Personal Federal Income Tax Rate Schedule for Year Ended December 31, 2025

Single Filing Status                              Income Bracket                         Rate

                                      $11,925                            10%

                                      $48,475                           12%

                                      $103,350                           22%

                                     $197,300                           24%

                                     $250,525                           32%

                                      $626,350                           35% 

               Over $609,350                                        37%

Married/Joint Filing Status                  Income Bracket                         Rate

                                                                             $23,850                           10%

                                                                             $96,950                           12%

                                                               $206,700                           22%                          

                                     $394,600                           24%

                                     $501,050                           32%

                                     $751,600                           35%

              Over $751,600                                         37%