Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables-2006 Update, 9262-9265 [06-1677]
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Federal Register / Vol. 71, No. 36 / Thursday, February 23, 2006 / Rules and Regulations
553(b)(A) (or any other law). As prior
notice and an opportunity for public
comment were not required pursuant to
5 U.S.C. 553 (or any other law) for the
changes in this interim rule, a regulatory
flexibility analysis under the Regulatory
Flexibility Act (5 U.S.C. 601 et seq.) is
not required for the changes in this
interim rule. See 5 U.S.C. 603.
Executive Order 13132: This rule
making does not contain policies with
federalism implications sufficient to
warrant preparation of a Federalism
Assessment under Executive Order
13132 (August 4, 1999).
Executive Order 12866: This
rulemaking has been determined to be
not significant for purposes of Executive
Order 12866 (September 30, 1993).
Paperwork Reduction Act: This
interim rule involves information
collection requirements which are
subject to review by the Office of
Management and Budget (OMB) under
the Paperwork Reduction Act of 1995
(44 U.S.C. 3501 et seq.). The collection
of information involved in this interim
rule has been reviewed and previously
approved by OMB under OMB control
number 0651–0033. The United States
Patent and Trademark Office is not
resubmitting any information collection
to OMB for its review and approval
because the changes in this interim rule
do not affect the information collection
requirements associated with the
information collection under OMB
control number 0651–0033. The
principal impacts of the changes in this
interim rule are to clarify the
requirement for compliance with all the
requirements of filing a reexamination
before a filing date will be assigned to
a reexamination.
Interested persons are requested to
send comments regarding these
information collections, including
suggestions for reducing this burden to:
(1) The Office of Information and
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Management and Budget, New
Executive Office Building, Room 10202,
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Patent and Trademark Office; and (2)
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Legal Administration, Commissioner for
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Notwithstanding any other provision
of law, no person is required to respond
to nor shall a person be subject to a
penalty for failure to comply with a
collection of information subject to the
requirements of the Paperwork
Reduction Act unless that collection of
information displays a currently valid
OMB control number.
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List of Subjects in 37 CFR Part 1
Administrative practice and
procedure, Courts, Freedom of
information, Inventions and patents,
Reporting and recordkeeping
requirements, Small Businesses, and
Biologics.
§ 1.919 Filing date of request for inter
partes reexamination.
(a) The filing date of a request for inter
partes reexamination is the date on
which the request satisfies all the
requirements for the request set forth in
§ 1.915.
*
*
*
*
*
For the reasons set forth in the
preamble, 37 CFR part 1 is amended as
follows:
I
PART 1—RULES OF PRACTICE IN
PATENT CASES
1. The authority citation for 37 CFR
part 1 continues to read as follows:
I
Authority: 35 U.S.C. 2(b)(2), unless
otherwise noted.
2. Section 1.510 is amended by
revising paragraphs (c) and (d) to read
as follows:
I
*
*
*
*
*
(c) If the request does not include the
fee for requesting ex parte
reexamination required by paragraph (a)
of this section and all of the parts
required by paragraph (b) of this section,
then the person identified as requesting
reexamination will be so notified and
will generally be given an opportunity
to complete the request within a
specified time. Failure to comply with
the notice will result in the ex parte
reexamination request not being granted
a filing date, and will result in
placement of the request in the patent
file as a citation if it complies with the
requirements of § 1.501.
(d) The filing date of the request for
ex parte reexamination is the date on
which the request satisfies all the
requirements of paragraphs (a) and (b) of
this section.
*
*
*
*
*
3. Section 1.915 is amended by
revising paragraph (d) as follows:
I
§ 1.915 Content of request for inter partes
reexamination.
*
*
*
*
*
(d) If the inter partes request does not
meet all the requirements of subsection
1.915(b), the person identified as
requesting inter partes reexamination
will be so notified and will generally be
given an opportunity to complete the
formal requirements of the request
within a specified time. Failure to
comply with the notice will result in the
inter partes reexamination request not
being granted a filing date.
4. Section 1.919 is amended by
revising paragraph (a) to read as follows:
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BILLING CODE 3510–16–P
GENERAL SERVICES
ADMINISTRATION
41 CFR Part 302–17
[FTR Amendment 2006–01; FTR Case 2006–
301]
§ 1.510 Request for ex parte
reexamination.
