Tier 1

Flat rate of $1,800

Single individual with annual gross income of less than $100,000
                                                                                                            

Tier 2

Flat rate of $2,400

2+ person households with annual gross income of less than $100,000 or single individuals with annual  gross income above $100,000

Tier 3

Flat rate of $3,600

2+ person households with annual gross income above $100,000