Source: https://www.federalregister.gov/documents/2000/02/22/00-4059/federal-travel-regulation-relocation-income-tax-rit-allowance-tax-tables
Timestamp: 2018-03-17 07:19:28
Document Index: 377396343

Matched Legal Cases: ['art 302', 'ART 302', 'art 302', 'art 302', 'art 302', 'art 302', 'art 302', 'art 302', 'art 302', '§\u2009302', '§\u2009302', '§\u2009302', '§\u2009302', '§\u2009302', '§\u2009302', '§\u2009302']

A Rule by the General Services Administration on 02/22/2000
This final rule is effective January 1, 2000, and applies for RIT allowance payments made on or after January 1, 2000.
65 FR 8657
FTR Amendment 91
3090-AH14
00-4059
List of Subjects in 41 CFR Part 302-11
PART 302-11—RELOCATION INCOME TAX (RIT) ALLOWANCE
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 1999
Appendix B to Part 302-11—State Tax Tables For RIT Allowance
State Marginal Tax Rates by Earned Income Level—Tax Year 1999
Appendix C to Part 302-11—Tax Tables For RIT Allowance—Year 2
Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 2000
Appendix D to Part 302-11—Puerto Rico Tax Tables for RIT Allowance
Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 1999
https://www.federalregister.gov/d/00-4059 https://www.federalregister.gov/d/00-4059
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 2000 RIT allowance to be paid to relocating Federal employees.
Calvin L. Pittman, Office of Governmentwide Policy (MTT), Washington, DC 20405, telephone (202) 501-1538.
This amendment provides the tax tables necessary to compute the relocation income tax (RIT) allowance for employees who are taxed in 2000 on moving expense reimbursements.
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 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.
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.
End List of Subjects Start Printed Page 8658
For the reasons set forth in the preamble, 41 CFR part 302-11 is amended as follows:
1. The authority citation for 41 CFR part 302-11 continues to read as follows:
2. Appendixes A, B, C, and D to part 302-11 are amended by adding a new table at the end of each appendix, respectively, to read as follows:
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 1999.
15 $7,288 $33,937 $13,132 $48,851 $17,078 $62,143 $8,480 $30,536
28 33,937 73,812 48,851 109,613 62,143 128,360 30,536 61,844
31 73,812 145,735 109,613 177,494 128,360 185,189 61,844 95,644
36 145,735 300,782 177,494 324,383 185,189 309,316 95,644 164,417
39.6 300,782 324,383 309,316 164,417
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 1999.
Marginal tax rates (stated in percents) for the earned income amounts specified In each column 1,2
Arizona 2.87 3.2 3.74 5.04
Arkansas 4.5 7 7 7
If single status 3 6 7 7 7
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
Delaware 5.2 5.95 6.4 6.4
District of Columbia 8 9.5 9.5 9.5
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
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 4.1 7.75 7.75 7.75
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 8.5 8.5 8.5 8.5
Maryland 4.8 4.8 4.8 4.8
Massachusetts 5.95 5.95 5.95 5.95
Michigan 4.3 4.3 4.3 4.3
Minnesota 5.5 7.25 7.25 8
If single status 3 7.25 7.25 8 8
Montana 6 9 10 11
Nebraska 3.65 5.24 6.99 6.99
If single status 3 5.24 6.99 6.99 6.99
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 2.694 4.040 4.715 6.799
Oklahoma 5 6.75 6.75 6.75
If single status 3 6.75 6.75 6.75 6.75
Rhode Island 4 26 26 26 26
Vermont 5 24 24 24 24
Virginia 5 5.75 5.75 5.75
Wisconsin 6.37 6.77 6.77 6.77
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 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 24 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).
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 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, or 1999.
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
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).
18 $25,000
31 $25,000 50,000 $25,000 50,000
33 50,000 50,000
[FR Doc. 00-4059 Filed 2-18-00; 8:45 am]