Federal travel: Relocation income tax (RIT) allowance tax tables,
[Federal Register: February 22, 2000 (Volume 65, Number 35)]
[Rules and Regulations]
[Page 8657-8660]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr22fe00-11]
GENERAL SERVICES ADMINISTRATION
41 CFR Part 302-11
[FTR Amendment 91]
RIN 3090-AH14
Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables
AGENCY: Office of Governmentwide Policy, GSA.
ACTION: Final rule.
SUMMARY: The Federal, State, and Puerto Rico tax tables for calculating the relocation income tax (RIT) allowance must be updated yearly to reflect changes in Federal, State, and Puerto Rico income tax brackets and rates. The Federal, State, and Puerto Rico tax tables contained in this rule are for calculating the 2000 RIT allowance to be paid to relocating Federal employees.
DATES: This final rule is effective January 1, 2000, and applies for RIT allowance payments made on or after January 1, 2000.
FOR FURTHER INFORMATION CONTACT: Calvin L. Pittman, Office of Governmentwide Policy (MTT), Washington, DC 20405, telephone (202) 501- 1538.
SUPPLEMENTARY INFORMATION: This amendment provides the tax tables necessary to compute the relocation income tax (RIT) allowance for employees who are taxed in 2000 on moving expense reimbursements.
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Background
Section 5724b of Title 5, United States Code, provides for reimbursement of substantially all Federal, State, and local income taxes incurred by a transferred Federal employee on taxable moving expense reimbursements. Policies and procedures for the calculation and payment of a RIT allowance are contained in the Federal Travel Regulation (41 CFR 302-11). The Federal, State, and Puerto Rico tax tables for calculating RIT allowance payments are updated yearly to reflect changes in Federal, State, and Puerto Rico income tax brackets and rates.
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Executive Order 12866
The General Services Administration (GSA) has determined that this final rule is not a significant regulatory action for the purposes of Executive Order 12866 of September 30, 1993.
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Regulatory Flexibility Act
This final rule is not required to be published in the Federal Register for notice and comment; therefore, the Regulatory Flexibility Act, 5 U.S.C. 601 et seq., does not apply.
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Paperwork Reduction Act
The Paperwork Reduction Act does not apply because this final rule does not impose recordkeeping or information collection requirements, or the collection of information from offerors, contractors, or members of the public which require the approval of the Office of Management and Budget under 44 U.S.C. 3501 et seq.
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Small Business Regulatory Enforcement Fairness Act
This final rule is also exempt from Congressional review prescribed under 5 U.S.C. 801 since it relates solely to agency management and personnel.
List of Subjects in 41 CFR Part 302-11
Government employees, Income taxes, Relocation allowances and entitlements, Transfers, Travel and transportation expenses.
[[Page 8658]]
For the reasons set forth in the preamble, 41 CFR part 302-11 is amended as follows:
PART 302-11--RELOCATION INCOME TAX (RIT) ALLOWANCE
1. The authority citation for 41 CFR part 302-11 continues to read as follows:
Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
2. Appendixes A, B, C, and D to part 302-11 are amended by adding a new table at the end of each appendix, respectively, to read as follows:
Appendix A to Part 302-11-Federal Tax Tables For RIT Allowance
* * * * *
Federal Marginal Tax Rates by Earned Income Level and Filing Status-Tax Year 1999
The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in Sec. 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1999.
Single taxpayer Heads of household Married filing
Married filing
jointly/qualifying
separately widows and widowers --------------------- Marginal tax rate (percent)
But not
But not ---------------------- Over over Over over
But not Over But not Over over
over
15.............................................................. $7,288 $33,937 $13,132 $48,851 $17,078 $62,143 $8,480 $30,536 28.............................................................. 33,937 73,812 48,851 109,613 62,143 128,360 30,536 61,844 31.............................................................. 73,812 145,735 109,613 177,494 128,360 185,189 61,844 95,644 36.............................................................. 145,735 300,782 177,494 324,383 185,189 309,316 95,644 164,417 39.6............................................................ 300,782 ......... 324,383 ......... 309,316 ......... 164,417 .........
Appendix B to Part 302-11--State Tax Tables For RIT Allowance
* * * * *
State Marginal Tax Rates by Earned Income Level--Tax Year 1999
The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in Sec. 302-11.8(e)(2). This table is to be used for employees who received covered taxable reimbursements during calendar year 1999.
Marginal tax rates (stated in percents) for the earned income amounts specified In each column 1,2
$75,000 and State (or district)
$20,000-$24,999 $25,000-$49,999 $50,000-$74,999 over
Alabama........................................
