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Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables

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Start Preamble

AGENCY:

Office of Governmentwide Policy, GSA.

ACTION:

Final rule.

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 Start Printed Page 23178Rico income tax brackets and rates. The Federal, State, and Puerto Rico tax tables contained in this rule are for calculating the 2001 RIT allowance to be paid to relocating Federal employees.

DATES:

This final rule is effective January 1, 2001, and applies for RIT allowance payments made on or after January 1, 2001.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Calvin L. Pittman, Office of Governmentwide Policy (MTT), Washington, DC 20405, telephone (202) 501-1538.

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:

This amendment provides the tax tables necessary to compute the relocation income tax (RIT) allowance for employees who are taxed in 2001 on moving expense reimbursements.

A. Background

Section 5724b of Title 5, United States Code, provides for reimbursement of substantially all Federal, State, and local income taxes incurred by a transferred Federal employee on taxable moving expense reimbursements. Policies and procedures for the calculation and payment of a RIT allowance are contained in the Federal Travel Regulation (41 CFR part 302-11). The Federal, State, and Puerto Rico tax tables for calculating RIT allowance payments are updated yearly to reflect changes in Federal, State, and Puerto Rico income tax brackets and rates.

B. Executive Order 12866

The General Services Administration (GSA) has determined that this final rule is not a significant regulatory action for the purposes of Executive Order 12866 of September 30, 1993.

C. Regulatory Flexibility Act

This final rule is not required to be published in the Federal Register for notice and comment; therefore, the Regulatory Flexibility Act, 5 U.S.C. 601 et seq., does not apply.

D. Paperwork Reduction Act

The Paperwork Reduction Act does not apply because this final rule does not impose recordkeeping or information collection requirements, or the collection of information from offerors, contractors, or members of the public which require the approval of the Office of Management and Budget under 44 U.S.C. 3501 et seq.

E. Small Business Regulatory Enforcement Fairness Act

This final rule is also exempt from Congressional review prescribed under 5 U.S.C. 801 since it relates solely to agency management and personnel.

Start List of Subjects

List of Subjects in 41 CFR Part 302-11

End List of Subjects

For the reasons set forth in the preamble, 41 CFR part 302-11 is amended as follows:

Start Part

PART 302-11—RELOCATION INCOME TAX (RIT) ALLOWANCE

End Part Start Amendment Part

1. The authority citation for

End Amendment Part Start Authority

Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.

End Authority Start Amendment Part

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, to read as follows:

End Amendment Part Start Appendix

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 2000

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 § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 2000.

Marginal tax rateSingle taxpayerHeads of householdMarried filing jointly/qualifying widows & widowersMarried filing separately
PercentOverBut not overOverBut not overOverBut not overOverBut not over
15$7,417$34,638$13,375$49,734$17,421$63,297$8,603$31,342
2834,63875,76449,734113,41363,297131,33431,34263,448
3175,764148,990113,413180,742131,334189,82663,44899,219
36148,990306,111180,742326,450189,826315,95799,219170,524
39.6306,111326,450315,957170,524
End Appendix Start Appendix

Appendix B to Part 302-11—State Tax Tables for RIT Allowance

* * * * *

State Marginal Tax Rates by Earned Income Level—Tax Year 2000

The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in § 302-11.8(e)(2). This table is to be used for employees who received covered taxable reimbursements during calendar year 2000.

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 & Over
Alabama5555
Alaska0000
Arizona2.873.23.745.04
Arkansas4.5777
If single status 36777
California2489.3
If single status 34889.3
Colorado4.754.754.754.75
Connecticut4.54.54.54.5
Start Printed Page 23179
Delaware5.25.956.46.4
District of Columbia89.59.59.5
Florida0000
Georgia6666
Hawaii7.28.28.758.75
If single status 38.28.758.758.75
Idaho7.88.28.28.2
Illinois3333
Indiana3.43.43.43.4
Iowa6.487.928.988.98
If single status 36.87.928.988.98
Kansas3.56.256.256.45
If single status 36.256.456.456.45
Kentucky6666
Louisiana2446
If single status 34466
Maine4.578.58.5
If single status 378.58.58.5
Maryland4.854.854.854.85
Massachusetts5.955.955.955.95
Michigan4.44.44.44.4
Minnesota5.57.257.258
If single status 37.257.2588
Mississippi5555
Missouri6666
Montana9101111
Nebraska3.655.246.996.99
If single status 35.246.996.996.99
Nevada0000
New Hampshire0000
New Jersey1.41.752.456.37
If single status 31.43.55.5256.37
New Mexico3.267.18.2
If single status 367.17.98.2
New York45.256.856.85
If single status 35.256.856.856.85
North Carolina6777.75
North Dakota6.679.331212
If single status 3810.671212
Ohio3.5804.2955.0127.228
Oklahoma56.756.756.75
If single status 36.756.756.756.75
Oregon9999
Pennsylvania2.82.82.82.8
Rhode Island 426.526.526.526.5
South Carolina7777
South Dakota0000
Tennessee0000
Texas0000
Utah7777
Vermont 525252525
Virginia55.755.755.75
Washington0000
West Virginia44.566.5
Wisconsin6.376.776.776.77
Wyoming0000
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 § 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 is 26.5 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 § 302-11.8(e)(2)(iii).
5 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 § 302-11.8(e)(2)(iii).
End Appendix Start Appendix Start Printed Page 23180

Appendix C to Part 302-11—Federal Tax Tables For RIT Allowance—Year 2

* * * * *

Federal Marginal Tax Rates by Earned Income Level and Filing Statu—Tax Year 2001

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 § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999 or 2000.

Marginal tax rateSingle taxpayerHeads of householdMarried filing jointly/qualifying widows & widowersMarried filing separately
PercentOverBut not overOverBut not overOverBut not overOverBut not over
15$7,582$35,363$13,905$51,016$18,061$65,011$8,742$32,028
28$35,363$77,472$51,016$116,612$65,011$133,818$32,028$65,470
31$77,472$154,524$116,612$180,660$133,818$193,566$65,470$99,363
36$154,524$317,548$180,660$324,522$193,566$323,455$99,363$169,100
39.6$317,548$324,522$323,455$169,100
End Appendix Start Appendix

Appendix D to Part 302-11_Puerto Rico Tax Tables for RIT Allowance

* * * * *

Puerto Rico Marginal Tax Rates by Earned Income Level_Tax Year 2000

The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in § 302-11.8(e)(4)(i).

Marginal tax rateSingle filing statusAny other filing status
PercentOverBut not overOverBut not over
11$25,000
16.5$25,000
29.5$25,000$50,000$25,000$50,000
33$50,000$50,000
End Appendix Start Signature

Dated: April 30, 2001.

Thurman M. Davis, Sr.,

Acting Administrator of General Services.

End Signature End Supplemental Information

[FR Doc. 01-11497 Filed 5-7-01; 8:45 am]

BILLING CODE 6820-34-M