Federal Register / Vol. 66, No. 89 / Tuesday, May 8, 2001 / Rules and Regulations 23177

GSA Rent. Approval to perform or

contract for such services must be

obtained in advance by the customer

agency from the appropriate GSA

regional office.

Subpart F—Special Services

§ 102–85.195 Does GSA provide special

services?

Yes, GSA provides special services on

a cost-reimbursable basis:

(a) In GSA-controlled space, GSA may

provide for special services that cannot

be separated from the building or space

costs (inseparable services, such as

utilities, which are not individually

metered). GSA’s estimate of the special

service cost is the basis for the bill

amount. The bill amount for separable

special services is either based on a

previously agreed upon fixed price or

the actual cost, including a fee for GSA’s

services.

(b) GSA can also provide special

services to other Federal agencies in

agency-controlled and operated space

on a cost-reimbursable basis.

Subpart G—Continued Occupancy,

Relocation and Forced Moves

§ 102–85.200 Can customer agencies

continue occupancy of space or must they

relocate at the end of an OA?

The answer is contingent upon

whether the customer agency is in

Federally owned or leased space.

(a) Unless stated otherwise in the OA,

a customer agency within a GSA

controlled, Federally owned building

has automatic occupancy rights at the

end of the OA term for occupied space.

However, a new OA must be negotiated.

(b) In leased space, the OA generally

reflects the provisions of the underlying

lease and will specify whether or not

renewal options are available. If the OA

does not include a renewal option,

customer agencies should assume

relocation would be necessary upon OA

expiration, and budget for it. Further,

renewal options are not, in themselves,

a guarantee of continued occupancy at

that location. In some cases, the renewal

rate is substantially above market or the

option was not part of the initial price

evaluation for the occupancy. In such

cases, GSA may be required to run a

competition for the replacement lease,

and a relocation may ensue.

Nonetheless, it is also possible that GSA

may execute a succeeding lease with the

incumbent lessor, in which case there is

no move.

(c) GSA and customer agencies should

initiate discussions at least 18–20

months in advance of OA expiration to

address an action for the replacement or

continued occupancy of the existing

space assignment. This allows both

agencies time to budget for the work and

the cost.

§ 102–85.205 What happens if a customer

agency continues occupancy after the

expiration of an OA?

A mutual goal of GSA and its

customers is to have current OAs in

place for all space assignments.

However, provisions are necessary to

cover the GSA and customer

relationship if an OA expires prior to

execution of a mutually desired

succeeding agreement. Because the

risks, liabilities, and consequences of a

customer’s continued occupancy

depend on whether the assigned space

is leased or Federally owned, different

provisions in the following table apply:

HOLDOVER TENANCY—CUSTOMER

AGENCY RESPONSIBILITIES IN THE

EVENT OF TENANT DELAY IN

VACATING SPACE

In leased space In federally owned

space

To pay those costs

associated with

lease contract,

GSA fee, and damages/claims, arising

from changes in

GSA contract costs

which are caused

by the tenant’s

delay.

To pay Rent as determined by GSA’s

pricing policy, as

described in this

part, and those

added costs to

GSA (claims, damages, changes,

etc.) resulting from

the tenant-caused

delay.

§ 102–85.210 What if a customer agency

has to relocate?

If the agency or GSA determines

relocation is necessary at the expiration

of an OA for either Federally owned or

leased space, the customer agency is

responsible for all costs associated with

relocation at that time.

§ 102–85.215 What if another customer

agency forces a GSA customer to move?

If a GSA customer agency, or GSA,

forces the relocation of another GSA

customer agency prior to the expiration

of the customer’s OA, the ‘‘forcing’’

agency is responsible:

(a) For all reasonable costs associated

with the relocation of the agency being

‘‘forced’’ to move, including

architectural-engineering design, move

coordination and physical relocation,

telecommunications and ADP

equipment relocation and installation;

(b) To GSA for all of the relocated

agency’s unpaid tenant improvements,

if any; and

(c) To the customer agency for the

undepreciated amount of any lump sum

payment that was already made by the

agency for alterations.

§ 102–85.220 Can a customer agency

forced to relocate waive the

reimbursements?

Yes, a customer agency forced to

relocate can waive some or all of the

reimbursements from the forcing agency

that are prescribed in § 102–85.215.

However, a relocated customer agency

cannot waive the requirement for the

forcing customer agency to reimburse

GSA for unpaid tenant improvements. If

GSA is the ‘‘forcing’’ agency, it is

responsible for the same costs as any

other forcing customer agency.

§ 102–85.225 What are the funding

responsibilities for relocations resulting

from emergencies?

