Appendix B to Part 302-11 - State Tax Tables for RIT Allowance

State Marginal Tax Rates by Earned Income Level—Tax Years 1983/1984The 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). State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 & over 1. Alabama 5 5 5 5 2. Alaska 0 0 0 0 3. Arizona 8 8 8 8 4. Arkansas 6 7 7 7 5. California 3 7 11 11If single status 3 8 11 11 11 6. Colorado 8 8 8 8 7. Connecticut 0 0 0 0 8. Delaware 8.4 11 13.5 13.5If single status 3 8.8 12.2 13.513.5 9. District of Columbia 10 11 11 1110. Florida 0 0 0 011. Georgia 6 6 6 612. Hawaii 8.5 10 10.5 11If single status 3 10.5 1111 1113. Idaho 7.5 7.5 7.5 7.514. Illinois 2.5 2.5 2.5 2.515. Indiana 3 3 3 316. Iowa 8 11 12 1317. Kansas 7.5 9 9 918. Kentucky 6 6 6 619. Louisiana 4 4 6 620. Maine 8 9.2 10 10If single status 3 9.2 10 10 1021. Maryland 5 5 5 522. Massachusetts 5.375 5.375 5.375 5.37523. Michigan 5.35 5.35 5.35 5.3524. Minnesota 14 16 16 1625. Mississippi 5 5 5 526. Missouri 6 6 6 627. Montana 9 10 1111 28. Nebraska* 19 percent of Federal income tax liability 429. Nevada 0 0 0 030. New Hampshire 0 0 0 031. New Jersey 2 2.5 3.5 3.532. New Mexico 3.9 5.6 6.5 7.8If single status 3 6.1 6.9 7.4 7.833. New York 11 14 14 14If single status 3 13 14 14 1434. North Carolina 7 7 7 735. North Dakota 6 8 9 936. Ohio 4.75 5.7 6.65 9.537. Oklahoma 6 6 6 638. Oregon 10.8 10.8 10.8 10.839. Pennsylvania 2.35 2.35 2.35 2.35 40. Rhode Island* 25.5 percent of Federal income tax liability 441. South Carolina 7 7 7 742. South Dakota 0 0 0 043. Tennessee 0 0 0 044. Texas 0 0 0 045. Utah 7.75 7.75 7.75 7.7546. Vermont* 26 percent of Federal income tax liability 447. Virginia 5.75 5.75 5.75 5.7548. Washington 0 0 0 049. West Virginia 3.5 7.4 10.5 13If single status 3 8.2 12.6 13 1350. Wisconsin 8.7 9.5 10 1051. Wyoming 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 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1985The 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 1985. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 12$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 and over 1. Alabama5555 2. Alaska0000 3. Arizona8888 4. Arkansas6777 5. California371111If single status 38111111 6. Colorado8888 7. Connecticut0000 8. Delaware7.69.910.710.7 9. District of Columbia1011111110. Florida000011. Georgia666612. Hawaii8.51010.511If single status 310.511111113. Idaho7.57.57.57.514. Illinois2.52.52.52.515. Indiana333316. Iowa811121317. Kansas7.599918. Kentucky666619. Louisiana446620. Maine79.21010If single status 39.210101021. Maryland555522. Massachusetts5.3755.3755.3755.37523. Michigan5.355.355.355.3524. Minnesota1416161625. Mississippi555526. Missouri666627. Montana9101111 28. Nebraska * 19 percent of Federal income tax liability 429. Nevada000030. New Hampshire000031. New Jersey22.53.53.532. New Mexico3.55.66.57.8If single status 36.16.97.47.833. New York11141414If single status 31314141434. North Carolina777735. North Dakota689936. Ohio4.755.76.659.537. Oklahoma666638. Oregon10.810.810.810.839. Pennsylvania2.352.352.352.35 40. Rhode Island * 23.15 percent of Federal income tax liability 441. South Carolina777742. South Dakota000043. Tennessee000044. Texas000045. Utah7.757.757.757.75 46. Vermont * 26.5 percent of Federal income tax liability 447. Virginia5.755.755.755.7548. Washington000049. West Virginia3.57.410.513If single status 38.212.6131350. Wisconsin8.79.5101051. Wyoming00001 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 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1986The 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 1986. