[Federal Register Volume 84, Number 199 (Tuesday, October 15, 2019)]
[Rules and Regulations]
[Pages 55056-55057]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-21967]


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DEPARTMENT OF DEFENSE

Office of the Secretary

32 CFR Part 78

[Docket ID: DOD-2019-OS-0012]
RIN 0790-AK19


Voluntary State Tax Withholding From Retired Pay

AGENCY: Office of the Under Secretary of Defense (Comptroller), DoD.

ACTION: Direct final rule.

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SUMMARY: This direct final rule removes DoD's regulation on the 
voluntary state income tax withholding from the monthly retired or 
retainer pay of any member or former member of the uniformed Services. 
That regulation is unnecessary because it restates current law; sets 
forth internal policy and procedures; and conveys to the public 
administrative and procedural information that does not require 
rulemaking. Accordingly, DoD will remove this part and publish a 
document in the Federal Register informing the States and current and 
former members of that administrative information, such as where to 
submit requests for income withholding.

DATES: This rule is effective November 25, 2019 without further action, 
unless adverse comment is received by November 14, 2019. If adverse 
comment is received, DoD will publish a timely withdrawal of the rule 
in the Federal Register.

ADDRESSES: You may submit comments, identified by docket number and/or 
RIN number and title, by any of the following methods:
     Federal Rulemaking Portal: http://www.regulations.gov. 
Follow the instructions for submitting comments.
     Mail: Department of Defense, Office of the Chief 
Management Officer, Directorate for Oversight and Compliance, 4800 Mark 
Center Drive, Suite 08D09, Attn: Mailbox 24, Alexandria, VA 22350-1700.
    Instructions: All submissions received must include the agency name 
and docket number or Regulatory Information Number (RIN) for this 
Federal Register document. The general policy for comments and other 
submissions from members of the public is to make these submissions 
available

[[Page 55057]]

for public viewing on the internet at http://www.regulations.gov as 
they are received without change, including any personal identifiers or 
contact information.

FOR FURTHER INFORMATION CONTACT: Kellie Allison at 703-614-0410.

SUPPLEMENTARY INFORMATION: DoD has determined this rulemaking meets the 
criteria for a direct final rule because the removal of 32 CFR part 78, 
last amended on July 18, 2006 (71 FR 40657), does not change in any way 
the procedures for the voluntary withholding of State tax from the 
monthly retired or retainer pay of any member or former member of the 
uniformed Services, and therefore DoD expects no opposition to it. 
However, if DoD receives a significant adverse comment, the Department 
will withdraw this direct final rule by publishing a notice in the 
Federal Register. A significant adverse comment is one that explains 
why the direct final rule is inappropriate or unacceptable. In 
determining whether a comment necessitates withdrawal of this direct 
final rule, DoD will consider whether it warrants a substantive 
response in a notice and comment process.
    Congress authorized the Department in 10 U.S.C. 1045 to establish 
this program. This part restates that law and otherwise contains 
internal instruction. DoD internal procedures for the voluntary 
withholding of this state tax are contained in DoD's Financial 
Management Regulation (FMR), Volume 7B, Chapter 26, available at http://comptroller.defense.gov/Portals/45/documents/fmr/current/07b/07b_26.pdf (most recently updated in July 2018). Any administrative-
type information pertinent to the public, such as where a tax payer 
should file a request to have pay withheld or how a state can 
procedurally enter into a withholding agreement with the Department, 
can be found in a notice document published in the Federal Register 
today, as well as in the FMR at the website above.
    This rule is not significant under Executive Order (E.O.) 12866, 
``Regulatory Planning and Review.'' Therefore, the requirements of E.O. 
13771, ``Reducing Regulation and Controlling Regulatory Costs,'' do not 
apply.

List of Subjects in 32 CFR Part 78

    Income taxes, Intergovernmental relations, Military personnel, 
Pensions.

PART 78--[REMOVED]

0
Accordingly, by the authority of 5 U.S.C. 301, 32 CFR part 78 is 
removed.

    Dated: October 3, 2019.
Shelly E. Finke,
Alternate OSD Federal Register Liaison Officer, Department of Defense.
[FR Doc. 2019-21967 Filed 10-11-19; 8:45 am]
 BILLING CODE 5001-06-P