��>� ����d��������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abce���fghijklmnopqrstuvwxyz{|}~Root Entry�������� �FP�+�@ Workbook ��������XRMsoDataStore  �@�(1ULR�������OEL����34�A==2���� � �#Item ���������Properties������������O�KLBJ������1����W�����==2�������� �@�(Item ���������Properties������������ �SummaryInformation(���� �����DocumentSummaryInformation8������������PCompObj������������#l ZO������\pDepartment of Treasury B�a�=���=���6^)8X@�"��1���CArial1���CArial1���CArial1���CArial1x��CArial1���CArial1���CArial1x��CArial1���CArial1���CArial1���CArial1���Arial1� ��Arial1���Arial1�4��Arial1� ��Arial1���Arial1���Arial1,8��Arial18��Arial1�8��Arial1�>��1�4��1�<��Arial1�?��Arial1h8��Cambria1���Arial1� ��Arial1d��Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)� \(#,##0\)L�G@"...................................................................."� #,##0" "�#,##0" ";@" "�#,##0.000" "�#,##0.0000" "�#,##0.00" "�#,##0.0" " �#,##0" ";@" "�#,##0.0" "&�!#,##0" ";@" "�#,##0.0" "�#,##0.00" "�#,##0.000" "�\ \ \ \ \ \ \ \ @-�("[#]"\ #,##0" ";@" "+�&"[#]"#,##0" ";@" " �"[#]"\ #,##0.0" "!�"[#]"\ #,##0.0" ";!�"[#]"\ #,##0.00" " �"[#]"\ #,##0.00" "�"[#]"\ #,##0.00" "�#,##0" ";@" "$�"[#]"\ #,##0" ";@" "�"[#]"\ #,##0" ";@" "�#,##0" ";@" "#�"[#]"\ #,##0" ";@" "�#,##0" ";@" "� #,##0" ";@" "� #,##0"";@""� #,##0.0" "�"[#]"\ #,##0.0" "!�"[#]"\ #,##0" ";@" "#�"[#]"\ #,##0.0" ";@" ""�"[#]"\ #,##0.0" ";@" " �"[#]"\ #,##0" ";@" "#�"[#]"\ #,##0.00" ";@" "�"[#] "#,##0.0" "�"[#]"\ 0.0" ";@" "�"[#] "\ #,##0" ";@" "� #,##0.0" "�#,##0.0" ";@" "� "[11] "#,##0� "[14] "#,##0�"[14, 26] "#,##0�"[14, 27] "#,##0�"[14,27] "#,##0�"[14,30] "#,##0�0.0� #,##0.000�� � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� � � � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� � � �� �� �� �� �� � � �� ff��� ���� �+� �� �)� �� �,� �� �*� �� ��� � ��� � �� �� �� �� �� �P� �� �P � �� � � �� �� �� �� � � �� �`� �� �� � � � � � �  � �� ���� � � �� ���!� �� �� �� �a>� �� �� � (� � � �  (� �  � � 1 ,� � ��(@ @ � � ��(@@ � � �#<� � �#<� � � (� � �!, � � �!, � � �!, � � �#<@ �� � #<@ � � #<@ � � #<@ �� � #<@�� � #<@ �� � #<@�� � �#<@ �� � �#<@ �� � �#<@ �� � �#<@ �� � �#<@ �� � �#<@ � � �#<@ �� � �#<@ �� � �#<@ �� � #<@ �� � �!,� � #<@ 7� � �#<@ 7� � #<@7� � �!, �� � �!,�� � !87 � � #<@ 7 � � �#<@ 7 � � #<@7 � � �!,7� � �!,� � !8 �� � #|@ 7� � �#|@ 7� � #|@7� � (� � 8@� � 8� � 8 � � 8@ @� � 8@ � � 8@ � � 8@@� � 8@� � 8@ � �� ,� �(8� � 8� �  (` � � 8@@� � 8@� � 8 @� � 8@ � � 8 � � 8 � � 8@@ � � 8@ � � 8@ � �� (� ��� ,� � ,� ||�@}<}  "" ef........}<}  "" ef........}<}  "" ef........}<}  "" ef........}<}  "" ef........}<}  "" ef ........}<}  "" L........}<}  "" L........}<}  "" L........}<}  "" L........}<}  "" L........}<}  "" L ........}<}  "" 23........}<}  "" 23........}<}  "" 23........}<}  "" 23........}<}   "" 23........}<}!  "" 23 ........}<}"  "" ........}<}#  "" ........}<}$  "" ........}<}%  "" ........}<}&  "" ........}<}'  ""  ........}<}( �� "" ��........}�}) }� "" �........�..." � � �}�}*  "" �........???�..." ???� ???� ???�}(}2 � "" }<}3 a� "" �........}<}4  "" ........}<}5  "" �?........}<}6  "" 23........}(}7  "" }�}8 ??v� "" �̙�........�..." � � �}<}9 }� "" ��........}<}: e� "" ��........}x}<��� "" �........�..." � �}�}= ???� "" �........???�..." ???� ???� ???�}-}@  "" }P}A  "" ..........." }(}B �� "" }<}P� "" �........}(}S� "" }(}T� "" }<}U� "" �........}<}V� "" �........}<}W� "" �........}<}X� "" �........}<}Y� "" �........}<}Z� "" �........}<}[� "" �........}(}]� "" }<}^� "" �........}<}_� "" �........}<}`� "" �........}(}b� "" }(}c� "" }(}d� "" }<}e� "" �........}<}f� "" �........}(}g� "" }(}h� "" }(}i� "" }(}j� "" }(}k� "" }<}m� "" �........}(}n� "" }(}o� "" }(}p� "" � 20% - Accent1�H�� 20% - Accent1 ef� �� 20% - Accent2�H�"� 20% - Accent2 ef� �� 20% - Accent3�H�&� 20% - Accent3 ef� �� 20% - Accent4�H�*� 20% - Accent4 ef� �� 20% - Accent5�H�.� 20% - Accent5 ef� �� 20% - Accent6�H�2� 20% - Accent6  ef� �� 40% - Accent1�H�� 40% - Accent1 L� �� 40% - Accent2�H�#� 40% - Accent2 L� �� 40% - Accent3�H�'� 40% - Accent3 L� �� 40% - Accent4�H�+� 40% - Accent4 L� �� 40% - Accent5�H�/� 40% - Accent5 L� �� 40% - Accent6�H�3� 40% - Accent6  L� �� 60% - Accent1�H� � 60% - Accent1 23� ����� 60% - Accent2�H�$� 60% - Accent2 23ږ� ����� 60% - Accent3�H�(� 60% - Accent3 23� ����� 60% - Accent4�H�,� 60% - Accent4 23� ����� 60% - Accent5�H�0� 60% - Accent5 23� �����! 60% - Accent6�H�4� 60% - Accent6  23� ����� "Accent1�<��Accent1 O� ����� #Accent2�<�!�Accent2 PM� ����� $Accent3�<�%�Accent3 Y� ����� %Accent4�<�)�Accent4 d� ����� &Accent5�<�-�Accent5 K� ����� 'Accent6�<�1�Accent6  F� �����(Bad�4��Bad ��� ����) Calculation�|�� Calculation �� �}������� ���* Check Cell�z�� Check Cell �� �����???��???��???� �???�� +Col Num�,�� ��Comma�-��(�� Comma [0]�.��&��Currency�/��.�� Currency [0]� 0Data num�1 Data Percent�2Explanatory Text�B�5�Explanatory Text ��� 3Good�6��Good �� �a��4 Heading 1�B�� Heading 1 I}�O��5 Heading 2�B�� Heading 2 I}��?