[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.
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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
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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 ...........
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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 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.
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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
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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
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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 (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.
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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
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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 ...........
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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 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).
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Single filing status Any other filing status
Marginal tax rate ---------------------------------------------------
(percent) But not But not
Over over Over over
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15.................. ........... ........... ........... $25,000
25.................. ........... $25,000 ........... ...........
36.................. $25,000 ........... $25,000 ...........
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Dated: February 9, 1994.
Julia M. Stasch,
Acting Administrator of General Services.
[FR Doc 94-5448 Filed 3-8-94; 8:45 am]