Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables-2007 Update, 17410-17413 [E7-6729]
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17410
Federal Register / Vol. 72, No. 67 / Monday, April 9, 2007 / Rules and Regulations
GENERAL SERVICES
ADMINISTRATION
41 CFR Part 302–17
[FTR Amendment 2007–02; FTR Case 2007–
302; Docket 2007–0002, Sequence 2]
RIN 3090–AI35
Federal Travel Regulation; Relocation
Income Tax (RIT) Allowance Tax
Tables—2007 Update
Office of Governmentwide
Policy, GSA.
ACTION: Final rule.
AGENCY:
This rule updates the Federal,
State, and Puerto Rico tax tables for
calculating the relocation income tax
(RIT) allowance, 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 use in
calculating the 2007 RIT allowance to be
paid to relocating Federal employees.
DATES: Effective Date: This final rule is
effective April 9, 2007.
Applicability date: This final rule
provides tax information for filing 2006
Federal and State income taxes.
FOR FURTHER INFORMATION CONTACT: The
Regulatory Secretariat (VIR), Room
4035, GSA Building, Washington, DC
20405, telephone (202) 501–4755, for
information pertaining to status or
publication schedules. For clarification
of content, contact Ed Davis, Office of
Governmentwide Policy, Travel
Management Policy (MTT), Washington,
DC 20405, telephone (202) 208–7638.
Please cite FTR Amendment 2007–02,
FTR case 2007–302.
SUPPLEMENTARY INFORMATION:
SUMMARY:
A. Background
Section 5724b of Title 5, United States
Code, provides for reimbursement of
substantially all Federal, State, and local
income taxes incurred by a transferred
Federal employee on taxable moving
expense reimbursements. Policies and
procedures for the calculation and
payment of the RIT allowance are
contained in the Federal Travel
Regulation (41 CFR part 302–17). GSA
updates Federal, State, and Puerto Rico
tax tables for calculating RIT allowance
payments yearly to reflect changes in
Federal, State, and Puerto Rico income
tax brackets and rates.
This amendment also provides a tax
table necessary to compute the RIT
allowance for employees who received
reimbursement for relocation expenses
in 2006.
B. Executive Order 12866
This regulation is excepted from the
definition of ‘‘regulation’’ or ‘‘rule’’
under Section 3(d)(3) of Executive Order
12866, Regulatory Planning and Review,
dated September 30, 1993 and,
therefore, was not subject to review
under Section 6(b) of that Executive
Order.
C. Regulatory Flexibility Act
This final rule is not required to be
published in the Federal Register for
notice and comment as per the
exemption specified in 5 U.S.C.
553(a)(2); 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: March 23, 2007.
Lurita Doan,
Administrator of General Services.
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
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 Appendices 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 2006
[Use the following table to compute the RIT allowance for Federal taxes, as prescribed in § 302–17.8(e)(1), on Year 1 marginal taxable
reimbursements received during calendar year 2006]
Marginal tax rate
Single taxpayer
Percent
rwilkins on PROD1PC63 with RULES
10
15
25
28
33
35
But not
over
Over
.....................................................................
.....................................................................
.....................................................................
.....................................................................
.....................................................................
.....................................................................
$8,739
16,560
41,041
88,541
175,222
360,212
$16,560
41,041
88,541
175,222
360,212
................
Head of household
Over
$16,538
27,374
59,526
128,605
203,511
375,305
But not
over
$27,374
59,526
128,605
203,511
375,305
................
Married filing jointly/
qualifying widows &
widowers
But not
over
Over
$24,163
38,534
86,182
154,786
224,818
374,173
$38,534
86,182
154,786
224,818
374,173
................
Appendix B to Part 302–17—State Tax
Tables for RIT Allowance
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Married filing separately
Over
$12,036
19,194
43,330
79,441
114,716
188,184
But not
over
$19,194
43,330
79,441
114,716
188,184
................
Federal Register / Vol. 72, No. 67 / Monday, April 9, 2007 / Rules and Regulations
17411
STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2006
[Use the following table to compute the RIT allowance for State taxes, as prescribed in § 302–17.8(e)(2), on taxable reimbursements received
during calendar year 2006. The rates on the first line for each State are for employees who are married and file jointly; if there is a second
line for a State, it displays the rates for employees who file as single. For more additional information, such as State rates for other filing
statuses, please see the 2007 State Tax Handbook, pp. 255–270, available from 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
$20,000–
$24,999
rwilkins on PROD1PC63 with RULES
State (or District)
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 ........................................
