[Federal Register Volume 67, Number 22 (Friday, February 1, 2002)]
[Rules and Regulations]
[Pages 4923-4925]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-2431]
[[Page 4923]]
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GENERAL SERVICES ADMINISTRATION
41 CFR Part 302-11
[FTR Amendment 102]
RIN 3090-AH55
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 Rico income tax brackets
and rates. The Federal, State, and Puerto Rico tax tables contained in
this rule are for calculating the 2002 RIT allowance to be paid to
relocating Federal employees.
DATES: This final rule is effective January 1, 2002, and applies for
RIT allowance payments made on or after January 1, 2002.
FOR FURTHER INFORMATION CONTACT: Calvin L. Pittman, Office of
Governmentwide Policy, Travel Management 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 2002 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--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 currently in effect 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 2001
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). The following table is to be used for employees
whose Year 1 occurred during calendar year 2001:
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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 B to Part 302-11--State Tax Tables for RIT Allowance
* * * * *
State Marginal Tax Rates by Earned Income Level--Tax Year 2001
The following table is to be used to determine the State marginal
tax rates for calculation of the RIT allowance as prescribed in
Sec. 301-11.8(e)(2). The following table is to be used for employees
who received covered taxable reimbursements during calendar year 2001:
[[Page 4924]]
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Marginal tax rates (stated in percents) for the earned income amounts specified in each column.\1-2\
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State (or District) $20,000-$24,999 $25,000-$49,999 $50,000-$74,999 $75,000 & 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 \4\.... 4 8 8 9.3
Colorado.................... 4.63 4.63 4.63 4.63
Connecticut................. 4.5 4.5 4.5 4.5
Delaware.................... 5.2 5.55 5.95 5.95
District of Columbia........ 7.5 9.5 9.5 9.5
Florida..................... 0 0 0 0
Georgia..................... 6 6 6 6
Hawaii...................... 6.9 7.9 8.5 8.5
If single status \3\.... 7.9 8.5 8.5 8.5
Idaho....................... 7.4 7.8 7.8 7.8
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.................... 4.8 4.8 4.8 4.8
Massachusetts............... 5.85 5.85 5.85 5.85
Michigan.................... 4.2 4.2 4.2 4.2
Minnesota................... 5.36 7.05 7.05 7.85
If single status \3\.... 7.05 7.05 7.05 7.85
Mississippi................. 5 5 5 5
Missouri.................... 6 6 6 6
Montana..................... 9 10 11 11
Nebraska.................... 3.49 5.01 6.68 6.68
If single status \3\.... 5.01 6.68 6.68 6.68
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........................ 3.715 4.457 5.201 6.9
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\............ 25.5 25.5 25.5 25.5
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\................. 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................... 6.5 6.75 6.75 6.75
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 25.5 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).
[[Page 4925]]
\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--Federal Tax Tables for RIT Allowance--
Year 2
* * * * * * *
Federal Marginal Tax Rates by Earned Income Level and Filing
Status--Tax Year 2002
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). The following table is to be used for employees
whose Year 1 occurred during calendar years 1992, 1993, 1994, 1995,
1996, 1997, 1998, 1999, 2000 or 2001:
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Single Taxpayer Heads of Household Married Filing Jointly/ Married filing
---------------------------------------------------- Qualifying Widows & separately
Widowers -------------------------
Marginal tax rate Percent But not But not --------------------------
Over over Over over But not Over But not
Over over over
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10.............................................. $8,137 $14,130 $14,743 $24,811 $20,219 $31,833 $11,770 $16,693
15.............................................. 14,130 37,040 24,811 53,556 31,833 67,914 16,693 33,839
27.............................................. 37,040 80,140 53,556 118,624 67,914 139,528 33,839 69,420
30.............................................. 80,140 158,281 118,624 184,826 139,528 201,236 69,420 105,672
35.............................................. 158,281 326,339 184,826 337,037 201,236 335,297 105,672 178,317
38.6............................................ 326,339 ........... 337,037 ........... 335,297 ........... 178,317 ...........
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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
2001
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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Single Filing Status Any Other Filing Status
Marginal Tax Rate Percent ---------------------------------------------------------------------------
Over But Not Over Over But Not 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: January 25, 2002.
Stephen A. Perry,
Administrator of General Services.
[FR Doc. 02-2431 Filed 1-31-02; 8:45 am]
BILLING CODE 6820-34-P