[Federal Register Volume 59, Number 83 (Monday, May 2, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-10234]


[[Page Unknown]]

[Federal Register: May 2, 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; Correction

AGENCY: Federal Supply Service, GSA.

ACTION: Final rule; correction.

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SUMMARY: This action corrects errors in a document amending the Federal 
Travel Regulation which was published March 9, 1994 (59 FR 10997). This 
correction modifies the relocation income tax (RIT) allowance tax 
tables to reflect retroactive changes to Federal income tax rates made 
by the Omnibus Budget Reconciliation Act of 1993 (Pub. L. 103-66, 
August 10, 1993).
DATES: This final rule is effective January 1, 1994, and applies to 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.
    Accordingly, the following correction is made to FR Doc. 94-5448 in 
the issue of March 9, 1994, on page 10997, under Appendix A to Part 
302-11--Federal Tax Tables for RIT Allowance, in the table entitled 
``Federal Marginal Tax Rates by Earned Income Level and Filing Status--
Tax Year 1993''.
    1. The table is correctly added 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 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..............................................       $6,253      $29,075      $11,181      $41,832      $15,153      $53,837       $7,677      $27,035
28..............................................       29,075       65,032       41,832       96,209       53,837      112,456       27,035       55,674
31..............................................       65,032      135,204       96,209      151,017      112,456      167,399       55,674       87,153
36..............................................      135,204      275,043      151,017      270,700      167,399      276,908       87,153      146,600
39.6............................................      275,043  ...........      270,700  ...........      276,908  ...........      146,600  ...........
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    Dated: April 21, 1994.
Larry A. Tucker,
Chief, Regulatory Policy Branch.
[FR Doc. 94-10234 Filed 4-29-94; 8:45 am]
BILLING CODE 6820-24-F