��6 Heading 3�B�� Heading 3 I}�23��7 Heading 4�4�� Heading 4 I}�� 8Input�p��Input ��̙� �??v������� ���9 Linked Cell�F�� Linked Cell �}����� :Neutral�<��Neutral ��� �e����"��Normal� ;Normal 2�&���Normal 2� <Note�b� �Note ���������� ��� =Output�r��Output �� �???��???��???��???� �???��>��$��Percent� ?stubs� @Title�1��Title I}�%� ATotal�H��Total �O�O��B Warning Text�:� � Warning Text ����X��TableStyleMedium9PivotStyleLight16`�p�Sheet1�8OSheet2�PSheet3������  ;����f^fH�( @������ZR�=3 ��� �@@�  �� �K�[24] For 1972-1981,  earned net income (broadened to become  personal service net income after 1976) was subject to a  maximum tax of 50 percent (not shown in column 6). �[25] For 1974, tax rates (columns 4 and 6) do not take into account a statutory rebate of 10 percent of total income tax after credits. In general, the minimum rebate was $100 and the 7maximum, $200, but could not exceed the tax liability. of statutory  taxable income. �[27] For 1976-1978, a tax credit was allowed, in addition to the personal exemptions shown in columns 1-3, that was equal to the larger of $35 per capita or 2 percent of the first $9,000 �[28] For 1977-1986, in order to help preserve the conceptual comparability of the amounts shown with those for earlier and later years, the lowest tax rates in column 4 and the lowest �[31] Starting with 1985, tax  bracket boundaries (columns 5 and 7) were indexed for inflation, using the U.S. Department of Labor Consumer Price Index (as described in footnote 30). �[32] Starting with 1988, the amount eligible to be deducted for personal exemptions (columns 1-3) was phased out for certain high-income taxpayers. For 1988-1990, this was Faccomplished as part of the tax computation (see footnote 34, below). �28-percent rate) and the amount deductible for personal exemptions. This phaseout was accomplished by imposing an additional, 5-percent tax on income above certain levels, �based on filing status, thus creating a  temporary 33-percent tax rate. At the point where the taxpayer had completely phased out the two benefits by use of the 33-percent rate, �replaced by including an additional, 31-percent, graduated rate for taxable incomes above certain levels. Two other, higher, graduated rates were subsequently added, starting �28 percent (column 6), when taxable income (included in column 7) reached between $71,900 and $149,250. This was the range at which the 15-percent rate was phased out �above, for additional information). The boundaries of the phaseout range were adjusted for inflation for 1989-1990, although the top tax rate on the taxable income above that 52000 and filing status. See also footnote 37, below. �lowest rate on the income shown in column 5 from 15 percent to 10 percent, in lieu of an explicit 10-percent rate. However, the credit was reduced by the amount of the special �[34] For 1988-1990, the tax rates (columns 4 and 6) exclude the effects on certain high-income taxpayers of the phaseout both of the benefit of the 15-percent tax rate (compared to the �[35] For 1988-1990, the 15-percent tax rate (column 4), which applied to the first $29,750 of statutory  taxable income (column 5), gradually increased to the top  brackets rate, �[36] For 2000, the tax rates (columns 4 and 6) do not reflect a special statutory refund, partially offset for 2001, of between $300 and $600, depending on the size of income tax for �[37] For 2001, the tax rate (columns 4 and 6) does not reflect a 5-percent tax credit of up to $300, $500, or $1,000, depending on the filing status. This credit effectively reduced the v[38] For the change in the lowest tax  bracket boundary (columns 5 and 7) for 2001, see footnotes 36 and 37, above. �[7] For 1925-1927, the lowest tax rate (column 4) is after reduction by an  earned income credit equal to 25 percent of the total tax on the first $5,000 of total statutory  net income �[8] For 1928-1931, the lowest tax rate (column 4) is after reduction by an  earned income credit equal to 25 percent of the total tax on the first $5,000 of total statutory  net income �[9] For 1934-1943, the tax rate (column 4) excludes the effect of an  earned income credit, allowed as a deduction equal to 10 percent of the first $14,000 of  earned net income �[1] Personal exemption amounts were deducted at different points in the tax computation, depending on the tax year. For some of the earlier years, they were deducted only from the �statutory  net income subject to the basic  normal tax, for other years, only from the  net income subject to the  surtax, and, for still other years, from the  net income subject Mcomputing  taxable income, the current tax base for  regular tax purposes. �to both normal tax and surtax. (Footnote 2, below, includes a description of  normal tax and  surtax. ) For more recent years, personal exemptions have been deducted in � income averaging provisions (1964-1986) and under the farm income averaging provisions (starting with 1998), and the  recapture taxes resulting from having