E8-11084. Federal Travel Regulation; Relocation Income Tax (RIT) Allowance Tax Tables-2008 Update; Correction  

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    AGENCY:

    Office of Governmentwide Policy, General Services Administration (GSA).

    ACTION:

    Correcting amendments.

    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.

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    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.

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    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.

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    List of Subjects in 41 CFR Part 302-17

    • Government employees
    • Income taxes
    • Relocation allowances and entitlements
    • Transfers
    • Travel and transportation expenses
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    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:

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    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:

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    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:

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    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]

    Marginal tax rateSingle taxpayerHead of householdMarried filing jointly/qualifying widows & widowersMarried filing separately
    PercentOverBut not overOverBut not overOverBut not overOverBut not over
    10$9,287$17,545$18,060$29,399$26,173$41,393$14,049$21,441
    1517,54543,39429,39962,57641,39391,20121,44145,388
    2543,39493,10162,576138,85691,201162,11745,38881,616
    2893,101183,867138,856216,022162,117233,65681,616119,660
    33183,867376,616216,022389,045233,656387,765119,660197,483
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    3. Revise Appendix C to part 302-17 to read as follows:

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    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]

    Marginal tax rateSingle taxpayerHead of householdMarried filing jointly/qualifying widows & widowersMarried filing separately
    PercentOverBut not overOverBut not overOverBut not overOverBut not over
    10$9,597$18,107$18,364$30,153$27,463$42,942$14,203$21,913
    1518,10744,46130,15364,20042,94294,01621,91346,764
    2544,46195,99764,200142,78094,016167,44246,76484,076
    2895,997191,453142,780225,385167,442243,96184,076124,354
    33191,453390,566225,385405,567243,961404,547124,354205,412
    35390,566405,567404,547205,412
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    [FR Doc. E8-11084 Filed 5-16-08; 8:45 am]

    BILLING CODE 6820-14-P

Document Information

Published:
05/19/2008
Department:
General Services Administration
Entry Type:
Rule
Action:
Correcting amendments.
Document Number:
E8-11084
Pages:
28726-28727 (2 pages)
Docket Numbers:
FTR Amendment 2008-03, FTR Case 2008-302, Docket 2008-002, Sequence 1
RINs:
3090-AI48
Topics:
Government employees, Income taxes, Relocation assistance, Travel and transportation expenses
PDF File:
e8-11084.pdf
CFR: (1)
41 CFR 302