I
Dated: February 16, 2006.
Jon W. Dudas,
Under Secretary of Commerce for Intellectual
Property and Director of the United States
Patent and Trademark Office.
[FR Doc. 06–1678 Filed 2–22–06; 8:45 am]
RIN 3090–AI22
Federal Travel Regulation; Relocation
Income Tax (RIT) Allowance Tax
Tables—2006 Update
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
are being updated 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 2006 RIT allowance to be paid to
relocating Federal employees.
DATES: Effective Date: This final rule
was effective on January 1, 2006.
FOR FURTHER INFORMATION CONTACT: The
Regulatory Secretariat (VIR), Room
4035, GSA Building, Washington, DC
20405, telephone (202) 208–7312, for
information pertaining to status or
publication schedules. For clarification
of content, contact Patrick McConnell,
Office of Governmentwide Policy,
Travel Management Policy (MTT),
Washington, DC 20405, telephone (202)
501–2362. Please cite FTR Amendment
2006–01, FTR case 2006–301.
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
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Federal Register / Vol. 71, No. 36 / Thursday, February 23, 2006 / Rules and Regulations
payment of the RIT allowance are
contained in the Federal Travel
Regulation (41 CFR 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 RIT
allowance for employees who are taxed
in 2005 on moving expense
reimbursements.
Regulatory Flexibility Act, 5 U.S.C. 601
et seq., does not apply.
Transfers, Travel and transportation
expenses.
D. Paperwork Reduction Act
Dated: February 9, 2006.
David L. Bibb,
Acting Administrator of General Services.
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.
E. Small Business Regulatory
Enforcement Fairness Act
C. Regulatory Flexibility Act
This final rule is not required to be
published in the Federal Register for
notice and comment; therefore, the
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 that require the approval of the
Office of Management and Budget under
44 U.S.C. 3501 et seq.
For the reasons set forth in the
preamble, under 5 U.S.C. 5738, GSA
amends 41 CFR part 302–17 as set forth
below:
I
PART 302–17—RELOCATION INCOME
TAX (RIT) ALLOWANCE
1. The authority citation for 41 CFR
part 302–17 continues to read as
follows:
I
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 Part 302–17
Government employees, Income taxes,
Relocation allowances and entitlements,
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.
2. Revise Appendixes A, B, C, and D
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 2005
[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 2005.]
Marginal tax rate
Single taxpayer
Percent
10
15
25
28
33
35
Over
.....................................
.....................................
.....................................
.....................................
.....................................
.....................................
$8,712
16,201
39,898
85,748
169,230
348,318
Head of household
But not over
Over
$16,201
39,898
85,748
169,230
348,318
....................
$15,989
26,630
58,079
125,252
195,589
360,009
Married filing jointly/qualifying widows & widowers
But not over
Married
filing
separately
Over
$26,630
58,079
125,252
195,589
360,009
....................
But not over
Over
But not over
$23,519
37,568
84,110
150,301
216,710
360,571
$37,568
84,110
150,301
216,710
360,571
....................
$10,897
18,242
42,410
76,165
109,970
182,419
$18,242
42,410
76,165
109,970
182,419
....................
Appendix B to Part 302–17—State Tax
Tables for RIT Allowance
STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2005
[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 as a guide for employees who received covered taxable reimbursements during calendar year 2005. The rates
shown below are for married filing jointly and if the state has a specific single rate, it is shown. For more specific information or if an employee is in a different filing status, please see the 2006 State Tax Handbook, pp. 258–274, CCH Inc., https://tax.cchgroup.com/Books/default.]
Marginal tax rates (stated in percents) for the earned income amounts specified in each column.1 2 3
rwilkins on PROD1PC63 with RULES
State (or District)
$20,000–24,999
Alabama ...................................................................................
Alaska ......................................................................................
Arizona .....................................................................................
If single status, married filing separately 5 ........................
Arkansas ..................................................................................
California ..................................................................................
If single status, married filing separately 5 ........................
Colorado ..................................................................................
Connecticut ..............................................................................
Delaware ..................................................................................
District of Columbia .................................................................
Florida ......................................................................................
Georgia ....................................................................................
Hawaii ......................................................................................
