For single persons, heads of families, and married persons filing separate returns:

2%       First $500 of taxable income

4%       Next $2,500 of taxable income

5%       All taxable income over $3,000

For married persons filing a joint return:

2%       First $1,000 of taxable income

4%       Next $5,000 of taxable income

5%       All taxable income over $6,000