Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables-2005 Update, 12598-12600 [05-5000]
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12598
Federal Register / Vol. 70, No. 49 / Tuesday, March 15, 2005 / Rules and Regulations
notice and comment; therefore, the
Regulatory Flexibility Act, 5 U.S.C. 601,
et seq., does not apply.
calculating the 2005 RIT allowance to be
paid to relocating Federal employees.
DATES: Effective Date: January 1, 2005.
FOR FURTHER INFORMATION CONTACT: The
Regulatory Secretariat (VIR), Room
4035, GS Building, Washington, DC
20405, (202) 208–7312, for information
pertaining to status or publication
schedules. For clarification of content,
contact Ms. Sallie Sherertz, Office of
Governmentwide Policy, Travel
Management Policy Division, at (202)
219–3455. Please cite FTR Amendment
2005–02, FTR case 2005–302.
SUPPLEMENTARY INFORMATION:
Register. This action is not a ‘‘major
rule’’ as defined by 5 U.S.C. 804(2). This
action will be effective May 16, 2005.
List of Subjects in 40 CFR Part 271
Environmental protection,
Administrative practice and procedure,
Confidential business information,
Hazardous waste, Hazardous waste
transportation, Indian lands,
Intergovernmental relations, Penalties,
Reporting and recordkeeping
requirements.
Authority: This action is issued under the
authority of sections 2002(a), 3006 and
7004(b) of the Solid Waste Disposal Act as
amended 42 U.S.C. 6912(a), 6926, and
6974(b).
D. Paperwork Reduction Act
The Paperwork Reduction Act does
not apply because the changes to the
FTR do not impose recordkeeping or
information collection requirements, or
the collection of information from
offerors, contractors, or members of the
public that 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
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 FTR Part 302–17. 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.
This amendment provides the tax
tables necessary to compute the
relocation income tax (RIT) allowance
for employees who are taxed in 2004 on
moving expense reimbursements.
Dated: March 1, 2005.
A. Stanley Meiburg,
Acting Regional Administrator, Region 4.
[FR Doc. 05–5047 Filed 3–14–05; 8:45 am]
BILLING CODE 6560–50–P
GENERAL SERVICES
ADMINISTRATION
41 CFR Part 302–17
[FTR Amendment 2005–02; FTR Case 2005–
302]
RIN 3090–AI05
Federal Travel Regulation; Relocation
Income Tax (RIT) Allowance Tax
Tables—2005 Update
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.
List of Subjects in 41 CFR Chapter 302,
Part 302–17
Government employees, Income taxes,
Relocation allowances and entitlements,
Transfers, Travel and transportation
expenses.
Dated: March 1, 2005.
Stephen A. Perry,
Administrator of General Services.
For the reasons set forth in the
preamble, under 5 U.S.C. 5701–5709,
GSA amends 41 CFR chapter 302, part
302–17 as set forth below:
I
B. Executive Order 12866
Office of Governmentwide
Policy, (GSA).
ACTION: Final rule.
AGENCY:
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
This is not a significant regulatory
action and, therefore, was not subject to
review under section 6(b) of Executive
Order 12866, Regulatory Planning and
Review, dated September 30, 1993. This
rule is not a major rule under 5 U.S.C.
804.
PART 302–17lRELOCATION INCOME
TAX (RIT) ALLOWANCE
1. The authority citation for 41 CFR
part 302–17 continues to read as follows:
I
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.
C. Regulatory Flexibility Act
This final rule is not required to be
published in the Federal Register for
2. Revise Appendixes A, B, and C to
part 302–17 to read as follows:
I
APPENDIX A TO PART 302–17—FEDERAL TAX TABLES FOR RIT ALLOWANCE
FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS—TAX YEAR 2004
[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
§ 302–17.8(e)(1). This table is to be used for employees in which their Year 1 occurred during calendar year 2004.]
Single taxpayer
Marginal tax rate
percent
10
15
25
28
33
35
.....................................
.....................................
.....................................
.....................................
.....................................
.....................................
