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 contained in subsection (d) 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 $76,550 $5,226.25, plus 25% of the excess over $37,950. Over $76,550 but not over $116,675 $14,876.75, plus 28% of the excess over $76,550. Over $116,675 but not over $208,350 $26,111.25, plus 33% of the excess over $116,675. Over $208,350 but not over $235,350 $56,364, plus 35% of the excess over $208,350 Over $235,350 but not over $500,000 $65,814, plus 39.6% of the excess over $235,350. Over $500,000 but not over $5,000,000 $170,615, plus 45% of the excess over $500,000. Over $5,000,000 but not over $10,000,000 $2,195,615, plus 46% of the excess over $5,000,000. Over $10,000,000 but not over $50,000,000 $4,495,615, plus 47% of the excess over $10,000,000. Over $50,000,000 but not over $500,000,000 $23,295,615, plus 48% of the excess over $50,000,000. Over $500,000,000 $239,295,615, plus 49% of the excess over $500,000,000. (5) Inflation adjustment Subsection (f) of section 1 of such Code is amended by adding at the end the following new paragraph: (9) Special rule for taxable years beginning after 2017 In prescribing the tables under paragraph (1) which apply with respect to taxable years beginning in a calendar year after 2017, the cost-of-living adjustment under paragraph (3) shall be determined by substituting 2016 for 1992 in subparagraph (B) thereof. . (6) Conforming amendment Section 1 of such Code is amended by striking subsection (i). (b) Recapture of lower capital gains rates for individuals subject to added rate brackets (1) In general Section 1 of such Code is amended by adding at the end