to recompute �and pay back certain tax credits in later years (starting with 1963), the  maximum tax on  earned income or on  personal service income (1971-1981), the  minimum tax on � tax preferences (1970-1983), and the  alternative minimum tax on  tax preferences (starting with 1979). Also excluded are such other taxes as the tax on recipients of �accumulation distributions of trusts (starting with 1954) and the  special averaging tax or  multiple recipient special averaging tax on recipients of lump-sum distributions from � periods; ceilings on taxes; and exclusions from income. Included among these special treatments were  alternative tax (1938-1986) and its variations for the earlier years, �although all of these taxes were in some way tied to the a structure for regular tax. Until 1948, a single set of tax rates appli< ed to all taxpayers, regardless of marital or filing �status, and married couples filing joint returns were taxed on the combined income of each spouse. However, a second, lower set of rates was introduced, starting with 1948, �shown.) Under this change, the combined tax of husband and wife became twice the combined tax that would have applied if their combined  taxable income ( net income for �years before 1954) were cut in half. Thus, taxpayers using the joint return filing status  split their incomes for tax purposes, in effect doubling the width of their taxable income �that result from taking into account this doubling of the bracket widths. Starting with 1952, a third set of rates was introduced (not shown) for  heads of household, i.e., for �from their spouses for the last 6 months of the tax year. This filing status was liberalized, starting with 1970, and provides approximately half the advantage of the �brackets) were extended to a new, fourth filing status,  surviving spouse (i.e., individuals widowed for 1 to 2 years following the death of a spouse, provided they had a dependent �child and had not remarried). The remaining filing status was for  single persons, who used the rates formerly applicable to taxpayers in general. However, these latter �rates were moderated, starting with 1969, by limiting the tax so that it would not exceed 20 percent more than the tax on married couples filing jointly. One result of the 1969 �$30,000 or the  earned income of the spouse with the lesser earnings. The percentage was increased to 10 percent, starting with 1983. The deduction provision was repealed, �The highest tax rate was the sum of the uppermost of the graduated rates (if any) for normal tax, plus the uppermost of the additional, graduated  surtax rates, provided that �both rates were applied to the same income. For example, for 1932, there were two graduated rates for normal tax, 4 percent (on the first $4,000 of income) and 8 percent �(the lower of the two normal tax rates) and the highest rate as 63 percent (the sum of the 8-percent higher, graduated rate for normal tax on income over $4,000, plus 55 percent, �the highest of the graduated, surtax rates, on income over $1 million.). As another example, for 1941, there was just one rate for normal tax, 4 percent, but it applied to all income. �The lowest of the surtax rates, 6 percent, was applied to all income under $2,000, so that income under $2,000 was taxed at both the 4-percent normal tax rate and the �the sum of the two rates. For tax years starting with 1954, normal tax and surtax rates were, in effect, combined into a single rate structure. �tax on total statutory  net income, plus the highest graduated surtax rate, 77 percent on income over $5 million, so that income over $5 million was taxed at 81.0 percent, �[3] The definition of the income base (and, thus, the tax  bracket boundaries) to which the tax rates were applied differs over the years, depending on how the following were �1954 are actually for statutory net income. (Statutory net income was income after subtracting deductions but, for most years, was before subtracting personal exemptions. �Statutory taxable income was after subtracting both deductions and personal exemptions. Taxable income is the tax base for recent years. Net income required certain adjustments �to arrive at the tax base, depending on whether the income was subject to normal tax, surtax, or both). See also footnote 2, above. �and the normal tax on the first $10,000 of  earned net income, but limited to 25 percent of the normal tax on total net income. �[6] For 1924, the lowest tax rate (column 4) is after reduction by an  earned income credit, equal to 25 percent of the  normal tax on the first $5,000 of total statutory  net income �and the total tax on the first $20,000 of  earned net income, but limited to 25 percent of the total tax on earned net income (not to exceed 25 percent of the sum of  normal Btax on total net income plus the  surtax on earned net income.) �and the total tax on the first $30,000 of  earned net income, but subject to the same limitations described in footnote 