VerDate jul<14>2003
13:39 Mar 14, 2005
Over
$8,486
15,852
39,093
84,081
166,123
341,553
Jkt 205001
Head of household
But not
over
$15,852
39,093
84,081
166,123
341,553
....................
PO 00000
Frm 00016
Over
$15,539
25,991
56,668
123,629
193,801
354,536
Fmt 4700
Married
filing jointly
But not
over
$25,991
56,668
123,629
193,801
354,536
....................
Sfmt 4700
Over
$22,763
36,688
82,625
147,439
212,158
352,775
E:\FR\FM\15MRR1.SGM
But not
over
$36,688
82,625
147,439
212,158
352,775
....................
15MRR1
Married
filing separately
Over
$10,614
17,891
41,386
74,492
108,134
179,237
But not
over
$17,891
41,386
74,492
108,134
179,237
....................
Federal Register / Vol. 70, No. 49 / Tuesday, March 15, 2005 / Rules and Regulations
12599
APPENDIX B TO PART 302–17—STATE TAX TABLES FOR RIT ALLOWANCE
STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2004
[The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in § 302–17.8(e)(2).
This table is to be used for employees who received covered taxable reimbursements during calendar year 2004. (The rates shown below
are married filing jointly.) If the state has a specific single rate, it is shown. If an employee is in a different filing status, please see 2005
State Tax Handbook, CCH Inc.]
Marginal tax rates (stated in percents) for the earned income amounts specified in each column. 1 2
State (or district)
$20,000–$24,999
Alabama ...................................................................
Alaska ......................................................................
Arizona .....................................................................
If single status 4 ................................................
Arkansas ..................................................................
California ..................................................................
If single status 4 ................................................
Colorado ..................................................................
Connecticut ..............................................................
Delaware ..................................................................
District of Columbia .................................................
Florida ......................................................................
Georgia ....................................................................
Hawaii ......................................................................
If single status 4 ................................................
Idaho ........................................................................
If single status 4 ................................................
Illinois .......................................................................
Indiana .....................................................................
Iowa .........................................................................
Kansas .....................................................................
If single status 4 ................................................
Kentucky ..................................................................
Louisiana ..................................................................
If single status 4 ................................................
Maine .......................................................................
If single status 4 ................................................
Maryland ..................................................................
Massachusetts .........................................................
Michigan ...................................................................
Minnesota ................................................................
If single status 4 ................................................
Mississippi ................................................................
Missouri ....................................................................
Montana ...................................................................
Nebraska ..................................................................
If single status 4 ................................................
Nevada .....................................................................
New Hampshire .......................................................
New Jersey ..............................................................
If single status 4 ................................................
New Mexico .............................................................
If single status 4 ................................................
New York .................................................................
If single status 4 ................................................
North Carolina ..........................................................
If single status 4 ................................................
North Dakota ............................................................
If single status 4 ................................................
Ohio .........................................................................
Oklahoma .................................................................
Oregon .....................................................................
Pennsylvania ............................................................
Rhode Island 5 ..........................................................
South Carolina .........................................................
South Dakota ...........................................................
Tennessee ...............................................................
Texas .......................................................................
Utah .........................................................................
Vermont ...................................................................
If single status 4 ................................................
Virginia .....................................................................
Washington ..............................................................
West Virginia ............................................................
Wisconsin .................................................................