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 and over 1. Alabama5555 2. Alaska0000 3. Arizona8888 4. Arkansas6777 5. California371111If single status 38111111 6. Colorado8888 7. Connecticut0000 8. Delaware6.99.09.79.7 9. District of Columbia1011111110. Florida000011. Georgia666612. Hawaii8.510.010.511If single status 310.511111113. Idaho7.57.57.57.514. Illinois2.52.52.52.515. Indiana333316. Iowa811121317. Kansas7.599918. Kentucky666619. Louisiana446620. Maine79.21010If single status 39.210101021. Maryland555522. Massachusetts5.195.195.195.1923. Michigan4.7254.7254.7254.72524. Minnesota11141414If single status 31414141425. Mississippi555526. Missouri666627. Montana9101111 28. Nebraska* 19 percent of Federal income tax liability 429. Nevada000030. New Hampshire000031. New Jersey22.53.53.532. New Mexico4.86.97.78.533. New York1113.513.513.534. North Carolina777735. North Dakota689936. Ohio4.5135.4156.3189.02537. Oklahoma666638. Oregon9.759.759.759.7539. Pennsylvania2.1672.1672.1672.167 40. Rhode Island* 22.21 percent of Federal income tax liability 441. South Carolina777742. South Dakota000043. Tennessee000044. Texas000045. Utah7.757.757.757.7546. Vermont* 26.5 percent of Federal income tax liability 447. Virginia5.755.755.755.7548. Washington000049. West Virginia3.57.410.513If single status 38.212.612.91350. Wisconsin9.19.5101051. Wyoming00001 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 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1987The 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 1987. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 & over 1. Alabama5555 2. Alaska0000 3. Arizona7888 4. Arkansas4.5777If single status 36777 5. California29.39.39.3If single status 389.39.39.3 6. Colorado5555 7. Connecticut0000 8. Delaware6.18.28.88.8 9. District of Columbia810101010. Florida000011. Georgia666612. Hawaii8.259.751010If single status 39.7510101013. Idaho7.88.28.28.214. Illinois2.52.52.52.515. Indiana3.23.23.23.216. Iowa711121317. Kansas7.599918. Kentucky666619. Louisiana446620. Maine39.21010If single status 39.210101021. Maryland555522. Massachusetts555523. Michigan4.64.64.64.624. Minnesota899925. Mississippi555526. Missouri666627. Montana7101111If single status 3910111128. Nebraska3.255.95.9If single status 355.95.95.929. Nevada000030. New Hampshire000031. New Jersey22.53.53.532. New Mexico3.85.97.78.5If single status 35.87.78.58.533. New York78.758.758.75If single status 38.758.758.758.7534. North Carolina777735. North Dakota6.679.331212If single status 3810.67121236. Ohio3.0044.5065.2576.00837. Oklahoma4666If single status 3666638. Oregon999939. Pennsylvania2.12.12.12.1 40. Rhode Island * 23.46 percent of Federal income tax liability 441. South Carolina777742. South Dakota000043. Tennessee000044. Texas000045. Utah7.757.757.757.75 46. Vermont* 25.8 percent of Federal income tax liability 447. Virginia55.755.755.7548. Washington000049. West Virginia44.566.5If single status 3466.56.550. Wisconsin6.556.936.936.9351. Wyoming00001 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 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1988The 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 1988. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 and over 1. Alabama5555 2. Alaska0000 3. Arizona6888If single status 38888 4. Arkansas4.5777If single status 36777 5. California269.39.3If single status 369.39.39.3 6. Colorado5555 7. Connecticut0000 8. Delaware67.67.77.7If single status 367.77.77.7 9. District of Columbia89.59.59.510. Florida000011. Georgia666612. Hawaii8.259.751010If single status 39.7510101013. Idaho7.57.88.28.2If single status 37.88.28.28.214. Illinois2.52.52.52.515. Indiana3.43.43.43.416. Iowa6.88.89.989.98If single status 37.28.89.989.9817. Kansas4.055.35.35.3If single status 34.86.16.16.118. Kentucky666619. Louisiana2446If single status 3446620. Maine2888If single status 3888821. Maryland555522. Massachusetts555523. Michigan4.64.64.64.624. Minnesota6888.5If single status 388.58.58.525. Mississippi555526. Missouri666627. Montana7.71112.112.1If single status 38.81112.112.128. Nebraska3.1555.95.9If single status 355.95.95.929. Nevada000030. New Hampshire000031. New Jersey22.53.53.532. New Mexico3.86.97.78.5If single status 35.88.58.58.533. New York58.3758.3758.375If single status 38.3758.3758.3758.37534. North Carolina7777 35. North Dakota* 14 percent of Federal income tax liablity 436. Ohio2.9724.4575.2016.9If single status 33.7155.2015.2016.937. Oklahoma4666If single status 3666638. Oregon999939. Pennsylvania2.12.12.12.1 40. Rhode Island* 22.96 percent of Federal income tax liability 441. South Carolina777742. South Dakota000043. Tennessee000044. Texas000045. Utah7.757.757.757.75 46. Vermont* 23 percent of Federal income tax liability 447. Virginia55.755.755.75If single status 35.755.755.755.7548. Washington000049. West Virginia44.56.56.5If single status 3466.56.550. Wisconsin6.556.936.936.93If single status 36.936.936.936.9351. Wyoming00001 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 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). State Marginal Tax Rates By Earned Income Level—Tax Year 1989The 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 1989. