[Federal Register: May 19, 2008 (Volume 73, Number 97)]
[Rules and Regulations]
[Page 28726-28727]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr19my08-5]
[[Page 28726]]
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GENERAL SERVICES ADMINISTRATION
41 CFR Part 302-17
[FTR Amendment 2008-03; FTR Case 2008-302; Docket 2008-002, Sequence 1]
RIN 3090-AI48
Federal Travel Regulation; Relocation Income Tax (RIT) Allowance
Tax Tables--2008 Update; Correction
AGENCY: Office of Governmentwide Policy, General Services
Administration (GSA).
ACTION: Correcting amendments.
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SUMMARY: The General Services Administration published a document in
the Federal Register on May 7, 2008 (73 FR 25539), that updated
Federal, State, and Puerto Rico tax tables for calculating the
relocation income tax (RIT) allowance. This document corrects that
final rule.
DATES: Effective Date: This final rule is effective May 19, 2008.
Applicability date: January 1, 2008.
FOR FURTHER INFORMATION CONTACT: The Regulatory Secretariat (VPR), Room
4035, GSA Building, Washington, DC 20405, telephone (202) 501-4755, for
information pertaining to status or publication schedules. For
clarification of content, contact Ed Davis, Office of Governmentwide
Policy, Travel Management Policy (MTT), Washington, DC 20405, telephone
(202) 208-7638. Please cite the correction to FTR Amendment 2008-03,
FTR case 2008-302.
SUPPLEMENTARY INFORMATION:
A. Background
A final rule was published in the Federal Register on May 7, 2008
(73 FR 25539). This document makes corrections to that final rule.
List of Subjects in 41 CFR Part 302-17
Government employees, Income taxes, Relocation allowances and
entitlements, Transfers, Travel and transportation expenses.
Dated: May 12, 2008.
Henry Maury,
Director, Relocation Management Policy.
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Accordingly, 41 CFR part 302-17 is corrected by making the following
correcting amendments:
PART 302-17--RELOCATION INCOME TAX (RIT) ALLOWANCE
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1. The authority citation for 41 CFR part 302-17 is amended to read as
follows:
Authority: 5 U.S.C. 5738; 20 U.S.C. 905(a); E.O. 11609, as
amended, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
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2. Revise Appendix A to part 302-17 to read as follows:
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 2007
[Use the following table to compute the RIT allowance for Federal taxes, as prescribed in 302-17.8(e)(1), on Year 1 taxable reimbursements received
during calendar year 2007]
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Marginal tax rate Single taxpayer Head of household Married filing jointly/ Married filing
--------------------------------------------------------------------------------------------------------- qualifying widows & separately
widowers -----------------------
But not But not ------------------------
Percent Over over Over over But not Over But not
Over over over
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10...................................................... $9,287 $17,545 $18,060 $29,399 $26,173 $41,393 $14,049 $21,441
15...................................................... 17,545 43,394 29,399 62,576 41,393 91,201 21,441 45,388
25...................................................... 43,394 93,101 62,576 138,856 91,201 162,117 45,388 81,616
28...................................................... 93,101 183,867 138,856 216,022 162,117 233,656 81,616 119,660
33...................................................... 183,867 376,616 216,022 389,045 233,656 387,765 119,660 197,483
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3. Revise Appendix C to part 302-17 to read as follows:
Appendix C to Part 302-17--Federal Tax Tables for RIT Allowance--Year 2
Estimated Ranges of Wage and Salary Income Corresponding to Federal Statutory Marginal Income Tax Rates by Filing Status In 2008
[The following table is used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in 301-17.8(e)(1).
This table is to be used for employees whose Year 1 occurred during calendar years 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006 or 2007]
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Marginal tax rate Single taxpayer Head of household Married filing jointly/ Married filing
--------------------------------------------------------------------------------------------------------- qualifying widows & separately
widowers -----------------------
But not But not ------------------------
Percent Over over Over over But not Over But not
Over over over
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10...................................................... $9,597 $18,107 $18,364 $30,153 $27,463 $42,942 $14,203 $21,913
15...................................................... 18,107 44,461 30,153 64,200 42,942 94,016 21,913 46,764
25...................................................... 44,461 95,997 64,200 142,780 94,016 167,442 46,764 84,076
28...................................................... 95,997 191,453 142,780 225,385 167,442 243,961 84,076 124,354
33...................................................... 191,453 390,566 225,385 405,567 243,961 404,547 124,354 205,412
35...................................................... 390,566 .......... 405,567 .......... 404,547 .......... 205,412 ..........
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[[Page 28727]]
[FR Doc. E8-11084 Filed 5-16-08; 8:45 am]
BILLING CODE 6820-14-P