VerDate jul<14>2003
13:39 Mar 14, 2005
Jkt 205001
PO 00000
$25,000–$49,999
5
0
3.20
3.20
6
2
4
4.63
5
5.2
7.5
0
6
6.4
7.6
7.4
7.4
3
3.4
6.48
3.5
6.25
6
4
4
7
8.5
4.75
5.3
3.9
5.35
7.05
5
6
8
3.57
5.12
0
0
1.75
1.75
4.7
6
5.25
6.85
7
7
2.1
2.1
4.457
6.65
9
3.07
25
7
0
0
0
7
3.6
3.6
5.75
0
4
6.5
Frm 00017
Fmt 4700
Sfmt 4700
$50,000–$74,999
5
0
3.20
3.74
7
4
8
4.63
5
5.55
9.3
0
6
7.2
7.9
7.4
7.8
3
3.4
7.92
6.25
6.45
6
4
6
8.5
8.5
4.75
5.3
3.9
7.05
7.05
5
6
9
5.12
6.84
0
0
1.75
3.5
6
6.8
5.9
6.85
7
7
2.1
3.92
4.457
6.65
9
3.07
25
7
0
0
0
7
3.6
7.2
5.75
0
4.5
6.5
E:\FR\FM\15MRR1.SGM
5
0
3.74
4.72
7
6
9.3
4.63
5
5.95
9.3
0
6
7.6
8.25
7.8
7.8
3
3.4
8.98
6.45
6.45
6
6
6
8.5
8.5
4.75
5.3
3.9
7.05
7.85
5
6
10
6.84
6.84
0
0
2.45
5.525
6.8
6.8
6.85
6.85
7
7.75
3.92
3.92
5.201
6.65
9
3.07
25
7
0
0
0
7
7.2
8.5
5.75
0
6
6.5
15MRR1
$75,000 & Over 3
5
0
3.74
4.72
7
9.3
9.3
4.63
5
5.95
9.3
0
6
8.25
8.25
7.8
7.8
3
3.4
8.98
6.45
6.45
6
6
6
8.5
8.5
4.75
5.3
3.9
7.05
7.85
5
6
11
6.84
6.84
0
0
5.525
6.37
6.8
6.8
6.85
6.85
7
7.75
3.92
4.34
5.943
6.65
9
3.07
25
7
0
0
0
7
7.20
8.5
5.75
0
6.5
6.5
12600
Federal Register / Vol. 70, No. 49 / Tuesday, March 15, 2005 / Rules and Regulations
APPENDIX B TO PART 302–17—STATE TAX TABLES FOR RIT ALLOWANCE—Continued
STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2004
[The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in § 302–17.8(e)(2).
This table is to be used for employees who received covered taxable reimbursements during calendar year 2004. (The rates shown below
are married filing jointly.) If the state has a specific single rate, it is shown. If an employee is in a different filing status, please see 2005
State Tax Handbook, CCH Inc.]
Marginal tax rates (stated in percents) for the earned income amounts specified in each column. 1 2
State (or district)
$20,000–$24,999
Wyoming ..................................................................
$25,000–$49,999
0
$50,000–$74,999
0
$75,000 & Over 3
0
0
(The above table headings established by IRS.)
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 § 302–17.8(e)(2)(ii).
3 This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please consult actual tax tables. (See 2005
State Tax Handbook, CCH, Inc.)
4 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.
5 The income tax rate for Rhode Island 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 § 302–17.8(e)(2)(iii).
APPENDIX C TO PART 302–17—FEDERAL TAX TABLES FOR RIT ALLOWANCE—YEAR 2
ESTIMATED RANGES OF WAGE AND SALARY INCOME CORRESPONDING TO FEDERAL STATUTORY MARGINAL INCOME TAX
RATES BY FILING STATUS IN 2005
[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
§ 302–17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1995, 1996, 1997, 1998, 1999, 2001,
2002, 2003, or 2004.]
Single taxpayer
Marginal tax rate
percent
10
15
25
28
33
35
.....................................
.....................................
.....................................
.....................................
.....................................
.....................................
But not
over
Over
$8,712
16,201
39,898
85,748
169,230
348,318
$16,201
39,898
85,748
169,230
348,318
....................
Appendix D to Part 302–17—
[Amended]
3. Amend the heading of Appendix D
to part 302–17 by removing ‘‘2003’’ and
adding ‘‘2004’’ in its place.
I
[FR Doc. 05–5000 Filed 3–14–05; 8:45 am]
BILLING CODE 6820–14–P
DEPARTMENT OF HOMELAND
SECURITY
Federal Emergency Management
Agency
44 CFR Part 64
[Docket No. FEMA–7871]
Suspension of Community Eligibility
Federal Emergency
Management Agency, Emergency
Preparedness and Response Directorate,
Department of Homeland Security.