7, above. For 1929 only there was a special reduction �(before credit) and the first $3,000 of total statutory  net income (before credit), but limited to 10 percent of earned net income (not to exceed 10 percent of total net income). Athe  earned income of the spouse, up to $500, on joint returns. �[11] For 1944-1945, the personal exemption amounts (columns 1-3) were for  surtax purposes only. The exemption for basic  normal tax purposes was $500 per tax return, augmented by �[13] For 1946-1947, tax rates (columns 4 and 6) are the effective rates after a statutory 5-percent reduction of combined  tentative normal tax and surtax. The highest rate (column 6) dwas subject to a maximum effective rate limitation equal to 85.5 percent of statutory  net income. �[14] For 1948-1986, in addition to the personal exemptions (columns 1-2), there were additional personal exemptions for blind taxpayer(s) and for taxpayers(s) age 65< or over. �[15] For 1948-1949, tax rates (columns 4 and 6) are the effective rates after statutory reductions ranging from 17.0 percent of the first $400 of combined  tentative normal tax and surtax �to 9.75 percent of combined tentative normal tax and surtax over $100,000. The highest tax rate (column 6) was subject to a maximum effective rate limitation equal to 77.0 percent of statutory  net income. �[16] For 1950, tax rates (columns 4 and 6) are the effective rates after statutory reductions ranging from 13.0 percent of the first $400 of combined  tentative normal tax and surtax �to 7.3 percent of combined tentative normal tax and surtax over $100,000. The highest tax rate (column 6) was subject to a maximum effective rate limitation equal to 87.0 percent �[21] For 1969, the highest tax rate (column 6) includes a Vietnam War surcharge equal to 10 percent of tax (as defined for this purpose). However, this surcharge did not apply to, regular tax generated at the lowest rate. �[22] For 1970, the highest tax rate (column 6) includes a Vietnam War surcharge equal to 2.5 percent of tax (as defined for this purpose). However, this surcharge did not apply to [5] 43.5[6] 1.5 [7] 1.125 [8] 1.125 [8] 0.375[9] 4.0 [9,10] 4.4 [10] 81.1[9] 19.0[9] 10.0 [11] 500 [14] 1,200 [12] 94.0 [17] 91.0 [13] 19.0 [15] 16.6 [16] 17.4 [13] 86.45 [19] 91.0 [18] 92.0[5] 3.0 [14,26] 750 [15] 82.13 [16] 84.36[26] 750[27] 750/higher, 33-percent,  temporary phaseout rate. Highest bracketTax year Dependents N/ALowest bracketPersonal exemptions [1]N/A Not applicable. �[4] For 1921-1923, the personal exemption amount for married couples (column 2) increased to $2,000 if statutory  net income exceeded $5,000. j[5] For 1923, the tax rates shown (columns 4 and 6) are after a 25-percent statutory credit or refund. [[29] For 1981, tax rates (columns 4 and 6) are after a 1.25-percent statutory tax credit. �[12] For 1944-1945, the highest tax rate (column 6) was subject to a maximum effective rate limitation equal to 90 percent of statutory  net income. �[17] For 1951, the highest tax rate (column 6) was subject to a maximum effective rate limitation equal to 87.2 percent of statutory  net income. �[18] For 1952-1953, the highest tax rate (column 6) was subject to a maximum effective rate limitation equal to 88.0 percent of statutory  net income. j[23] For 1971,  earned net income was subject to a  maximum tax of 60 percent (not shown in column 6). u[26] For 1975, a $30-per-capita tax credit was allowed in addition to the personal exemptions shown in columns 1-3. �[33] For 1988-1990, excludes the effect on certain high-income taxpayers of the phaseout of the amount deductible for personal exemptions (columns 1-3). [31] 326,450 [31] 319,100[31,38] 297,350 [31] 307,050 [31] 169,020 [31] 175,250 [31] 90,000 [31] 288,350 [31] 283,150 [31] 278,450 [31] 271,050[31,35] 29,750[31,35] 30,950[31,35] 32,450 [31] 82,150 [31] 86,500 [31] 250,000 [31] 256,500 [31] 263,750 [31] 3,000[28, 31] 3,540 [28,31] 3,670 [31] 34,000 [31] 35,800 [31] 36,900 [31] 38,000 [31] 39,000 [31] 40,100 [31] 41,200 [31] 42,350 [31] 43,050 [31] 43,850 [31,38] 6,000 [31] 12,000 [31] 14,000 [31] 14,300 [31] 14,600 [14] 2,000 [14] 1,250 [14] 1,350 [14] 1,500 [14,26] 1,500 [14,27] 1,500 [30] 1,900[30,32,33] 1,950[30,32,33] 2,000[30,32,33] 2,050 [30,32] 2,150 [30,32] 2,300 [30,32] 2,350 [30,32] 2,450 [30,32] 2,500 [30,32] 2,550 [30,32] 2,650 [30,32] 2,700 [30,32] 2,750 [30,32] 2,800 [30,32] 2,900 [30,32] 3,000 [30,32] 3,050 [30,32] 3,100 [30,32] 3,200 [30] 1,040 [30] 1,080 [14,30] 2,080 [14,30] 2,160 [30] 3,800[30,32,33] 3,900[30,32,33] 4,000[30,32,33] 4,100 [30,32] 4,300 [30,32] 4,600 [30,32] 4,700 [30,32] 4,900 [30,32] 5,000 [30,32] 5,100 [30,32] 5,300 [30,32] 5,400 [30,32] 5,500 [30,32] 5,600 [30,32] 5,800 [30,32] 6,000 [30,32] 6,100 [30,32] 6,200 [30,32] 6,400 [28] 3,200 [28] 3,400 [37] 39.1 [20] 75.25 [22] 71.75[24,29] 69.125 [36] 39.6. [25] 14.0 [28] 14.0 [28,29] 14.0 [28] 12.0 [28] 11.0 [34] 15.0 [34,35] 15.0 [36] 15.0 [37] 10.0 [21] 77.0 [23] 70.0 [24] 70.0 [24, 