$27,052.50, plus 28% of the excess over $131,200. Over $212,500 but not over $416,700 $49,816.50, plus 33% of the excess over $212,500. Over $416,700 but not over $444,550 $117,202.50, plus 35% of the excess over $416,700. Over $444,550 but not over $1,000,000 $126,950, plus 39.6% of the excess over $444,550. Over $1,000,000 but not over $10,000,000 $346,908, plus 45% of the excess over $1,000,000. Over $10,000,000 but not over $20,000,000 $4,396,908, plus 46% of the excess over $10,000,000. Over $20,000,000 but not over $100,000,000 $8,996,908, plus 47% of the excess over $20,000,000. Over $100,000,000 but not over $1,000,000,000 $46,596,908, plus 48% of the excess over $100,000,000. Over $1,000,000,000 $478,596,908, plus 49% of the excess over $1,000,000,000. (3) Unmarried individuals (other than surviving spouses and heads of households) The table contained in subsection (c) of section 1 of such Code is amended to read as follows: If taxable income is: The tax is: Not over $9,325 10% of taxable income. Over $9,325 but not over $37,950 $932.50, plus 15% of the excess over $9,325. Over $37,950 but not over $91,900 $5,226.25, plus 25% of the excess over $37,950. Over $91,900 but not over $191,650 $18,713.75, plus 28% of the excess over $91,900. Over $191,650 but not over $416,700 $46,643.75, plus 33% of the excess over $191,650. Over $416,700 but not over $418,400 $120,910.25, plus 35% of the excess over $416,700. Over $418,400 but not over $1,000,000 $121,505.25, plus 39.6% of the excess over $418,400. Over $1,000,000 but not over $10,000,000 $351,819, plus 45% of the excess over $1,000,000. Over $10,000,000 but not over $20,000,000 $4,401,819, plus 46% of the excess over $10,000,000. Over $20,000,000 but not over $100,000,000 $9,001,819, plus 47% of the excess over $20,000,000. Over $100,000,000 but not over $1,000,000,000 $46,601,819, plus 48% of the excess over $100,000,000. Over $1,000,000,000 $478,601,819, plus 49% of the excess over $1,000,000,000. (4) Married individuals filing separate returns The table