Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables-2008 Update, 25539-25542 [E8-10022]
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Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Rules and Regulations
power and responsibilities among the
various levels of government or between
the Federal Government and Indian
tribes. Thus, the Agency has determined
that Executive Order 13132, entitled
Federalism (64 FR 43255, August 10,
1999) and Executive Order 13175,
entitled Consultation and Coordination
with Indian Tribal Governments (65 FR
67249, November 9, 2000) do not apply
to this rule. In addition, This rule does
not impose any enforceable duty or
contain any unfunded mandate as
described under Title II of the Unfunded
Mandates Reform Act of 1995 (UMRA)
(Public Law 104–4).
This action does not involve any
technical standards that would require
Agency consideration of voluntary
consensus standards pursuant to section
12(d) of the National Technology
Transfer and Advancement Act of 1995
(NTTAA), Public Law 104–113, section
12(d) (15 U.S.C. 272 note).
VII. Congressional Review Act
The Congressional Review Act, 5
U.S.C. 801 et seq., generally provides
that before a rule may take effect, the
agency promulgating the rule must
submit a rule report to each House of
the Congress and to the Comptroller
General of the United States. EPA will
submit a report containing this rule and
other required information to the U.S.
Senate, the U.S. House of
Representatives, and the Comptroller
General of the United States prior to
publication of this final rule in the
Federal Register. This final rule is not
a ‘‘major rule’’ as defined by 5 U.S.C.
804(2).
List of Subjects in 40 CFR Part 180
Environmental protection,
Administrative practice and procedure,
Agricultural commodities, Pesticides
and pests, Reporting and recordkeeping
requirements.
Dated: April 24, 2008.
Donald R. Stubbs,
Acting Director, Registration Division, Office
of Pesticide Programs.
Therefore, 40 CFR chapter I is
amended as follows:
I
PART 180—[AMENDED]
1. The authority citation for part 180
continues to read as follows:
I
2. Section 180.608 is amended by
alphabetically adding the following
commodity to the table in paragraph
(a)(1) to read as follows:
jlentini on PROD1PC65 with RULES
§ 180.608 Spirodiclofen; tolerances for
residues.
(a) * * *.
VerDate Aug<31>2005
22:27 May 06, 2008
Jkt 214001
Commodity
Parts per million
*
*
*
Hop, dried cones ............
*
*
*
*
*
*
*
*
*
*
30
*
*
[FR Doc. E8–9826 Filed 5–6–08; 8:45 am]
BILLING CODE 6560–50–S
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 previous years.
B. Executive Order 12866
GENERAL SERVICES
ADMINISTRATION
41 CFR Part 302–17
[FTR Amendment 2008–03; FTR Case 2008–
302; Docket 2008–002, Sequence 1]
RIN 3090–AI48
Federal Travel Regulation; Relocation
Income Tax (RIT) Allowance Tax
Tables—2008 Update
Office of Governmentwide
Policy, General Services Administration
(GSA).
ACTION: Final rule.
AGENCY:
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 2008 RIT allowance for
tax year 2007 to be paid to relocating
Federal employees.
DATES: Effective Date: This final rule is
effective on May 7, 2008.
Applicability date: January 1, 2008.
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 Ed Davis, Office of
Governmentwide Policy, Travel
Management Policy (MTT), Washington,
DC 20405, telephone (202) 501–4755.
Please cite FTR Amendment 2008–03,
FTR case 2008–302.
SUPPLEMENTARY INFORMATION:
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: May 1, 2008.
David L. Bibb,
Acting 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:
A. Background
Authority: 21 U.S.C. 321(q), 346a and 371.
I
(1) * * *
25539
I
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
PART 302–17—RELOCATION INCOME
TAX (RIT) ALLOWANCE
PO 00000
Frm 00035
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1. The authority citation for 41 CFR
Part 302–17 is revised to read as
follows:
I
E:\FR\FM\07MYR1.SGM
07MYR1
25540
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Rules and Regulations
Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a);
E.O. 11609, as amended, 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 2007
[Use the following table to compute the RIT allowance for Federal taxes, as prescribed in 302–17.8(e)(1), on Year 1 taxable reimbursements
received during calendar year 2007.]
Marginal tax rate
Single taxpayer
Percent
10
15
25
28
33
35
Over
.....................................................
.....................................................
.....................................................
.....................................................
.....................................................
.....................................................
