创建过程时出现MySQL语法错误

这就是我所犯的错误，我找不到哪里出了错 任何帮助都将不胜感激 谢谢

SQL查询：

CREATE PROCEDURE yearly_income_tax_calculation_federal( ) BEGIN DECLARE salary FLOAT;

MySQL说：

#1064 - You have an error in your SQL syntax; check the manual that corresponds to your MySQL server version for the right syntax to use near '' at line 5 

程序：

create procedure yearly_income_tax_calculation_federal()

begin

declare salary float;
declare tax float;

SELECT salary_annually INTO salary FROM ndcga776_payroll_db.payroll WHERE payroll_id=2;

IF (salary>0 AND salary<=44701) THEN SET tax = salary*0.15; 
ELSE IF (salary>44701 and salary<=89401) THEN SET tax=44701*0.15+(salary-44701)*0.22;
ELSE IF (salary>89401 and salary<=138586) THEN SET tax=44701*0.15+(89401-44701)*0.22+(salary-89401)*0.26;
END IF
END IF
ELSE SET tax=44701*0.15+(89401-44701)*0.22+(138596-89401)*0.26+(salary-138586)*0.29;
END IF

end

创建程序年度收入税计算联邦（）
开始
申报工资浮动；
申报税收浮动；
从ndcga776_payroll_db.payroll中选择salary_year to salary，其中payroll_id=2；
如果（工资>0，工资44701，工资89401，工资