25] 70.0 [34,35] 28.0�[19] For 1954-1963, the highest tax rate (column 6) was subject to a maximum effective rate limitation equal to 87.0 percent of statutory  taxable income. [31] 15,100 [31] 336,550 [4] 2,500 [11] 1,000 [31 ] 311,950�law change was that certain married couples filing jointly had to pay more tax than they would have paid if each spouse had filed separately. To help mitigate this effect, a �determined and figured: statutory adjustments to or exclusions from income; personal exemptions; itemized deduction expenditures, which were sometimes described as �income  credits ; standard deductions; the various thresholds and ceilings; and statutory  taxable income (and its predecessor  net income ). Therefore, the lowest and highest Gin normal tax rates as provided for in a joint resolution of Congress. total regular tax. �[10] For 1940, tax rates (columns 4 and 6) include  defense tax, computed as 10 percent of the total  regular tax, but limited to 10 percent of statutory  net income in excess of the /to  regular tax generated at the lowest rate. �[20] For 1968, the highest tax rate (column 6) includes a Vietnam War surcharge equal to 7.5 percent of tax (as defined for this purpose). However, this surcharge did not apply � taxable income amounts in column 5 exclude the so-called  zero tax rate and the  zero bracket amount, which were unique to the tax computation for these 10 years. Consumers ( CPS-U ).�[30] Starting with 1985, the personal exemption amounts (columns 1-3) reflect annual adjustments for inflation, using the U.S. Department of Labor Consumer Price Index for Urban �for certain high-income taxpayers, all of whose incomes were then effe< ctively taxed at the higher 28-percent rate through use of the  temporary 33-percent rate (see footnote 34, �statutory refund made in 2001 (based on tax for 2000), described in footnote 36, above. The 10-percent rate was only for dependents. � Institution, 1987 (based on relevant public laws and reports prepared by the Congressional Joint Economic Committee, including The Federal Revenue System: Facts and ���  reports for 1949-1953) and Statistics of Income Individual Income Tax Returns (annually, for 1954-1988); and relevant public laws and reports issued by the Congressional Joint #U� U.S. House of Representatives, and reports issued by the Congressional Joint Committee on Taxation for subsequent years, including Overview of Present Law and Economic �p  Analysis Relating to Marginal Tax Rates and The President s Individual Income Tax Rate Proposals, 2001. /4n�SOURCE: Advisory Commission on Intergovernmental Relations, Significant Features of Fiscal Federalism, Volume I, Budget Processes and Tax Systems, 1995, September 1996 =f�unique to nonresident aliens. Tax rates exclude the effect of tax credits (which reduce the tax liability), except as noted, and several specific add-on or other taxes applicable to �the rate for the basic  normal tax (if there was just one rate for normal tax) or the lowest of the several rates for  normal tax (if there was more than one rate for normal tax). �all or some tax years. Excluded are the  war excess profits tax (1917),  victory tax (1942-1943), Social Security  self-employment tax (starting with 1951), tax under the �gains received preferential treatment as early as 1918). At various times, these treatments have taken the form of special tax rates; special definitions; different asset holding �unmarried individuals who paid over half the cost of maintaining a home for a qualifying person (e.g., a child or parent), or for certain married individuals who had lived apart �special deduction in computing adjusted gross income was allowed for 1982-1986 for two-earner couples filing jointly. This deduction was initially 5 percent of the lesser of �income-splitting described above. Starting with 1954, the full benefits of income-splitting allowed married couples filing jointly (i.e., the same tax rates and taxable income �  Problems,1961, and The Federal Tax System: Facts and Problems,1964); Statistics of Income Part I (in particular, the historical synopses of laws included as appendices in the FMh� Committee on Taxation for subsequent years, as well as reports, such as Overview of the Federal Tax System for 1990, 1991, and 1994,Committee on Ways and Means, P�� (based, in part, on Tax Foundation, Facts and Figures on Government Finance, 1988-89 edition, 1988); Pechman, Joseph A., Federal Tax Policy,fifth edition, The Brookings S��w[39] For 2006, the phaseout of the personal exemption was reduced by one-third (to a minimum of $1,100 per exemption). [30,39] 3,300 [30,39] 6,600[Amounts are in dollars]�qualified retirement plans (starting with 1974). In addition, Table 23 excludes the taxes associated with the preferential treatment of capital gains, starting with 1922 (although certain �for married couples filing jointly. (To simplify the Table 23 presentation for these more recent years, only the lowest and highest tax