$ 9,597
18,107
44,461
95,997
191,453
390,566
But not
over
$18,107
44,461
95,997
191,453
390,566
..................
Head of
household
Married filing
jointly/qualifying
widows & widowers
But not
over
Over
$18,364
30,153
64,200
142,780
225,385
405,567
$30,153
64,200
142,780
225,385
405,567
..................
Over
$27,463
42,942
94,016
167,442
243,961
404,547
Married
filing separately
But not
over
Over
$42,942
94,016
167,442
243,961
404,547
..................
$14,203
21,913
46,764
84,076
124,354
205,412
But not
over
$21,913
46,764
84,076
124,354
205,412
..................
Appendix B to Part 302–17—State Tax
Tables For RIT Allowance
STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2007
(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 2007. 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 2008 State Tax Handbook, pp. 259–274, available from CCH Inc., https://tax.cchgroup.com/Books/default#S.)
Marginal tax rates (stated in percents) for the earned income amounts specified in each column.1 2 3
$20,000–$24,999
jlentini on PROD1PC65 with RULES
State (or district)
$25,000–$49,999
$50,000–$74,999
$75,000 & Over 4
5.00
0.00
2.88
2.88
6.00
2.00
2.00
4.63
5.00
5.20
6.00
0.00
6.00
6.40
7.60
7.40
7.80
3.00
3.40
6.48
6.25
6.25
5.80
2.00
4.00
7.00
8.50
4.75
5.30
3.90
4.35
5.35
7.05
5.00
6.00
6.90
3.57
5.12
0.00
0.00
5.00
0.00
3.36
3.36
7.00
4.30
9.30
4.63
5.00
5.55
8.50
0.00
6.00
7.60
7.90
7.80
7.80
3.00
3.40
7.92
6.45
6.45
5.80
4.00
6.00
8.50
8.50
4.75
5.30
3.90
4.35
7.05
7.05
5.00
6.00
6.90
6.84
6.84
0.00
0.00
5.00
0.00
3.36
4.24
7.00
9.30
9.30
4.63
5.00
5.95
8.50
0.00
6.00
7.90
8.25
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
4.35
7.05
7.85
5.00
6.00
6.90
6.84
6.84
0.00
0.00
5.00
0.00
3.36
4.24
7.00
9.30
9.30
4.63
5.00
5.95
8.50
0.00
6.00
8.25
8.25
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
4.35
7.05
7.85
5.00
6.00
6.90
6.84
6.84
0.00
0.00
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 .....................................................................................
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 ...................................................................................
Michigan on or after October 1, 2007 .....................................
Minnesota ................................................................................
If single status, married filing separately 5 ...............................
Mississippi ................................................................................
Missouri ....................................................................................
Montana ...................................................................................
Nebraska ..................................................................................
If single status, married filing separately 5 ...............................
Nevada .....................................................................................
New Hampshire .......................................................................
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07MYR1
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Rules and Regulations
25541
STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2007—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 2007. 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 2008 State Tax Handbook, pp. 259–274, available from CCH Inc., https://tax.cchgroup.com/Books/default#S.)
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)
$25,000–$49,999
$50,000–$74,999
$75,000 & Over 4
1.75
1.75
5.30
5.25
6.85
7.00
7.00
2.10
2.10
3.895
5.650
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
0.00
1.75
5.525
5.30
6.85
6.85
7.00
7.00
2.10
3.92
4.546
5.650
9.00
3.07
3.75
7.00
7.00
0.00
0.00
0.00
6.98
7.20
7.20
5.75
0.00
6.00
6.50
0.00
3.50
5.525
5.30
6.85
6.85
7.00
7.75
3.92
3.92
4.546
5.650
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
0.00
5.525
6.370
5.30
6.85
6.85
7.00
7.75
3.92
4.34
5.194
5.650
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
0.00
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 .................................................................................
Wyoming ..................................................................................
[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 2008 State Tax Handbook, pp. 259–274, CCH, Inc.,
https://tax.cchgroup.com/Books/default#S.
4 This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please consult actual tax tables. See 2008
State Tax Handbook, pp. 259–274, CCH, Inc., https://tax.cchgroup.com/Books/default#S.
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 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 2007 tax year, taxpayers may elect to compute income tax liability based on a graduated rate schedule or an alternative flat tax equal to 7.5%.
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
301–17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1998, 1999, 2000, 2001, 2002, 2003,
2004, 2005, 2006 or 2007.]