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 & over1. Alabama55552. Alaska00003. Arizona6888If single status 388884. Arkansas4.5777If single status 367775. California269.39.3If single status 369.39.39.36. Colorado55557. Connecticut00008. Delaware67.67.77.7If single status 367.77.77.79. District of Columbia89.59.59.510. Florida000011. Georgia666612. Hawaii89.51010If single status 39.510101013. Idaho7.57.88.28.2If single status 37.88.28.28.214. Illinois2.752.752.752.7515. Indiana3.43.43.43.416. Iowa6.88.89.989.98If single status 37.28.89.989.9817. Kansas3.655.155.155.15If single status 34.55.955.955.9518. Kentucky666619. Louisiana2446If single status 3446620. Maine4.58.58.58.5If single status 38.58.58.58.521. Maryland555522. Massachusetts5.3755.3755.3755.37523. Michigan4.64.64.64.624. Minnesota6888.5If single status 388.58.58.525. Mississippi555526. Missouri666627. Montana7101111If single status 3810111128. Nebraska3.14.85.95.9If single status 34.85.95.95.929. Nevada000030. New Hampshire000031. New Jersey22.53.53.532. New Mexico3.86.97.78.5If single status 35.88.58.58.533. New York57.8757.8757.875If single status 37.8757.8757.8757.87534. North Carolina777735. North Dakota*17 percent of Federal income tax liability 436. Ohio2.9724.4575.2016.9If single status 33.7155.2015.2016.937. Oklahoma4666If single status 3666638. Oregon999939. Pennsylvania2.12.12.12.140. Rhode Island*22.96 percent of Federal income tax liability 441. South Carolina777742. South Dakota000043. Tennessee000044. Texas000045. Utah7.357.357.357.3546. Vermont*25 percent of Federal income tax liability 447. Virginia55.755.755.75If single status 35.755.755.755.7548. Washington000049. West Virginia44.56.56.5If single status 3466.56.550. Wisconsin6.556.936.936.93If single status 36.936.936.936.9351. Wyoming00001 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 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1990The 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 1990. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 & over1. Alabama55552. Alaska00003. Arizona3.84.45.257If single status 34.45.256.574. Arkansas4.5777If single status 367775. California269.39.3If single status 369.39.39.36. Colorado55557. Connecticut00008. Delaware67.67.77.79. District of Columbia89.59.59.510. Florida000011. Georgia666612. Hawaii89.51010If single status 39.510101013. Idaho7.88.28.28.214. Illinois333315. Indiana3.43.43.43.416. Iowa6.88.89.989.9817. Kansas3.655.155.155.1518. Kentucky666619. Louisiana446620. Maine4.58.58.58.5If single status 38.58.58.58.521. Maryland555522. Massachusetts5.955.955.955.9523. Michigan4.64.64.64.624. Minnesota6888.5If single status 3888.58.525. Mississippi555526. Missouri666627. Montana6101111If single status 3810111128. Nebraska3.3615.216.416.41If single status 35.216.416.416.4129. Nevada000030. New Hampshire000031. New Jersey22.53.53.532. New Mexico3.86.97.78.5If single status 35.88.58.58.533. New York57.8757.8757.875If single status 37.8757.8757.8757.87534. North Carolina677735. North Dakota6.6710.671212If Single status 3810.67121236. Ohio2.9724.4575.2016.937. Oklahoma4777If single status 3777738. Oregon999939. Pennsylvania2.12.12.12.140. Rhode Island*22.96 percent of Federal income tax liability 441. South Carolina777742. South Dakota000043. Tennessee000044. Texas000045. Utah7.27.27.27.246. Vermont* 28 percent of Federal income tax liability 447. Virginia55.755.755.7548. Washington000049. West Virginia44.56.56.5If single status 3466.56.550. Wisconsin6.556.936.936.9351. Wyoming00001 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 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1991The 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 1991. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 and over 1. Alabama5555 2. Alaska0000 3. Arizona3.84.45.257If single status 34.45.256.57 4. Arkansas3.5777If single status 36777 5. California26811If single status 369.39.311 6. Colorado5555 7. Connecticut1.51.51.51.5 8. Delaware57.67.77.7 9. District of Columbia69.59.59.5If single status 389.59.59.510. Florida000011. Georgia566612. Hawaii7.259.51010If single status 39.510101013. Idaho6.57.88.28.2If single status 37.88.28.28.214. Illinois333315. Indiana3.43.43.43.416. Iowa58.89.989.98If single status 37.28.89.989.9817. Kansas3.653.655.155.15If single status 34.55.955.955.9518. Kentucky666619. Louisiana2446If single status 3446620. Maine4.7258.9258.9259.89If single status 38.9259.899.899.8921. Maryland555522. Massachusetts6.256.256.256.2523. Michigan4.64.64.64.624. Minnesota6888.5If single status 3888.58.525. Mississippi455526. Missouri5.566627. Montana5101011If single status 3810111128. Nebraska3.635.626.926.92If single status 35.626.926.926.9229. Nevada000030. New Hampshire000031. New Jersey22.53.57If single status 3256.5732. New Mexico3.85.97.78.5If single status 35.87.78.58.533. New York47.8757.8757.875If single status 37.8757.8757.8757.87534. North Carolina6777.7535. North Dakota6.679.331212If Single status 3810.67121236. Ohio1.4864.4575.2016.9If single status 33.7154.4575.2016.937. Oklahoma3777If single status 3777738. Oregon999939. Pennsylvania2.62.62.62.6 40. Rhode Island* 27.5 percent of Federal income tax liability 441. South Carolina677742. South Dakota000043. Tennessee000044. Texas000045. Utah7.27.27.27.2 46. Vermont* (See footnote 5) 4If single status 3* 34 percent of Federal income tax liability 447. Virginia55.755.755.7548. Washington000049. West Virginia34.566.550. Wisconsin4.96.936.936.93If single status 36.936.936.936.9351. Wyoming00001 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 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 (for other than single status) is 31 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; for all other employees the rate is 34 percent of Federal income tax liability. State Marginal Tax Rates by Earned Income Level—Tax Year 1992The 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 1992. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 and over 1. Alabama5555 2. Alaska0000 3. Arizona3.84.45.257If single status 34.45.256.57 4. Arkansas4.5777If single status 36777 5. California26811If single status 369.39.311 6. Colorado5555 7. Connecticut4.54.54.54.5 8. Delaware67.77.77.7 9. District of Columbia69.59.59.5If single status 389.59.59.510. Florida000011. Georgia566612. Hawaii7.259.51010If single status 39.510101013. Idaho6.57.88.28.2If single status 37.88.28.28.214. Illinois333315. Indiana3.43.43.43.416. Iowa6.88.89.989.9817. Kansas3.56.256.256.45If single status 34.47.757.757.7518. Kentucky666619. Louisiana2466If single status 3446620. Maine4.7258.9258.9259.89If single status 38.9259.899.899.8921. Maryland555622. Massachusetts5.955.955.955.9523. Michigan4.64.64.64.624. Minnesota6888.5If single status 3888.58.525. Mississippi455526. Missouri666627. Montana5.11510.2311.25311.253If single status 38.18411.25311.25311.25328. Nebraska3.635.626.926.92If single status 35.626.926.926.9229. Nevada000030. New Hampshire000031. New Jersey22.53.57If single status 326.56.5732. New Mexico3.85.97.78.5If single status 35.88.58.58.533. New York47.8757.8757.875If single status 37.8757.8757.8757.87534. North Carolina6777.7535. North Dakota6.679.331212If single status 3810.67121236. Ohio1.4864.4575.2016.9If single status 33.7155.2015.2016.937. Oklahoma4777If single status 3777738. Oregon999939. Pennsylvania2.952.952.952.95 40. Rhode Island(4)(4)(4)(4)If single status 3(5)(5)(5)(5)41. South Carolina677742. South Dakota000043. Tennessee000044. Texas000045. Utah7.27.27.27.2 46. Vermont(6)(6)(6)(6)If single status 3(7)(7)(7)(7)47. Virginia55.755.755.7548. Washington000049. West Virginia34.566.5If single status 3466.56.550. Wisconsin4.96.936.936.93If single status 36.936.936.936.9351. Wyoming00001 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 (for other than single status) is 27.5 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$74,999; and 29.75 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. 