Federal Register / Vol. 62, No. 36 / Monday, February 24, 1997 / Rules and Regulations 8173

imposing. Therefore, because the

Federal SIP-approval does not impose

any new requirements, I certify that it

does not have a significant impact on

any small entities affected. Moreover,

due to the nature of the Federal-state

relationship under the CAA, preparation

of a regulatory flexibility analysis would

constitute Federal inquiry into the

economic reasonableness of state action.

The CAA forbids EPA to base its actions

concerning SIPs on such grounds.

Union Electric Co. v. U.S. E.P.A., 427

U.S. 246, 256–66 (S. Ct. 1976); 42 U.S.C.

7410(a)(2).

Unfunded Mandates

Under Sections 202, 203, and 205 of

the Unfunded Mandates Reform Act of

1995 (‘‘Unfunded Mandates Act’’),

signed into law on March 22, 1995, EPA

must undertake various actions in

association with proposed or final rules

that include a Federal mandate that may

result in estimated costs of $100 million

or more to the private sector or to State,

local, or tribal governments in the

aggregate.

Through submission of this state

implementation plan or plan revision,

the State and any affected local or tribal

governments have elected to adopt the

program provided for under Part D of

the Clean Air Act. These rules may bind

State, local, and tribal governments to

perform certain actions and also require

the private sector to perform certain

duties. The rules being approved by this

action will impose no new requirements

because affected sources are already

subject to these regulations under State

law. Therefore, no additional costs to

State, local, or tribal governments or to

the private sector result from this action.

EPA has also determined that this final

action does not include a mandate that

may result in estimated costs of $100

million or more to State, local, or tribal

governments in the aggregate or to the

private sector.

This action has been classified as a

Table 3 action for signature by the

Regional Administrator under the

procedures published in the Federal

Register on January 19, 1989 (54 FR

2214–2225), as revised by a July 10,

1995 memorandum from Mary Nichols,

Assistant Administrator for Air and

Radiation. The Office of Management

and Budget (OMB) has exempted this

regulatory action from Executive Order

12866 review.

Submission to Congress and the General

Accounting Office

Under 5 U.S.C. 801(a)(1)(A) of the

Administrative Procedures Act (APA) as

amended by the Small Business

Regulatory Enforcement Fairness Act of

1996, EPA submitted 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 General Accounting

Office prior to publication of the rule in

today’s Federal Register. This rule is

not a ‘‘major rule’’ as defined by 5

U.S.C. 804(2) of the APA as amended.

List of Subjects in 40 CFR Part 52

Environmental protection, Air

pollution control, Hydrocarbons,

Incorporation by reference,

Intergovernmental relations, Ozone,

Reporting and recordkeeping

requirements, Volatile organic

compounds.

Note: Incorporation by reference of the

State Implementation Plan for the State of

California was approved by the Director of

the Federal Register on July 1, 1982.

Dated: February 3, 1997.

Felicia Marcus,

Regional Administrator.

Part 52, chapter I, title 40 of the Code

of Federal Regulations is amended as

follows:

PART 52—[AMENDED]

Subpart F—California

1. The authority citation for part 52

continues to read as follows:

Authority: 42 U.S.C. 7401–7671q.

2. Section 52.220 is amended by

adding paragraphs (c)(184) (i)(B)(6) and

(c)(207)(i)(C)(5) to read as follows:

§ 52.220 Identification of plan.

* * * * *

(c) * * *

(184) * * *

(i) * * *

(B) * * *

(6) Rule 464, adopted on December 7,

1990.

* * * * *

(207) * * *

(i) * * *

(C) * * *

(5) Rule 2.35, adopted on September

14, 1994.

* * * * *

[FR Doc. 97–4421 Filed 2–21–97; 8:45 am]

BILLING CODE 6560–50–P

GENERAL SERVICES

ADMINISTRATION

41 CFR Part 302–11

[FTR Amendment 57]

RIN 3090–AG28

Federal Travel Regulation; Relocation

Income Tax (RIT) Allowance Tax

Tables

AGENCY: Office of Governmentwide

Policy, GSA.

ACTION: Final rule.

SUMMARY: The Federal, State, and Puerto

Rico tax tables for calculating the

relocation income tax (RIT) allowance

must be updated yearly 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 1997 RIT allowance to be

paid to relocating Federal employees.

DATES: This final rule is effective

January 1, 1997, and applies for RIT

allowance payments made on or after

January 1, 1997.