5
5
5
5 Alaska.........................................
0
0
0
0 Arizona........................................
2.87
3.2
3.74
5.04 Arkansas.......................................
4.5
7
7
7 If single status \3\.........................
6
7
7
7 California.....................................
2
4
8
9.3 If single status \3\.........................
4
8
8
9.3 Colorado.......................................
4.75
4.75
4.75
4.75 Connecticut....................................
4.5
4.5
4.5
4.5 Delaware.......................................
5.2
5.95
6.4
6.4 District of Columbia...........................
8
9.5
9.5
9.5 Florida........................................
0
0
0
0 Georgia........................................
6
6
6
6 Hawaii.........................................
7.2
8.2
8.75
8.75 If single status \3\.........................
8.2
8.75
8.75
8.75 Idaho..........................................
7.8
8.2
8.2
8.2 Illinois.......................................
3
3
3
3 Indiana........................................
3.4
3.4
3.4
3.4 Iowa...........................................
6.48
7.92
8.98
8.98 If single status \3\.........................
6.8
7.92
8.98
8.98 Kansas.........................................
3.5
6.25
6.25
6.45 If single status \3\.........................
4.1
7.75
7.75
7.75 Kentucky.......................................
6
6
6
6 Louisiana......................................
2
4
4
6 If single status \3\.........................
4
4
6
6 Maine..........................................
4.5
7
8.5
8.5 If single status \3\.........................
8.5
8.5
8.5
8.5 Maryland.......................................
4.8
4.8
4.8
4.8 Massachusetts..................................
5.95
5.95
5.95
5.95 Michigan.......................................
4.3
4.3
4.3
4.3 Minnesota......................................
5.5
7.25
7.25
8 If single status \3\.........................
7.25
7.25
8
8 Mississippi....................................
5
5
5
5 Missouri.......................................
6
6
6
6 Montana........................................
6
9
10
11 Nebraska.......................................
3.65
5.24
6.99
6.99 If single status \3\.........................
5.24
6.99
6.99
6.99 Nevada.........................................
0
0
0
0
[[Page 8659]]
New Hampshire..................................
0
0
0
0 New Jersey.....................................
1.4
1.75
2.45
6.37 If single status \3\.........................
1.4
3.5
5.525
6.37 New Mexico.....................................
3.2
6
7.1
8.2 If single status \3\.........................
6
7.1
7.9
8.2 New York.......................................
4
5.25
6.85
6.85 If single status \3\.........................
5.25
6.85
6.85
6.85 North Carolina.................................
6
7
7
7.75 North Dakota...................................
6.67
9.33
12
12 If single status \3\.........................
8
10.67
12
12 Ohio...........................................
2.694
4.040
4.715
6.799 Oklahoma.......................................
5
6.75
6.75
6.75 If single status \3\.........................
6.75
6.75
6.75
6.75 Oregon.........................................
9
9
9
9 Pennsylvania...................................
2.8
2.8
2.8
2.8 Rhode Island \4\...............................
26
26
26
26 South Carolina.................................
7
7
7
7 South Dakota...................................
0
0
0
0 Tennessee......................................
0
0
0
0 Texas..........................................
0
0
0
0 Utah...........................................
7
7
7
7 Vermont \5\....................................
24
24
24
24 Virginia.......................................
5
5.75
5.75
5.75 Washington.....................................
0
0
0
0 West Virginia..................................
4
4.5
6
6.5 Wisconsin......................................
6.37
6.77
6.77
6.77 Wyoming........................................
0
0
0
0
\1\ Earned income amounts that fall between the income brackets shown in this table (e.g., $24,999.45, $49,999.75) should be rounded to the nearest dollar to determine the marginal tax rate to be used in calculating the RIT allowance. \2\ If the earned income amount is less than the lowest income bracket shown in this table, the employing agency shall establish an appropriate marginal tax rate as provided in Sec. 302-11.8(e)(2)(ii). \3\ This rate applies only to those individuals certifying that they will file under a single status within the States where they will pay income taxes. All other taxpayers, regardless of filing status, will use the other rate shown. \4\ The income tax rate for Rhode Island is 26 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in Sec. 302-11.8(e)(2)(iii). \5\ The income tax rate for Vermont is 24 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income tax liability must be converted to a percent of income as provided in Sec. 302- 11.8(e)(2)(iii).
Appendix C to Part 302-11--Tax Tables For RIT Allowance--Year 2
* * * * *
Federal Marginal Tax Rates by Earned Income Level and Filing Status-- Tax Year 2000
The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in Sec. 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, or 1999.
Single taxpayer Heads of household Married filing
Married filing
jointly/qualifying
separately widows and widowers --------------------- Marginal tax rate (percent)
But not
But not ---------------------- Over over Over over
But not Over But not Over over
over
15.............................................................. $7,417 $34,638 $13,375 $49,734 $17,421 $63,297 $8,603 $31,342 28.............................................................. 34,638 75,764 49,734 113,413 63,297 131,334 31,342 63,448 31.............................................................. 75,764 148,990 113,413 180,742 131,334 189,826 63,448 99,219 36.............................................................. 148,990 306,111 180,742 326,450 189,826 315,957 99,219 170,524 39.6............................................................ 306,111 ......... 326,450 ......... 315,957 ......... 170,524 .........
Appendix D to Part 302-11--Puerto Rico Tax Tables for RIT Allowance
* * * * *
Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1999
The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in Sec. 302-11.8(e)(4)(i).
Single filing status Any other filing status
Marginal tax rate (percent)
But not
But not Over
over
Over
over
12.......................................................... ........... ........... ........... $25,000 18.......................................................... ........... $25,000 ........... ...........
[[Page 8660]]
31.......................................................... $25,000 50,000 $25,000 50,000 33.......................................................... 50,000 ........... 50,000 ...........
Dated: February 14, 2000. David J. Barram, Administrator of General Services.
[FR Doc. 00-4059Filed2-18-00; 8:45 am]
BILLING CODE 6820-24-P