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 Rhode Island (for single status) is 27.5 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$49,999; and 29.75 percent of Federal income tax liability for employees whose earned income amounts are $50,000 and over. 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).6 The income tax rate for Vermont (for other than single status) is 28 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$74,999; and 34 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. 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).7 The income tax rate for Vermont (for single status) is 28 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$49,999; and 34 percent of Federal income tax liability for employees whose earned income amounts are $50,000 and over. 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1993The 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 1993. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 and over 1. Alabama5555 2. Alaska0000 3. Arizona3.84.45.257If single status 34.45.256.57 4. Arkansas4.5777If single status 36777 5. California24811If single status 369.39.311 6. Colorado5555 7. Connecticut4.54.54.54.5 8. Delaware67.67.77.7 9. District of Columbia89.59.59.510. Florida000011. Georgia666612. Hawaii89.51010If single status 39.510101013. Idaho6.57.88.28.2If single status 37.88.28.28.214. Illinois333315. Indiana3.43.43.43.416. Iowa6.88.89.989.9817. Kansas3.56.256.256.45If single status 34.47.757.757.7518. Kentucky666619. Louisiana446620. Maine4.578.58.5If single status 38.58.58.58.521. Maryland555622. Massachusetts5.955.955.955.9523. Michigan4.64.64.64.624. Minnesota6888.5If single status 3888.58.525. Mississippi555526. Missouri666627. Montana6.2829.42310.4711.517If single status 38.37610.4710.4711.51728. Nebraska3.655.246.996.99If single status 35.246.996.996.9929. Nevada000030. New Hampshire000031. New Jersey22.53.57If single status 3256.5732. New Mexico3.85.97.78.5If single status 35.87.78.58.533. New York57.8757.8757.875If single status 37.8757.8757.8757.87534. North Carolina6777.7535. North Dakota6.679.331212If single status 3810.67121236. Ohio2.9724.4575.2017.537. Oklahoma5777If single status 3777738. Oregon999939. Pennsylvania2.82.82.82.8 40. Rhode Island(See footnote 4) If single status 3(See footnote 5)41. South Carolina777742. South Dakota000043. Tennessee000044. Texas000045. Utah7.27.27.27.2 46. Vermont(See footnote 6)If single status 3(See footnote 7) 47. Virginia55.755.755.7548. Washington000049. West Virginia44.566.550. Wisconsin6.556.936.936.9351. Wyoming00001 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 (for other than single status) is 27.5 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 32 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$49,999; 27.55 percent of Federal income tax liability for employees whose earned income amounts are between $50,000-$74,999; and 25.05 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. 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 Rhode Island (for single status) is 32 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 27.55 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$74,999; and 25.05 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. 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).6 The income tax rate for Vermont (for other than single status) is 28 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$74,999; and 34 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. 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).7 The income tax rate for Vermont (for single status) is 28 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 31 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$49,999; and 34 percent of Federal income tax liability for employees whose earned income amounts are $50,000 and over. 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1994The 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 1994. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 and over 1. Alabama5555 2. Alaska0000 3. Arizona3.254.05.056.9If single status 33.254.06.46.9 4. Arkansas4.5777If single status 36777 5. California24811If single status 369.39.311 6. Colorado5555 7. Connecticut4.54.54.54.5 8. Delaware67.67.77.7 9. District of Columbia89.59.59.510. Florida000011. Georgia666612. Hawaii89.51010If single status 39.510101013. Idaho7.57.88.28.214. Illinois333315. Indiana3.43.43.43.416. Iowa6.88.89.989.9817. Kansas3.56.256.256.45If single status 34.47.757.757.7518. Kentucky666619. Louisiana2466If single status 3446620. Maine4.58.58.58.5If single status 38.58.58.58.521. Maryland555622. Massachusetts5.955.955.955.9523. Michigan4.44.44.44.424. Minnesota6888.5If single status 3888.58.525. Mississippi555526. Missouri666627. Montana691011If single status 3810101128. Nebraska3.655.246.996.99If single status 35.246.996.996.9929. Nevada000030. New Hampshire000031. New Jersey1.92.3753.3256.65If single status 31.94.756.1756.6532. New Mexico3.267.98.5If single status 367.98.58.533. New York57.8757.8757.875If single status 37.8757.8757.8757.87534. North Carolina6777.7535. North Dakota6.679.331212If single status 3810.67121236. Ohio2.9724.4575.2017.537. Oklahoma5777If single status 3777738. Oregon999939. Pennsylvania2.82.82.82.840. Rhode Island (See footnote 4)If single status 3(See footnote 5)41. South Carolina777742. South Dakota000043. Tennessee000044. Texas000045. Utah7.27.27.27.246. Vermont(See footnote 6)47. Virginia55.755.755.7548. Washington000049. West Virginia44.566.550. Wisconsin6.556.936.936.9351. Wyoming00001 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 (for other than single status) is 27.5 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 32 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$49,999; 27.55 percent of Federal income tax liability for employees whose earned income amounts are between $50,000-$74,999; and 25.05 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. 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 Rhode Island (for single status) is 32 percent of Federal income tax liability for employees whose earned income amounts are between $20,000-$24,999; 27.55 percent of Federal income tax liability for employees whose earned income amounts are between $25,000-$74,999; and 25.05 percent of Federal income tax liability for employees whose earned income amounts are $75,000 and over. 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).6 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1995The 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 1995. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 and over 1. Alabama5555 2. Alaska0000 3. Arizona3.2545.056.9If single status 345.056.46.9 4. Arkansas4.5777If single status 36777 5. California24811If single status 349.39.311 6. Colorado5555 7. Connecticut4.54.54.54.5 8. Delaware67.67.77.7 9. District of Columbia89.59.59.510. Florida000011. Georgia666612. Hawaii89.51010If single status 39.510101013. Idaho7.57.88.28.214. Illinois333315. Indiana3.43.43.43.416. Iowa6.87.559.989.98If single status 37.28.89.989.9817. Kansas3.56.256.256.45If single status 34.47.757.757.7518. Kentucky666619. Louisiana2446If single status 3446620. Maine4.578.58.5If single status 38.58.58.58.521. Maryland555522. Massachusetts5.955.955.955.9523. Michigan4.44.44.44.424. Minnesota6888.5If single status 3888.58.525. Mississippi555526. Missouri666627. Montana69101128. Nebraska3.655.607.357.75If single status 35.607.357.607.7529. Nevada000030. New Hampshire000031. New Jersey1.72.1252.9756.58If single status 31.74.256.0136.5832. New Mexico3.267.18.5If single status 367.17.98.533. New York4.557.5947.5947.594If single status 37.5947.5947.5947.59434. North Carolina6777.7535. North Dakota14141414 (See footnote 4)36. Ohio2.9724.4575.2017.537. Oklahoma4777If single status 3777738. Oregon999939. Pennsylvania2.82.82.82.8 40. Rhode Island27.527.527.527.5(See footnote 5)41. South Carolina777742. South Dakota000043. Tennessee000044. Texas000045. Utah7.27.27.27.2 46. Vermont(See footnote 6)47. Virginia55.755.755.7548. Washington000049. West Virginia44.566.550. Wisconsin6.556.936.936.9351. Wyoming00001 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 North Dakota is 14 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 