Idaho ........................................................................................................
If single status, married filing separately 5 ........................................
Illinois .......................................................................................................
Indiana .....................................................................................................
Iowa .........................................................................................................
Kansas .....................................................................................................
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 .................................................................................................
Oregon .....................................................................................................
Pennsylvania ............................................................................................
Rhode Island 6 ..........................................................................................
If single status, married filing separately 5 ........................................
South Carolina .........................................................................................
South Dakota ...........................................................................................
Tennessee ...............................................................................................
Texas .......................................................................................................
Utah .........................................................................................................
Vermont ...................................................................................................
If single status, married filing separately 5 ........................................
Virginia .....................................................................................................
Washington ..............................................................................................
West Virginia ............................................................................................
Wisconsin .................................................................................................
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5.00
0.00
3.04
3.04
6.00
2.00
6.00
4.63
5.00
5.20
7.00
0.00
6.00
6.40
7.60
7.40
7.80
3.00
3.40
6.48
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
5.30
5.25
6.85
7.00
7.00
2.10
2.10
4.083
6.25
9.00
3.07
3.75
3.75
7.00
0.00
0.00
0.00
6.98
3.60
3.60
5.75
0.00
4.00
6.50
Sfmt 4700
$25,000–
$49,999
$50,000–
$74,999
5.00
0.00
3.04
3.55
7.00
6.00
8.00
4.63
5.00
5.55
7.00
0.00
6.00
7.60
7.90
7.80
7.80
3.00
3.40
7.92
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
5.30
6.85
6.85
7.00
7.00
2.10
3.92
4.083
6.25
9.00
3.07
7.00
7.00
7.00
0.00
0.00
0.00
6.98
3.60
7.20
5.75
0.00
6.00
6.50
E:\FR\FM\09APR1.SGM
09APR1
5.00
0.00
3.55
4.48
7.00
9.30
9.30
4.63
5.00
5.95
8.70
0.00
6.00
7.90
8.25
7.80
7.80
3.00
3.40
8.98
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
5.30
6.85
6.85
7.00
7.75
3.92
4.34
4.764
6.25
9.00
3.07
7.00
7.00
7.00
0.00
0.00
0.00
6.98
7.20
8.50
5.75
0.00
6.50
6.50
$75,000 &
over 4
5.00
0.00
3.55
4.48
7.00
9.30
9.30
4.63
5.00
5.95
8.70
0.00
6.00
8.25
8.25
7.80
7.80
3.00
3.40
8.98
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
5.30
6.85
6.85
7.00
7.75
3.92
4.34
5.444
6.25
9.00
3.07
7.00
7.75
7.00
0.00
0.00
0.00
6.98
7.20
8.50
5.75
0.00
6.50
6.50
17412
Federal Register / Vol. 72, No. 67 / Monday, April 9, 2007 / Rules and Regulations
STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2006—Continued
[Use the following table to compute the RIT allowance for State taxes, as prescribed in § 302–17.8(e)(2), on taxable reimbursements received
during calendar year 2006. The rates on the first line for each State are for employees who are married and file jointly; if there is a second
line for a State, it displays the rates for employees who file as single. For more additional information, such as State rates for other filing
statuses, please see the 2007 State Tax Handbook, pp. 255–270, available from 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
$20,000–
$24,999
State (or District)
Wyoming ..................................................................................................
$25,000–
$49,999
0.00
$50,000–
$74,999
0.00
$75,000 &
over 4
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 § 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 2007 State Tax Handbook, pp. 255–270, 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 2007
State Tax Handbook, pp. 255–270, 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 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). Effective for the 2006 tax year, tax payers may elect to compute income tax liability based on a graduated rate schedule
or an alternative flat tax equal to 8%.
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 2007
[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 1997, 1998, 1999, 2000, 2001, 2002,
2003, 2004, 2005, or 2006]
Marginal tax rate
Single taxpayer
Percent
10
15
25
28
33
35
But not
over
Over
.....................................................................
.....................................................................
.....................................................................
.....................................................................
.....................................................................
.....................................................................
$9,287
17,545
43,394
93,101
183,867
376,616
Head of household
$17,545
43,394
93,101
183,867
376,616
................
