[Federal Register Volume 60, Number 6 (Tuesday, January 10, 1995)]
[Rules and Regulations]
[Pages 2536-2539]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-516]
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GENERAL SERVICES ADMINISTRATION
41 CFR Part 302-11
[FTR Amendment 43]
RIN 3090-AF56
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 1995 RIT allowance to be paid to
relocating Federal employees.
DATES: Effective dates: The new tables in this final rule are effective
January 1, 1995. The change to the 1992 Puerto Rico tax table in this
final rule is effective January 1, 1993.
Applicability dates: The new tables in this final rule apply for
RIT allowance payments made on or after January 1, 1995. The change to
the 1992 Puerto Rico tax table in this final rule applies for RIT
allowance payments made on or after January 1, 1993.
FOR FURTHER INFORMATION CONTACT: Robert A. Clauson, General Services
Administration, Transportation Management Division (FBX), Washington,
DC 20406, telephone 703-305-5745.
SUPPLEMENTARY INFORMATION: This amendment provides the tax tables
necessary to compute the relocation income tax (RIT) allowance for
employees who are taxed in 1995 on moving expense reimbursements. In
addition, the Internal Revenue Service (IRS) informed the General
Services Administration (GSA) that the Puerto Rico tax table for 1992
which the IRS provided GSA contained an error. This amendment corrects
that error.
GSA has determined that this rule is not a significant regulatory
action for the purposes of Executive Order 12866 of September 30, 1993.
This final rule is not required to be published in the Federal Register
for notice and comment. Therefore, the Regulatory Flexibility Act does
not apply.
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; and by
removing the rate ``33'' from the table titled ``Puerto Rico Marginal
Tax Rates by Earned Income Level--Tax Year 1992'' in appendix D, and
adding in its place the rate ``36'':
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 1994
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 1994.
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Single taxpayer Heads of household Married filing Married filing
-------------------------------------------- jointly/qualifying separately
Marginal tax rate widows and widowers ---------------------
(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
[[Page 2537]]
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 B to Part 302-11--State Tax Tables for RIT Allowance
* * * * *
State Marginal Tax Rates by Earned Income Level--Tax Year 1994
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 1994.
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Marginal tax rates (stated in percents) for the earned income amounts
specified in each column1,2
State (or district) ---------------------------------------------------------------------------
$75,000 and
$20,000-$24,999 $25,000-$49,999 $50,000-$74,999 over
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1. Alabama......................... 5 5 5 5
2. Alaska.......................... 0 0 0 0
3. Arizona......................... 3.25 4.0 5.05 6.9
If single status\3\............. 3.25 4.0 6.4 6.9
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........................... 7.5 7.8 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....................... 2 4 6 6
If single status\3\............. 4 4 6 6
20. Maine........................... 4.5 8.5 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........................ 4.4 4.4 4.4 4.4
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 9 10 11
If single status\3\............. 8 10 10 11
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...................... 1.9 2.375 3.325 6.65
If single status\3\............. 1.9 4.75 6.175 6.65
32. New Mexico...................... 3.2 6 7.9 8.5
If single status\3\............. 6 7.9 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
[[Page 2538]]
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)
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 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).
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 1995
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, 1993, or 1994.
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Single taxpayer Heads of household Married filing Married filing
-------------------------------------------- jointly/qualifying separately
Marginal tax rate widows and widowers ---------------------
(percent) But not But not ----------------------
Over over Over over But not Over But not
Over over over
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15...................... $6,643 $30,783 $11,937 $44,304 $16,387 $57,249 $8,171 $28,637
28...................... 30,783 68,684 44,304 102,201 57,249 119,362 28,637 59,017
31...................... 68,684 139,546 102,201 163,966 119,362 173,514 59,017 88,341
36...................... 139,546 283,746 163,966 294,200 173,514 286,217 88,341 147,650
39.6.................... 283,746 ......... 294,200 ......... 286,217 ......... 147,650 .........
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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
1994
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 But not
over Over over
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15.............................................................. .......... .......... .......... $25,000
25.............................................................. .......... $25,000 .......... ..........
36.............................................................. $25,000 .......... $25,000 ..........
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[[Page 2539]] Dated: December 28, 1994.
Julia M. Stasch,
Acting Administrator of General Services.
[FR Doc. 95-516 Filed 1-9-95; 8:45 am]
BILLING CODE 6820-24-P