Marginal tax rate
Single taxpayer
jlentini on PROD1PC65 with RULES
Percent
10
15
25
28
33
Over
.....................................................
.....................................................
.....................................................
.....................................................
.....................................................
VerDate Aug<31>2005
16:44 May 06, 2008
$8,739
16,560
41,041
88,541
175,222
Jkt 214001
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But not
over
16,560
41,041
88,541
175,222
360,212
Frm 00037
Head of household
But not
over
Over
$16,538
27,374
59,526
128,605
203,511
Fmt 4700
Sfmt 4700
$27,374
59,526
128,605
203,511
375,305
Married filing jointly/
qualifying widows & widowers
Over
$24,163
38,534
86,182
154,786
224,818
E:\FR\FM\07MYR1.SGM
But not
over
$38,534
86,182
154,786
224,818
374,173
07MYR1
Married
filing separately
Over
$12,036
19,194
43,330
79,441
114,716
But not
over
$19,194
43,330
79,441
114,716
188,184
25542
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Rules and Regulations
ESTIMATED RANGES OF WAGE AND SALARY INCOME CORRESPONDING TO FEDERAL STATUTORY MARGINAL INCOME TAX
RATES BY FILING STATUS IN 2007—Continued
[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
301–17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1998, 1999, 2000, 2001, 2002, 2003,
2004, 2005, 2006 or 2007.]
Marginal tax rate
Single taxpayer
Percent
But not
over
Over
35 .....................................................
360,212
..................
Head of household
Married filing jointly/
qualifying widows & widowers
But not
over
Over
375,305
..................
Over
374,173
But not
over
Married
filing separately
Over
..................
188,184
But not
over
..................
Appendix D to Part 302–17—Puerto
Rico Tax Tables for RIT Allowance
PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 2007
(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 2007.)
For married person living with
spouse and filing jointly, married person not living with
spouse, single person, or head
of household
Marginal tax rate
Percent
7% ............................................................................................................................................................................
14% + 1,190 ............................................................................................................................................................
25% + 3,010 ............................................................................................................................................................
33% + 8,010 ............................................................................................................................................................
$2,000
17,000
30,000
50,000
Over
17,000
30,000
50,000
For married person living with
spouse and filing separately
Marginal tax rate
Percent
7% ............................................................................................................................................................................
14% + $595 .............................................................................................................................................................
25% + 1,505 ............................................................................................................................................................
33% + 4,005 ............................................................................................................................................................
$1,000
8,500
15,000
25,000
25,000
Over
8,500
15,000
Source: Individual Income Tax Return 2007—Long Form; Commonwealth of Puerto Rico, Department of the Treasury,P.O. Box 9022501, San
Juan, PR 00902–2501;https://www.hacienda.gobierno.pr/.
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).
[FR Doc. E8–10022 Filed 5–6–08; 8:45 am]
BILLING CODE 6820–14–P
DEPARTMENT OF HOMELAND
SECURITY
Federal Emergency Management
Agency
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.
DATES:
44 CFR Part 67
Final Flood Elevation Determinations
Federal Emergency
Management Agency, DHS.
ACTION: Final rule.
jlentini on PROD1PC65 with RULES
AGENCY:
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16:44 May 06, 2008
The final BFEs for each
community are available for inspection
at the office of the Chief Executive
Officer of each community. The
respective addresses are listed in the
table below.
ADDRESSES:
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
SUMMARY:
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FOR FURTHER INFORMATION CONTACT:
William R. Blanton, Jr., Engineering
Management Branch, Mitigation
Directorate, 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 Assistant
Administrator of the Mitigation
Directorate 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
E:\FR\FM\07MYR1.SGM
07MYR1
]]>Agencies
[Federal Register Volume 73, Number 89 (Wednesday, May 7, 2008)]
[Rules and Regulations]
[Pages 25539-25542]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-10022]
=======================================================================
-----------------------------------------------------------------------
GENERAL SERVICES ADMINISTRATION
41 CFR Part 302-17
[FTR Amendment 2008-03; FTR Case 2008-302; Docket 2008-002, Sequence 1]
RIN 3090-AI48
Federal Travel Regulation; Relocation Income Tax (RIT) Allowance
Tax Tables--2008 Update
AGENCY: Office of Governmentwide Policy, General Services
Administration (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 2008 RIT allowance for tax
year 2007 to be paid to relocating Federal employees.
