.60 99.00 94.40 89.80 85.20 80.60 76.00 71.50 66.90 62.30 57.70 53.10 103.50 98.90 94.30 89.70 85.10 80.50 76.00 71.40 66.80 62.20 57.60 108.00 103.40 98.80 94.20 89.60 85.00 80.50 75.90 71.30 66.70 62.10

14.70
25.40 21.00 16.80 12.60
27.70 23.10 18.90 14.70
29.90

10.50

25.20 20.90

16.70

18.80

110.20 105.60 101.00

22.5 per cent of the excess over $500 plus

96.50 91.90 87.30 82.70 78.10 | 73.50 69.00 64.40

930

LAWS APPLICABLE TO DEPARTMENT OF AGRICULTURE, 1945
If the payroll period with respect to an employee is monthly
And the number of withholding exemptions claimed Is—

And the wages are

62.90

64.70

66.50

70.10

42.60

71.90 62.80

73.70

53.80 44.60
55.60 46.40
57.40 48.20
68.30 59.20 50.00
61.00 51.80
53.60 44.40
64.60 55.40 46.20
75.50 66.40 57.20 48.00 39.10 30.80
77.30 68.20 59.00 49.80 40.80 32.40 24.10 15.80
79.10 70.00 60.80 51.60 42.50 34.10 25.80 17.40
80.90 71.80 62.60 53.40 44.30 35.70 27.40 19.10
82.70 73.60 64.40 55.20 46.10 37.40 29.10 20.70 12.40
84.50 75.40 66.20 57.00 47.90 39.10 30.70 22.40
87.70 78.50 69.30 60.20 51.00 42.00 33.60 25.30 17.00
92.20 83.00 73.80 64.70 55.50 46.30 37.80 29.40 21.10
96.70 87.50 78.30 69.20 60.00 50.80 41.90 33.60 25.20
101.20 92.00 82.80 73.70 64.50 55.30 46.20
105.70 96.50 87.30 78.20 69.00 59.80
110.20 101.00 91.80 82.70 73.50 64.30

32.50 24.20 15.90
34.20 25.90 17.50
35.80 27.50 19.20
37.50 29.20 20.80

7.50

6.40

6.40

6.40

6.40

$520

$540.

87.20 78.00 68.80
91.70 82.50 73.30
96.20 87.00 77.80

41.80 33.50 25.20 16.80 46.00 37.70 29.30 21.00 59.70 50.50 41.80 33.50 25.10

64.20
68.70

55.00

45.90

37.60

29.30

$580

$600.

128.20 119.00 109.80 100.70 91.50 82.30 73.20
134.90 125.80 116.60 107.40 98.30 89.10 79.90
143.90 134.80 125.60 116.40 107.30 98.10
152.90 143.80 134.60 125.40 116.30 107.10
161.90 152.80
116.10

64 00

70.80

143.60 134.40 125.30

45.90 61.60 52.40 88.90 79.80 70.60 61.40 52.30 97.90 88.80 79.60 70.40 106.90 97.80 88.60 79.40

54.80

37.50

43.80

61.30

70.30

$760.

$800.

106.80
115.80

143.10

133 90

124.80 152.10 142.90 133.80 179.40 170.30 161.10 151.90 142.80 188.40 179.30 170.10 160.90 151.80 22.5 percent of the excess over $1,000 plus 192.90 183.80 174.60 165.40 156.30

97.30

124 60

106.30