FOR FURTHER INFORMATION CONTACT: Jane

Groat, Office of Governmentwide Policy

(MTT), Washington, DC 20405,

telephone 202–501–1538.

SUPPLEMENTARY INFORMATION: This

amendment provides the tax tables

necessary to compute the relocation

income tax (RIT) allowance for

employees who are taxed in 1997 on

moving expense reimbursements.

The General Services Administration

has determined that this rule is not a

significant regulatory action for the

purposes of Executive Order 12866 of

September 30, 1993. This final rule is

not required to be published in the

Federal Register for notice and

comment. Therefore, the Regulatory

Flexibility Act does not apply. This rule

also is 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 302–11

Government employees, Income taxes,

Relocation allowances and entitlements,

Transfers.

For the reasons set out in the

preamble, 41 CFR part 302–11 is

amended to read as follows:

PART 302–11—RELOCATION INCOME

TAX (RIT) ALLOWANCE

1. The authority citation for part 302–

11 is revised to read as follows:

Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a).
8174 Federal Register / Vol. 62, No. 36 / Monday, February 24, 1997 / Rules and Regulations

2. Appendixes A, B, C, and D to part

302–11 are amended by adding the

following tables at the end of each

appendix, respectively:

APPENDIX A TO PART 302–11—FEDERAL TAX TABLES FOR RIT ALLOWANCE

* * * * *

FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS—TAX YEAR 1996

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 § 302–11.8(e)(1). This table is to be used for employees whose Year 1 occurred during

calendar year 1996.

Marginal tax rate (percent)

Single taxpayer Heads of household Married filing jointly/qualifying widows and widowersMarried filing separately

Over But not over Over But not over Over But not over Over But not over

15 ....................................... $6,885 $31,807 $12,295 $45,572 $17,027 $59,055 $8,229 $29,600

28 ....................................... 31,807 70,867 45,572 105,805 59,055 123,190 29,600 61,245

31 ....................................... 70,867 144,170 105,805 168,990 123,190 179,414 61,245 90,611

36 ....................................... 144,170 292,883 168,990 301,968 179,414 295,681 90,611 150,779

39.6 .................................... 292,883 .................... 301,968 .................... 295,681 .................... 150,779 ....................

APPENDIX B TO PART 302–11—STATE TAX TABLES FOR RIT ALLOWANCE

* * * * *

STATE MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 1996

The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance

as prescribed in § 302–11.8(e)(2). This table is to be used for employees who received covered taxable reimbursements

during calendar year 1996.

State (or district)

Marginal tax rates (stated in percents) for the earned income amounts specified

in each column 1 2

$20,000–$24,999 $25,000–$49,999 $50,000–$74,999 $75,000 and over

1. Alabama .............................................................................. 5 5 5 5

2. Alaska ................................................................................. 0 0 0 0

3. Arizona ................................................................................ 3 3.5 4.2 5.6

4. Arkansas ............................................................................. 4.5 7 7 7

If single status 3 .................................................................. 6 7 7 7

5. California ............................................................................. 2 4 8 11

If single status 3 .................................................................. 4 9.3 9.3 11

6. Colorado .............................................................................. 5 5 5 5

7. Connecticut ......................................................................... 4.5 4.5 4.5 4.5

8. Delaware ............................................................................. 6 7.1 7.1 7.1

9. District of Columbia ............................................................. 8 9.5 9.5 9.5

10. Florida ................................................................................. 0 0 0 0

11. Georgia ............................................................................... 6 6 6 6

12. Hawaii ................................................................................. 8 9.5 10 10

If single status 3 .................................................................. 9.5 10 10 10

13. Idaho ................................................................................... 7.8 8.2 8.2 8.2

14. Illinois .................................................................................. 3 3 3 3

15. Indiana ................................................................................ 3.4 3.4 3.4 3.4

16. Iowa ..................................................................................... 6.8 7.55 9.98 9.98

If single status 3 .................................................................. 7.2 8.8 9.98 9.98

17. Kansas ................................................................................ 3.5 6.25 6.25 6.45

If single status 3 .................................................................. 4.4 7.75 7.75 7.75

18. Kentucky ............................................................................. 6 6 6 6

19. Louisiana ............................................................................. 2 4 4 6

If single status 3 .................................................................. 4 4 6 6

20. Maine .................................................................................. 4.5 7 8.5 8.5

If single status 3 .................................................................. 8.5 8.5 8.5 8.5

