.01 Tax Rate Tables.  For taxable years beginning in 2025, the tax rate tables under § 1 are as follows:
TABLE 1 -  Section 1(j)(2)(A) –Married Individuals Filing Joint Returns and Surviving Spouses
If Taxable Income Is:	The Tax Is:	
Not over $23,850     	10% of the taxable income	
Over $23,850 but not over $96,950	$2,385 plus 12% of the excess over $23,850     	
Over $96,950 but not over $206,700 	$11,157 plus 22% of the excess over $96,950  	
Over $206,700 but not over $394,600	$35,302 plus 24% of the excess over $206,700  	
Over $394,600 but not over $501,050 	$80,398 plus 32% of the excess over $394,600	
Over $501,050 but not over $751,600     	$114,462 plus 35% of the excess over $501,050	
Over $751,600   	$202,154.50 plus 37% of the excess over $751,600	
TABLE 2 - Section 1(j)(2)(B) – Heads of Households
If Taxable Income Is:	The Tax Is:	
Not over $17,000 	10% of the taxable income	
Over $17,000 but not over $64,850	$1,700 plus 12% of the excess over $17,000    	
Over $64,850 but not over $103,350	$7,442 plus 22% of the excess over $64,850    	
Over $103,350 but not over $197,300  	$15,912 plus 24% of the excess over $103,350	
Over $197,300 but not over $250,500     	$38,460 plus 32% of the excess over $197,300	
Over $250,500 but not over $626,350	$55,484 plus 35% of the excess over $250,500	
Over $626,350     	$187,031.50 plus 37% of the excess over $626,350	
TABLE 3 - Section 1(j)(2)(C) – Unmarried Individuals (other than Surviving Spouses and Heads of Households)
If Taxable Income Is:	The Tax Is:	
Not over $11,925	10% of the taxable income	
Over $11,925 but not over $48,475	$1,192.50 plus 12% of the excess over $11,925	
Over $48,475 but not over $103,350	$5,578.50 plus 22% of the excess over $48,475	
Over $103,350 but not over $197,300 	$17,651 plus 24% of the excess over $103,350	
Over $197,300 but not over $250,525 	$40,199 plus 32% of the excess over $197,300 	
Over $250,525 but not over $626,350	$57,231 plus 35% of the excess over $250,525	
Over $626,350	$188,769.75 plus 37% of the excess over $626,350	
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns
If Taxable Income Is:	The Tax Is:	
Not over $11,925	10% of the taxable income	
Over $11,925 but not over $48,475	$1,192.50 plus 12% of the excess over $11,925	
Over $48,475 but not over $103,350 	$ 5,578.50 plus 22% of the excess over $48,475 	
Over $103,350 but not over $197,300     	$17,651 plus 24% of the excess over $103,350	
Over $197,300 but not over $250,525 	$40,199 plus 32% of the excess over $197,300	
Over $250,525 but not over $375,800	$57,231 plus 35% of the excess over $250,525	
Over $375,800	$101,077.25 plus 37% of the excess over $375,800	
TABLE 5 - Section 1(j)(2)(E) – Estates and Trusts
If Taxable Income Is:	The Tax Is:	
Not over $3,150	10% of the taxable income	
Over $3,150 but not over $11,450	$315 plus 24% of the excess over $3,150	
Over $11,450 but not over $15,650	$2,307 plus 35% of the excess over $11,450	
Over $15,650	$3,777 plus 37% of the excess over $15,650