<Tr> <Td> 39.6% </Td> <Td> $426,700 and up </Td> <Td> 37% </Td> <Td> $500,000 and up </Td> </Tr> <Table> Married filing jointly (2018) <Tr> <Th_colspan="2"> Under previous law </Th> <Th_colspan="2"> Under current law </Th> </Tr> <Tr> <Th> Rate </Th> <Th> Income bracket </Th> <Th> Rate </Th> <Th> Income bracket </Th> </Tr> <Tr> <Td> 10% </Td> <Td> $0--$19,050 </Td> <Td> 10% </Td> <Td> $0--$19,050 </Td> </Tr> <Tr> <Td> 15% </Td> <Td> $19,050--$77,400 </Td> <Td> 12% </Td> <Td> $19,050--$77,400 </Td> </Tr> <Tr> <Td> 25% </Td> <Td> $77,400--$156,150 </Td> <Td> 22% </Td> <Td> $77,400--$165,000 </Td> </Tr> <Tr> <Td> 28% </Td> <Td> $156,150--$237,950 </Td> <Td> 24% </Td> <Td> $165,000--$315,000 </Td> </Tr> <Tr> <Td> 33% </Td> <Td> $237,950--$424,950 </Td> <Td> 32% </Td> <Td> $315,000--$400,000 </Td> </Tr> <Tr> <Td> 35% </Td> <Td> $424,950--$480,050 </Td> <Td> 35% </Td> <Td> $400,000--$600,000 </Td> </Tr> <Tr> <Td> 39.6% </Td> <Td> $480,050 and up </Td> <Td> 37% </Td> <Td> $600,000 and up </Td> </Tr> </Table> <Tr> <Th_colspan="2"> Under previous law </Th> <Th_colspan="2"> Under current law </Th> </Tr> <Tr> <Th> Rate </Th> <Th> Income bracket </Th> <Th> Rate </Th> <Th> Income bracket </Th> </Tr>

When did the tax law go into effect