Married filing jointly/
qualifying widows &
widowers
But not
over
Over
$18,060
29,399
62,576
138,856
216,022
389,045
But not
over
Over
$29,399
62,576
138,856
216,022
389,045
................
Married filing separately
$26,173
41,393
91,201
162,117
233,656
387,765
But not
over
Over
$41,393
91,201
162,117
233,656
387,765
................
$14,049
21,441
45,388
81,616
119,660
197,483
$21,441
45,388
81,616
119,660
197,483
................
Appendix D to Part 302–17—Puerto
Rico Tax Tables for RIT Allowance
PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2006
[Use the following table to compute the RIT allowance for Puerto Rico taxes, as prescribed in § 302–17.8(e)(4)(i), on taxable reimbursements
received during calendar year 2006.]
For married person living with
spouse and filing jointly, married
person not living with spouse,
single person, or head of
household
Marginal tax rate
rwilkins on PROD1PC63 with RULES
Over
10
15
28
33
.....................................................................................................................
.....................................................................................................................
.....................................................................................................................
.....................................................................................................................
$2,000
17,000
30,000
50,000
For married person living with
spouse and filing separately
Over
But not over
But not over
$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 2006—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_y_formularios/formularios.html.
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17413
Federal Register / Vol. 72, No. 67 / Monday, April 9, 2007 / Rules and Regulations
[FR Doc. E7–6729 Filed 4–6–07; 8:45 am]
BILLING CODE 6820–14–P
DEPARTMENT OF HOMELAND
SECURITY
Federal Emergency Management
Agency
44 CFR Part 67
Final Flood Elevation Determinations
Federal Emergency
Management Agency, DHS.
ACTION: Final rule.
AGENCY:
SUMMARY: Base (1% annual chance)
Flood Elevations (BFEs) and modified
BFEs are made final for the
communities listed below. The BFEs
and modified BFEs are the basis for the
floodplain management measures that
each community is required either to
adopt or to show evidence of being
already in effect in order to qualify or
remain qualified for participation in the
National Flood Insurance Program
(NFIP).
The date of issuance of the Flood
Insurance Rate Map (FIRM) showing
BFEs and modified BFEs for each
community. This date may be obtained
by contacting the office where the maps
are available for inspection as indicated
on the table below.
ADDRESSES: The final BFEs for each
community are available for inspection
at the office of the Chief Executive
Officer of each community. The
DATES:
State
respective addresses are listed in the
table below.
FOR FURTHER INFORMATION CONTACT:
William R. Blanton, Jr., Engineering
Management Section, Mitigation
Division, Federal Emergency
Management Agency, 500 C Street, SW.,
Washington, DC 20472, (202) 646–3151.
SUPPLEMENTARY INFORMATION: The
Federal Emergency Management Agency
(FEMA) makes the final determinations
listed below for the modified BFEs for
each community listed. These modified
elevations have been published in
newspapers of local circulation and
ninety (90) days have elapsed since that
publication. The Mitigation Division
Director of FEMA has resolved any
appeals resulting from this notification.
This final rule is issued in accordance
with section 110 of the Flood Disaster
Protection Act of 1973, 42 U.S.C. 4104,
and 44 CFR part 67. FEMA has
developed criteria for floodplain
management in floodprone areas in
accordance with 44 CFR part 60.
Interested lessees and owners of real
property are encouraged to review the
proof Flood Insurance Study and FIRM
available at the address cited below for
each community. The BFEs and
modified BFEs are made final in the
communities listed below. Elevations at
selected locations in each community
are shown.
National Environmental Policy Act.
This final rule is categorically excluded
from the requirements of 44 CFR part
10, Environmental Consideration. An
environmental impact assessment has
not been prepared.
City/town/county
Source of flooding
Regulatory Flexibility Act. As flood
elevation determinations are not within
the scope of the Regulatory Flexibility
Act, 5 U.S.C. 601–612, a regulatory
flexibility analysis is not required.
Regulatory Classification. This final
rule is not a significant regulatory action
under the criteria of section 3(f) of
Executive Order 12866 of September 30,
1993, Regulatory Planning and Review,
58 FR 51735.
Executive Order 13132, Federalism.
This final rule involves no policies that
have federalism implications under
Executive Order 13132.
Executive Order 12988, Civil Justice
Reform. This final rule meets the
applicable standards of Executive Order
12988.