If single status, married filing separately 5 ........................
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5.00
0.00
3.20
3.20
6.00
2.00
6.00
4.63
5.00
5.20
7.50
0.00
6.00
6.80
7.60
Fmt 4700
Sfmt 4700
$25,000–49,999
$50,000–74,999
5.00
0.00
3.20
3.74
7.00
6.00
9.30
4.63
5.00
5.55
9.00
0.00
6.00
7.60
7.90
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5.00
0.00
3.74
4.72
7.00
8.00
9.30
4.63
5.00
5.95
9.00
0.00
6.00
7.90
8.25
23FER1
$75,000 & over 4
5.00
0.00
3.74
4.72
7.00
9.30
9.30
4.63
5.00
5.95
9.00
0.00
6.00
8.25
8.25
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Federal Register / Vol. 71, No. 36 / Thursday, February 23, 2006 / Rules and Regulations
STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2005—Continued
[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 as a guide for employees who received covered taxable reimbursements during calendar year 2005. The rates
shown below are for married filing jointly and if the state has a specific single rate, it is shown. For more specific information or if an employee is in a different filing status, please see the 2006 State Tax Handbook, pp. 258–274, CCH Inc., https://tax.cchgroup.com/Books/default.]
Marginal tax rates (stated in percents) for the earned income amounts specified in each column.1 2 3
State (or District)
$20,000–24,999
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Idaho ........................................................................................
If single status, married filing separately 5 ........................
Illinois .......................................................................................
Indiana .....................................................................................
Iowa .........................................................................................
Kansas .....................................................................................
If single status, married filing separately 5 ........................
Kentucky ..................................................................................
Louisiana ..................................................................................
If single status, married filing separately 5 ........................
Maine .......................................................................................
If single status, married filing separately 5 ........................
Maryland ..................................................................................
Massachusetts .........................................................................
Michigan ...................................................................................
Minnesota ................................................................................
If single status, married filing separately 5 ........................
Mississippi ................................................................................
Missouri ....................................................................................
Montana ...................................................................................
Nebraska ..................................................................................
If single status, married filing separately 5 ........................
Nevada .....................................................................................
New Hampshire .......................................................................
New Jersey ..............................................................................
If single status, married filing separately 5 ........................
New Mexico .............................................................................
New York .................................................................................
If single status, married filing separately 5 ........................
North Carolina ..........................................................................
If single status, married filing separately 5 ........................
North Dakota ............................................................................
If single status, married filing separately 5 ........................
Ohio .........................................................................................
Oklahoma 6 ..............................................................................
Oregon .....................................................................................
Pennsylvania ............................................................................
Rhode Island 7 .........................................................................
South Carolina .........................................................................
South Dakota ...........................................................................
Tennessee ...............................................................................
Texas .......................................................................................
Utah .........................................................................................
Vermont ...................................................................................
If single status, married filing separately 5 ........................
Virginia .....................................................................................
Washington ..............................................................................
West Virginia ............................................................................
Wisconsin .................................................................................
Wyoming ..................................................................................
7.40
7.80
3.00
3.40
6.48
3.50
6.25
5.80
2.00
4.00
7.00
8.50
4.75
5.30
3.90
5.35
7.05
5.00
6.00
6.90
3.57
5.12
0.00
0.00
1.75
1.75
6.00
5.25
6.85
7.00
7.00
2.10
2.10
4.27
6.65
9.00
3.07
25.00
7.00
0.00
0.00
0.00
7.00
3.60
3.60
5.75
0.00
4.00
6.50
0.00
$25,000–49,999
$50,000–74,999
7.80
7.80
3.00
3.40
7.92
6.25
6.45
5.80
4.00
6.00
8.50
8.50
4.75
5.30
3.90
7.05
7.05
5.00
6.00
6.90
6.84
6.84
0.00
0.00
1.75
5.525
6.00
6.85
6.85
7.00
7.00
2.10
3.92
4.983
6.65
9.00
3.07
25.00
7.00
0.00
0.00
0.00
7.00
3.60
7.20
5.75
0.00
6.00
6.50
0.00
7.80
7.80
3.00
3.40
8.98
6.45
6.45
5.80
6.00
6.00
8.50
8.50
4.75
5.30
3.90
7.05
7.85
5.00
6.00
6.90
6.84
6.84
0.00
0.00
3.50
5.525
6.00
6.85
6.85
7.00
7.75
3.92
4.34
4.983
6.65
9.00
3.07
25.00
7.00
0.00
0.00
0.00
7.00
7.20
8.50
5.75
0.00
6.50
6.50
0.00
$75,000 & over 4
7.80
7.80
3.00
3.40
8.98
6.45
6.45
6.00
6.00
6.00
8.50
8.50
4.75
5.30
3.90
7.05
7.85
5.00
6.00
6.90
6.84
6.84
0.00
0.00
5.525
6.370
6.00
6.85
6.85
7.00
7.75
3.92
4.34
5.693
6.65
9.00
3.07
25.00
7.00
0.00
0.00
0.00
7.00
7.20
8.50
5.75
0.00
6.50
6.50
0.00
(The above table/column 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 If two or more marginal tax rates of a State overlap an income bracket shown in this table, then the highest of the two or more State marginal
tax rates is shown for that entire income bracket. For more specific information, see the 2006 State Tax Handbook, pp. 258–274, CCH, Inc.,
https://tax.cchgroup.com/Books/default.
