[Federal Register Volume 61, Number 23 (Friday, February 2, 1996)]
[Rules and Regulations]
[Pages 3838-3840]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-2154]
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GENERAL SERVICES ADMINISTRATION
41 CFR Part 302-11
[FTR Amendment 46]
RIN 3090-AF78
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 1996 RIT allowance to be paid to
relocating Federal employees.
DATES: Effective date: This final rule is effective January 1, 1996.
Applicability date: The new tables in this final rule apply for RIT
allowance payments made on or after January 1, 1996.
FOR FURTHER INFORMATION CONTACT: Jane Groat, 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 1996 on moving expense reimbursements.
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:
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 1995
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 1995.
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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.............................................. $6,643 $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 B to Part 302-11--State Tax Tables for RIT Allowance
* * * * *
State Marginal Tax Rates by Earned Income Level--Tax Year 1995
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 1995.
[[Page 3839]]
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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......................... 3.25 4 5.05 6.9
If single status \3\............ 4 5.05 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\............ 4 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 7.55 9.98 9.98
If single status \3\............ 7.2 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 4 6
If single status \3\............ 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 5
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
28. Nebraska........................ 3.65 5.60 7.35 7.75
If single status \3\............ 5.60 7.35 7.60 7.75
29. Nevada.......................... 0 0 0 0
30. New Hampshire................... 0 0 0 0
31. New Jersey...................... 1.7 2.125 2.975 6.58
If single status \3\............ 1.7 4.25 6.013 6.58
32. New Mexico...................... 3.2 6 7.1 8.5
If single status \3\............ 6 7.1 7.9 8.5
33. New York........................ 4.55 7.594 7.594 7.594
If single status \3\............ 7.594 7.594 7.594 7.594
34. North Carolina.................. 6 7 7 7.75
35. North Dakota.................... 14 14 14 14
(See footnote 4)
36. Ohio............................ 2.972 4.457 5.201 7.5
37. Oklahoma........................ 4 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.................... 27.5 27.5 27.5 27.5
(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).
[[Page 3840]]
\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 North Dakota is 14 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).
\5\ The income tax rate for Rhode Island is 27.5 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).
\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 1996
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 1987, 1988, 1989, 1990, 1991,
1992, 1993, 1994, or 1995.
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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.............................................. $6,885 $31,807 $12,295 $45,572 $17,027 $59,055 $8,229 $29,600
28.............................................. 31,807 70,867 45,572 105,805 59,055 123,190 29,600 61,245
31.............................................. 70,867 144,170 105,805 168,990 123,190 179,414 61,245 90,611
36.............................................. 144,170 292,883 168,990 301,968 179,414 295,681 90,611 150,779
39.6............................................ 292,883 ........... 301,968 ........... 295,681 ........... 150,779 ...........
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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 1995
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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12.......................................................... ........... ........... ........... $25,000
18.......................................................... ........... $25,000 ........... ...........
31.......................................................... ........... ........... $25,000 $50,000
33.......................................................... $25,000 ........... $50,000 ...........
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Dated: January 5, 1996.
Roger W. Johnson,
Administrator of General Services.
[FR Doc 96-2154 Filed 2-1-96;8:45am]
BILLING CODE 6820-24-F