Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables-2006 Update, 9262-9265 [06-1677]

Download as PDF rwilkins on PROD1PC63 with RULES 9262 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 Regulatory Affairs, Office of Management and Budget, New Executive Office Building, Room 10202, 725 17th Street, NW., Washington, DC 20503, Attention: Desk Officer for the Patent and Trademark Office; and (2) Robert J. Spar, Director, Office of Patent Legal Administration, Commissioner for Patents, P.O. Box 1450, Alexandria, Virginia 22313–1450. 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. VerDate Aug<31>2005 16:10 Feb 22, 2006 Jkt 205001 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: PO 00000 Frm 00008 Fmt 4700 Sfmt 4700 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 E:\FR\FM\23FER1.SGM 23FER1 9263 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., http://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 ........................ VerDate Aug<31>2005 16:10 Feb 22, 2006 Jkt 205001 PO 00000 Frm 00009 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 E:\FR\FM\23FER1.SGM 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 9264 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., http://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 rwilkins on PROD1PC63 with RULES 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., http://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., http://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., http://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). VerDate Aug<31>2005 16:10 Feb 22, 2006 Jkt 205001 PO 00000 Frm 00010 Fmt 4700 Sfmt 4700 E:\FR\FM\23FER1.SGM 23FER1 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; http://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 VerDate Aug<31>2005 16:10 Feb 22, 2006 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: PO 00000 Frm 00011 Fmt 4700 Sfmt 4700 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 E:\FR\FM\23FER1.SGM 23FER1

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]


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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., http://
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., http://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., http://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., http://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; http://www.hacienda.gobierno.pr/planillas--individuo.asp.

[FR Doc. 06-1677 Filed 2-22-06; 8:45 am]
BILLING CODE 6820-14-P