4 This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please consult actual tax tables. See 2006
State Tax Handbook, pp. 258–274, CCH, Inc., https://tax.cchgroup.com/Books/default.
5 This rate applies only to those individuals certifying that they will file under a single or married filing separately status within the states where
they will pay income taxes.
6 The 2005 personal income tax rates shown here for Oklahoma follow Method 1 only. For information on Method 2, see the 2006 State Tax
Handbook, pp. 258–274, CCH, Inc., https://tax.cchgroup.com/Books/default.
7 The income tax rate for Rhode Island is 25 percent of Federal income tax rates, including capital gains rates and any another other special
rates for other types of income. 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).
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Federal Register / Vol. 71, No. 36 / Thursday, February 23, 2006 / Rules and Regulations
9265
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 2006
[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 1996, 1997, 1998, 1999, 2000, 2001,
2002, 2003, 2004 or 2005.]
Marginal tax rate
Percent
10
15
25
28
33
35
Single taxpayer
Head of household
Married filing jointly/qualifying widows & widowers
Married filing separately
Over
But not over
Over
But not over
Over
But not over
Over
But not over
$8,739
16,560
41,041
88,541
175,222
360,212
$16,560
41,041
88,541
175,222
360,212
....................
$16,538
27,374
59,526
128,605
203,511
375,305
$27,374
59,526
128,605
203,511
375,305
....................
$24,163
38,534
86,182
154,786
224,818
374,173
$38,534
86,182
154,786
224,818
374,173
....................
$12,036
19,194
43,330
79,441
114,716
188,184
$19,194
43,330
79,441
114,716
188,184
....................
.....................................
.....................................
.....................................
.....................................
.....................................
.....................................
Appendix D to Part 302–17—Puerto
Rico Tax Tables for RIT Allowance
PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2005
[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–
17.8(e)(4)(i).]
Marginal tax rate
For married person living
with spouse and filing
jointly, married person not
living with spouse, single
person, or head of household
Percent
Over
10
15
28
33
.....................................................................................................................................
.....................................................................................................................................
.....................................................................................................................................
.....................................................................................................................................
For married person living
with spouse and filing
separately
Over
But not over
But not over
$2,000
17,000
30,000
50,000
$17,000
30,000
50,000
....................
$1,000
8,500
15,000
25,000
$8,500
15,000
25,000
....................
Source: Individual Income Tax Return 2005—Long Form; Commonwealth of Puerto Rico, Department of the Treasury, P.O. Box 9022501, San
Juan, PR 00902–2501; https://www.hacienda.gobierno.pr/planillas_individuo.asp.
waived. The fees are being revised to
correspond to modifications in the rate
of pay approved by Congress.
DATES: Effective Date: February 23,
2006.
[FR Doc. 06–1677 Filed 2–22–06; 8:45 am]
BILLING CODE 6820–14–P
FEDERAL COMMUNICATIONS
COMMISSION
FOR FURTHER INFORMATION CONTACT:
Shoko B. Hair, Freedom of Information
Act Public Liaison, Office of
Performance Evaluation and Records
Management, Room 1–A827, Federal
Communications Commission, 445 12th
Street, SW., Washington, DC 20554,
(202) 418–1379 or via Internet at
shoko.hair@fcc.gov.