Rhode Island is 27.5 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).6 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1996The 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 1996. State (or district)Marginal tax rates (stated in percents) for the earned income amounts specified in each column 1,2$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 and over 1. Alabama5555 2. Alaska0000 3. Arizona33.54.25.6 4. Arkansas4.5777If single status 36777 5. California24811If single status 349.39.311 6. Colorado5555 7. Connecticut4.54.54.54.5 8. Delaware67.17.17.1 9. District of Columbia89.59.59.510. Florida000011. Georgia666612. Hawaii89.51010If single status 39.510101013. Idaho7.88.28.28.214. Illinois333315. Indiana3.43.43.43.416. Iowa6.87.559.989.98If single status 37.28.89.989.9817. Kansas3.56.256.256.45If single status 34.47.757.757.7518. Kentucky666619. Louisiana2446If single status 3446620. Maine4.578.58.5If single status 38.58.58.58.521. Maryland555522. Massachusetts5.955.955.955.9523. Michigan4.44.44.44.424. Minnesota6888.5If single status 3888.58.525. Mississippi555526. Missouri666627. Montana69101128. Nebraska3.655.246.996.99If single status 35.246.996.996.9929. Nevada000030. New Hampshire000031. New Jersey1.41.752.456.37If single status 31.43.455.256.3732. New Mexico3.267.18.5If single status 367.17.98.533. New York57.1257.1257.125If single status 37.1257.1257.1257.12534. North Carolina6777.7535. North Dakota6.679.331212If single status 3810.67121236. Ohio2.9724.4575.2017.537. Oklahoma4777If single status 3777738. Oregon999939. Pennsylvania2.82.82.82.8 40. Rhode Island27.527.527.527.5(See footnote 4)41. South Carolina777742. South Dakota000043. Tennessee000044. Texas000045. Utah7777 46. Vermont(See footnote 5)47. Virginia55.755.755.7548. Washington000049. West Virginia44.566.550. Wisconsin6.556.936.936.9351. Wyoming00001 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 27.5 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1997The 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 1997. 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 & overAlabama5555Alaska0000Arizona2.93.33.95.17Arkansas4.5777If single status 36777California2489.3If single status 349.39.39.3Colorado5555Connecticut34.54.54.5If single status 34.54.54.54.5Delaware5.86.96.96.9District of Columbia89.59.59.5Florida0000Georgia6666Hawaii89.51010If single status 39.5101010Idaho7.88.28.28.2Illinois3333Indiana3.43.43.43.4Iowa6.87.559.989.98If single status 37.28.89.989.98Kansas3.56.256.256.45If single status 34.47.757.757.75Kentucky6666Louisiana2446If single status 34466Maine4.578.58.5If single status 38.58.58.58.5Maryland5555Massachusetts5.955.955.955.95Michigan4.44.44.44.4Minnesota6888.5If single status 3888.58.5Mississippi5555Missouri6666Montana691011Nebraska3.655.246.996.99If single status 35.246.996.996.99Nevada0000New Hampshire0000New Jersey1.41.752.456.37If single status 31.43.505.5256.37New Mexico3.267.18.5If single status 367.17.98.5New York45.96.856.85If single status 35.96.856.856.85North Carolina6777.75North Dakota6.679.331212If single status 3810.671212Ohio2.8534.2794.9937.201Oklahoma4777If single status 37777Oregon9999Pennsylvania2.82.82.82.8Rhode Island27.527.527.527.5(Rhode Island—See Footnote 4)South Carolina7777South Dakota0000Tennessee0000Texas0000Utah7777Vermont25252525(Vermont—See Footnote 5)Virginia55.755.755.75Washington0000West Virginia44.566.5Wisconsin6.556.936.936.93Wyoming00001 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 27.5 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1998[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 1998.] 