Vermont H 621: An act relating to the certification of collective bargaining representatives

Bill Text

BILL AS INTRODUCED H.621
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VT LEG #386362 v.1
H.621 1
Introduced by Representatives Waszazak of Barre City, Yacovone of 2
Morristown, and Bluemle of Burlington 3
Referred to Committee on 4
Date: 5
Subject: Taxation; income tax; personal income tax; tax brackets 6
Statement of purpose of bill as introduced: This bill proposes to create two 7
new personal income tax brackets. 8
An act relating to personal income tax brackets 9
It is hereby enacted by the General Assembly of the State of Vermont: 10
Sec. 1. 32 V.S.A. § 5822 is amended to read: 11
§ 5822. TAX ON INCOME OF INDIVIDUALS, ESTATES, AND TRUSTS 12
(a) A tax is imposed for each taxable year upon the taxable income earned 13
or received in that year by every individual, estate, and trust, subject to income 14
taxation under the laws of the United States, in an amount determined by the 15
following tables, and adjusted as required under this section: 16
(1) Married individuals filing joint returns and surviving spouses: 17
If taxable income is: The tax is: 18
Not over $64,600.00 $84,700.00 3.35% of taxable income 19
Over $64,600.00 $84,700.00 but $2,164.00 $2,837.00 plus 6.6% of the 20

BILL AS INTRODUCED H.621
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VT LEG #386362 v.1
not over $156,150.00 $204,750.00 amount of taxable income over 1
$64,600.00 $84,700.00 2
Over $156,150.00 $204,750.00 but $8,206.00 $10,761.00 plus 7.6% of 3
not over $237,950.00 $312,050.00 the amount of taxable income over 4
$156,150.00 $204,750.00 5
Over $237,950.00 $312,050.00 but $14,423.00 $18,916.00 6
not over $500,000.00 plus 8.75% of the amount of taxable 7
income over $237,950.00 8
$312,050.00 9
Over $500,000.00 but not over $35,361.00 plus 11.75% of the 10
$1,000,000.00 amount of taxable income over 11
$500,000.00 12
Over $1,000,000.00 $94,111.00 plus 13.75% of the 13
amount of taxable income over 14
$1,000,000.00 15
(2) Heads of households: 16
If taxable income is: The tax is: 17
Not over $51,850.00 $68,000.00 3.35% of taxable income 18
Over $51,850.00 $68,000.00 but $1,737.00 $2,278.00 plus 6.6% of the 19
not over $133,850.00 $175,500.00 amount of taxable income over 20
$51,850.00 $64,200.00 21

BILL AS INTRODUCED H.621
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VT LEG #386362 v.1
Over $133,850.00 $175,500.00 but $7,149.00 $9,373.00 plus 7.60% of 1
not over $216,700.00 $284,150.00 the amount of taxable income over 2
$133,850.00 $175,500.00 3
Over $216,700.00 $284,150.00 $13,446.00 $17,630.00 plus 8.75% of 4
but not over $455,300.00 the amount of taxable income over 5
$216,700.00 $284,150.00 6
Over $455,300.00 but not over $32,606.00 plus 11.75% of the 7
$910,600.00 amount of taxable income over 8
$455,300.00 9
Over $910,600.00 $86,103.00 plus 13.75% of the 10
amount of taxable income over 11
$910,600.00 12
(3) Unmarried individuals (other than surviving spouse or head of 13
household): 14
If taxable income is: The tax is: 15
Not over $38,700.00 $50,750.00 3.35% of taxable income 16
Over $38,700.00 $50,750.00 but $1,296.00 $1,700.00 plus 6.6% of the 17
not over $93,700.00 $122,850.00 amount of taxable income over 18
$38,700.00 $50,750.00 19
Over $93,700.00 $122,850.00 but $4,926.00 $6,459.00 plus 7.6% of the 20
not over $195,450.00 $256,300.00 amount of taxable income over 21

BILL AS INTRODUCED H.621
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VT LEG #386362 v.1
$93,700.00 $122,850.00 1
Over $195,450.00 $256,300.00 but $12,659.00 $16,601.00 plus 8.75% of 2
not over $410,650.00 the amount of taxable income over 3
$195,450.00 $256,300.00 4
Over $410,650.00 but not over $30,108.00 plus 11.75% of the 5
$821,350.00 amount of taxable income over 6
$410,650.00 7
Over $821,350.00 $78,362.00 plus 13.75% of the 8
amount of taxable income over 9
$821,350.00 10
(4) Married individuals filing separate returns: 11
If taxable income is: The tax is: 12
Not over $32,300.00 $42,350.00 3.35% of taxable income 13
Over $32,300.00 $42,350.00 but $1,082.00 $1,419.00 plus 6.6% of the 14
not over $78,075.00 $102,375.00 amount of taxable income over 15
$32,300.00 $42,350.00 16
Over $78,075.00 $102,375.00 but $4,103.00 $5,380.00 plus 7.6% of the 17
not over $118,975.00 $156,025.00 amount of taxable income over 18
$78,075.00 $102,375.00 19
Over $118,975.00 $156,025.00 but $7,212.00 $9,458.00 plus 8.75% of 20
not over $250,000.00 the amount of taxable income over 21

BILL AS INTRODUCED H.621
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VT LEG #386362 v.1
$118,975.00 $156,025.00 1
Over $250,000.00 but not over $17,681.00 plus 11.75% of the 2
$500,000.00 amount of taxable income over 3
$250,000.00 4
Over $500,000.00 $47,056.00 plus 13.75% of the 5
amount of taxable income over 6
$500,000.00 7
(5) Estates and trusts: 8
If taxable income is: The tax is: 9
$2,600.00 $3,400.00 or less 3.35% of taxable income 10
Over $2,600.00 $3,400.00 but $87.00 $114.00 plus 6.6% of the 11
not over $6,100.00 $8,000.00 amount of taxable income over 12
$2,600.00 $3,400.00 13
Over $6,100.00 $8,000.00 but $318.00 $418.00 plus 7.6% of the 14
not over $9,350.00 $12,250.00 amount of taxable income over 15
$6,100.00