47 CFR PART 0
[DA 06–101]
Freedom of Information Act
Federal Communications
Commission.
ACTION: Final rule.
AGENCY:
rwilkins on PROD1PC63 with RULES
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Jkt 205001
The
Federal Communications Commission is
modifying § 0.467(a) of the
Commission’s rules. This rule pertains
to the charges for searching and
reviewing records requested under the
FOIA. The FOIA requires Federal
agencies to establish a schedule of fees
for the processing of requests for agency
records in accordance with fee
guidelines issued by the Office of
SUPPLEMENTARY INFORMATION:
The Federal Communications
Commission is modifying a section of
the Commission’s rules that implement
the Freedom of Information Act (FOIA)
Fee Schedule. This modification
pertains to the charge for recovery of the
full, allowable direct costs of searching
for and reviewing records requested
under the FOIA and the Commission’s
rules, unless such fees are restricted or
SUMMARY:
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Management and Budget (OMB). In
1987, OMB issued its Uniform Freedom
of Information Act Fee Schedule and
Guidelines. However, because the FOIA
requires that each agency’s fees be based
upon its direct costs of providing FOIA
services, OMB did not provide a
unitary, government-wide schedule of
fees. The Commission based its FOIA
Fee Schedule on the grade level of the
employee who processes the request.
Thus, the Fee Schedule was computed
at a Step 5 of each grade level based on
the General Schedule effective January
1987 (including 20 percent for
personnel benefits). The Commission’s
rules provide that the Fee Schedule will
be modified periodically to correspond
with modifications in the rate of pay
approved by Congress. See 47 CFR
0.467(a)(1) note. In an Order adopted on
January 30, 2006 and released on
February 6, 2006 (DA 06–101), the
Managing Director revised the schedule
of fees set forth in 47 CFR 0.467 for the
recovery of the full, allowable direct
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]]>Agencies
[Federal Register Volume 71, Number 36 (Thursday, February 23, 2006)]
[Rules and Regulations]
[Pages 9262-9265]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-1677]
=======================================================================
-----------------------------------------------------------------------
GENERAL SERVICES ADMINISTRATION
41 CFR Part 302-17
[FTR Amendment 2006-01; FTR Case 2006-301]
RIN 3090-AI22
Federal Travel Regulation; Relocation Income Tax (RIT) Allowance
Tax Tables--2006 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 are being updated 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 2006 RIT allowance to be paid to
relocating Federal employees.
DATES: Effective Date: This final rule was effective on January 1,
2006.
FOR FURTHER INFORMATION CONTACT: The Regulatory Secretariat (VIR), Room
4035, GSA Building, Washington, DC 20405, telephone (202) 208-7312, for
information pertaining to status or publication schedules. For
clarification of content, contact Patrick McConnell, Office of
Governmentwide Policy, Travel Management Policy (MTT), Washington, DC
20405, telephone (202) 501-2362. Please cite FTR Amendment 2006-01, FTR
case 2006-301.
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
[[Page 9263]]
payment of the RIT allowance are contained in the Federal Travel
Regulation (41 CFR 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 RIT
allowance for employees who are taxed in 2005 on moving expense
reimbursements.
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 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 Part 302-17
Government employees, Income taxes, Relocation allowances and
entitlements, Transfers, Travel and transportation expenses.
Dated: February 9, 2006.
David L. Bibb,
Acting Administrator of General Services.
0
For the reasons set forth in the preamble, under 5 U.S.C. 5738, GSA
amends 41 CFR 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, C, and D 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 2005
[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 2005.]
--------------------------------------------------------------------------------------------------------------------------------------------------------
Marginal tax rate Single taxpayer Head of household Married filing jointly/ Married filing
----------------------------------------------------------------------------------------------------- qualifying widows & separately
widowers -------------------------
But not But not --------------------------
Percent Over over Over over But not Over But not
Over over over
--------------------------------------------------------------------------------------------------------------------------------------------------------
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 ...........
