<Table> Single filers (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--$9,525 </Td> <Td> 10% </Td> <Td> $0--$9,525 </Td> </Tr> <Tr> <Td> 15% </Td> <Td> $9,525--$38,700 </Td> <Td> 12% </Td> <Td> $9,525--$38,700 </Td> </Tr> <Tr> <Td> 25% </Td> <Td> $38,700--$93,700 </Td> <Td> 22% </Td> <Td> $38,700--$82,500 </Td> </Tr> <Tr> <Td> 28% </Td> <Td> $93,700--$195,450 </Td> <Td> 24% </Td> <Td> $82,500--$157,500 </Td> </Tr> <Tr> <Td> 33% </Td> <Td> $195,450--$424,950 </Td> <Td> 32% </Td> <Td> $157,500--$200,000 </Td> </Tr> <Tr> <Td> 35% </Td> <Td> $424,950--$426,700 </Td> <Td> 35% </Td> <Td> $200,000--$500,000 </Td> </Tr> <Tr> <Td> 39.6% </Td> <Td> $426,700 and up </Td> <Td> 37% </Td> <Td> $500,000 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> <Tr> <Td> 10% </Td> <Td> $0--$9,525 </Td> <Td> 10% </Td> <Td> $0--$9,525 </Td> </Tr>

When does the new corporate rate go into effect