Schedule 1, part D, table 1 is replaced by the following:
Table 1
| Row | ESCT rate threshold amount | Tax rate |
|---|
| 1 | $0 – $16,800 | 0.105 |
| 2 | $16,801 – $57,600 | 0.175 |
| 3 | $57,601 – $84,000 | 0.300 |
| 4 | $84,001 upwards | 0.330 |
| How to use this table:Find the range in the second column for the last dollar of the amount of salary or wages under section RD 69(1), and apply the relevant rate in the third column. |