I have this matrix setup for using these two functions:

\1

the formula for the last line, my row, is: 
=$J$23+MATCH($M$8,INDEX(LookupData!$B:$B,$J$23):INDEX(LookupData!$B:$B,$J$24),1)
J23 = START ROW
J24 = END ROW
M8 = income amount I'm using

I don't have enough experience to read it and figure it out quick. the table that all these formulas get info from is:

\1

What I'm getting though, is the change of my rates, mandatory tax, ceiling (and so on) ON the ceiling numbers, instead of on the numbers $1 dollar above them. For instance, income of $0 is giving me a rate of 10%, and so on.

I don't know which number to change in the "My Row" formula to get what I need. Basically, the 10% rate should start at $1, 15% should start when income hits $8376, and so on.

Can you guys give me a push here? Any help would certainly be great. Thanks!