ACTION: Final rule.
AGENCY:
VerDate jul<14>2003
13:39 Mar 14, 2005
Jkt 205001
Head of household
Over
$15,989
26,630
58,079
125,252
195,589
360,009
Married
filing jointly
But not
over
$26,630
58,079
125,252
195,589
360,009
....................
$23,519
37,568
84,110
150,301
216,710
360,571
SUMMARY: This rule identifies
communities, where the sale of flood
insurance has been authorized under
the National Flood Insurance Program
(NFIP), that are scheduled for
suspension on the effective dates listed
within this rule because of
noncompliance with the floodplain
management requirements of the
program. If the Federal Emergency
Management Agency (FEMA) receives
documentation that the community has
adopted the required floodplain
management measures prior to the
effective suspension date given in this
rule, the suspension will not occur and
a notice of this will be provided by
publication in the Federal Register on a
subsequent date.
EFFECTIVE DATES: The effective date of
each community’s scheduled
suspension is the third date (‘‘Susp.’’)
listed in the third column of the
following tables.
ADDRESSES: If you wish to determine
whether a particular community was
suspended on the suspension date,
PO 00000
Frm 00018
Fmt 4700
Sfmt 4700
But not
over
Over
$37,568
84,110
150,301
216,710
360,571
....................
Married
filing separately
Over
$10,897
18,242
42,410
76,165
109,970
182,419
But not
over
$18,242
42,410
76,165
109,970
182,419
....................
contact the appropriate FEMA Regional
Office or the NFIP servicing contractor.
FOR FURTHER INFORMATION CONTACT:
Michael M. Grimm, Mitigation Division,
500 C Street, SW., Room 412,
Washington, DC 20472, (202) 646–2878.
SUPPLEMENTARY INFORMATION: The NFIP
enables property owners to purchase
flood insurance which is generally not
otherwise available. In return,
communities agree to adopt and
administer local floodplain management
aimed at protecting lives and new
construction from future flooding.
Section 1315 of the National Flood
Insurance Act of 1968, as amended, 42
U.S.C. 4022, prohibits flood insurance
coverage as authorized under the
National Flood Insurance Program, 42
U.S.C. 4001 et seq.; unless an
appropriate public body adopts
adequate floodplain management
measures with effective enforcement
measures. The communities listed in
this document no longer meet that
statutory requirement for compliance
with program regulations, 44 CFR part
E:\FR\FM\15MRR1.SGM
15MRR1
]]>Agencies
[Federal Register Volume 70, Number 49 (Tuesday, March 15, 2005)]
[Rules and Regulations]
[Pages 12598-12600]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-5000]
=======================================================================
-----------------------------------------------------------------------
GENERAL SERVICES ADMINISTRATION
41 CFR Part 302-17
[FTR Amendment 2005-02; FTR Case 2005-302]
RIN 3090-AI05
Federal Travel Regulation; Relocation Income Tax (RIT) Allowance
Tax Tables--2005 Update
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 Rico income tax brackets
and rates. The Federal, State, and Puerto Rico tax tables contained in
this rule are for calculating the 2005 RIT allowance to be paid to
relocating Federal employees.
DATES: Effective Date: January 1, 2005.
FOR FURTHER INFORMATION CONTACT: The Regulatory Secretariat (VIR), Room
4035, GS Building, Washington, DC 20405, (202) 208-7312, for
information pertaining to status or publication schedules. For
clarification of content, contact Ms. Sallie Sherertz, Office of
Governmentwide Policy, Travel Management Policy Division, at (202) 219-
3455. Please cite FTR Amendment 2005-02, FTR case 2005-302.
SUPPLEMENTARY INFORMATION:
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 FTR Part 302-17. 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.
This amendment provides the tax tables necessary to compute the
relocation income tax (RIT) allowance for employees who are taxed in
2004 on moving expense reimbursements.
B. Executive Order 12866
This is not a significant regulatory action and, therefore, was not
subject to review under section 6(b) of Executive Order 12866,
Regulatory Planning and Review, dated September 30, 1993. This rule is
not a major rule under 5 U.S.C. 804.