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 & OverAlabama5 5 5 5Alaska0 0 0 0Arizona2.9 3.3 3.9 5.17Arkansas4.5 7 7 7If single status 36 7 7 7California2 4 8 9.3If single status 34 9.3 9.3 9.3Colorado 5 5 5 5Connecticut3 4.5 4.5 4.5If single status 34.5 4.5 4.5 4.5Delaware5.8 6.9 6.9 6.9District of Columbia8 9.5 9.5 9.5Florida0 0 0 0Georgia6 6 6 6Hawaii8 9.5 10 10If single status 39.5 10 10 10Idaho7.8 8.28.2 8.2Illinois3 3 3 3Indiana3.4 3.4 3.4 3.4Iowa6.8 7.55 9.98 9.98If single status 37.2 8.8 9.98 9.98Kansas3.5 6.25 6.25 6.45If single status 34.1 7.75 7.75 7.75Kentucky6 6 6 6Louisiana2 4 4 6If single status 34 4 6 6Maine4.5 78.5 8.5If single status 38.5 8.5 8.5 8.5Maryland5 5 5 5Massachusetts5.95 5.95 5.95 5.95Michigan4.4 4.4 4.4 4.4Minnesota6 8 8 8.5If single status 38 88.5 8.5Mississippi5 5 5 5Missouri6 6 6 6Montana6 9 10 11Nebraska3.49 5.01 6.68 6.68If single status 35.01 6.68 6.68 6.68Nevada0 0 0 0New Hampshire0 0 0 0New Jersey1.4 1.75 2.45 6.37If single status 31.4 3.50 5.525 6.37New Mexico3.2 6 7.1 8.5If single status 36 7.1 7.9 8.5New York4 6 7.125 7.125If single status 36 7.125 7.125 7.125North Carolina6 7 7 7.75North Dakota6.67 9.33 12 12If single status 38 10.67 12 12Ohio2.853 4.279 4.993 7.201Oklahoma4 7 7 7If single status 37 7 7 7Oregon9 9 9 9Pennsylvania2.8 2.8 2.8 2.8Rhode Island 427 27 27 27South Carolina7 7 7 7South Dakota0 0 0 0Tennessee0 0 0 0Texas0 0 0 0Utah7 7 7 7Vermont 525 25 25 25Virginia5 5.75 5.75 5.75Washington0 0 0 0West Virginia4 4.5 6 6.5Wisconsin6.55 6.93 6.93 6.93Wyoming0 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 27 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). State Marginal Tax Rates by Earned Income Level—Tax Year 1999

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 1,2State (or district)$20,000-$24,999$25,000-$49,999$50,000-$74,999$75,000 and overAlabama5555Alaska0000Arizona2.873.23.745.04Arkansas4.5777If single status 36777California2489.3If single status 34889.3Colorado4.754.754.754.75Connecticut4.54.54.54.5Delaware5.25.956.46.4District of Columbia89.59.59.5Florida0000Georgia6666Hawaii7.28.28.758.75If single status 38.28.758.758.75Idaho7.88.28.28.2Illinois3333Indiana3.43.43.43.4Iowa6.487.928.988.98If single status 36.87.928.988.98Kansas3.56.256.256.45If single status 34.17.757.757.75Kentucky6666Louisiana2446If single status 34466Maine4.578.58.5If single status 38.58.58.58.5Maryland4.84.84.84.8Massachusetts5.955.955.955.95Michigan4.34.34.34.3Minnesota5.57.257.258If single status 37.257.2588Mississippi5555Missouri6666Montana691011Nebraska3.655.246.996.99If single status 35.246.996.996.99Nevada0000New Hampshire0000New Jersey1.41.752.456.37If single status 31.43.55.5256.37New Mexico3.267.18.2If single status 367.17.98.2New York45.256.856.85If single status 35.256.856.856.85North Carolina6777.75North Dakota6.679.331212If single status 3810.671212Ohio2.6944.0404.7156.799Oklahoma56.756.756.75If single status 36.756.756.756.75Oregon9999Pennsylvania2.82.82.82.8Rhode Island 426262626South Carolina7777South Dakota0000Tennessee0000Texas0000Utah7777Vermont 524242424Virginia55.755.755.75Washington0000West Virginia44.566.5Wisconsin6.376.776.776.77Wyoming00001 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 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). 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, 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 36777California2489.3If single status 34889.3Colorado4.754.754.754.75Connecticut4.54.54.54.5Delaware5.25.956.46.4District of Columbia89.59.59.5Florida0000Georgia6666Hawaii7.28.28.758.75If single status 38.28.758.758.75Idaho7.88.28.28.2Illinois3333Indiana3.43.43.43.4Iowa6.487.928.988.98If single status 36.87.928.988.98Kansas3.56.256.256.45If single status 36.256.456.456.45Kentucky6666Louisiana2446If single status 34466Maine4.578.58.5If single status 378.58.58.5Maryland4.854.854.854.85Massachusetts5.955.955.955.95Michigan4.44.44.44.4Minnesota5.57.257.258If single status 37.257.2588Mississippi5555Missouri6666Montana9101111Nebraska3.655.246.996.99If single status 35.246.996.996.99Nevada0000New Hampshire0000New Jersey1.41.752.456.37If single status 31.43.55.5256.37New Mexico3.267.18.2If single status 367.17.98.2New York45.256.856.85If single status 35.256.856.856.85North Carolina6777.75North Dakota6.679.331212If single status 3810.671212Ohio3.5804.2955.0127.228Oklahoma56.756.756.75If single status 36.756.756.756.75Oregon9999Pennsylvania2.82.82.82.8Rhode Island 426.526.526.526.5South Carolina7777South Dakota0000Tennessee0000Texas0000Utah7777Vermont 525252525Virginia55.755.755.75Washington0000West Virginia44.566.5Wisconsin6.376.776.776.77Wyoming00001 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).