rates for married persons filing jointly are �(or net income) size  brackets. The lowest and highest tax rate brackets shown in columns 4 and 6 in Table 23 are, therefore, the brackets for married couples filing jointly �starting with 1987, when new, lower rates and a reduced number of tax brackets began. For tax years preceding 1954, the lowest tax rate, as shown in Table 23, was either�(on all income over $4,000), and graduated rates for  surtax that ranged from 1 percent to 55 percent. In Table 23, the lowest rate for 1932 is, therefore, shown as 4 percent �6-percent surtax rate. Therefore, the lowest rate shown in Table 23 for 1941 is 10 percent, the sum of these two tax rates. The highest rate is the sum of the 4-percent normal �taxable income amounts, as shown in Table 23, are not comparable for all years, and the amounts described as for statutory taxable income for tax years preceding �the tax rate on any remaining taxable income above the phaseout range returned to 28 percent (see also footnote 35). As Table 23 shows, beginning with 1991, this phaseout was 5with 1993, the higher of which is shown in Table 23. �covered by the phaseout range remained 28 percent. Therefore, the top taxable income and top tax bracket rate shown in Table 23 for 1988-1990 do not take into account the [31] 15,650 [31] 349,700 [31] 16,050 [31] 357,700x[40] For 2008, the phaseout of the personal exemption was reduced by two-thirds (to a minimum of $2,333 per exemption). [30,39] 3,400 [30,40] 3,500 [30,39] 6,800 [30,40] 7,000 Tax rates for regular taxMarried couplesSingle personsTax rate [2] (percent)Taxable income under [3]Taxable income over [3]�[2] Tax rates shown in this Table 23 for the  regular income tax, i.e., for  normal tax and  surtax, applicable to U.S. citizens and residents. Therefore, the rates exclude provisions [30,40] 3,650 [30,41] 3,700 [30,41] 3,800 [30,40] 7,300 [30,41] 7,400 [30,41] 7,600 [30,41] 3,650 [30,41] 7,300 [31] 16,700 [31] 16,750 [31] 17,000 [31] 372,950 [31] 373,650 [31] 379,150 [31] 388,350 [31] 17,400P[41] Starting with 2010, the phaseout of the personal exemption was eliminated. [30,32] 3,900 [30,32] 3,950 [30,32] 4,000 [30,32] 8,000 [30,32] 7,900 [30,32] 7,800 [31] 17,850 [31] 18,150 [31] 18,550 [31] 450,000 [31] 457,600 [31] 466,950�[42] Starting with 2013, the tax rates do not reflect an additional 3.8 percent tax on net investment income for taxpayers with "modified" adjusted gross income above $250,000. [42] 39.6�Table 23. U.S. Individual Income Tax: Personal Exemptions and Lowest and Highest Bracket Tax Rates, and Tax Base for Regular Tax, Tax Years 1913 2018 [31] 464,850 [31] 18,450 [30,32] 4,050 [30,32] 8,010 [31] 18,650 [31] 19,050 [31] 470,700 [31] 600,000 [42] 37.0�[43] Starting with 2018, the personal exemption was suspended. Taxpayers could not claim a personal exemption deduction fro themselves, their spouses, or their dependents. < [43] N/A�R6= lCBH� Q�k[Ad4l�s�|{,��4��"�9O�� =(��.���� ���y����� zJ��ps��Q��7�������x�C���ccc�� �PK!�[Content_Types].xmlN�0EH�-J@%ǎǢ|�$زULTB� l,�3;r�ØJB+$�G]7O٭Vȉ�<&J� �&M�5BNe� tY�>?�#�!�mfKx=[Ԃu}ˆ� ~umoLz^W/�}ةLo�;9��iwk/_tV[�,ac߬�56��Yv��Y�p�1ϡAz 9ۮ�7ެe� �.�"Zk1~EȰ� RӔ/x$(� �:7vʗsS�j{"bF^x^xz��?>~,ɸ�7Gg_zy5^|�?}V �I�>OQ>�19ٵ<Ÿ�8ߊa�G@tOE�*\ʻ/ yToN:�"1Q(v;� y�4<�$jbRa|PŻ�ǴI Y3wJG�8b�2�(<& QHT^w�/B(`Z!9�4[Mc˴j`jG7;Q]o� YC�5*CocU 9� I�Q/ RV+`�%�*;æWѼ�9/#~7qZ��$*cߓ�rUng�N>%OO�i� Dh[BvoLJƌB6�>p&�>w O]�>.ɲ,�5,�<ؾt�&9 Ԕ�EЇIIqhJ#f6k�AS&2�D)p�3ӕ�5teO`j�vzEOG�)9cshger-# ~fu-ԙՍh&�9܊-� 6� AлY3hX�"M$#Fz6�#b.w*lyhĭɾ̮]nR3+=�,)'Kak�.zi� X �8Ka6!_ �5[� M܆<� kW� Ds/Z/j@&8�?&5- C⫲K3Zw�1K|D�!`~J0A?Uֶy�&�,Xg�1K#[y$[BTV)bBRv�Vt=낕@[\׶Dž8d�4~_@`rx \kp*O6�9�mY&ԧ HE]HKN!Vj�%�2BƣJԊ="� u\ӵC�&Y0>g4�&�oN)j rihr�"VTU,koy#ŬjQJ�pRk3܎Ws;�!J��T~u �"֠ۀW_� Nq֙4)ڬuZˋ�w��֒TvќXHegvtm��,{2Da*�2�0V=Co��OQ2�'@C8D.IrG[Ȥiࠆ)d�͛|�?&f9>b|w�#�#�(ɇ"C� *_p=ce΂aenv*Wm�{varAˇ��$IDpKs��6�* ʢG�0egAnlCYt֏$Ysă)��2|FS` uz�'Xr*󠍒F`Bi� m/Ҷj9Xrmox86tFo˜ b`>A��SDb���PK! ѐ'theme/theme/_rels/themeManager.xml.relsM �0wooӺ�&݈Э�5 6?$Q �,.aic2�1h�:qm@RN;d`o7�gK(M&$R(.1r'JЊT�8V�"AȻHu}�|�$b{�P�8g/]QAsم(#L[��PK-!�[Content_Types].xmlPK-!֧�6 0_rels/.relsPK-!ky���theme/theme/themeManager.xmlPK-!��A �theme/theme/theme1.xmlPK-! ѐ'� theme/theme/_rels/themeManager.xml.relsPK]� ���� ZO�� 4� �4����$'  dMbP?_*+�%�����&�?'�?(�?)�?M�Snagit 2020� C� odXXLetter����DINU"� ��SMTJ��"aXX�?�?�&�U} 9E} �F} �E} $ F f@ �  ?@ ?@ ?@ ?@ ?@ ?@ ?@ ?@ ?@ ?@ ?@ ?@ ?@ ?@?@?@?@?@?@?@?@?@?@?@?@?@?@?@?@?@� |?�}}}}}}}� ~�~~~~~~~� re� i� �� �� ����s���� �h�� �d�s� u� u� uf� u� u� u� xE�svvvvvvyE�twwwwwwzEG�0H�?H@H@H@H@H@I@�M@Qp@Q@@� Qg�\�?Q@\@R�A� O@Sp@S@@� Sg� ]�?S@]@T�A� N@Up@U@@� Ug� ^�?U@^@V�A� N@Up@U@@� Ug� ^@U@^.@V�>A�6 N@U@@U@@Ui@^@U@@^P@V�>A�6 N@U@@U@@Ui@^@U@@^@S@V�.A�6N@U@@U@@Ui@^@U@@^@R@V�.A�6N@U@@U@@Ui@^@U@@^@R@V�.A�N@U@@� U��$Uy@^@U@@^@R@V�.A�N@U@@� U��$Uy@^@U@@^M@VjA�N @U@@� U�~ Uy@� ^]~ U@@� ^I~ VjA�N@U@@U@Uy@� ^J�U@@^G@V�A�N@Up@UX@Uy@� _K�U@@^9@Vj@�N@Up@UX@Uy@� _K�U@@^9@Vj@�N@Up@UX@Uy@� _K�U@@^9@Vj@�N @Up@UX@Uy@� _L�U@@^9@Vj@�N$@Up@UX@Uy@� _M�U@@^8@Vj@�N(@Up@UX@Uy@� _L�U@@^9@Vj@�N,@Up@UX@Uy@� _L�U@@^9@Vj@�6N0@U@@U@Uy@^@U@@^O@V�.A�6N4@U@@U@Uy@^@U@@^O@V�.A�N8@U@@U@Uy@� ^N�U@@^O@V�.A�N<@U@@U@Uy@� ^N�U@@^O@V�.A�N@@U@@U@Uy@� ^N�U@@^S@V�SA�D l&&HBv>LLLL::::LLjLLLLLLLL::LL ?