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 the changes to
the FTR do not impose recordkeeping or information collection
requirements, or the collection of information from offerors,
contractors, or members of the public that 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.
List of Subjects in 41 CFR Chapter 302, Part 302-17
Government employees, Income taxes, Relocation allowances and
entitlements, Transfers, Travel and transportation expenses.
Dated: March 1, 2005.
Stephen A. Perry,
Administrator of General Services.
0
For the reasons set forth in the preamble, under 5 U.S.C. 5701-5709,
GSA amends 41 CFR chapter 302, part 302-17 as set forth below:
PART 302-17--RELOCATION INCOME TAX (RIT) ALLOWANCE
0
1. The authority citation for 41 CFR part 302-17 continues to read as
follows:
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.
0
2. Revise Appendixes A, B, and C to part 302-17 to read as follows:
Appendix A to Part 302-17--Federal Tax Tables for RIT Allowance
Federal Marginal Tax Rates by Earned Income Level and Filing Status--Tax Year 2004
[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.
302-17.8(e)(1). This table is to be used for employees in which their Year 1 occurred during calendar year 2004.]
--------------------------------------------------------------------------------------------------------------------------------------------------------
Single taxpayer Head of household Married filing jointly Married filing
------------------------------------------------------------------------------ separately
Marginal tax rate percent -------------------------
Over But not Over But not Over But not But not
over over over Over over
--------------------------------------------------------------------------------------------------------------------------------------------------------
10.............................................. $8,486 $15,852 $15,539 $25,991 $22,763 $36,688 $10,614 $17,891
15.............................................. 15,852 39,093 25,991 56,668 36,688 82,625 17,891 41,386
25.............................................. 39,093 84,081 56,668 123,629 82,625 147,439 41,386 74,492
28.............................................. 84,081 166,123 123,629 193,801 147,439 212,158 74,492 108,134
33.............................................. 166,123 341,553 193,801 354,536 212,158 352,775 108,134 179,237
35.............................................. 341,553 ........... 354,536 ........... 352,775 ........... 179,237 ...........
--------------------------------------------------------------------------------------------------------------------------------------------------------
[[Page 12599]]
Appendix B to Part 302-17--State Tax Tables for RIT Allowance
State Marginal Tax Rates by Earned Income Level--Tax Year 2004
[The following table is to be used to determine the State marginal tax rates for calculation of the RIT
allowance as prescribed in Sec. 302-17.8(e)(2). This table is to be used for employees who received covered
taxable reimbursements during calendar year 2004. (The rates shown below are married filing jointly.) If the
state has a specific single rate, it is shown. If an employee is in a different filing status, please see 2005
State Tax Handbook, CCH Inc.]
----------------------------------------------------------------------------------------------------------------
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 \3\
----------------------------------------------------------------------------------------------------------------
Alabama..................... 5 5 5 5
Alaska...................... 0 0 0 0
Arizona..................... 3.20 3.20 3.74 3.74
If single status \4\.... 3.20 3.74 4.72 4.72
Arkansas.................... 6 7 7 7
California.................. 2 4 6 9.3
If single status \4\.... 4 8 9.3 9.3
Colorado.................... 4.63 4.63 4.63 4.63
Connecticut................. 5 5 5 5
Delaware.................... 5.2 5.55 5.95 5.95
District of Columbia........ 7.5 9.3 9.3 9.3
Florida..................... 0 0 0 0
Georgia..................... 6 6 6 6
Hawaii...................... 6.4 7.2 7.6 8.25
If single status \4\.... 7.6 7.9 8.25 8.25
Idaho....................... 7.4 7.4 7.8 7.8
If single status \4\.... 7.4 7.8 7.8 7.8
