Source: https://www.federalregister.gov/documents/2003/02/19/03-3882/federal-travel-regulation-relocation-income-tax-rit-allowance-tax-tables-2003-update
Timestamp: 2016-10-22 03:43:01
Document Index: 235989405

Matched Legal Cases: ['art 302', 'art 302', 'art 302', 'art 302', 'art 302', 'art1', 'art2', 'art 302', 'art 302', '§\u2009302', 'art 302', '§\u2009302', '§\u2009302', '§\u2009302', '§\u2009302', 'art 302', '§\u2009302', 'art 302', '§\u2009302']

:: Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables (2003 Update)
A Rule by the General Services Administration on 02/19/2003
41 CFR chapter Agency/Docket Numbers:
A. Background B. Executive Order 12866 C. Regulatory Flexibility Act D. Paperwork Reduction Act E. Small Business Regulatory Enforcement Fairness Act List of Subjects in 41 CFR Chapter 302 CHAPTER 302-17—RELOCATION INCOME TAX (RIT) ALLOWANCE 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 2002 Appendix B to Part 302-17—State Tax Tables For RIT Allowance State Marginal Tax Rates by Earned Income Level—Tax Year 2002 Appendix C to Part 302-17—Federal Tax Tables for RIT Allowance—Year 2 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 2003 Appendix D to Part 302-17—Puerto Rico Tax Tables for RIT Allowance Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 2002 Enhanced Content - Table of Contents Enhanced Content - Submit Public Comment
https://www.federalregister.gov/d/03-3882
Office of Governmentwide Policy, General Services Administration (GSA). ACTION:
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 2003 RIT allowance to be paid to relocating Federal employees. DATES:
This final rule is effective January 1, 2003, and applies for RIT allowance payments made on or after January 1, 2003. Start Further Info
The Regulatory Secretariat, Room 4035, GS Building, Washington, DC, 20405, (202) 208-7312, for information pertaining to status or publication schedules. For clarification of content, contact Mr. Calvin L. Pittman, Office of Governmentwide Policy, Travel Management Policy, at (202) 501-1538. Please cite FTR case 2003-302, FTR Amendment 2003-01. End Further Info
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 302-17). The Start Printed Page 7942Federal, 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 This is not a significant regulatory action and, therefore, was not subject to review under section 6(b) of Executive Order 12866, Regulatory Planning and Review, dated September 30, 1993. This rule is not a major rule under 5 U.S.C. 804. 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 the changes to the FTR do 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. Start List of Subjects
List of Subjects in 41 CFR Chapter 302 Government employees
Dated: February 6, 2003. Stephen A. Perry, Administrator of General Services.
CHAPTER 302-17—RELOCATION INCOME TAX (RIT) ALLOWANCE Start Amendment Part1. The authority citation forEnd Amendment Part
Start Amendment Part2. Revise Appendixes A, B, C, and D to part 302-17 to read as follows:End Amendment Part
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 2002 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 § 302-17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 2002. Marginal tax rateSingle taxpayerHeads of householdMarried filing jointly/qualifying widows & widowersMarried filing separatelyPercentOverBut not overOverBut not overOverBut not overOverBut not over10$8,137$14,130$14,743$24,811$20,219$31,833$11,770$16,6931514,13037,04024,81153,55631,83367,91416,69333,8392737,04080,14053,556118,62467,914139,52833,83969,4203080,140158,281118,624184,826139,528201,23669,420105,67235158,281326,339184,826337,037201,236335,297105,672178,31738.6326,339337,037335,297178,317
Appendix B to Part 302-17—State Tax Tables For RIT Allowance State Marginal Tax Rates by Earned Income Level—Tax Year 2002 The following table is to be used to determine the State marginal tax rates for calculation of the RIT allowance as prescribed in § 302-17.8(e)(2). This table is to be used for employees who received covered taxable reimbursements during calendar year 2002. Marginal Tax Rates (Stated in Percents) for the Earned Income Amounts Specified in Each Column 1, 2State (or district)$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 & overAlabama5555Alaska0000Arizona2.873.23.745.04Arkansas4.5777If single status 36777California4689.3If single status 3689.39.3Colorado4.634.634.634.63Connecticut4.54.54.54.5Delaware5.25.555.955.95District of Columbia7999Florida0000Georgia6666Hawaii6.47.68.258.25If single status 37.68.258.258.25Idaho7.47.87.87.8Illinois3333Indiana3.43.43.43.4Iowa6.487.928.988.98If single status 36.87.928.988.98Kansas3.56.256.456.45If single status 36.256.456.456.45Kentucky6666Start Printed Page 7943Louisiana2446If single status 34466Maine4.578.58.5If single status 378.58.58.5Maryland4.754.754.754.75Massachusetts5.35.35.35.3Michigan4.14.14.14.1Minnesota5.357.057.057.85If single status 37.057.057.857.85Mississippi5555Missouri6666Montana891011Nebraska3.495.016.686.68If single status 35.016.686.686.68Nevada0000New Hampshire0000New Jersey1.41.752.456.37If single status 31.43.55.5256.37New Mexico3.267.18.2If single status 367.17.98.2New York4.55.96.856.85If single status 35.256.856.856.85North Carolina6777.75North Dakota2.13.924.345.04If single status 32.13.925.045.04Ohio3.7154.4575.2016.9Oklahoma9101010If single status 310101010Oregon9999Pennsylvania2.82.82.82.8Rhode Island 425252525South Carolina7777South Dakota0000Tennessee0000Texas0000Utah7777Vermont 524242424Virginia5.755.755.755.75Washington0000West Virginia44.566.5Wisconsin6.156.56.56.75Wyoming0000 1 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 § 302-17.8(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 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 § 302-17.8(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 § 302-17.8(e)(2)(iii).
Appendix C to Part 302-17—Federal Tax Tables for RIT Allowance—Year 2 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 2003 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 § 302-17.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2001, or 2002. Marginal tax rateSingle taxpayerHeads of householdMarried filing jointly/qualifying widows & widowersMarried filing separatelyPercentOverBut not overOverBut not overOverBut not overOverBut not over10$8,274$14,314$15,005$25,136$20,977$32,559$10,958$16,5361514,31437,77125,13654,71232,55969,72216,53634,5072737,77181,89054,712122,78869,722142,84234,50770,4423081,890162,802122,788193,703142,842206,67570,442107,63135162,802334,763193,703350,138206,675343,919107,631181,75338.6334,763350,138343,919181,753
Appendix D to Part 302-17—Puerto Rico Tax Tables for RIT Allowance Puerto Rico Marginal Tax Rates by Earned Income Level—Tax Year 2002 The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in § 302-17.8(e)(4)(i). Marginal tax rateSingle filing statusAny other filing statusPercentOverBut not overOverBut not over10$25,00015$25,00028$25,00050,000$25,00050,0003350,000$50,000
[FR Doc. 03-3882 Filed 2-18-03; 8:45 am] BILLING CODE 6820-24-P