I 11000. Short title, etc (a) Short title This title may be cited as the Tax Cuts and Jobs Act . (b) Amendment of 1986 code Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. A Individual tax reform I Tax rate reform 11001. Modification of rates (a) In general Section 1 is amended by adding at the end the following new subsection: (j) Modifications for taxable years 2018 through 2025 (1) In general In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026— (A) subsection (i) shall not apply, and (B) this section (other than subsection (i)) shall be applied as provided in paragraphs (2) through (7). (2) Rate tables (A) Married individuals filing joint returns and surviving spouses The following table shall be applied in lieu of the table contained in subsection (a): If taxable income is: The tax is: Not over $19,050 10% of taxable income. Over $19,050 but not over $77,400 $1,905, plus 12% of the excess over $19,050. Over $77,400 but not over $140,000 $8,907, plus 22% of the excess over $77,400. Over $140,000 but not over $320,000 $22,679, plus 24% of the excess over $140,000. Over $320,000 but not over $400,000 $65,879, plus 32% of the excess over $320,000. Over $400,000 but not over $1,000,000 $91,479, plus 35% of the excess over $400,000. Over $1,000,000 $301,479 plus 38.5% of the excess over $1,000,000. (B) Heads of households The following table shall be applied in lieu of the table contained in subsection (b): If taxable income is: The tax is: Not over $13,600 10% of taxable income. Over $13,600 but not over $51,800 $1,360, plus 12% of the excess over $13,600. Over $51,800 but not over $70,000 $5,944, plus 22% of the excess over $51,800. Over $70,000 but not over $160,000 $9,948, plus 24% of the excess over $70,000. Over $160,000 but not over