List of Subjects in 44 CFR Part 67
Administrative practice and
procedure, Flood insurance, Reporting
and recordkeeping requirements.
Accordingly, 44 CFR part 67 is
amended as follows:
I
PART 67—[AMENDED]
1. The authority citation for part 67
continues to read as follows:
I
Authority: 42 U.S.C. 4001 et seq.;
Reorganization Plan No. 3 of 1978, 3 CFR,
1978 Comp., p. 329; E.O. 12127, 44 FR 19367,
3 CFR, 1979 Comp., p. 376.
§ 67.11
[Amended]
2. The tables published under the
authority of § 67.11 are amended as
follows:
I
Location
#Depth in feet
above ground
* Elevation in
feet (NGVD)
+Elevation in
feet (NAVD)
Modified
City of New York, New York
Docket No.: FEMA–D–7678
New York ......................
New York (City) ............
Amboy Road Wetland
(Staten Island).
Arbutus Creek (Staten Island).
Blue Heron Main Branch
(Staten Island).
rwilkins on PROD1PC63 with RULES
Blue Heron Tributary
(Staten Island).
Bronx River (Bronx) ..........
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Entire shoreline within the community ......
* 50
Approximately 530 feet upstream of
Hylan Boulevard.
Approximately 980 feet upstream of
Amboy Road.
Approximately 100 feet upstream of
Hylan Boulevard.
Approximately 1,700 feet upstream of
Tallman Street.
At the confluence with Blue Heron Main
Branch.
Approximately 35 feet upstream of
Holbridge Avenue.
Approximately 600 feet upstream of
Tremont Street.
Approximately 1,650 feet upstream of
East 24th Street.
* 16
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* 57
* 17
* 70
* 36
* 70
* 15
* 74
]]>Agencies
[Federal Register Volume 72, Number 67 (Monday, April 9, 2007)]
[Rules and Regulations]
[Pages 17410-17413]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-6729]
[[Page 17410]]
=======================================================================
-----------------------------------------------------------------------
GENERAL SERVICES ADMINISTRATION
41 CFR Part 302-17
[FTR Amendment 2007-02; FTR Case 2007-302; Docket 2007-0002, Sequence
2]
RIN 3090-AI35
Federal Travel Regulation; Relocation Income Tax (RIT) Allowance
Tax Tables--2007 Update
AGENCY: Office of Governmentwide Policy, GSA.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: This rule updates the Federal, State, and Puerto Rico tax
tables for calculating the relocation income tax (RIT) allowance, 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 use in calculating the 2007 RIT allowance to be paid
to relocating Federal employees.
DATES: Effective Date: This final rule is effective April 9, 2007.
Applicability date: This final rule provides tax information for
filing 2006 Federal and State income taxes.
FOR FURTHER INFORMATION CONTACT: The Regulatory Secretariat (VIR), Room
4035, GSA Building, Washington, DC 20405, telephone (202) 501-4755, for
information pertaining to status or publication schedules. For
clarification of content, contact Ed Davis, Office of Governmentwide
Policy, Travel Management Policy (MTT), Washington, DC 20405, telephone
(202) 208-7638. Please cite FTR Amendment 2007-02, FTR case 2007-302.
SUPPLEMENTARY INFORMATION:
A. Background
Section 5724b of Title 5, United States Code, provides for
reimbursement of substantially all Federal, State, and local income
taxes incurred by a transferred Federal employee on taxable moving
expense reimbursements. Policies and procedures for the calculation and
payment of the RIT allowance are contained in the Federal Travel
Regulation (41 CFR part 302-17). GSA updates Federal, State, and Puerto
Rico tax tables for calculating RIT allowance payments yearly to
reflect changes in Federal, State, and Puerto Rico income tax brackets
and rates.
This amendment also provides a tax table necessary to compute the
RIT allowance for employees who received reimbursement for relocation
expenses in 2006.
B. Executive Order 12866
This regulation is excepted from the definition of ``regulation''
or ``rule'' under Section 3(d)(3) of Executive Order 12866, Regulatory
Planning and Review, dated September 30, 1993 and, therefore, was not
subject to review under Section 6(b) of that Executive Order.
C. Regulatory Flexibility Act
This final rule is not required to be published in the Federal
Register for notice and comment as per the exemption specified in 5
U.S.C. 553(a)(2); 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: March 23, 2007.
