[Federal Register Volume 59, Number 46 (Wednesday, March 9, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-5448]


[[Page Unknown]]

[Federal Register: March 9, 1994]


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GENERAL SERVICES ADMINISTRATION

41 CFR Part 302-11

[FTR Amendment 35]

RIN 3090-AE98

 

Federal Travel Regulation; Relocation Income Tax (RIT) Allowance 
Tax Tables

AGENCY: Federal Supply Service, 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 1994 RIT allowance to be paid to 
relocating Federal employees.

DATES: This final rule is effective January 1, 1994, and applies for 
RIT allowance payments made on or after January 1, 1994.

FOR FURTHER INFORMATION CONTACT: Robert A. Clauson, Transportation 
Management Division (FBX), Washington, DC 20406, telephone 703-305-
5745.

SUPPLEMENTARY INFORMATION: The General Services Administration (GSA) 
has determined that this rule is not a significant regulatory action 
for the purposes of Executive Order 12866 of September 30, 1993.

List of Subjects in 41 CFR Part 302-11

    Government employees, Income taxes, Relocation allowances and 
entitlements, Transfers.

    For the reasons set out in the preamble, 41 CFR part 302-11 is 
amended to read as follows:

PART 302-11--RELOCATION INCOME TAX (RIT) ALLOWANCE

    1. The authority citation for part 302-11 continues to read as 
follows:

    Authority: 5 U.S.C. 5721-5734; 20 U.S.C. 905(a); E.O. 11609, 36 
FR 13747, 3 CFR, 1971-1975 Comp., p. 586; E.O. 12466, 49 FR 7349, 3 
CFR, 1984 Comp., p. 165.

    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:
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 1993

    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 1993.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                      Single taxpayer          Heads of household      Married filing jointly/       Married filing     
                                                 ----------------------------------------------------   qualifying widows and          separately       
                                                                                                              widowers         -------------------------
           Marginal tax rate (percent)                           But not                   But not   --------------------------                         
                                                      Over         over         Over        over                     But not        Over       But not  
                                                                                                          Over        over                       over   
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................       $6,289      $28,621      $11,017      $39,541      $14,584      $51,229       $7,740      $26,145
28..............................................       28,621       60,303       39,541       85,315       51,229      103,223       26,145       52,226
31..............................................       60,303  ...........       85,315  ...........      103,223  ...........       52,226  ...........
--------------------------------------------------------------------------------------------------------------------------------------------------------

        
Appendix B to Part 302-11--State Tax Tables for RIT Allowance
*              *              *              *              *           
   *              *
State Marginal Tax Rates by Earned Income Level--Tax Year 1993
    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 1993.

----------------------------------------------------------------------------------------------------------------
                                         Marginal tax rates (stated in percents) for the earned income amounts  
                                                            specified in each column\1\\2\                      
         State (or district)         ---------------------------------------------------------------------------
                                       $20,000-$24,999    $25,000-$49,999    $50,000-$74,999    $75,000 and over
----------------------------------------------------------------------------------------------------------------
1. Alabama..........................              5                  5                  5                  5    
2. Alaska...........................              0                  0                  0                  0    
3. Arizona..........................              3.8                4.4                5.25               7    
    If single status\3\.............              4.4                5.25               6.5                7    
4. Arkansas.........................              4.5                7                  7                  7    
    If single status\3\.............              6                  7                  7                  7    
5. California.......................              2                  4                  8                 11    
    If single status\3\.............              6                  9.3                9.3               11    
6. Colorado.........................              5                  5                  5                  5    
7. Connecticut......................              4.5                4.5                4.5                4.5  
8. Delaware.........................              6                  7.6                7.7                7.7  
9. District of Columbia.............              8                  9.5                9.5                9.5  
10. Florida.........................              0                  0                  0                  0    
11. Georgia.........................              6                  6                  6                  6    
12. Hawaii..........................              8                  9.5               10                 10    
    If single status\3\.............              9.5               10                 10                 10    
13. Idaho...........................              6.5                7.8                8.2                8.2  
    If single status\3\.............              7.8                8.2                8.2                8.2  
14. Illinois........................              3                  3                  3                  3    
15. Indiana.........................              3.4                3.4                3.4                3.4  
16. Iowa............................              6.8                8.8                9.98               9.98 
17. Kansas..........................              3.5                6.25               6.25               6.45 
    If single status\3\.............              4.4                7.75               7.75               7.75 
18. Kentucky........................              6                  6                  6                  6    
19. Louisiana.......................              4                  4                  6                  6    
20. Maine...........................              4.5                7                  8.5                8.5  
    If single status\3\.............              8.5                8.5                8.5                8.5  
21. Maryland........................              5                  5                  5                  6    
22. Massachusetts...................              5.95               5.95               5.95               5.95 
23. Michigan........................              4.6                4.6                4.6                4.6  
24. Minnesota.......................              6                  8                  8                  8.5  
    If single status\3\.............              8                  8                  8.5                8.5  
25. Mississippi.....................              5                  5                  5                  5    
26. Missouri........................              6                  6                  6                  6    
27. Montana.........................              6.282              9.423             10.47              11.517
    If single status\3\.............              8.376             10.47              10.47              11.517
28. Nebraska........................              3.65               5.24               6.99               6.99 
    If single status\3\.............              5.24               6.99               6.99               6.99 
29. Nevada..........................              0                  0                  0                  0    
30. New Hampshire...................              0                  0                  0                  0    
31. New Jersey......................              2                  2.5                3.5                7    
    If single status\3\.............              2                  5                  6.5                7    
32. New Mexico......................              3.8                5.9                7.7                8.5  
    If single status\3\.............              5.8                7.7                8.5                8.5  
33. New York........................              5                  7.875              7.875              7.875
    If single status\3\.............              7.875              7.875              7.875              7.875
34. North Carolina..................              6                  7                  7                  7.75 
35. North Dakota....................              6.67               9.33              12                 12    
    If single status\3\.............              8                 10.67              12                 12    
36. Ohio............................              2.972              4.457              5.201              7.5  
37. Oklahoma........................              5                  7                  7                  7    
    If single status\3\.............              7                  7                  7                  7    
38. Oregon..........................              9                  9                  9                  9    
39. Pennsylvania....................              2.8                2.8                2.8                2.8  
                                                                                                                
