imposed on unmarried individuals, other than surviv-
ing spouses and heads of households) is amended by
striking the item beginning ‘‘Over $47,050’’ and in-
serting the following new items:
‘‘Over 
$47,050 
but 
not 
over
$70,000.
$10,645.50, plus 31% of the excess
over $47,050.
‘‘Over $70,000 ...............................
$17,760, plus 36% of the excess over
$70,000.’’
(4) MARRIED INDIVIDUALS FILING SEPARATE
RETURNS.—Subsection (d) of section 1 (relating to
tax imposed on married individuals filing separate
returns) is amended by striking the item beginning
‘‘Over $39,200’’ and inserting the following new
items:
‘‘Over 
$39,200 
but 
not 
over
$50,000.
$8,866.75, plus 31% of the excess
over $39,200.
‘‘Over $50,000 ...............................
$12,214.75, plus 36% of the excess
over $50,000.’’
(5) ESTATES AND TRUSTS.—Subsection (e) of
section 1 (relating to tax imposed on estates and
trusts) is amended by striking the item beginning
‘‘Over $9,900’’ and inserting the following new
items:
‘‘Over 
$9,900 
but 
not 
over
$12,600.
$2,343, plus 31% of the excess over
$9,900.
‘‘Over $12,600 ...............................
$3,180, plus 36% of the excess over
$12,600.’’
(b) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1993.
SEC. 202. SURTAX ON INDIVIDUALS WITH INCOMES OVER
$225,000.
(a) GENERAL RULE.—Subchapter A of chapter 1
(relating to determination of tax liability) is amended by
adding at the end the following new part:
‘‘PART VIII—SURTAX ON INDIVIDUALS WITH
INCOMES OVER $225,000
‘‘Sec. 59B. Surtax on section 1 tax.
‘‘Sec. 59C. Surtax on minimum tax.
‘‘Sec. 59D. Special rules.
‘‘SEC. 59B. SURTAX ON SECTION 1 TAX.
‘‘In the case of an individual who has taxable income
for the taxable year in excess of $225,000, the amount
of the tax imposed under section 1 for such taxable year
shall be increased by 15 percent of the amount which
bears the same ratio to the tax imposed under section 1
(determined without regard to this section) as—
‘‘(1) the amount by which the taxable income of
such individual for such taxable year exceeds
$225,000, bears to
‘‘(2) the total amount of such individual’s tax-
able income for such taxable year.
‘‘SEC. 59C. SURTAX ON MINIMUM TAX.
‘‘In the case of an individual who has alternative min-
imum taxable income for the taxable year in excess of
$225,000, the amount of the tentative minimum tax deter-
mined under section 55 for such taxable year shall be in-
creased by 2.5 percent of the amount by which the alter-
native minimum taxable income of such taxpayer for the
taxable year exceeds $225,000.
‘‘SEC. 59D. SPECIAL RULES.
‘‘(a) SURTAX TO APPLY TO ESTATES AND TRUSTS.—
For purposes of this part, the term ‘individual’ includes
any estate or trust taxable under section 1.
‘‘(b) TREATMENT OF MARRIED INDIVIDUALS FILING
SEPARATE RETURNS.—In the case of a married individual
(within the meaning of section 7703) filing a separate re-
turn for the taxable year, sections 59B and 59C shall be
applied by substituting ‘$112,500’ for ‘$225,000’.
‘‘(c) COORDINATION WITH OTHER PROVISIONS.—
The provisions of this part shall be applied—
‘‘(1) after the application of section 1(h), but
‘‘(2) before the application of any other provi-
sion of this title which refers to the amount of tax
imposed by section 1 or 55, as the case may be.’’
(b) CLERICAL AMENDMENT.—The table of parts for
such subchapter A is amended by adding at the end the
following new item:
‘‘Part VIII. Surtax on individuals with incomes over $225,000.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1993.
SEC. 203. INCREASE IN RATE OF CORPORATE INCOME TAX.
(a) IN GENERAL.—Subparagraph (C) of section
11(b)(1) (relating to amount of tax) is amended by strik-
ing ‘‘34 percent’’ and inserting ‘‘36 percent’’.
(b) CONFORMING AMENDMENT.—Paragraph (2) of
section 11(b) (relating to ineligibility of personal service
corporations for graduated rate) is amended by striking
‘‘34 percent’’ and inserting ‘‘36 percent’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1993.
SEC. 204. INCREASE IN RATE OF INDIVIDUAL ALTERNATIVE
MINIMUM TAX.
(a) IN GENERAL.—Subparagraph (A) of section
55(b)(1) (relating to tentative minimum tax) is amended
by striking ‘‘24 percent’’ and inserting ‘‘27 percent’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 1993.
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