@! ?@" ?@# ?@$ ?@% ?@& ?@' ?@( ?@) ?@* ?@+ ?@, ?@- ?@. ?@/ ?@0?@1?@2?@3?@4?@5?@6?@7?@8?@9?@:?@;?@<?@=?@>?@??@� ND@U@@U@Uy@� ^N� U@@^S@V�SA�!NH@U@@U@Uy@� !^N�!U@@^S@V�SA�"NL@U@@U@Uy@� "^N�"U@@^S@V�SA�#NP@U@U@@Uy@� #^O~ #U@@� #^P~ #V�SA�$NT@Up@Up@Uy@� $^R�$U@@^@T@V�SA�%NX@U@@U@Uu@� %^Q�%U@@^V@VjA�&N\@U@@U@Uu@� &^Q�&U@@^V@VjA�'N`@W@@� 'U�� 'US�'^7@U@@� '^U~ 'VjA� 'JE �(Nd@W@@� (U�� (US�(^7@U@@� (^U~ (VjA�)Nh@U@@U@@U@@� )^W~ )U@@� )`Z~ )VjA�*Nl@U@@U@@U@@� *^W~ *U@@� *`Z~ *VjA�+Np@X@� +UT~ +U@� +^X~ +U@@� +`_~ +VjA� +F��,Nt@X@� ,UT~ ,U@� ,^X~ ,U@@� ,`_~ ,VjA�-Nx@X@� -UT~ -U@� -^Y~ -U@@� -``~ -VjA�.N|@X@� .UT~ .U@.^ffffff4@~ .U@@� .^V~ .VjA�/N@X@� /UT�/U@^X@U@@� /^\~ /VjA�0N@X@� 0UT�0U@^X@U@@� 0^\~ 0VjA�1N@X@� 1UT�1U@^4@U@@� 1^[~ 1VjA�2N@X@� 2UT�2U@^4@U@@� 2^[~ 2VjA�3N@X@� 3UT�3U@^4@U@@� 3^[~ 3VjA�4N@X@� 4UT�4U@^4@U@@� 4^[~ 4VjA�5N@X@� 5UT�5U@^4@U@@� 5^[~ 5VjA�6N@X@� 6UT�6U@^4@U@@� 6^[~ 6VjA�7N@X@� 7UT�7U@^4@U@@� 7^[~ 7VjA�8N@X@� 8UT�8U@^4@U@@� 8^[~ 8VjA�9N@X@� 9UT�9U@^4@U@@� 9^[~ 9VjA�:N@X@� :UT�:U@^4@U@@� :^[~ :VjA�;N@X@� ;UT�$;U@^0@U@@^@S@VjA�<N@X@� <UT�$<U@^,@U@@^Q@VjA�=N@X@� =UT�$=U@^,@U@@^Q@VjA�>N@X@� >UT�$>U@^,@U@@^Q@VjA�?N@X@� ?UT�?U@^,@U@@� ?`�~ ?VjA�D� lLLLZLLLrdZZxjjn\\\\\\\\\\\\LLLL@ ?@A ?@B ?@C ?@D ?@E ?@F ?@G ?@H ?@I ?@J ?@K ?@L ?@M ?@N ?@O ?@P ?@Q ?@R ?@S ?@T ?@U ?@V ?@W ?@X ?@Y ?@Z ?@[ ?@\ ?@] ?@^ ?@_ ?@�@NĞ@X@� @UT�@U@^,@U@@� @P�~ @VjA�ANȞ@X@� AU��AU@^,@U@@� A`�~ AVjA�BN̞@X@� BU��BU@^,@U@@� B^�~ BVjA�CNО@Xp@� CU��CUp@^,@U@@� C^�~ CVjA�DNԞ@Xp@� DU��DUp@^,@U@@� D^�~ DVjA�EN؞@Xp@� EU�~ EUp@� E^�~ EU@@� E^�~ EVjA~ FNܞ@� FY^� FU�� FUa�F^,@U@@� F^�~ FVjA�GN@Zp@� GU�� GUb�G^,@U@@� G^�~ GVjA�HN@Zp@� HU�� HUb� H^�� HU�� H^�~ HV�A�IN@Zp@� IU�� IUb� I^�� IU�� I^�~ IV�A�JN@X@@� JU�~ JU@@� J^�� JU�� J^�~ JV@K A�KN@X@@� KU�~ KU@@� K^�� KU�� K^�~ KV@K AK K�LN@X@@� LU�~ LU@@� L^�� LU�� L^�~ LV@K A�MN@X@@� MU�~ MU@@� M^�� MU��M^I@V@�NN@X@@� NU�~ NU@@� N^�� NU��N^I@V@� NEK �ON@X@@� OU�~ OU@@� O^�� OU��O^I@V�AOL�PN@[@@� PU�� PU�� P^�� PU�~ P^I@� PVxPK�QN@[@� QU�� QU�� Q^�� QU�~ Q^I@� QVy~ RN @� RU�� RU�� RU�~ R^&@� RU�~ R^@C@� RVz~ SN@� SU�� SU�� SU�� S^�� SU� S^�� SV~ TN@� TU�� TU�� TU�� T^�� TU� T^�� TV~ UN@� UU�� UU�� UU�� U^�� UU�� U^�� UV�~ VN@� VU�� VU�� VU�~ V^.@� VU�~ V^?@� VV�~ WN @� WU�� WU�� WU�~ W^.@� WU�~ W^?@� WV�~ XN$@� XU�� XU�� XU�~ X^.@� XU�~ X^@� XV�~ YN(@� YU�� YU�� YU�~ Y^.@� YU�~ Y^@� YV�~ ZN,@� ZU�� ZU�� ZU�~ Z^.@� ZU�~ Z^@� ZV�~ [N0@� [U�� [U�� [U�~ [^.@� [U�~ [^@� [V�~ \N4@� \U�� \U�� \U�~ \^.@� \U�~ \^@� \V~~ ]N8@� ]U�� ]U�� ]U�~ ]^.@� ]U�~ ]^@� ]V}~ ^N<@� ^U�� ^U�� ^U�~ ^^.@� ^U�~ ^^@� ^V|~ _N@@� _U�� _U�� _U�� _^�� _U�� _^�� _V{�D�l\\\\\jjdjjjtjdrntjppppppppppppp`?@a?@b?@c?@d?@e?@f?@g?@h?@i?@j?@k?@l?@m?@n?@o?@p?@q?@r?�Ds��Dt��Du��Dv��Dw��Dx��Dy��Dz��D{��D|��D}��D~��D��D~ `ND@� `U�� `U�� `U�� `^�� `U�� `^�� `Vv`E~ aNH@� aU�� aU�� aU�~ a^$@� aU�~ a^(@� aVwa K~ bNL@� bU�� bU�� bU�~ b^$@� bU�~ b^A@� bV�~ cNP@� cU�� cU�� cU�~ c^$@� cU�~ c^A@� cVu� cF~ dNT@� dU�� dU�� dU�~ d^$@� dU�~ d^A@� dVt~ eNX@� eU� eU� eU~ e^$@� eU�~ e^A@� eV�~ fN\@� fU� fU� fU~ f^$@� fU~ f^A@� fV~ gN`@� gU� gU� gU~ g^$@� gU~ g^A@� gV~ hNd@� hU � hU#� hU ~ h^$@� hU(~ h^A@� hV+~ iNh@� iU&� iU'� iU&~ i^$@� iU)~ i^A@� iV,~ jal@� jb!� jb$� jb!~ jc$@� jb*~ jcA@� jd-~ kep@� kU"� kU%� kU"~ k^$@� kU/~ k^A@� kV.~ lft@� lU1� lU6� lU1~ l^$@� lU7� l^>� lV:~ mfx@� mU2� mU5� mU2~ m^$@� mU8� m^>� mV;~ nm|@� nb3� nb4� nb3~ nc$@� nnA� no>� np@~ ol@� obB� obC� obB~ o^$@� oU9� o^>� oV<~ pk@� pbB� pbC� pbB~ pc$@� pbD� pc>� pdF~ qg@� qhJ� qhJ� qhJ~ qi$@� qhE� qiH� qjG� rCjrC� s��s�������� t��t�������� u��u�������� v��v�������� wq�wqqqqqqq� x{��x{{{{{{{� y{��y{{{{{{{� z{�z{{{{{{{� {{�{{{{{{{{� |{�|{{{{{{{� }{�}{{{{{{{� ~{�~{{{{{{{� {��{{{{{{{�D� lzzp~pppppppppppppp&&&&&&&&&&&&��D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D� { �{{{{{{{� �{!��{{{{{{{� �{"��{{{{{{{� �{��{{{{{{{� �{#��{{{{{{{� �{$��{{{{{{{� �{��{{{{{{{� �{%��{{{{{{{� �{���{{{{{{{� �{&��{{{{{{{� �{���{{{{{{{� �{'��{{{{{{{� �{(��{{{{{{{� �{)��{{{{{{{� �{���{{{{{{{� �{���{{{{{{{� �{*��{{{{{{{� �{��{{{{{{{� �{���{{{{{{{� �{+��{{{{{{{� �{,��{{{{{{{� �{ ��{{{{{{{� �{-��{{{{{{{� �{.��{{{{{{{� �{/��{{{{{{{� �{ ��{{{{{{{� �{1��{{{{{{{� �{0��{{{{{{{� �q2��qqqqqqq� �{���{{{{{{{� �{���{{{{{{{� �{ ��{{{{{{{�D@l&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D� �{3��{{{{{{{� �{4��{{{{{{{� �{5��{{{{{{{� �qk��qqqqqqq� �ql��qqqqqqq� �q7��qqqqqqq� �{6��{{{{{{{� �q��qqqqqqq� �{8��{{{{{{{� �{9��{{{{{{{� �q��qqqqqqq� �{:��{{{{{{{� �{���{{{{{{{� �q��qqqqqqq� �{;��{{{{{{{� �q���qqqqqqq� �{���{{{{{{{� �q=��qqqqqqq� �{<��{{{{{{{� �qn��qqqqqqq� �q>��qqqqqqq� �{?