40. Rhode Island....................                               (See footnote 4)                             
                                                                                                                
    If single status\3\.............                               (See footnote 5)                             
41. South Carolina..................              7                  7                  7                  7    
42. South Dakota....................              0                  0                  0                  0    
43. Tennessee.......................              0                  0                  0                  0    
44. Texas...........................              0                  0                  0                  0    
45. Utah............................              7.2                7.2                7.2                7.2  
                                                                                                                
46. Vermont.........................                               (See footnote 6)                             
    If single status\3\.............                               (See footnote 7)                             
                                                                                                                
47. Virginia........................              5                  5.75               5.75               5.75 
48. Washington......................              0                  0                  0                  0    
49. West Virginia...................              4                  4.5                6                  6.5  
50. Wisconsin.......................              6.55               6.93               6.93               6.93 
51. 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 (for other than single status) is 27.5 percent of Federal income tax    
  liability for employees whose earned income amounts are between $20,000-$24,999; 32 percent of Federal income 
  tax liability for employees whose earned income amounts are between $25,000-$49,999; 27.55 percent of Federal 
  income tax liability for employees whose earned income amounts are between $50,000-$74,999; and 25.05 percent 
  of Federal income tax liability for employees whose earned income amounts are $75,000 and over. 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 Rhode Island (for single status) is 32 percent of Federal income tax liability for   
  employees whose earned income amounts are between $20,000-$24,999; 27.55 percent of Federal income tax        
  liability for employees whose earned income amounts are between $25,000-$74,999; and 25.05 percent of Federal 
  income tax liability for employees whose earned income amounts are $75,000 and over. 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).                                                                                              
\6\The income tax rate for Vermont (for other than single status) is 28 percent of Federal income tax liability 
  for employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax       
  liability for employees whose earned income amounts are between $25,000-$74,999; and 34 percent of Federal    
  income tax liability for employees whose earned income amounts are $75,000 and over. 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).                                                                                              
\7\The income tax rate for Vermont (for single status) is 28 percent of Federal income tax liability for        
  employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax liability 
  for employees whose earned income amounts are between $25,000-$49,999; and 34 percent of Federal income tax   
  liability for employees whose earned income amounts are $50,000 and over. 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 1994
    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 1985, 1986, 1987, 1988, 1989, 
1990, 1991, 1992, or 1993.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                      Single taxpayer          Heads of household      Married filing jointly/       Married filing     
                                                 ----------------------------------------------------   qualifying widows and          separately       
                                                                                                              widowers         -------------------------
           Marginal tax rate (percent)                           But not                   But not   --------------------------                         
                                                      Over         over         Over        over                     But not        Over       But not  
                                                                                                          Over        over                       over   
--------------------------------------------------------------------------------------------------------------------------------------------------------
15..............................................       $6,492      $30,068      $11,603      $43,304      $15,846      $55,773       $7,738      $27,855
28..............................................       30,068       67,256       43,304       97,172       55,773      115,653       27,855       58,980
31..............................................       67,256      134,936       97,172      155,995      115,653      167,653       58,980       86,842
36..............................................      134,936      273,705      155,995      284,250      167,653      277,401       86,842      142,545
39.6............................................      273,705  ...........      284,250  ...........      277,401  ...........      142,545  ...........
--------------------------------------------------------------------------------------------------------------------------------------------------------

        
Appendix D to Part 302-11--Puerto Rico Tax Tables for RIT Allowance
* * * * *
Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 1993
    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    
------------------------------------------------------------------------
15..................  ...........  ...........  ...........      $25,000
25..................  ...........      $25,000  ...........  ...........
36..................      $25,000  ...........      $25,000  ...........
------------------------------------------------------------------------

    Dated: February 9, 1994.
Julia M. Stasch,
Acting Administrator of General Services.
[FR Doc 94-5448 Filed 3-8-94; 8:45 am]