(a) In emergencies, swift remedies,

including the possible relocation of a

customer agency to alternate space, are

required. The remedies may include

requests for funding authorizations from

OMB and Congress. GSA may serve as

the central coordinator of such

remedies.

(b) Funding responsibility will vary

by situation. If a customer agency is

only temporarily displaced from its

space, GSA typically covers the cost of

temporary set-up in a provisional

location. If the agency is obliged to

relocate permanently, an OA will be

prepared which will address all terms of

the occupancy. In such cases, new

tenant improvements will be

constructed which can be amortized

over the life of a new occupancy term,

and a new Rent rate will be developed.

Dated: April 27, 2001.

Thurman M. Davis, Sr.,

Acting Administrator of General Services.

[FR Doc. 01–11390 Filed 5–7–01; 8:45 am]

BILLING CODE 6820–24–P

GENERAL SERVICES

ADMINISTRATION

41 CFR Part 302–11

[FTR Amendment 96]

RIN 3090–AH40

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

23178 Federal Register / Vol. 66, No. 89 / Tuesday, May 8, 2001 / Rules and Regulations

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 separately

Percent Over But not

over Over But notover Over But not

over

Over But not

over

15 ..................................... $7,417 $34,638 $13,375 $49,734 $17,421 $63,297 $8,603 $31,342

28 ..................................... 34,638 75,764 49,734 113,413 63,297 131,334 31,342 63,448

31 ..................................... 75,764 148,990 113,413 180,742 131,334 189,826 63,448 99,219

36 ..................................... 148,990 306,111 180,742 326,450 189,826 315,957 99,219 170,524

39.6 .................................. 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 &

Over

Alabama ................................................................................................................... 5 5 5 5

Alaska ...................................................................................................................... 0 0 0 0

Arizona ..................................................................................................................... 2.87 3.2 3.74 5.04

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

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

California .................................................................................................................. 2 4 8 9.3

If single status 3 .................................................................................................... 4 8 8 9.3

Colorado .................................................................................................................. 4.75 4.75 4.75 4.75

Connecticut .............................................................................................................. 4.5 4.5 4.5 4.5

Federal Register / Vol. 66, No. 89 / Tuesday, May 8, 2001 / Rules and Regulations 23179

MARGINAL TAX RATES (STATED IN PERCENTS) FOR THE EARNED INCOME AMOUNTS SPECIFIED IN EACH COLUMN.1, 2—

Continued

State (or District) $20,000–

$24,999

$25,000–

$49,999

$50,000–

$74,999

$75,000 &

Over

Delaware .................................................................................................................. 5.2 5.95 6.4 6.4

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

Florida ...................................................................................................................... 0 0 0 0

Georgia .................................................................................................................... 6 6 6 6

Hawaii ...................................................................................................................... 7.2 8.2 8.75 8.75

If single status 3 .................................................................................................... 8.2 8.75 8.75 8.75

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

Illinois ....................................................................................................................... 3333

Indiana ..................................................................................................................... 3.4 3.4 3.4 3.4

Iowa ......................................................................................................................... 6.48 7.92 8.98 8.98

If single status 3 .................................................................................................... 6.8 7.92 8.98 8.98

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

If single status 3 .................................................................................................... 6.25 6.45 6.45 6.45

Kentucky .................................................................................................................. 6 6 6 6

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

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

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

If single status 3 .................................................................................................... 7 8.5 8.5 8.5

Maryland .................................................................................................................. 4.85 4.85 4.85 4.85

Massachusetts ......................................................................................................... 5.95 5.95 5.95 5.95

Michigan ................................................................................................................... 4.4 4.4 4.4 4.4

Minnesota ................................................................................................................ 5.5 7.25 7.25 8

If single status 3 .................................................................................................... 7.25 7.25 8 8

Mississippi ................................................................................................................ 5 5 5 5

Missouri .................................................................................................................... 6 6 6 6

Montana ................................................................................................................... 9 10 11 11

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

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

Nevada ..................................................................................................................... 0 0 0 0

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

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

If single status 3 .................................................................................................... 1.4 3.5 5.525 6.37

New Mexico ............................................................................................................. 3.2 6 7.1 8.2

If single status 3 .................................................................................................... 6 7.1 7.9 8.2

New York ................................................................................................................. 4 5.25 6.85 6.85

If single status 3 .................................................................................................... 5.25 6.85 6.85 6.85

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

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

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

Ohio ......................................................................................................................... 3.580 4.295 5.012 7.228

Oklahoma ................................................................................................................. 5 6.75 6.75 6.75

If single status 3 .................................................................................................... 6.75 6.75 6.75 6.75

Oregon ..................................................................................................................... 9 9 9 9

Pennsylvania ............................................................................................................ 2.8 2.8 2.8 2.8

Rhode Island 4 .......................................................................................................... 26.5 26.5 26.5 26.5

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

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

Tennessee ............................................................................................................... 0 0 0 0

Texas ....................................................................................................................... 0 0 0 0

Utah ......................................................................................................................... 7 7 7 7

Vermont 5 ................................................................................................................. 25 25 25 25

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

Washington .............................................................................................................. 0 0 0 0

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

Wisconsin ................................................................................................................. 6.37 6.77 6.77 6.77

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 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). 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).