--------------------------------------------------------------------------------------------------------------------------------------------------------
Appendix B to Part 302-17--State Tax Tables for RIT Allowance
State Marginal Tax Rates by Earned Income Level--Tax Year 2005
[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 as a guide for employees who received
covered taxable reimbursements during calendar year 2005. The rates shown below are for married filing jointly
and if the state has a specific single rate, it is shown. For more specific information or if an employee is in
a different filing status, please see the 2006 State Tax Handbook, pp. 258-274, CCH Inc., https://
tax.cchgroup.com/Books/default.]
----------------------------------------------------------------------------------------------------------------
Marginal tax rates (stated in percents) for the earned income amounts specified in each column.\1\ \2\ \3\
-----------------------------------------------------------------------------------------------------------------
$75,000 & over
State (or District) $20,000-24,999 $25,000-49,999 $50,000-74,999 \4\
----------------------------------------------------------------------------------------------------------------
Alabama............................. 5.00 5.00 5.00 5.00
Alaska.............................. 0.00 0.00 0.00 0.00
Arizona............................. 3.20 3.20 3.74 3.74
If single status, married filing 3.20 3.74 4.72 4.72
separately \5\.................
Arkansas............................ 6.00 7.00 7.00 7.00
California.......................... 2.00 6.00 8.00 9.30
If single status, married filing 6.00 9.30 9.30 9.30
separately \5\.................
Colorado............................ 4.63 4.63 4.63 4.63
Connecticut......................... 5.00 5.00 5.00 5.00
Delaware............................ 5.20 5.55 5.95 5.95
District of Columbia................ 7.50 9.00 9.00 9.00
Florida............................. 0.00 0.00 0.00 0.00
Georgia............................. 6.00 6.00 6.00 6.00
Hawaii.............................. 6.80 7.60 7.90 8.25
If single status, married filing 7.60 7.90 8.25 8.25
separately \5\.................
[[Page 9264]]
Idaho............................... 7.40 7.80 7.80 7.80
If single status, married filing 7.80 7.80 7.80 7.80
separately \5\.................
Illinois............................ 3.00 3.00 3.00 3.00
Indiana............................. 3.40 3.40 3.40 3.40
Iowa................................ 6.48 7.92 8.98 8.98
Kansas.............................. 3.50 6.25 6.45 6.45
If single status, married filing 6.25 6.45 6.45 6.45
separately \5\.................
Kentucky............................ 5.80 5.80 5.80 6.00
Louisiana........................... 2.00 4.00 6.00 6.00
If single status, married filing 4.00 6.00 6.00 6.00
separately \5\.................
Maine............................... 7.00 8.50 8.50 8.50
If single status, married filing 8.50 8.50 8.50 8.50
separately \5\.................
Maryland............................ 4.75 4.75 4.75 4.75
Massachusetts....................... 5.30 5.30 5.30 5.30
Michigan............................ 3.90 3.90 3.90 3.90
Minnesota........................... 5.35 7.05 7.05 7.05
If single status, married filing 7.05 7.05 7.85 7.85
separately \5\.................
Mississippi......................... 5.00 5.00 5.00 5.00
Missouri............................ 6.00 6.00 6.00 6.00
Montana............................. 6.90 6.90 6.90 6.90
Nebraska............................ 3.57 6.84 6.84 6.84
If single status, married filing 5.12 6.84 6.84 6.84
separately \5\.................
Nevada.............................. 0.00 0.00 0.00 0.00
New Hampshire....................... 0.00 0.00 0.00 0.00
New Jersey.......................... 1.75 1.75 3.50 5.525
If single status, married filing 1.75 5.525 5.525 6.370
separately \5\.................
New Mexico.......................... 6.00 6.00 6.00 6.00
New York............................ 5.25 6.85 6.85 6.85
If single status, married filing 6.85 6.85 6.85 6.85
separately \5\.................
North Carolina...................... 7.00 7.00 7.00 7.00
If single status, married filing 7.00 7.00 7.75 7.75
separately \5\.................
North Dakota........................ 2.10 2.10 3.92 3.92
If single status, married filing 2.10 3.92 4.34 4.34
separately \5\.................
