SB2-SSA1-SA4,1,9
8"(a) For a single individual, head of household, or married person who files a
9separate income tax return, his or her adjusted gross income is more than $500,000.
SB2-SSA1-SA4,1,1110
(b) For a married couple who file a joint income tax return, their adjusted gross
11income is more than $500,000.".