[Federal Register Volume 66, Number 89 (Tuesday, May 8, 2001)]
[Rules and Regulations]
[Pages 23177-23180]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-11497]
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GENERAL SERVICES ADMINISTRATION
41 CFR Part 302-11
[FTR Amendment 96]
RIN 3090-AH40
Federal Travel Regulation; Relocation Income Tax (RIT) Allowance
Tax Tables
AGENCY: Office of Governmentwide Policy, GSA.
ACTION: Final rule.
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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
[[Page 23178]]
Rico income tax brackets and rates. The Federal, State, and Puerto Rico
tax tables contained in this rule are for calculating the 2001 RIT
allowance to be paid to relocating Federal employees.
DATES: This final rule is effective January 1, 2001, and applies for
RIT allowance payments made on or after January 1, 2001.
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 2001 on moving expense reimbursements.
A. 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 part 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.
B. 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.
C. 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.
D. 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.
E. 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.
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
the following tables 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 2000
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 2000.
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Marginal tax rate Single taxpayer Heads of household Married filing jointly/ Married filing
----------------------------------------------------------------------------------------------------- qualifying widows & separately
widowers -------------------------
But not But not --------------------------
Percent Over over Over over But not Over But not
Over over over
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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 ...........
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Appendix B to Part 302-11--State Tax Tables for RIT Allowance
* * * * *
State Marginal Tax Rates by Earned Income Level--Tax Year 2000
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 2000.
Marginal Tax Rates (Stated in Percents) for the Earned Income Amounts Specified in Each Column.1, 2
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$75,000 &
State (or District) $20,000-$24,999 $25,000-$49,999 $50,000-$74,999 Over
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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
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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\......................... 6.25 6.45 6.45 6.45
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\......................... 7 8.5 8.5 8.5
Maryland....................................... 4.85 4.85 4.85 4.85
Massachusetts.................................. 5.95 5.95 5.95 5.95
Michigan....................................... 4.4 4.4 4.4 4.4
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........................................ 9 10 11 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
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........................................... 3.580 4.295 5.012 7.228
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\............................... 26.5 26.5 26.5 26.5
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\.................................... 25 25 25 25
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
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\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 26.5 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 25 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).
[[Page 23180]]
Appendix C to Part 302-11--Federal Tax Tables For RIT Allowance--Year 2
* * * * *
Federal Marginal Tax Rates by Earned Income Level and Filing Statu--Tax
Year 2001
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 1991, 1992,
1993, 1994, 1995, 1996, 1997, 1998, 1999 or 2000.
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Marginal tax rate Single taxpayer Heads of household Married filing jointly/ Married filing
----------------------------------------------------------------------------------------------------- qualifying widows & separately
widowers -------------------------
But not But not --------------------------
Percent Over over Over over But not Over But not
Over over over
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15.............................................. $7,582 $35,363 $13,905 $51,016 $18,061 $65,011 $8,742 $32,028
28.............................................. $35,363 $77,472 $51,016 $116,612 $65,011 $133,818 $32,028 $65,470
31.............................................. $77,472 $154,524 $116,612 $180,660 $133,818 $193,566 $65,470 $99,363
36.............................................. $154,524 $317,548 $180,660 $324,522 $193,566 $323,455 $99,363 $169,100
39.6............................................ $317,548 ........... $324,522 ........... $323,455 ........... $169,100 ...........
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Appendix D to Part 302-11--Puerto Rico Tax Tables for RIT Allowance
* * * * *
Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 2000
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).
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Marginal tax rate Single filing status Any other filing status
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But not But not
Percent Over over Over over
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11.......................................................... ........... ........... ........... $25,000
16.5........................................................ ........... $25,000 ........... ...........
29.5........................................................ $25,000 $50,000 $25,000 $50,000
33.......................................................... $50,000 ........... $50,000 ...........
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Dated: April 30, 2001.
Thurman M. Davis, Sr.,
Acting Administrator of General Services.
[FR Doc. 01-11497 Filed 5-7-01; 8:45 am]
BILLING CODE 6820-34-M