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 

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. 

■ 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 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 § 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 jointly/ 

qualifying 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 B to Part 302–17—State Tax 

Tables for RIT Allowance 


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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., http://tax.cchgroup.com/Books/default.] 

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 .04 3 .04 3 .55 3 .55 

If single status, married filing separately 5 ........................................ 3 .04 3 .55 4 .48 4 .48 

Arkansas .................................................................................................. 6 .00 7 .00 7 .00 7 .00 

California .................................................................................................. 2 .00 6 .00 9 .30 9 .30 

If single status, married filing separately 5 ........................................ 6 .00 8 .00 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 .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 separately 5 ........................................ 7 .60 7 .90 8 .25 8 .25 

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 ..................................................................................................... 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 ............................................................................................. 5 .30 5 .30 5 .30 5 .30 

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 .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 separately 5 ........................................ 3 .75 7 .00 7 .00 7 .75 

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 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 


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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., http://tax.cchgroup.com/Books/default.] 

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

Wyoming .................................................................................................. 0 .00 0 .00 0 .00 0 .00 

[The above table/column headings established by IRS.] 

1Earned 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., 

http://tax.cchgroup.com/Books/default. 4This 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., http://tax.cchgroup.com/Books/default. 5This 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. 6The 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 Head of household Married filing jointly/ 

qualifying widows & 

widowers 

Married filing separately 

Percent Over But not 

over Over But not over Over But not 

over 

Over But not 

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 § 302–17.8(e)(4)(i), on taxable reimbursements 

received during calendar year 2006.] 

Marginal tax rate 

For married person living with 

spouse and filing jointly, married 

person not living with spouse, 

single person, or head of 

household 

For married person living with 

spouse and filing separately 

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; http://www.hacienda.gobierno.pr/planillas_y_formularios/formularios.html. 


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Federal Register / Vol. 72, No. 67 / Monday, April 9, 2007 / Rules and Regulations 17413 

[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 

AGENCY: Federal Emergency 

Management Agency, DHS. 

ACTION: Final rule. 

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). 

DATES: 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 

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. 

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: 

PART 67—[AMENDED] 

■ 1. The authority citation for part 67 

continues to read as follows: 

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: 

State City/town/county Source of flooding 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).

Entire shoreline within the community ...... * 50 

Arbutus Creek (Staten Island).Approximately 530 feet upstream of 

Hylan Boulevard.

* 16 

Approximately 980 feet upstream of 

Amboy Road.

* 57 

Blue Heron Main Branch 

(Staten Island).

Approximately 100 feet upstream of 

Hylan Boulevard.

* 17 

Approximately 1,700 feet upstream of 

Tallman Street.

* 70 

Blue Heron Tributary 

(Staten Island).

At the confluence with Blue Heron Main 

Branch.

* 36 

Approximately 35 feet upstream of 

Holbridge Avenue.

* 70 

Bronx River (Bronx) .......... Approximately 600 feet upstream of 

Tremont Street.

* 15 

Approximately 1,650 feet upstream of 

East 24th Street.

* 74 


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