Lurita Doan,
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 Appendices 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 2006
[Use the following table to compute the RIT allowance for Federal taxes, as prescribed in Sec. 302-17.8(e)(1), on Year 1 marginal taxable
reimbursements received during calendar year 2006]
--------------------------------------------------------------------------------------------------------------------------------------------------------
Marginal tax rate Single taxpayer Head of household Married filing Married filing
------------------------------------------------------------------------------------------------------------- jointly/qualifying separately
widows & 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 B to Part 302-17--State Tax Tables for RIT Allowance
[[Page 17411]]
State Marginal Tax Rates by Earned Income Level--Tax Year 2006
[Use the following table to compute the RIT allowance for State taxes, as prescribed in Sec. 302-17.8(e)(2),
on taxable reimbursements received during calendar year 2006. The rates on the first line for each State are for
employees who are married and file jointly; if there is a second line for a State, it displays the rates for
employees who file as single. For more additional information, such as State rates for other filing statuses,
please see the 2007 State Tax Handbook, pp. 255-270, available from 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...................................... 3.04 3.04 3.55 3.55
If single status, married filing 3.04 3.55 4.48 4.48
separately \5\..........................
Arkansas..................................... 6.00 7.00 7.00 7.00
California................................... 2.00 6.00 9.30 9.30
If single status, married filing 6.00 8.00 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......................... 7.00 7.00 8.70 8.70
Florida...................................... 0.00 0.00 0.00 0.00
Georgia...................................... 6.00 6.00 6.00 6.00
Hawaii....................................... 6.40 7.60 7.90 8.25
If single status, married filing 7.60 7.90 8.25 8.25
separately \5\..........................
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....................................... 6.25 6.45 6.45 6.45
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................................... 5.30 5.30 5.30 5.30
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......................................... 4.083 4.083 4.764 5.444
Oklahoma..................................... 6.25 6.25 6.25 6.25
Oregon....................................... 9.00 9.00 9.00 9.00
Pennsylvania................................. 3.07 3.07 3.07 3.07
Rhode Island \6\............................. 3.75 7.00 7.00 7.00
If single status, married filing 3.75 7.00 7.00 7.75
separately \5\..........................
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......................................... 6.98 6.98 6.98 6.98
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
[[Page 17412]]
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 2007 State Tax Handbook, pp. 255-270, 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 2007 State Tax Handbook, pp. 255-270, 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 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).
Effective for the 2006 tax year, tax payers may elect to compute income tax liability based on a graduated
rate schedule or an alternative flat tax equal to 8%.
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 2007
[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 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005,
or 2006]
--------------------------------------------------------------------------------------------------------------------------------------------------------
Marginal tax rate Single taxpayer Head of household Married filing Married filing
------------------------------------------------------------------------------------------------------------- jointly/qualifying separately
widows & widowers ---------------------
But not But not ----------------------
Percent Over over Over over But not Over But not
Over over over
--------------------------------------------------------------------------------------------------------------------------------------------------------
10.............................................................. $9,287 $17,545 $18,060 $29,399 $26,173 $41,393 $14,049 $21,441
15.............................................................. 17,545 43,394 29,399 62,576 41,393 91,201 21,441 45,388
25.............................................................. 43,394 93,101 62,576 138,856 91,201 162,117 45,388 81,616
28.............................................................. 93,101 183,867 138,856 216,022 162,117 233,656 81,616 119,660
33.............................................................. 183,867 376,616 216,022 389,045 233,656 387,765 119,660 197,483
35.............................................................. 376,616 ......... 389,045 ......... 387,765 ......... 197,483 .........
--------------------------------------------------------------------------------------------------------------------------------------------------------
Appendix D to Part 302-17--Puerto Rico Tax Tables for RIT Allowance
Puerto Rico Marginal Tax Rates by Earned Income Level--Tax Year 2006
[Use the following table to compute the RIT allowance for Puerto Rico taxes, as prescribed in Sec. 302-
17.8(e)(4)(i), on taxable reimbursements received during calendar year 2006.]
----------------------------------------------------------------------------------------------------------------
For married person living with For married person living with
spouse and filing jointly, spouse and filing separately
married person not living with -------------------------------
Marginal tax rate spouse, single person, or head
of household
-------------------------------- Over But not over
Over But not 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 2006--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--y--formularios/
formularios.html.
[[Page 17413]]
[FR Doc. E7-6729 Filed 4-6-07; 8:45 am]
BILLING CODE 6820-14-P
