> **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

**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.

For the reasons set forth in the preamble, 37 CFR part 1 is amended as
follows:

**PART 1---RULES OF PRACTICE IN PATENT CASES**

1\. The authority citation for 37 CFR part 1 continues to read as
follows: **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:

**§ 1.510 Request for *ex parte***

**reexamination.**

\* \* \* \* \*

\(c\) 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

**§ 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.

\* \* \* \* \*

> Dated: February 16, 2006.

**Jon W. Dudas,**

*Under Secretary of Commerce for Intellectual Property and Director of
the United States Patent and Trademark Office.*

\[FR Doc. 06--1678 Filed 2--22--06; 8:45 am\]

**BILLING CODE 3510--16--P**

**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.

> because the changes in this interim rule

will generally be given an opportunity

> 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.

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:

**§ 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:

**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

> VerDate Aug\<31\>2005 16:10 Feb 22, 2006 Jkt 205001 PO 00000 Frm 00008
> Fmt 4700 Sfmt 4700 E:\\FR\\FM\\23FER1.SGM 23FER1
>
> **Federal Register** / Vol. 71, No. 36 / Thursday, February 23, 2006 /
> Rules and Regulations

**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.* 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**

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.

> 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
>
> \[The following table is to be used to determine the Federal marginal
> tax rate for Year 1 for computation of the RIT allowance as prescribed
> in
>
> § 302--17.8(e)(1). This table is to be used for employees in which
> their Year 1 occurred during calendar year 2005.\]
>
> Marginal tax rate Single taxpayer Head of household Married filing
> jointly/quali- fying widows & widowers

Married filing separately

> Percent Over But not over Over But not over Over But not over Over But
> not 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
>
> \[The following table is to be used to determine the State marginal
> tax rates for calculation of the RIT allowance as prescribed in §
> 302--17.8(e)(2). This table is to be used as a guide for employees who
> received covered taxable reimbursements during calendar year 2005. The
> rates shown below are for married filing jointly and if the state has
> a specific single rate, it is shown. For more specific information or
> if an em- ployee is in a different filing status, please see the 2006
> State Tax Handbook, pp. 258--274, CCH Inc.,
> *http://tax.cchgroup.com/Books/de- fault.*\]
>
> Marginal tax rates (stated in percents) for the earned income amounts
> specified in each column.123
>
> State (or District) \$20,000--24,999 \$25,000--49,999 \$50,000--74,999
> \$75,000 & over 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 separately 5
> \...\...\...\...\...\...\...\... 3.20 3.74 4.72 4.72
>
> Arkansas
> \...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\....
> 6.00 7.00 7.00 7.00
>
> California
> \...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\....
> 2.00 6.00 8.00 9.30
>
> If single status, married filing separately 5
> \...\...\...\...\...\...\...\... 6.00 9.30 9.30 9.30
>
> 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 separately 5
> \...\...\...\...\...\...\...\... 7.60 7.90 8.25 8.25
>
> VerDate Aug\<31\>2005 16:10 Feb 22, 2006 Jkt 205001 PO 00000 Frm 00009
> Fmt 4700 Sfmt 4700 E:\\FR\\FM\\23FER1.SGM 23FER1
>
> **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
>
> \[The following table is to be used to determine the State marginal
> tax rates for calculation of the RIT allowance as prescribed in §
> 302--17.8(e)(2). This table is to be used as a guide for employees who
> received covered taxable reimbursements during calendar year 2005. The
> rates shown below are for married filing jointly and if the state has
> a specific single rate, it is shown. For more specific information or
> if an em- ployee is in a different filing status, please see the 2006
> State Tax Handbook, pp. 258--274, CCH Inc.,
> *http://tax.cchgroup.com/Books/de- fault.*\]
>
> Marginal tax rates (stated in percents) for the earned income amounts
> specified in each column.123
>
> State (or District) \$20,000--24,999 \$25,000--49,999 \$50,000--74,999
> \$75,000 & over 4
>
> Idaho
> \...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\....
> 7.40 7.80 7.80 7.80
>
> If single status, married filing separately 5
> \...\...\...\...\...\...\...\... 7.80 7.80 7.80 7.80
>
> 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 separately 5
> \...\...\...\...\...\...\...\... 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 separately 5
> \...\...\...\...\...\...\...\... 4.00 6.00 6.00 6.00
>
> Maine
> \...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...
> 7.00 8.50 8.50 8.50
>
> If single status, married filing separately 5
> \...\...\...\...\...\...\...\... 8.50 8.50 8.50 8.50
>
> 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 separately 5
> \...\...\...\...\...\...\...\... 7.05 7.05 7.85 7.85
>
> 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 separately 5
> \...\...\...\...\...\...\...\... 5.12 6.84 6.84 6.84
>
> 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 separately 5
> \...\...\...\...\...\...\...\... 1.75 5.525 5.525 6.370
>
> 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 separately 5
> \...\...\...\...\...\...\...\... 6.85 6.85 6.85 6.85
>
> North Carolina
> \...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\.....
> 7.00 7.00 7.00 7.00
>
> If single status, married filing separately 5
> \...\...\...\...\...\...\...\... 7.00 7.00 7.75 7.75
>
> North Dakota
> \...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\...\....
> 2.10 2.10 3.92 3.92
>
> If single status, married filing separately 5
> \...\...\...\...\...\...\...\... 2.10 3.92 4.34 4.34
>
> 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 separately 5
> \...\...\...\...\...\...\...\... 3.60 7.20 8.50 8.50
>
> 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 § 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 Single taxpayer Head of household Married filing
> jointly/quali- fying widows & widowers

Married filing separately

> Percent Over But not over Over But not over Over But not over Over But
> not 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
>
> \[The following table is to be used to determine the Puerto Rico
> marginal tax rate for computation of the RIT allowance as prescribed
> in § 302--
>
> 17.8(e)(4)(i).\]
>
> Marginal tax rate For married person living with spouse and filing
> jointly, married person not living with spouse, single person, or head
> of house-

For married person living with spouse and filing separately

> Percent
>
> hold

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 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/planillasindividuo.asp.*
>
> \[FR Doc. 06--1677 Filed 2--22--06; 8:45 am\]
>
> **BILLING CODE 6820--14--P**

waived. The fees are being revised to correspond to modifications in the
rate

Management and Budget (OMB). In

1987, OMB issued its Uniform Freedom

> of pay approved by Congress.
>
> **DATES:** *Effective Date:* February 23,

of Information Act Fee Schedule and

Guidelines. However, because the FOIA

> **FEDERAL COMMUNICATIONS COMMISSION**
>
> **47 CFR PART 0**
>
> **\[DA 06--101\]**
>
> **Freedom of Information Act AGENCY:** Federal Communications
> Commission.
>
> **ACTION:** Final rule.
>
> **SUMMARY:** 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

2006\.

**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.*
**SUPPLEMENTARY INFORMATION:** 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

requires that each agency's fees be based upon its direct costs of
providing FOIA services, OMB did not provide a

unitary, government-wide schedule of fees. The Commission based its FOIA
Fee Schedule on the grade level of the employee who processes the
request. Thus, the Fee Schedule was computed at a Step 5 of each grade
level based on the General Schedule effective January

1987 (including 20 percent for personnel benefits). The Commission's
rules provide that the Fee Schedule will be modified periodically to
correspond with modifications in the rate of pay approved by Congress.
*See* 47 CFR

0.467(a)(1) note. In an Order adopted on January 30, 2006 and released
on February 6, 2006 (DA 06--101), the Managing Director revised the
schedule of fees set forth in 47 CFR 0.467 for the recovery of the full,
allowable direct

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