CREATE TABLE table_name_40 (marginal_ordinary_income_tax_rate VARCHAR, head_of_household VARCHAR)

Name the marginal ordinary income tax rate that has a head of household of $372,951+
SELECT marginal_ordinary_income_tax_rate FROM table_name_40 WHERE head_of_household = "$372,951+"
SELECT "marginal_ordinary_income_tax_rate" FROM "table_name_40" WHERE "$372,951+" = "head_of_household"