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 General Services Administration 41 CFR Part 302-11
[FTR Amendment 96]
RIN 3090-AH40
 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 
                        ( print page 23178)
                        Rico income tax brackets and rates. The Federal, State, and Puerto Rico tax tables contained in this rule are for calculating the 2001 RIT allowance to be paid to relocating Federal employees.
 DATES: This final rule is effective January 1, 2001, and applies for RIT allowance payments made on or after January 1, 2001.
 FOR FURTHER INFORMATION CONTACT: Calvin L. Pittman, 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 2001 on moving expense reimbursements. 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 a RIT allowance are contained in the Federal Travel Regulation (41 CFR part 302-11). 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. 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 which 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 302-11 Government employees
Income taxes
Relocation allowances and entitlements
Transfers
Travel and transportation expenses
 For the reasons set forth in the preamble, 41 CFR part 302-11 is amended as follows: PART 302-11—RELOCATION INCOME TAX (RIT) ALLOWANCE
 1.The authority citation for 41 CFR part 302-11 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.Appendixes A, B, C, and D to part 302-11 are amended by adding the following tables at the end of each appendix, respectively, to read as follows: 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 2000 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 2000. Marginal 
                                     tax rate
Single 
                                     taxpayer
Heads of 
                                     household
Married filing 
                                     jointly/qualifying  
                                     widows & widowers
Married 
                                     filing separatelyPercent
Over
But not 
                                     over
Over
But not 
                                     over
Over
But not 
                                     over
Over
But not 
                                     over15
$7,417
$34,638
$13,375
$49,734
$17,421
$63,297
$8,603
$31,34228
34,638
75,764
49,734
113,413
63,297
131,334
31,342
63,44831
75,764
148,990
113,413
180,742
131,334
189,826
63,448
99,21936
148,990
306,111
180,742
326,450
189,826
315,957
99,219
170,52439.6
306,111

326,450

315,957

170,524
 Appendix B to Part 302-11—State Tax Tables for RIT Allowance 
 State Marginal Tax Rates by Earned Income Level—Tax Year 2000 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 2000. Marginal Tax Rates (Stated in Percents) for the Earned Income Amounts Specified in Each Column.1, 2
State (or District)
$20,000-$24,999
$25,000-$49,999
$50,000-$74,999
$75,000 & OverAlabama
5
5
5
5Alaska
0
0
0
0Arizona
2.87
3.2
3.74
5.04Arkansas
4.5
7
7
7If single status 3
6
7
7
7California
2
4
8
9.3If single status 3
4
8
8
9.3Colorado
4.75
4.75
4.75
4.75Connecticut
4.5
4.5
4.5
4.5( print page 23179)Delaware
5.2
5.95
6.4
6.4District of Columbia
8
9.5
9.5
9.5Florida
0
0
0
0Georgia
6
6
6
6Hawaii
7.2
8.2
8.75
8.75If single status 3
8.2
8.75
8.75
8.75Idaho
7.8
8.2
8.2
8.2Illinois
3
3
3
3Indiana
3.4
3.4
3.4
3.4Iowa
6.48
7.92
8.98
8.98If single status 3
6.8
7.92
8.98
8.98Kansas
3.5
6.25
6.25
6.45If single status 3
6.25
6.45
6.45
6.45Kentucky
6
6
6
6Louisiana
2
4
4
6If single status 3
4
4
6
6Maine
4.5
7
8.5
8.5If single status 3
7
8.5
8.5
8.5Maryland
4.85
4.85
4.85
4.85Massachusetts
5.95
5.95
5.95
5.95Michigan
4.4
4.4
4.4
4.4Minnesota
5.5
7.25
7.25
8If single status 3
7.25
7.25
8
8Mississippi
5
5
5
5Missouri
6
6
6
6Montana
9
10
11
11Nebraska
3.65
5.24
6.99
6.99If single status 3
5.24
6.99
6.99
6.99Nevada
0
0
0
0New Hampshire
0
0
0
0New Jersey
1.4
1.75
2.45
6.37If single status 3
1.4
3.5
5.525
6.37New Mexico
3.2
6
7.1
8.2If single status 3
6
7.1
7.9
8.2New York
4
5.25
6.85
6.85If single status 3
5.25
6.85
6.85
6.85North Carolina
6
7
7
7.75North Dakota
6.67
9.33
12
12If single status 3
8
10.67
12
12Ohio
3.580
4.295
5.012
7.228Oklahoma
5
6.75
6.75
6.75If single status 3
6.75
6.75
6.75
6.75Oregon
9
9
9
9Pennsylvania
2.8
2.8
2.8
2.8Rhode Island 4
26.5
26.5
26.5
26.5South Carolina
7
7
7
7South Dakota
0
0
0
0Tennessee
0
0
0
0Texas
0
0
0
0Utah
7
7
7
7Vermont 5
25
25
25
25Virginia
5
5.75
5.75
5.75Washington
0
0
0
0West Virginia
4
4.5
6
6.5Wisconsin
6.37
6.77
6.77
6.77Wyoming
0
0
0
01
                                 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 § 302-11.8(e)(2)(ii).3
                                 This 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.4
                                 The income tax rate for Rhode Island is 26.5 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).5
                                 The 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 Statu—Tax Year 2001 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 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999 or 2000. Marginal 
                                     tax rate
Single 
                                     taxpayer
Heads of 
                                     household
Married filing 
                                     jointly/qualifying  
                                     widows & widowers
Married 
                                     filing separatelyPercent
Over
But not 
                                     over
Over
But not 
                                     over
Over
But not 
                                     over
Over
But not 
                                     over15
$7,582
$35,363
$13,905
$51,016
$18,061
$65,011
$8,742
$32,02828
$35,363
$77,472
$51,016
$116,612
$65,011
$133,818
$32,028
$65,47031
$77,472
$154,524
$116,612
$180,660
$133,818
$193,566
$65,470
$99,36336
$154,524
$317,548
$180,660
$324,522
$193,566
$323,455
$99,363
$169,10039.6
$317,548

$324,522

$323,455

$169,100
 Appendix D to Part 302-11_Puerto Rico Tax Tables for RIT Allowance 
 Puerto Rico Marginal Tax Rates by Earned Income Level_Tax Year 2000 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
Single filing status
Any other filing statusPercent
Over
But not over
Over
But not over11



$25,00016.5

$25,00029.5
$25,000
$50,000
$25,000
$50,00033
$50,000

$50,000
 Dated: April 30, 2001. Thurman M. Davis, Sr., Acting Administrator of General Services.


[FR Doc. 01-11497  Filed 5-7-01; 8:45 am] BILLING CODE 6820-34-M