23180 Federal Register / Vol. 66, No. 89 / Tuesday, May 8, 2001 / Rules and Regulations

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 separately

Percent Over But not

over Over But notover Over But not

over

Over But not

over

15 ..................................... $7,582 $35,363 $13,905 $51,016 $18,061 $65,011 $8,742 $32,028

28 ..................................... $35,363 $77,472 $51,016 $116,612 $65,011 $133,818 $32,028 $65,470

31 ..................................... $77,472 $154,524 $116,612 $180,660 $133,818 $193,566 $65,470 $99,363

36 ..................................... $154,524 $317,548 $180,660 $324,522 $193,566 $323,455 $99,363 $169,100

39.6 .................................. $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 status

Percent Over But not over Over But not over

11 ..................................................................................................................................... .................... .................... .................... $25,000

16.5 .................................................................................................................................. .................... $25,000 .................... ....................

29.5 .................................................................................................................................. $25,000 $50,000 $25,000 $50,000

33 ..................................................................................................................................... $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

DEPARTMENT OF TRANSPORTATION

Office of the Secretary

49 CFR Part 1

[OST–1999–6189]

Organization and Delegation of Powers

and Duties; Delegation to the

Commandant, United States Coast

Guard

AGENCY: Office of the Secretary, DOT.

ACTION: Final rule.

SUMMARY: The Secretary of

Transportation is delegating to the

Commandant, United States Coast

Guard, his authority to regulate the

discharge of sewage and graywater by

cruise vessels into certain Alaskan

waters.

DATES: This final rule is effective on

May 8, 2001.

FOR FURTHER INFORMATION CONTACT: If

you have questions on this rule, call

Kathryn Sinniger, Office of Regulations

and Administrative Law, US Coast

Guard, 202–267–0128. If you have

questions on viewing the docket, call

Dorothy Beard, Chief, Dockets,

Department of Transportation,

telephone 202–366–5149.

SUPPLEMENTARY INFORMATION: In

December, 2000, Congress passed Title

XIV—Certain Alaskan Cruise Ship

Operations, Public Law 106–554,

limiting the discharges of treated and

untreated sewage and graywater by

cruise vessels visiting Alaskan ports and

operating in the waters of the Alexander

Archipelago and the navigable waters of

the United States within the State of

Alaska and within Kachemak Bay

National Estuarine Research Reserve.

Title XIV directs the Secretary to

promulgate regulations, including

requirements for logbooks and reports,

incorporating into the vessel

examination and inspection regime the

sampling of cruise vessel discharges

sufficient to verify that those vessels

comply with all applicable

environmental laws and international

treaty requirements.

The Secretary is delegating to the

Commandant, United States Coast

Guard, his authority under Title XIV—

Certain Alaskan Cruise Ship Operations,

Public Law 106–554, to promulgate

regulations that will ensure compliance

with this statute by the owners,

operators, masters, or other person in

charge of cruise vessels operating in

waters covered by this statute.

This delegation is being published as

a final rule effective on the date of

publication. Since this amendment

relates to the Departmental

management, organization, procedure,

and practice, notice and comment are

unnecessary under 5 U.S.C. 553(b).

Furthermore, since this amendment

expedites the Coast Guard’s ability to

promulgate regulations to meet the

environmental goals and enforcement

obligations of the statute, the Secretary

finds good cause, under 5 U.S.C.

553(d)(3), that this rule should be made

effective on the date of publication.

List of Subjects in 49 CFR Part 1

Authority delegations (Government

agencies), Organization and functions

(Government agencies).

In consideration of the foregoing, Part

1 of Title 49, Code of Federal

Regulations, is amended to read as

follows:

PART 1—[AMENDED]

1. The authority citation for Part 1

continues to read as follows:

Authority: 49 U.S.C. 322; 46 U.S.C.

2104(a); 28 U.S.C. 2672; 31 U.S.C 3711(a)(2);

Pub. L. 101–552, 104 Stat. 2736; Pub. L. 106–

159, 113 Stat. 1748.