Ohio................................ 4.27 4.983 4.983 5.693
Oklahoma \6\........................ 6.65 6.65 6.65 6.65
Oregon.............................. 9.00 9.00 9.00 9.00
Pennsylvania........................ 3.07 3.07 3.07 3.07
Rhode Island \7\.................... 25.00 25.00 25.00 25.00
South Carolina...................... 7.00 7.00 7.00 7.00
South Dakota........................ 0.00 0.00 0.00 0.00
Tennessee........................... 0.00 0.00 0.00 0.00
Texas............................... 0.00 0.00 0.00 0.00
Utah................................ 7.00 7.00 7.00 7.00
Vermont............................. 3.60 3.60 7.20 7.20
If single status, married filing 3.60 7.20 8.50 8.50
separately \5\.................
Virginia............................ 5.75 5.75 5.75 5.75
Washington.......................... 0.00 0.00 0.00 0.00
West Virginia....................... 4.00 6.00 6.50 6.50
Wisconsin........................... 6.50 6.50 6.50 6.50
Wyoming............................. 0.00 0.00 0.00 0.00
----------------------------------------------------------------------------------------------------------------
(The above table/column 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\ If two or more marginal tax rates of a State overlap an income bracket shown in this table, then the highest
of the two or more State marginal tax rates is shown for that entire income bracket. For more specific
information, see the 2006 State Tax Handbook, pp. 258-274, CCH, Inc., https://tax.cchgroup.com/Books/default.
\4\ This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please
consult actual tax tables. See 2006 State Tax Handbook, pp. 258-274, CCH, Inc., https://tax.cchgroup.com/Books/
default.
\5\ This rate applies only to those individuals certifying that they will file under a single or married filing
separately status within the states where they will pay income taxes.
\6\ The 2005 personal income tax rates shown here for Oklahoma follow Method 1 only. For information on Method
2, see the 2006 State Tax Handbook, pp. 258-274, CCH, Inc., https://tax.cchgroup.com/Books/default.
\7\ The income tax rate for Rhode Island is 25 percent of Federal income tax rates, including capital gains
rates and any another other special rates for other types of income. 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).
[[Page 9265]]
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 2006
[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 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004
or 2005.]
--------------------------------------------------------------------------------------------------------------------------------------------------------
Marginal tax rate Single taxpayer Head of household Married filing jointly/ Married filing
----------------------------------------------------------------------------------------------------- qualifying widows & separately
widowers -------------------------
But not But not --------------------------
Percent Over over Over over But not Over But not
Over over over
--------------------------------------------------------------------------------------------------------------------------------------------------------
10.............................................. $8,739 $16,560 $16,538 $27,374 $24,163 $38,534 $12,036 $19,194
15.............................................. 16,560 41,041 27,374 59,526 38,534 86,182 19,194 43,330
25.............................................. 41,041 88,541 59,526 128,605 86,182 154,786 43,330 79,441
28.............................................. 88,541 175,222 128,605 203,511 154,786 224,818 79,441 114,716
33.............................................. 175,222 360,212 203,511 375,305 224,818 374,173 114,716 188,184
35.............................................. 360,212 ........... 375,305 ........... 374,173 ........... 188,184 ...........
--------------------------------------------------------------------------------------------------------------------------------------------------------
Appendix D to Part 302-17--Puerto Rico Tax Tables for RIT Allowance
Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 2005
[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. 302-17.8(e)(4)(i).]
----------------------------------------------------------------------------------------------------------------
Marginal tax rate For married person For married person
------------------------------------------------------------- living with spouse and living with spouse and
filing jointly, married filing separately
person not living with -------------------------
spouse, single person,
Percent or head of household
-------------------------- Over But not
But not over
Over over
----------------------------------------------------------------------------------------------------------------
10.......................................................... $2,000 $17,000 $1,000 $8,500
15.......................................................... 17,000 30,000 8,500 15,000
28.......................................................... 30,000 50,000 15,000 25,000
33.......................................................... 50,000 ........... 25,000 ...........
----------------------------------------------------------------------------------------------------------------
Source: Individual Income Tax Return 2005--Long Form; Commonwealth of Puerto Rico, Department of the Treasury,
P.O. Box 9022501, San Juan, PR 00902-2501; https://www.hacienda.gobierno.pr/planillas--individuo.asp.
[FR Doc. 06-1677 Filed 2-22-06; 8:45 am]
BILLING CODE 6820-14-P