��{{{{{{{� �q@��qqqqqqq� �qA��qqqqqqq� �{B��{{{{{{{� �{C��{{{{{{{� �qD��qqqqqqq� �{E��{{{{{{{� �{C��{{{{{{{� �qo��qqqqqqq� �qp��qqqqqqq� �q���qqqqqqq�D@l&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D� �q���qqqqqqq� �{���{{{{{{{� �qF��qqqqqqq� �{G��{{{{{{{� �qH��qqqqqqq� �{G��{{{{{{{� �qq��qqqqqqq� �q��qqqqqqq� �q��qqqqqqq� �{��{{{{{{{� �qr��qqqqqqq� �q��qqqqqqq� �{��{{{{{{{� �q��qqqqqqq� �{���{{{{{{{� �qm��qqqqqqq� �q���qqqqqqq� �{���{{{{{{{� �q��qqqqqqq� �q��qqqqqqq� �{��{{{{{{{� �qs��qqqqqqq� �q��qqqqqqq� �{ ��{{{{{{{� �{ ��{{{{{{{� �{ ��{{{{{{{� �{ ��{{{{{{{� �{ ��{{{{{{{� �q��qqqqqqq� �{ ��{{{{{{{� �{���{{{{{{{� �{ ��{{{{{{{�D@l&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D���D��@��@��@��@��@��@�?@�?@�?@�?@� �{��{{{{{{{� �{c��{{{{{{{� �q��qqqqqqq� �{��{{{{{{{� �q��qqqqqqq� �{��{{{{{{{� �{���{{{{{{{� �q��qqqqqqq� �q��qqqqqqq� �q��qqqqqqq� �q0��qqqqqqq� �q=��qqqqqqq� �qI��qqqqqqq� �q���qqqqqqq� ������������ ������������� ������������� ������������� ������������� ������������� �������������C�C�D�l&&&&&&&&&&&&&&&&&&&&&?@?@?@?@?@?@?@?@?@ ?@ ?@ ?@ ?@ ?@?@?@?@?@?@?@?@?@?@?@?@?@?@?@�<0��W!�<�?!�( ��� ��8� �9 � d�E'�pG�pG������?��Text Box 9"�PK!��[Content_Types].xmlJ�0�*m�i�G]`Hm�6 Xwt?.� g��#Wi3E)�.+7 >O�N� ޑ1ˋz� �"�+R R�hB.} �/�<^�ITխ%rHK4uK~I0x�M e`|X}đ I`߽N4aG2�$R�KIZ�)�4�(M�9`ctB{m�:�f@`3n|O�,ܗr޾jxR0T �,�0@�}WBLǬ5v��PK!�>drs/shapexml.xmlUR1 }L�wF.ÆP:i�)�ʮ7൷ɥ__I� ym6�#٦6b|{IlJm|:K"�*[M`�]�0EE.�16N'KUC8vx[9_Cģ_tJkt^N/N: ʰT*^�9cq�.�1�"�*$�@"MU� ߑ[Ϻ'y�$n6�;~?GnȃQo^^�wB#j(�Qm�Ů[^zKaKan+ۈ�%7Fctpch hc bPw�P�\R_)FNn�%@럮DT�>eJ`Ѩ;ɐ[,� T� �Rx?�)� ƇM! rKiGTκ+m̡sFSMpBƞk�F׹cI��%�I2&hl�x"$RsGmq􌸳CԅэkM.'J 1ǽ1.rxj^,uLiL&Ļ�5P\P/LQ,�.r#&�wT�/� {�$b�o[@�7=G�!˜~�!�%v%�_/V@��+3Q[@^I�)[z4M n�o!4he�%D@Z&b֥���PK!k|7$�drs/downrev.xmllPn�0W�?X[b7� � �Konb'Mmhvgvfwv2ktI*|a "Mbd �¤Fr8JDS[�6!#hbXpC؏)I.9e�[ԉuI#�T\"ns�'FYl2~��.P�1g@[}gu�+Q�s�?��PK-!��[Content_Types].xmlPK-!1_a�� ._rels/.relsPK-!�>)drs/shapexml.xmlPK-!k|7$�(drs/downrev.xmlPK�y�p��`�]9`� ��< <�;�;� �: � f�E'�pG�pG������?��Text Box 82"�PK!��[Content_Types].xmlJ�0�*m�i�G]`Hm�6 Xwt?.� g��#Wi3E)�.+7 >O�N� ޑ1ˋz� �"�+R R�hB.} �/�<^�ITխ%rHK4uK~I0x�M e`|X}đ I`߽N4aG2�$R�KIZ�)�4�(M�9`ctB{m�:�f@`3n|O�,ܗr޾jxR0T �,�0@�}WBLǬ5v��PK!�)�Adrs/shapexml.xmlUn�0 }��1Pu~c˱PY�$5}H)�X_�(�<�/.7b+a�4�3�+SK�,٘3Aנ�%� �/g�?]lj;]2n�$qU+:pwc;ˤFN%Y�[k7q_kUH]�5]�*f�8�^@ifE6)&a\aۚlG?{' |4*{~�!{Y>|Dy\1�>Y�5%̋WR?�1j�?�Ճe�!g:#¾ g<9[oЏшS�0ճM>0�Ƭ��W[`)f�1Z��IË7զݩ:�4JdTpE; +�LKFL�P�D�S"Bqu0'bTr+* K�N[�*}* [‘Y@�)ٕ|/�U�!ăTީf%IRT��Q B �>hA֕�=gk }�3]�4�7�za�U+쥷r肨~ĩCSQD}x�+άW%Oj�-�Dj�u�(@-gOs1`� &y+j3VwFɚJp�.�P��7a o{@WVܿH4P�}o�ޟp <�,coqS1� ��PK!Cp�$�drs/downrev.xml\P]O�0}7�?47il R��1&|Vv[X[l�6�=JP�=w( _[Alc,"Uϔ5�'@^4�*˝~"8ǽЧK@ry_1�*Ihє3ƶF!kj IPjV�.ޥt�DA|�.{wAלD�$>p=��PK-!��[Content_Types].xmlPK-!1_a�� ._rels/.relsPK-!�)�A)drs/shapexml.xmlPK-!Cp�$�)drs/downrev.xmlPK�z��@�BAl�]:`� ��< <�AA� �; � h�E'�pG�pG������?��Text Box 195"�PK!��[Content_Types].xmlJ�0�*m�i�G]`Hm�6 Xwt?.� g��#Wi3E)�.+7 >O�N� ޑ1ˋz� �"�+R R�hB.} �/�<^�ITխ%rHK4uK~I0x�M e`|X}đ I`߽N4aG2�$R�KIZ�)�4�(M�9`ctB{m�:�f@`3n|O�,ܗr޾jxR0T �,�0@�}WBLǬ5v��PK!$�@drs/shapexml.xmlUMo�0 ��toxu�u]�],�`l9*Kc~$-^rH(z|⣘MJX'�.4LTR/ x{2y�(EOX�Q�. \وܩFoml v9�,�U�4I�*�oO_kUHjkhFM�.āpf�$�${m�5i:d�6)`F�CFoY|dw3{�7GXxuҚs�+юz5fuY&+�0N8ТZx}56d|coЁ�Lz)�B� 5�5� 襸X㆔ �9ju�3�1Z�� YË7զv^dH:sE;='i( T��di� ߅9�#[QpMX�9O5:tJ�?B�0lkGf^Xd[qB��$�7]ۃT *)�ҩby&q�VYJv-tw_� M�9N�8 \�=g/�� -q~J�8;�*H��GzU�$(VދDF`j(@-'OslA0Lo|GeJgj/ g��\>mɗya)!paRTgZZ5 �8BNw)!��.~#懎��IN�0z��PK-!��[Content_Types].xmlPK-!1_a�� ._rels/.relsPK-!$�@)drs/shapexml.xmlPK-!BK&�+drs/downrev.xmlPK�~���0`�];`� ��< <<;�;� �< � h�E'�pG�pG������?��Text Box 396"�PK!��[Content_Types].xmlJ�0�*m�i�G]`Hm�6 Xwt?.� g��#Wi3E)�.+7 >O�N� ޑ1ˋz� �"�+R R�hB.} �/�<^�ITխ%rHK4uK~I0x�M e`|X}đ I`߽N4aG2�$R�KIZ�)�4�(M�9`ctB{m�:�f@`3n|O�,ܗr޾jxR0T �,�0@�}WBLǬ5v��PK!e�@drs/shapexml.xmlUR�0}L�Awc Bt�rA\Iү�*�)/~Wٳ�/.W� v\ e+Wk;+P�`U\� /ǟ?]j?[͝a�7J9eY檅p�:eQ�8Bĥe%&+, WPR�&i䘱]+cEjkT93_dāD>ʥӌϊ~�ڎ�>۲2�4Aa豹�w=vo<�0 ;]D w"U4�>0b�=� Ń� ,G���,�+T�9(t?\�6�mѭ�+ySe�zN�0kM�?]�%:fj|{(%5POyY+0O9Q�eBOSf0"d�)w0%A@&,~H9ڻ wjc4PL9a‰#�:*/nK9I�5D�&�^F�i|� q{|5�!N� x%n�1[|n�4Jx鼞ͱtL�6PƜPnQL�r#9WV�/T�?}S$�6*��TisOL Fh~�3^R�&,1|pF�lzmX�'j^�ڊT^y &uOLm�y� y��`�"`[&bKb���PK!� !�drs/downrev.xmll_O�0M��5MZ)I�Vv[X[l�6w(AzϹӞZ:_ZàߣIYQv�n� tr}5�#a�:��?� ��#B|VH}AOYyD8`HLh^{9/d[4ϭx}CbӺ�4�'no#DAᲬ�;^�w���PK-!��[Content_Types].xmlPK-!1_a�� ._rels/.relsPK-!e�@)drs/shapexml.xmlPK-!� !�*drs/downrev.xmlPK�x�p��`�]<`< ��< <>�@dd��A �������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������}}~~��ssttuuvvww||����xxyyzz{{�7gg����D ZO�� JP  dMbP?_*+�%�����&�?'�?(�?)�?�"���?�?�&�U>�@���7gg����D ZO�� Q  dMbP?_*+�%�����&�?'�?(�?)�?�"���?�?�&�U>�@���7gg����D ��� ��� ������ !"���$�������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������DocumentLibraryFormDocumentLibraryFormDocumentLibraryForm This value indicates the number of saves or revisions. The application is responsible for updating this value after each revision. metaAttributes"/>� Oh+'0�HPl� � � ���Dorothy L WallaceCesarano James AMicrosoft Excel@�"E@��@� ՜.+,0  PXx ��� � ��Statistics of Income Sheet1Sheet2Sheet3Sheet1!Print_Area  Worksheets Named Ranges� ���� �F Microsoft Excel 2003 WorksheetBiff8Excel.Sheet.8�9q