Illinois.................... 3 3 3 3
Indiana..................... 3.4 3.4 3.4 3.4
Iowa........................ 6.48 7.92 8.98 8.98
Kansas...................... 3.5 6.25 6.45 6.45
If single status \4\.... 6.25 6.45 6.45 6.45
Kentucky.................... 6 6 6 6
Louisiana................... 4 4 6 6
If single status \4\.... 4 6 6 6
Maine....................... 7 8.5 8.5 8.5
If single status \4\.... 8.5 8.5 8.5 8.5
Maryland.................... 4.75 4.75 4.75 4.75
Massachusetts............... 5.3 5.3 5.3 5.3
Michigan.................... 3.9 3.9 3.9 3.9
Minnesota................... 5.35 7.05 7.05 7.05
If single status \4\.... 7.05 7.05 7.85 7.85
Mississippi................. 5 5 5 5
Missouri.................... 6 6 6 6
Montana..................... 8 9 10 11
Nebraska.................... 3.57 5.12 6.84 6.84
If single status \4\.... 5.12 6.84 6.84 6.84
Nevada...................... 0 0 0 0
New Hampshire............... 0 0 0 0
New Jersey.................. 1.75 1.75 2.45 5.525
If single status \4\.... 1.75 3.5 5.525 6.37
New Mexico.................. 4.7 6 6.8 6.8
If single status \4\.... 6 6.8 6.8 6.8
New York.................... 5.25 5.9 6.85 6.85
If single status \4\.... 6.85 6.85 6.85 6.85
North Carolina.............. 7 7 7 7
If single status \4\.... 7 7 7.75 7.75
North Dakota................ 2.1 2.1 3.92 3.92
If single status \4\.... 2.1 3.92 3.92 4.34
Ohio........................ 4.457 4.457 5.201 5.943
Oklahoma.................... 6.65 6.65 6.65 6.65
Oregon...................... 9 9 9 9
Pennsylvania................ 3.07 3.07 3.07 3.07
Rhode Island \5\............ 25 25 25 25
South Carolina.............. 7 7 7 7
South Dakota................ 0 0 0 0
Tennessee................... 0 0 0 0
Texas....................... 0 0 0 0
Utah........................ 7 7 7 7
Vermont..................... 3.6 3.6 7.2 7.20
If single status \4\.... 3.6 7.2 8.5 8.5
Virginia.................... 5.75 5.75 5.75 5.75
Washington.................. 0 0 0 0
West Virginia............... 4 4.5 6 6.5
Wisconsin................... 6.5 6.5 6.5 6.5
[[Page 12600]]
Wyoming..................... 0 0 0 0
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(The above table headings established by IRS.)
\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. 302-17.8(e)(2)(ii).
\3\ This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please
consult actual tax tables. (See 2005 State Tax Handbook, CCH, Inc.)
\4\ 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.
\5\ The income tax rate for Rhode Island 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. 302-17.8(e)(2)(iii).
Appendix C to Part 302-17--Federal Tax Tables For RIT Allowance--Year 2
Estimated Ranges of Wage and Salary Income Corresponding to Federal Statutory Marginal Income Tax Rates by Filing Status in 2005
[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.
302-17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1995, 1996, 1997, 1998, 1999, 2001, 2002, 2003, or
2004.]
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Single taxpayer Head of household Married filing jointly Married filing
------------------------------------------------------------------------------ separately
Marginal tax rate percent -------------------------
Over But not Over But not Over But not But not
over over over Over over
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10.............................................. $8,712 $16,201 $15,989 $26,630 $23,519 $37,568 $10,897 $18,242
15.............................................. 16,201 39,898 26,630 58,079 37,568 84,110 18,242 42,410
25.............................................. 39,898 85,748 58,079 125,252 84,110 150,301 42,410 76,165
28.............................................. 85,748 169,230 125,252 195,589 150,301 216,710 76,165 109,970
33.............................................. 169,230 348,318 195,589 360,009 216,710 360,571 109,970 182,419
35.............................................. 348,318 ........... 360,009 ........... 360,571 ........... 182,419 ...........
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Appendix D to Part 302-17--[Amended]
0
3. Amend the heading of Appendix D to part 302-17 by removing ``2003''
and adding ``2004'' in its place.
[FR Doc. 05-5000 Filed 3-14-05; 8:45 am]
BILLING CODE 6820-14-P
