Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Rules and Regulations 25539 

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: 

PART 180—[AMENDED] 

■ 1. The authority citation for part 180 

continues to read as follows: 

Authority: 21 U.S.C. 321(q), 346a and 371. 

■ 2. Section 180.608 is amended by 

alphabetically adding the following 

commodity to the table in paragraph 

(a)(1) to read as follows: 

§ 180.608 Spirodiclofen; tolerances for 

residues. 

(a) * * *. 

(1) * * * 

Commodity Parts per million 

* * * * * 

Hop, dried cones ............ 30 

* * * * * 

* * * * * 

[FR Doc. E8–9826 Filed 5–6–08; 8:45 am] 

BILLING CODE 6560–50–S 

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. 

■ 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 is revised to read as 

follows: 


jlentini on PROD1PC65 with RULES
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: 

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/qualifying 

widows & widowers 

Married 

filing separately 

Percent Over But not 

over Over But not 

over Over But not 

over 

Over But not 

over 

10 ..................................................... $ 9,597 $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., http://tax.cchgroup.com/Books/default#S.) 

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 ..................................................................................... 2.88 3.36 3.36 3.36 

If single status, married filing separately 5 ............................... 2.88 3.36 4.24 4.24 

Arkansas .................................................................................. 6.00 7.00 7.00 7.00 

California .................................................................................. 2.00 4.30 9.30 9.30 

If single status, married filing separately 5 ............................... 2.00 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 ................................................................. 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 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 

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 

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 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 


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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., http://tax.cchgroup.com/Books/default#S.) 

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

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 3.92 4.34 

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 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 7.20 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.] 

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 2008 State Tax Handbook, pp. 259–274, CCH, Inc., 

http://tax.cchgroup.com/Books/default#S. 4This 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., http://tax.cchgroup.com/Books/default#S. 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 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 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 


jlentini on PROD1PC65 with RULES
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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 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 

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.) 

Marginal tax rate 

For married person living with 

spouse and filing jointly, married person not living with 

spouse, single person, or head 

of household 

Percent Over 

7% ............................................................................................................................................................................ $2,000 17,000 

14% + 1,190 ............................................................................................................................................................ 17,000 30,000 

25% + 3,010 ............................................................................................................................................................ 30,000 50,000 

33% + 8,010 ............................................................................................................................................................ 50,000 

Marginal tax rate 

For married person living with 

spouse and filing separately 

Percent 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;http://www.hacienda.gobierno.pr/. 

[FR Doc. E8–10022 Filed 5–6–08; 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 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 


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