21. Maryland ............................................................................. 5 5 5 5

22. Massachusetts .................................................................... 5.95 5.95 5.95 5.95

23. Michigan .............................................................................. 4.4 4.4 4.4 4.4

24. Minnesota ............................................................................ 6 8 8 8.5

If single status 3 .................................................................. 8 8 8.5 8.5

25. Mississippi ........................................................................... 5 5 5 5

26. Missouri ............................................................................... 6 6 6 6
Federal Register / Vol. 62, No. 36 / Monday, February 24, 1997 / Rules and Regulations 8175

State (or district)

Marginal tax rates (stated in percents) for the earned income amounts specified

in each column 1 2

$20,000–$24,999 $25,000–$49,999 $50,000–$74,999 $75,000 and over

27. Montana .............................................................................. 6 9 10 11

28. Nebraska ............................................................................. 3.65 5.24 6.99 6.99

If single status 3 .................................................................. 5.24 6.99 6.99 6.99

29. Nevada ................................................................................ 0 0 0 0

30. New Hampshire .................................................................. 0 0 0 0

31. New Jersey ......................................................................... 1.4 1.75 2.45 6.37

If single status 3 .................................................................. 1.4 3.45 5.25 6.37

32. New Mexico ........................................................................ 3.2 6 7.1 8.5

If single status 3 .................................................................. 6 7.1 7.9 8.5

33. New York ............................................................................ 5 7.125 7.125 7.125

If single status 3 .................................................................. 7.125 7.125 7.125 7.125

34. North Carolina ..................................................................... 6 7 7 7.75

35. North Dakota ....................................................................... 6.67 9.33 12 12

If single status 3 .................................................................. 8 10.67 12 12

36. Ohio ..................................................................................... 2.972 4.457 5.201 7.5

37. Oklahoma ............................................................................ 4 7 7 7

If single status 3 .................................................................. 7 7 7 7

38. Oregon ................................................................................ 9 9 9 9

39. Pennsylvania ....................................................................... 2.8 2.8 2.8 2.8

40. Rhode Island ....................................................................... 27.5 27.5 27.5 27.5 

(See footnote 4)

41. South Carolina .................................................................... 7 7 7 7

42. South Dakota ...................................................................... 0 0 0 0

43. Tennessee .......................................................................... 0 0 0 0

44. Texas .................................................................................. 0 0 0 0

45. Utah ..................................................................................... 7 7 7 7

46. Vermont (See footnote 5)

47. Virginia ................................................................................ 5 5.75 5.75 5.75

48. Washington ......................................................................... 0 0 0 0

49. West Virginia ....................................................................... 4 4.5 6 6.5

50. Wisconsin ............................................................................ 6.55 6.93 6.93 6.93

51. Wyoming ............................................................................. 0 0 0 0

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 § 302–11.8(e)(2)(ii). 3This rate applies only to those individuals certifying that they will file under a single status within the States where they will pay income taxes.

All other taxpayers, regardless of filing status, will use the other rate shown. 4The income tax rate for Rhode Island is 27.5 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal

income tax liability must be converted to a percent of income as provided in § 302–11.8(e)(2)(iii). 5The income tax rate for Vermont is 25 percent of Federal income tax liability for all employees. Rates shown as a percent of Federal income

tax liability must be converted to a percent of income as provided in § 302–11.8(e)(2)(iii).

APPENDIX C TO PART 302–11—FEDERAL TAX TABLES FOR RIT ALLOWANCE—YEAR 2

* * * * *

FEDERAL MARGINAL TAX RATES BY EARNED INCOME LEVEL AND FILING STATUS—TAX YEAR 1997

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 § 302–11.8(e)(1). This table is to be used for employees whose Year 1 occurred during

calendar years 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, or 1996.

Marginal tax rate (percent)

Single taxpayer Heads of household Married filing jointly/qualifying widows and widowersMarried filing separately

Over But not over Over But not over Over But not over Over But not over

15 ....................................... $7,067 $32,674 $12,963 $46,966 $16,798 $59,856 $8,702 $29,669

28 ....................................... 32,674 71,647 46,966 104,632 59,856 123,931 29,669 62,023

31 ....................................... 71,647 141,006 104,632 161,381 123,931 180,221 62,023 92,072

36 ....................................... 141,006 288,900 161,381 293,567 180,221 299,695 92,072 152,835

39.6 .................................... 288,900 .................... 293,567 .................... 299,695 .................... 152,835 ....................
8176 Federal Register / Vol. 62, No. 36 / Monday, February 24, 1997 / Rules and Regulations

APPENDIX D TO PART 302–11—PUERTO RICO TAX TABLES FOR RIT ALLOWANCE

* * * * *

PUERTO RICO MARGINAL TAX RATES BY EARNED INCOME LEVEL—TAX YEAR 1996

The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance

as prescribed in § 302–11.8(e)(4)(i).