DATES: Effective Date: This final rule is effective on May 7, 2008.
Applicability date: January 1, 2008.
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 Ed Davis, Office of Governmentwide
Policy, Travel Management Policy (MTT), Washington, DC 20405, telephone
(202) 501-4755. Please cite FTR Amendment 2008-03, FTR case 2008-302.
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 previous years.
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: May 1, 2008.
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 is revised to read as
follows:
[[Page 25540]]
Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, as
amended, 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 2007
[Use the following table to compute the RIT allowance for Federal taxes, as prescribed in 302-17.8(e)(1), on Year 1 taxable reimbursements received
during calendar year 2007.]
--------------------------------------------------------------------------------------------------------------------------------------------------------
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...................................................... $ 9,597 $18,107 $18,364 $30,153 $27,463 $42,942 $14,203 $21,913
15...................................................... 18,107 44,461 30,153 64,200 42,942 94,016 21,913 46,764
25...................................................... 44,461 95,997 64,200 142,780 94,016 167,442 46,764 84,076
28...................................................... 95,997 191,453 142,780 225,385 167,442 243,961 84,076 124,354
33...................................................... 191,453 390,566 225,385 405,567 243,961 404,547 124,354 205,412
35...................................................... 390,566 .......... 405,567 .......... 404,547 .......... 205,412 ..........
--------------------------------------------------------------------------------------------------------------------------------------------------------
Appendix B to Part 302-17--State Tax Tables For RIT Allowance
State Marginal Tax Rates by Earned Income Level--Tax Year 2007
(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 2007. 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 2008 State Tax Handbook, pp. 259-274, available from CCH Inc., https://tax.cchgroup.com/Books/
default#S.)
----------------------------------------------------------------------------------------------------------------
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............................. 2.88 3.36 3.36 3.36
If single status, married filing 2.88 3.36 4.24 4.24
separately \5\.....................
Arkansas............................ 6.00 7.00 7.00 7.00
California.......................... 2.00 4.30 9.30 9.30
If single status, married filing 2.00 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................ 6.00 8.50 8.50 8.50
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
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
Michigan on or after October 1, 2007 4.35 4.35 4.35 4.35
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
[[Page 25541]]
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 3.92 4.34
separately \5\.....................
Ohio................................ 3.895 4.546 4.546 5.194
Oklahoma............................ 5.650 5.650 5.650 5.650
Oregon.............................. 9.00 9.00 9.00 9.00
Pennsylvania........................ 3.07 3.07 3.07 3.07
Rhode Island \6\.................... 3.75 3.75 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 7.20 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 2008 State Tax Handbook, pp. 259-274, CCH, Inc., https://tax.cchgroup.com/Books/default#S.
\4\ This is an estimate. For earnings over $100,000, and for filing statuses other than those above, please
consult actual tax tables. See 2008 State Tax Handbook, pp. 259-274, CCH, Inc., https://tax.cchgroup.com/Books/
default#S.
\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 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 2007 tax year, taxpayers may elect to compute income tax liability based on a graduated rate schedule or
an alternative flat tax equal to 7.5%.
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 301-
17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006 or
2007.]
--------------------------------------------------------------------------------------------------------------------------------------------------------
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
[[Page 25542]]
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 2007
(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 2007.)
------------------------------------------------------------------------
For married person living with
spouse and filing jointly, married
person not living with spouse,
single person, or head of household
Marginal tax rate --------------------------------------
But
Percent Over not
over
-------------------------------------------------------------------- ------
7%................................. $2,000 17,000
14% + 1,190........................ 17,000 30,000
25% + 3,010........................ 30,000 50,000
33% + 8,010........................ 50,000
------------------------------------------------------------------------
------------------------------------------------------------------------
For married person living with
spouse and filing separately
--------------------------------------
Marginal tax rate But
Percent Over not
over
-------------------------------------------------------------------- ------
7%................................. $1,000 8,500
14% + $595......................... 8,500 15,000
25% + 1,505........................ 15,000
25,000
33% + 4,005........................ 25,000
------------------------------------------------------------------------
Source: Individual Income Tax Return 2007--Long Form; Commonwealth of
Puerto Rico, Department of the Treasury,P.O. Box 9022501, San Juan, PR
00902-2501;https://www.hacienda.gobierno.pr/.
[FR Doc. E8-10022 Filed 5-6-08; 8:45 am]
BILLING CODE 6820-14-P