Marginal tax rate (percent)

Single filing status Any other filing status

Over But not over Over But not over

12 ...................................................................................................................................... .................... .................... .................... $25,000

18 ...................................................................................................................................... .................... $25,000 .................... ....................

31 ...................................................................................................................................... $25,000 $50,000 $25,000 $50,000

33 ...................................................................................................................................... $50,000 .................... $50,000 ....................

Dated: February 18, 1997.

David J. Barram,

Acting Administrator of General Services.

[FR Doc 97–4557 Filed 2–21–97;8:45am]

BILLING CODE 6820–34–F

FEDERAL EMERGENCY

MANAGEMENT AGENCY

44 CFR Part 64

[Docket No. FEMA–7659]

List of Communities Eligible for the

Sale of Flood Insurance

AGENCY: Federal Emergency

Management Agency (FEMA).

ACTION: Final rule.

SUMMARY: This rule identifies

communities participating in the

National Flood Insurance Program

(NFIP). These communities have

applied to the program and have agreed

to enact certain floodplain management

measures. The communities’

participation in the program authorizes

the sale of flood insurance to owners of

property located in the communities

listed.

EFFECTIVE DATES: The dates listed in the

third column of the table.

ADDRESSES: Flood insurance policies for

property located in the communities

listed can be obtained from any licensed

property insurance agent or broker

serving the eligible community, or from

the NFIP at: Post Office Box 6464,

Rockville, MD 20849, (800) 638–6620.

FOR FURTHER INFORMATION CONTACT:

Robert F. Shea, Jr., Division Director,

Program Implementation Division,

Mitigation Directorate, 500 C Street SW.,

room 417, Washington, DC 20472, (202)

646–3619.

SUPPLEMENTARY INFORMATION: The NFIP

enables property owners to purchase

flood insurance which is generally not

otherwise available. In return,

communities agree to adopt and

administer local floodplain management

measures aimed at protecting lives and

new construction from future flooding.

Since the communities on the attached

list have recently entered the NFIP,

subsidized flood insurance is now

available for property in the community.

In addition, the Executive Associate

Director of the Federal Emergency

Management Agency has identified the

special flood hazard areas in some of

these communities by publishing a

Flood Hazard Boundary Map (FHBM) or

Flood Insurance Rate Map (FIRM). The

date of the flood map, if one has been

published, is indicated in the fourth

column of the table. In the communities

listed where a flood map has been

published, Section 102 of the Flood

Disaster Protection Act of 1973, as

amended, 42 U.S.C. 4012(a), requires

the purchase of flood insurance as a

condition of Federal or federally related

financial assistance for acquisition or

construction of buildings in the special

flood hazard areas shown on the map.

The Executive Associate Director

finds that the delayed effective dates

would be contrary to the public interest.

The Executive Associate Director also

finds that notice and public procedure

under 5 U.S.C. 553(b) are impracticable

and unnecessary.

National Environmental Policy Act

This rule is categorically excluded

from the requirements of 44 CFR Part

10, Environmental Considerations. No

environmental impact assessment has

been prepared.

Regulatory Flexibility Act

The Executive Associate Director

certifies that this rule will not have a

significant economic impact on a

substantial number of small entities in

accordance with the Regulatory

Flexibility Act, 5 U. S. C. 601 et seq.,

because the rule creates no additional

burden, but lists those communities

eligible for the sale of flood insurance.

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.

Paperwork Reduction Act

This rule does not involve any

collection of information for purposes of

the Paperwork Reduction Act, 44 U.S.C.

3501 et seq.

Executive Order 12612, Federalism

This rule involves no policies that

have federalism implications under

Executive Order 12612, Federalism,

October 26, 1987, 3 CFR, 1987 Comp.,

p. 252.

Executive Order 12778, Civil Justice

Reform

This rule meets the applicable

standards of section 2(b)(2) of Executive

Order 12778, October 25, 1991, 56 FR

55195, 3 CFR, 1991 Comp., p. 309.

List of Subjects in 44 CFR Part 64

Flood insurance, Floodplains.

Accordingly, 44 CFR part 64 is

amended as follows: